Rational Use Of Financial Resources Research Articles

СОВЕРШЕНСТВОВАНИЕ МЕТОДИКИ ИНТЕГРАЛЬНОЙ ОЦЕНКИ ФИНАНСОВОЙ УСТОЙЧИВОСТИ ОРГАНИЗАЦИЙ

When assessing the financial condition of organizations in general and their financial stability, in particular, a variety of individual indicators is used, which complicates the analysis process and makes it difficult to develop reliable recommendations for the rational use of financial resources. In the presented study, to eliminate these shortcomings, we recommend conducting an integral assessment of the financial stability of organizations, which will be based on the parameters obtained as a result of the analysis of the main components of the financial condition of a business entity. The study substantiates a system of indicators (coefficients of autonomy, provision of inventories with own funds, provision with own funds, ratio of borrowed and own funds, absolute liquidity, mobility of property, financial stability), used for an integral assessment of the financial stability of organizations. Determining the significance of these indicators was carried out using the method of correlation and regression analysis, carried out on the basis of data from a homogeneous set of related production enterprises in the Voronezh region. The integral indicator of financial stability was tested, rather wide limits for the integral indicator were identified and it was determined that the largest number of enterprises under study (57.9%) belong to the middle group in terms of financial stability. The proposed algorithm for calculating the integral indicator of financial stability will not only make it possible to timely and objectively assess the financial stability of an economic entity, identify emerging threats of a drop in efficiency and a slowdown in the pace of economic development, but will also provide greater objectivity in assessing the financial and economic activities of organizations and can be used in the basis for developing strategic plans for the development of the enterprise and optimizing the structure of financial resources.

Management of the financial potential of the enterprise

Accordingly, ensuring financial stability is linked to enterprises' potential to strengthen and expand their production, resource, and financial capabilities. Since the financial potential does not exist by itself but is part of the economic potential of an enterprise, it is essential to consider it not as an isolated value but as a component of a system that affects the development of an enterprise and is subject to the influence of all factors, both internal and external. The article aims to disclose the scientific concepts of managing the financial potential of an enterprise. It is substantiated that an enterprise's successful use of financial capabilities increases its value in the market. This signals investors, creditors, shareholders, government agencies, and other stakeholders about the attractiveness of investing in this enterprise and its financial capacity. An algorithm for assessing the financial potential of an enterprise, consisting of six stages, is presented. Methods of management of the financial potential of the enterprise are allocated, in particular, methods of formation of financial potential, rational use of financial resources, control over financial potential, and methods of regulation. It is determined that to increase the financial potential, it is necessary to use an effective tool for managing the financial activities of an enterprise - a financial strategy that should be aimed at achieving the overall goals of enterprise development in the context of significant changes in macroeconomic indicators, the system of state regulation of market processes, the financial market and significant instability. A strategy for managing the financial potential of an enterprise has been built, the primary purpose of which is to ensure the efficient use of financial resources to achieve the enterprise's strategic goals. Keywords: financial potential, financial strategy, financial security, competitiveness, enterprise.

THE DEFINITION AND STRUCTURE OF FINANCIAL SECURITY

The purpose of the article is to clarify the definition and structure of financial security. The subject of the research is the definition and structure of financial security. Financial security is defined as the most important element of the country's economic security in modern conditions; approaches to the definition of the concept of economic security are characterized; the concept of financial security is defined; administrative and legal relations in the field of financial security are characterized; the structure of administrative relations in the field of financial security is determined; threats to financial security are identified; threats to the development of the insurance market are identified; problems of the market of non-banking financial services in Ukraine are characterized; factors ensuring the competitiveness of the non-banking financial sector in modern conditions are characterized. Methodology. General scientific methods of formal logic (analysis, synthesis, deduction, induction, analogy, abstraction and modeling) are used in the article. Results. Thus, the financial security of Ukraine should be understood as a complex, dynamic, social system with an extensive network of interconnected and interdependent elements and connections, which guarantees the state's ability to effectively form, preserve against depreciation and rational use of financial resources and is aimed at stabilizing the socio-economic development of the country, ensuring its stability, as well as the formation of prerequisites for preserving the integrity and unity of the state financial system, maintenance of financial obligations.

THE ESSENCE AND SIGNIFICANCE OF THE STRATEGY OF ENSURING THE FINANCIAL AND ECONOMIC SECURITY OF INDUSTRIAL ENTERPRISES

The article found out that the results of the financial and economic activity of enterprises are under the negative influence of the market environment. In addition, threats and risks can lead to a decrease in the level of financial stability, instability of activity, unprofitable functioning and bankruptcy of enterprises. Accordingly, it is expedient to timely identify and analyze factors of the external and internal environment, develop measures to neutralize their negative impact. All this is possible under the condition of a stable level of financial and economic security and the use of tools to ensure it, which will allow the enterprise to resume work, ensure the stability of functioning and determine the directions of development. Among such tools, the strategy of ensuring financial and economic security plays an important role. It was determined that the success of the enterprise depends on the level of economic security, which allows to protect it from the negative influence of the market environment. It is substantiated that one of the important components of economic security is financial security, which ensures the improvement of financial indicators of activity, the rational use of financial resources, and the growth of financial stability. A thorough analysis of the existing approaches of scientists to the definition of the concept of “economic security”, “financial security”, “financial and economic security”, “strategy for ensuring financial and economic security” was carried out. The absence of an approach to the interpretation of the definition “strategy for ensuring the financial and economic security of the enterprise” was established, and an own vision of this concept was formed: a model of actions, tools for ensuring a stable level of economic and financial security by applying approaches, methods, functions, principles, software and resource support, taking into account interaction with the development strategy, management system and mechanism, which will guarantee the restoration, improvement, maintenance of the state of financial and economic activity, the level of financial and economic security, the avoidance of a crisis situation, the neutralization of the influence of factors, threats, risks in the short- and long-term period, provided that the appropriate type of strategy and will contribute to economic and financial development, the formation of economic balance. The difference between the proposed concept of “strategy for ensuring the financial and economic security of the enterprise” and already existing approaches is substantiated.

Financial Mechanisms of Regulatory Development of Entrepreneurial Activity of Agricultural Business Entitiese

Market relations in the agrarian sector of the economy of Ukraine influenced the growth of the independence and commercial responsibility of agricultural business entities regarding the formation and rational use of financial resources. The development of market mechanisms for the regulation of agriculture, the liberalisation of the economy with the simultaneous reduction of the regulatory role of state management structures, without the appropriate preliminary elaboration of the legal, economic, and financial foundations of the transition to market relations led to an increase in the financial risks of many economic entities in the agricultural sector, which are successfully levelled at the expense of financial mechanisms of regulatory development of their entrepreneurial activity. An effective financial mechanism and an effective agrarian policy, its implementation, have been relevant in the context of scientific research for an extended period. Considering this, the purpose of this study was to substantiate a complete system of financial mechanisms for the regulatory development of entrepreneurial activity of economic entities in the agricultural sector of Ukraine. The study used economic and mathematical methods of analysis using statistical data of the EU and OECD countries for 1986-2020, using regression modelling of the interdependencies between the volumes of agricultural production and general state support to farmers, its volumes in terms of types, the influence of individual vectors of support for the total cost of products. The obtained studies indicate the need to develop measures related to the transformation of the system of financial mechanisms for the regulatory development of entrepreneurial activity of agrarian business entities of Ukraine, related to the prioritisation of mechanisms aimed at increasing the volume of investments in the agrarian sector of the economy, comprehensive development of the knowledge system, changes in the infrastructure of services, restrictions on control over the activities of business entities, the volumes of which in Ukraine substantially exceed similar indicators of the countries of the European Union with developed market relations and countries that are part of the OECD.

АНАЛІТИЧНА ІНФОРМАЦІЯ З ПРОГРАМНОГО КОМПЛЕКСУ АЕСУМ ЩОДО МОСТІВ СТАНОМ НА 2022 РІК

Introduction. Effective development and maintenance of transport infrastructure is the key to the strategic development of the state. Bridges are the objects of critical infrastructure and, accordingly, an important component of it. In order to make effective management decisions at the level of the State Road Agency of Ukraine in the field of bridge construction, an Analytical Expert Bridge Management System (AESUM) software complex is implemented. Problem statement. Actually, AESUM contains brief technical information on all bridges on public roads, namely on 16,142 transport facilities. Bridge economy is a living system where everything is changing : the number of bridges due to the construction of new ones, the transformation of small bridges into culverts; operating organizations, and also, which is very important — the technical state of bridges. Today, the sampling of bridges inspected and included in the AESUM software complex is 75 % on roads of state importance, 15% on local roads. Accordingly, information on bridges is constantly changing and needs to be updated. It is also important to improve the bridge operation strategy considering the scientific and analytical apparatus of AESUM. Objective. Implementation of the effective strategy for bridges operation on the roads in order for planning financial resources for their repairing and maintenance. Providing the general public with up-to-date statistical information on bridges from AESUM will be useful for use in scientific and scientific-practical purposes, and the identification of certain analytical trends will allow improving AESUM regarding the formation of a bridge operation strategy. Materials and methods. Analytical, statistical, system analysis. Results. The study presents analytical and statistical information about bridges on the public roads of Ukraine. Certain trends and keen attention to the technical condition of bridges have been observed. Conclusions. Actually The technical state of road bridges in Ukraine at the moment is unsatisfactory, which causes significant social and material damage and requires an increase in allocations for their repair and reconstruction. Currently, there is an urgent need for improving and implementing strategies for bridges operation, considering the scientific and analytical apparatus of AESUM for optimal priority planning and timely implementation of rehabilitation works on bridges and maintenance of bridges in proper state with rational use of financial resources.

Legal problems of functioning of the financial system of Ukraine during martial law

The article is devoted to the study of changes and legal problems in the functioning of the financial system of Ukraine, which arose as a result of the full-scale war of the Russian Federation against Ukraine and the imposition of martial law on February 24, 2022. As of today, the imposition of martial law in Ukraine has caused significant changes in all spheres of life without exception, including changes in the financial system of Ukraine. A perfect and developed financial system is an example of the unity of financial resources and, accordingly, a guarantee of full implementation of the state, defined by current legislation, tasks and functions.
 The financial system is inextricably linked with the functioning of the state, as it is an instrument for the accumulation and rational use of financial resources. Analysis of the peculiarities of the financial system of Ukraine during martial law allows us to assess the scale of changes that have occurred, to determine their impact on socio-economic processes in the country, the possible consequences of such changes and ways to resolve them.
 The article identifies the main changes and examines the problematic aspects of the functioning of the financial system at present. Obviously, changes are not always positive and there may be difficulties in their implementation. The biggest changes were made to the State Budget of Ukraine and local budgets, which suffered the greatest burden in all possible aspects. Due to the fact that the main part of financial resources is aimed at meeting the defense and social needs of the state, the problems of imbalance of expenditures and revenues of the budget, significant public debt and irrational distribution of expenditures have become acute.
 The foreign exchange market, which is a component of the financial market, has also undergone significant changes. Nevertheless, the foreign exchange market of Ukraine continues to operate subject to restrictions imposed during the martial law by the relevant public authorities and relating to currency regulation in order to preserve financial resources in the country.
 The issue of analysis of already known ways to solve the problems of the financial system and search for new ones that ensure the adaptation of the financial system to modern needs, including ensuring the defense needs of Ukraine and the smooth functioning of public finance.

THEORETICAL AND METHODOLOGICAL PRINCIPLES OF FORMATION AND USE OF THE MANAGEMENT MECHANISM FOR ENSURING THE FINANCIAL AND ECONOMIC SECURITY OF INDUSTRIAL ENTERPRISES

The functioning and development of enterprises takes place under the condition of changes in the influence of external environmental factors, the emergence of crisis phenomena, threats that have a negative impact on the financial condition, the results of operations, can cause a sharp reduction in indicators. It is various threats and crisis phenomena that can lead to inefficient use of financial resources and the emergence of bankruptcy at enterprises. It was determined that economic security plays an important role for enterprises, which guarantees their protection from the negative impact of internal and external environmental factors, minimizes their impact, and allows to eliminate identified threats. Along with economic, an important role is played by financial security, which is aimed at ensuring the rational use of financial resources, reducing costs, and improving the financial situation. All this determines the importance of ensuring the financial and economic security of enterprises, which is possible by using a set of tools. The need to introduce an improved management mechanism for ensuring financial and economic security, which has theoretical and practical significance, will allow the formation of measures to neutralize the influence of market environment factors, threats, guarantee a high level of security, restore performance indicators, determine the sequence of actions to ensure the desired level of security, methods of countermeasures crisis phenomena. The management mechanism for ensuring the financial and economic security of enterprises consists of interconnected stages, elements, is implemented by following approaches that allow it to be used successfully and achieve the established goal. As part of the mechanism, measures are proposed to neutralize threats, risks, and ways to restore the level of financial and economic security of enterprises, which will guarantee successful functioning in the short and long term.

Financial education as a tool for the development of human capital

The rational use of financial resources largely depends on the quality of financial education of the population. With the growth of the financial factor in the life of society, the threats to the population from the incompetent use of modern digital technologies in the economy, in particular in the financial sector, increase. This causes the need to improve the financial knowledge and skills of the population and also the need to create a national system of financial education in Russia. The article considers the humanistic paradigm of the development of human capital as a methodological basis for creating such a system, its values and the tools, as well as new tasks for the movement of financial education volunteers.

Necessity and Directions of Strengthening the Revenue Base of the Regional Budget

The article describes the theoretical and scientific interpretations of the current features of the mechanism of management of local budget resources in the regions. The formation and effective use of budget resources in the region has been studied. Also, local budgets form the material basis of socio-economic development of the regions. Through them, the budgets of the regions are formed and used. Local budget funds will be directed primarily to expanded reproduction and socio-cultural activities, but at the same time will serve to provide social protection to low-income groups and finance other activities. The ongoing reforms in the financial and budgetary system of the country are aimed at ensuring the effective functioning of the mechanism of management of budgetary resources in the regions and further increasing the capacity of local budgets. However, despite this, the management of regional budget resources today does not meet modern requirements. In particular, there are shortcomings in areas such as the efficient use of regional budgets, the use of advanced methods of their management. However, the management of budget resources in the regions plays an important role in ensuring the rational use of financial resources, and the analysis of the resource potential of the region has a significant impact on tax relations, strengthening the revenue base of the regional budget and its use.

EFFICIENCY OF THE LOGISTICS CHAIN AS A FACTOR OF ECONOMIC SECURITY OF ENTERPRISES

Abstract. The basis of economic and financial security of the enterprise is effective financial and economic activity, stable financial condition, rational use of financial resources, the ability to counter threats to the internal and external environment. One of the factors of effective financial and economic activity and economic security of enterprises is the formation of effective logistics chains that provide its participants with opportunities to counter threats to the internal and external environment. Formation of effective logistics chains on the basis of taking into account the economic interests of its participants causes changes in the results of their financial and economic activities and creates the basis for their financial independence, socio-economic efficiency and stability. The purpose of the article is to form approaches to assessing the efficiency of the logistics chain on the basis of economic and financial security of enterprises. The article investigates scientific approaches to evaluating the efficiency of the logistics chain of enterprises, identifies their strengths and weaknesses, analyzes their methodology. An approach to evaluating the efficiency of the logistics chain of industrial enterprises, the use of which will reconcile the economic interests of the participants in the logistics chain, reduce their financial costs, ensure effective economic activity, form the basis for their financial and economic security. The scientific novelty of the article is the formation of a modern approach to evaluating the efficiency of the logistics chain, which, in contrast to existing ones, involves the use of an indicator of the efficiency of logistics activities of enterprises, the proposed indicator is the stationarity of ratio of operating results to logistics costs relative to the mean or deterministic trend over time, and identification of potential models of logistics efficiency of enterprises, which would ensure economic and financial security of enterprises. It is proved that efficiency of the logistics chain is achieved under the condition that the financial result from the operating activities of the enterprises united by the logistics chain in relation to their costs for logistics activities will not change for a long time or will naturally change with a reliable forecast and possibility economic forecasting of further cooperation. The expediency of using this approach was confirmed on the basis of the analysis of the efficiency of logistics chains of selected enterprises. The initial data for the construction of this model were the logistics costs as a component of the company’s operating expenses and the financial result from operating activities. The deficiencies in the use of existing accounting standards and regulations that govern the integrated assessment of the enterprise’s logistics costs have been established. It is proposed to use the Davis databases, which are formed on the basis of a web-survey of enterprises regarding the value of their logistic costs. It is noted that the actual stability of the logistics chains for each enterprise and the optimal ratio of their results to costs are determined by the current market conditions. An idea of the efficiency of connections in the logistics chain is formulated. It was concluded that the existence of a long-term stable equilibrium in the form of vector co-integration for all subjects of the logistics chain can be considered optimal. Prospects for further research are the development of a scientific approach to the formation of a logistics cluster as a basis for financial and economic security of enterprises. Keywords: economic security, financial security, financial costs, financial results, efficiency, the logistics chain, logistics activities. JEL Classіfіcatіon С22, D22, D61, O30 Formulas: 5; fig.: 2; tabl.: 2; bibl.: 15.

Використання «карт-схем» зв’язків економічних процесів як один із варіантів покращення державного прогнозування

Annotation. Introduction. Current trends of the rational use of financial resources also provoke the modernization of approaches and methods for state forecasting. The imperfection of the existing methods causes the significant differences between the planned data and the realities of life. Therefore, the improvement of existing methodological approaches is the key to more efficient use of state financial resources. Purpose. One of the elements of improving the methodological apparatus of state forecasting is to take into account the links and their strength between some economic processes, such as: the dynamics of state budget revenues and some macroeconomic indicators of the country. An appropriate “map-scheme” of existing stable and moderate links between them, developed on the basis of the analysis of the calculated data, may become a basis for the development of propositions for the improvement of existing methods of state forecasting. Results. The strength of the links between some economic processes of the state, namely: the dynamics of state budget revenues (the constituents of which, according to the legislation of Ukraine, include the following elements: tax revenues, non-tax revenues, official transfers from foreign governments, revenues from operations with capital, trust funds and official transfers from local budgets), as well as the following macroeconomic indicators: gross domestic product, inflation rate and gross external debt have been studied. The use of one-factor dependence equations made it possible to determine the degree of strength of connections (absent, moderate, stable connection) between the studied relations, as well as to calculate the dependence equations. The results can be used to improve the methodological and forecasting state apparatus. Conclusions. The “map-scheme”, developed on the basis of estimating the one-factor dependence equations, clearly provides an opportunity to explore the dynamics of modern stable and moderate relationships between the constituents of state budget revenues and macroeconomic indicators of the state. Accordingly, when submitting proposals for improving methodological approaches in the field of state forecasting, it is advisable to pay special attention to the impact of gross external debt and official transfers from foreign governments on gross domestic product, as well as the impact of tax and non-tax revenues, the changing dynamics of which may significantly change its volume. Keywords: state forecasting; macroeconomic indicators; state budget revenues; “map-scheme”; economic process.

Development of methodology of alternative rationale for financial ensuring of bridges building

The purpose of the article is to develop a methodology for alternative substantiation of financial support for bridge construction. To achieve the purpose, the following general scientific and special methods and techniques of research were used: “golden ratio” rule; systematization and generalization; generalization of the results of the analysis and the logical generation of conclusions. Initially, the article analyzed the state of bridge structures in Europe and Ukraine. Based on the analysis, a disappointing situation has been identified, namely that a significant ratio of bridges number require major overhaul or are in critical condition. During the research, the following tasks were solved, namely: physical wear of the bridge as a failure was considered; the feasibility of investing in reconstruction or new bridge construction was determined.
 For the purpose of rational use of financial resources, which are limited in the age of economic challenges, and on the basis of the rule of “golden proportion”, the maximum percentage of investment in reconstruction is determined. If the limit is exceeded, it is decided to build a new bridge. This result allows making an economically sound decision and evaluating the effectiveness of the invested resources. It is proved that if the wear index of the overhaul bridge construction is higher than the wear rate of the new bridge construction by λ2 / λ1, and the amount of funds for overhaul reaches 70% of the funds needed to build a new one, it is better to build a new bridge.

The Russian historiography of the credit and financial system of the Russian Empire (1861–1914): approaches to the study, methodology and research methodology

The article is devoted to the Russian historiography of the credit and financial system of the Russian Empire of the second half of the 19th – beginning of the 20th century. Its purpose is to study the main methodological approaches to research of the credit and financial system of the Russian Empire in the second half of the 19th – beginning of the 20th century in pre-revolutionary, Soviet and modern historiography by identifying the main approaches and characteristic features of research on this topic in different historiographic periods, identifying the most prominent representatives and the most popular problematic issues of Russian historiography, identifying key research methods at different stages. The relevance of the article is determined by the coverage of different points of view on the problems of the development of the credit and financial system of the Russian Empire of the second half of the 19th – early 20th centuries, concerning the financing of large infrastructure projects, modernization, the use of new financial instruments to increase government revenues, stabilize adverse macroeconomic problems context. This information can be used to solve modern strategic tasks of the state and rational use of financial resources. The novelty of the research is determined by the fact that to study the historiography of the credit and financial system of the Russian Empire in the second half of the 19th – early 20th centuries was first applied to institutional evolutionary theory. The publication identifies the main features of pre-revolutionary historiography (empiricism, a reflection of the ideology of its social group, pluralism of opinions, deep erudition of the authors), Soviet (conducting research in the framework of the formation approach, officially approved methodological principles, criticism and repression of dissidents), modern (rejection of the formation approach, the use of information technologies, the use of economic research methods, the study of the object in the context of new directions). The author covers research methods (general scientific, historical, economic), characteristic for different periods of Russian historiography, the most popular problems, and areas of study of the credit and financial system (gender history, biography, everyday history, etc.). The article shows the pluralism of opinions of pre-revolutionary researchers, the results of the application of the formation approach by Soviet researchers, expressed in the harsh criticism of predecessors, one-sided coverage of events, the use of various research methods by modern researchers, and the development of new directions.

Current approaches to osteoarthritis phenotyping

Osteoarthritis (OA) is currently considered as a heterogeneous disease that can be represented by different subtypes. It is the study of OA phenotypes that is one of the strategic areas for the development of researches on this nosological entity, which will further allow a personified approach to patient therapy and ensure the rational use of financial resources of health care.The paper describes in detail the current researches on this issue. It discusses attempts to identify different OA types according to demographic data (age, race, gender, etc.), comorbidity (including depression), nature of pain (intensity, pathophysiological mechanisms of its development), biochemical markers, genetic and biomechanical predictors, hormonal status in patients, and structural changes detected by ultrasound, magnetic resonance imaging, and computed tomography, etc.

INCREASE OF STIMULANT INFLUENCE REMITTANCES FROM ABROAD

Introduction. The transition to the program budget in the public finance sector, the strengthening of the fight against corruption and offenses in the budget sphere attach particular importance to the problems of improving the management of financial resources. In this regard, the problem of efficient formation and spending of budgetary funds is relevant. Purpose.The purpose of the article is to reveal the essence of the state financial control in the budget sphere and develop practical proposals for its development. Results.The main problems of the state financial control in Ukraine should include: the fiscal nature of the overwhelming majority of control procedures; absence of system control, where the main is further control, and the procedures of preliminary and ongoing control are rather weak and unregulated; not awareness of the importance of internal financial control both in the system of management of public finances and managers of enterprises, institutions, organizations; the low level of effectiveness of the administrative penalty mechanism, when the amount of the fine for misuse or illegal use of budget funds is considerably less than the amount of budget funds that the state loses due to abuse of officials and can not provide full compensation for these losses; growth of financial irregularities in the use of budget funds; unregulated activity and cross-section of the functions of the subjects of financial control; weak interaction between externaland internal control bodies. The formation of the mechanism for its implementation should be based on a set of principles that reflect the main properties of the system being created in the scientific, methodological, legal and organizational aspects. It is this hierarchy of structuring that is justified and rational. The group of scientific and methodological principles include the following: systemic, complexity, purposefulness, continuity. The set of legal principles includes: legality, unity, prerogative of national interests. Our organizational principles include: parity, objectivity and competence, budget efficiency, preventive, interaction between public authorities and local self-government. In the process of forming a mechanism for the implementation of financial control must take into account its dual economic orientation. First, it must ensure the rational use of financial resources, which is expressed in minimizing budget expenditures. Secondly, the effectiveness of control activities manifests itself in the strictly targeted use of state resources with high economic efficiency of the corresponding investments. Thus, the criterion for evaluating the rationality of the implementation of financial control is the quantitatively expressed correlation between the target consumption of public funds and the stable replenishment of budgetary resources. Conclusion. The current practice of conducting financial audits confirms the existence of complex problems in the budget sphere. The following typical violations such as non-targeted, unlawful and inefficient spending of public funds are fairly common. At present, in the arsenal of controlling bodies, largely outdated forms and methods of audits and audits prevail. Their focus is mainly on identifying the facts of violations, and not the reasons for their occurrence, which does not contribute to successfully overcoming the disadvantages of using budget funds. A transition to a higher level of quality control and revision work with the use of modern instruments of monitoring and auditing, achievements of domestic and foreign economic science is necessary. Continuing scientific research, it is advisable to focus on the mechanisms of using new approaches to the management of the system of state financial control bodies as a practical tool for ensuring the efficiency of spending budget funds.

THE STATE OFFINANCIAL SECURITYOFTHE HEALTHCARE SECTORIN UKRAINE

Introduction. Organization ofeffective functioning and development ofhealth care system in the conditions of limited financial resources is the most important task ofthe authorities at all levels. Therefore, the question ofassessing the current state ofhealth and identifying the main problems of financing health care institutions relevant is more than ever. Purpose. The purpose of the article is to analyze the current state of financial securement ofhealth care in Ukraine. To identify the main problems ofthe development ofthe health sector and to develop recommendations for improving existing and finding new sources of financial support forthe health care system. Results. The results of the analysis show that in recent years, despite an annual increase in health care expenditures, their share in the budget structure is reduced by redistribution to finance other activities ofthe state. The financial support ofhealth care at the state level is extremely insufficient. Apart from the problem of financing health expenditures, attention is drawn to the problem of inefficient and inappropriate use of available resources by the network ofhealth care facilities, which in many cases does not correspond to the real needs ofthe population. Conclusion. It is concluded that the problems of financing health care are largely solved by the introduction of insurance medicine, which ensures not only the ability to receive proper medical care by the population of Ukraine, but also provides effective control by insurance organizations to the rational use of financial resources of the health care sector.

Clinical and economic analysis pharmacotherapy of patients with chronic cholecystitis

An increased incidence of chronic cholecystitis (CC) and the difficult economic situation in Ukraine calls for rational use of financial resources for the treatment of this disease. Objectively to assess the cost of medicines (drugs) allows a comprehensive analysis using ABC/VEN/frequency methods carried out in the hospital in Kharkiv according to medical history of 150 patients with CC. According to the study it has been found that the dominant part of the cost used for vital drugs was that, which was often prescribed to patients with CC. However, pharmacotherapy CC does not always meet regulations, as 22 % of medicines with index «N» (minor drugs) were not included in National Drug Formulary of Ukraine (5th issue) and 20 % INN drugs were not included in the clinical treatment protocols CC. At the secondary drugs which are absent in regulatory documents it has been spent from 8,88 % to 9,58 % of funds on drugs. Therefore, it is possible pharmacotherapy optimization of quality and costs by reducing her appointments minor drugs.

IMPROVING THE EFFICIENCY OF DOCK OF BORDER STATIONS

The purpose aims to improve technology service flows wagons reloading at border stations by selecting rational cost and time parameters. The object of the study are shifting fronts railway border stations; subject of research - technology services to various flows wagons at border transshipment stations. Research methods accepted methods phases and vector optimization. The result is analytical evaluation last known methods and techniques of optimization of border stations, indicating the lack of a comprehensive approach to improving the technology of international transport of goods in terms of financial capacity cargo. It is therefore proposed rational technology that takes into account the mutual dependence of criteria optimization as time and cost, as well as their dependence on the structure and volume of international flows wagons. The formalization of the process of reloading wagons one gauge to the other cars performed in the following manner. The process overload cars broken into several phases, and each phase is associated with a set of technological operations. The number and duration of these operations depends on the mode of implementation of this phase. Quantifying operational costs of the cargo handling operations on technological phases was considered an example overload of metals and metal cars 1435 mm gauge wagons 1520 mm. The result was built a graph of spending of time-consuming analysis which allows to make a decision on choosing efficient technology overload of cargo transshipment at border stations. Scientific novelty is the theoretical justification service processes flows wagons reloading at border stations. This formalized and solved using methods of vector optimization problem to determine rational parameters of flows wagons service stations joining lines of different widths, thereby improving system performance parameters of the station during cargo handling performance. The mathematical model for the study and improvement of cargo handling processes that can solve the problem of rational use of financial resources and technical means downloading.