UNC 330.143:658.155

O. S. Bilichenko. Path to maximize the profits of enterprises

Market system of management, which is formed in Ukraine, makes changing forms and methods of management of enterprise an economy requires new approaches to the place and role of the company in the development of social production.
A variety of views of problems of the theory of economic profit can be generalized as a difference between the income and expenses of the enterprise. Achievement of the best result in the conditions of the perfect competition though has the differences, however falls under the main theoretical representations.
There are many concepts of scientists and methods which characterize the category of «profit» as an indicator of a business entity. In determining this figure, the subject estimates the opportunities, sums up the results of the carried-out work and defines result.
The profit is a source of expanded reproduction, creation of funds of consumption, the contents and development of the non-productive sphere, production and social development of the enterprise, material encouragement.
The modern economic theory investigates the income section of microeconomics. The theory of firm behavior distinguishes the concept of economic, accounting and normal profit.
Two methods can help to answer a question about the profit-maximizing firm: total value comparison method and the method of comparison of limit sizes. Except the specified methods the operational method is offered in scientific literature.
The enterprise, under the terms of functioning close to absolutely competitive, can receive both economic profit and economic damage in the short-term period.
The normal profit for absolutely competitive branch is equal to zero in the long-term period. In the long-term period such enterprise won’t get economic profit.
For effective functioning of the enterprises in the conditions of the perfect competition it is worth coming nearer to the best conditions of managing due to possession of rare species of natural resources or location favorable conditions; uses of trademarks, brands, copyright; carrying out continuous monitoring of a market situation with the purpose of reorientation to production of innovative, exclusive goods or granting special (not inherent in the field) services; advertizing of the enterprise, specifics of its goods or services.

Keywords
profit, profit maximization, perfect competition, economic profit, accounting profit, normal profit, total value comparison method, method of comparison of limit sizes, operational method. (more…)

UNC 338.43:338.2

S. Syrtzeva.

The aim of the article is to study the methodological approaches to the development of accounting and analytical management system and its support in agrarian enterprises.
On the basis of theoretical generalization, the concept of “accounting and analytical support of agrarian enterprises’ management system’, which should be understood as forming of accounting information in order to summarizes the economical results; and analytical information and in order to make the right management decisions, is defined.
The formation of accounting and analytical support of agrarian enterprises’ management system should be considered in the context of the 4 stages.
The first step is to identify and analyze the need for information. It is an important and necessary step to improve the system of management to study and review some existing management processes and information flows on the basis of which the management decisions should be taken.
The second step is to determine the structure and analytical accounting system that will form accounting and analytical support of management activities that best meet the needs of internal and external users of information.
During the research, it was found that the analytical accounting system consists of elements that interact with each other, depend on each other and form a single whole. The central element of accounting and analytical system is business accounting, which is one of the main sources of economic information that describes the actual situation in the company. According to its functions the business accounting can be divided into financial, managerial and tax.
Therefore, in agrarian enterprises it should be used the integrated accounting system with the financial accounting, which plays the main role should be provided.
The third step is to identify the organizational, technical and methodological aspects of accounting and analysis system that will generate accounting and analytical support of agrarian enterprises.
The main document that defines the operation of accounting and analytical systems in the enterprise is its accounting policy. It can be shaped as a separate document for certain types of accounting. However, in the case of providing an integrated accounting system, the unique document should be provided, which will take into account all aspects of accounting policies in the context of all types of accounting in the enterprise.
The fourth stage of the formation of accounting and analytical support management system is the regulation of external and internal reporting of agrarian enterprises by developing internal reporting documental forms. That is necessary to determine the types of reporting (accounting, tax, strategic, etc.), its structure and content, terms of report, methods of accounting, analysis, and responsible people for its timely fulfillment.
Thus, the formation of accounting and analytical support of agrarian enterprises’ management system should be based on the accounting and analytical principles within the bounds of defined stages.

Key words
accounting and analytical support, accounting and analysis system, management, accounting, analysis, agricultural enterprises. (more…)

UNC 504.054:330.341.1

G. B. Pohrischuk.

The relevance of the increase is due to contamination and degradation of the environment, climate change, unsustainable depletion of natural resources, the imbalance of the biological environment, resulting in deteriorating health and restricts the possibility of further development. Thus, the solution is very important issue of improving the welfare of the population does not promote the growth of quality of life to the required level. Theoretical and methodological basis of research is the systematic and comprehensive approach to the study of agroecological development. To address the objectives of the study it was used a system of analysis and synthesis of theoretical and practical material indicative method, comparison and synthesis, expert, statistical and monographic methods. The relationship between rational nature and economy on the basis of indicative method of wildlife management is considered. The introduction of environmental and economic accounting and assessment of environmental factors as well as consideration of resource constraints in the implementation of the project and investment analysis are grounded. The estimation the current position of natural resources in agriculture, the main problems and possible solutions are given. The article suggests a system of measures to expand the knowledge basis of environmental management. Expediency of indicative planning system through the use of indicators for measuring the level of contamination and ecological indicators is discussed. It was determined that the аgro ecological development requires the development and implementation of projects, programs and activities that are aimed at environmental focus and determine the environmental consequences of design decisions and the responsibility for bringing damage to the environment. Іn the complex ecological situation in the country related to the mismanagement of natural resources, environmental policy Ukraine should be directed to the preservation and development of environmental framework to implement the new economic instruments to address the economic contradictions and environmentally sound management.

Keywords
аgro-ecological development, environmental management and economics. (more…)

UNC 353.9

O.V. Lazareva.

Ukraine has been an independent for almost 25 years, but our country has not solved the fundamental problems of the agricultural sector development strategy as well as the problem of efficient agricultural land utilization development.
Land policy in Ukraine is one of the most important aspect in the context of the social and economic policy development, food security of the state, a multifunctional development of rural areas, where the land as a strategic resource, plays a crucial role. Under such circumstances it is necessary to choose the optimal strategy, aimed forming of competitive land utilization, that serves as the point of agriculture growth and is its main investment resource.
The main objective of research is to substantiate the competitive strategies of land utilization development as a condition of the growth of its socio-economic and environmental efficiency, enhance innovation and investment processes. The purpose of the study is a generalization and deepening of theoretical and methodological principles and development of recommendations regarding the formation of the competitive strategies of land utilization development.
In the process of research the factors that form the competitiveness of land utilization were examined. It was established that the organizational and economic mechanism of land utilization management cannot be viewed separate from innovation-innovative processes, since only integrated their application will allow to overcome the poor state of land utilization and ensure high efficiency of managerial decisions in the sphere of land relations.
It is ascertained that during agricultural land utilization planning the influence of external and internal components of surrounding environment, peculiarities of land resources and their utilization on particular territory should be considered.
To reach effectiveness in land utilization objective information on the basis of reliable planning-cartographical materials should be analyzed.
The information model of land utilization is to consider faithful data concerning determination of priority directions of activity provided rational land resources utilization and land resources conservation.
The methodological bases of research are fundamental statements of modern economic theory, up-to-date scientific achievements in the sphere of the agricultural economics on the whole and land utilization in particular. To achieve this purpose such methods as: morphological analysis, abstract, scientific summary were used.
Practical value of this research is that gained results and recommendations can be used by land arrangement and land evaluation organizations, agencies of executive power and institutions of local governing and other physical and legal entities.

Keywords

(more…)

UNC 331.25

Pavluyk E., postgraduate
Mykolaiv National Agrarian University

The article describes the experience of forming of consolidated pension systems in Eastern European countries of the European Union. The consolidated pension schemes are key moments for modern economy and economic policy. The population pressure is rising with the necessity of the old vulnerable pension system transformation. This situation updates partial privatization of pension system and stimulates investments in the real and financial sectors of economy. The study would consider the experience of post-communist countries in pension systems reforming, that will help to discover the major trends, triumphs and failures of transformations. The study illustrates that the implementation of consolidated pension schemes was the main result of those reforms. These schemes are based on financing of the future pensions in accordance with levels of pension system. The Western consolidated pension system has three levels. The paper contains analyze of their transformation, major issues of realignment and ways of practical difficulties permissions. All the pension systems, which are researched, have common and different features. They depend on demographic, geopolitical and economic situation in state. Among common features of the post- communist pension systems reforming there is an occurrence of the third level after the first, inherited after planned command economy of the USSR. The third level allowed citizens to increase their retire income and to control its amount in voluntary way. The second level with obligatory participation for employees was realized after the third one on the Government initiative. Every country has its own specific features. In Lithuania citizens can choose whether to take part in the second level of pension system. The Polish Government temporarily suspended filling of the second level of the pension system. Thus, the experience of pension systems reforming in Western EU-members is useful for the pension transformation process in Ukraine, because of the familiar demographic, geopolitical and economic conditions.

Keywords

(more…)

UNC 331.101.2

S. Horbach.
Mykolaiv national agrarian univercity

The article discusses the main aspects of the “labor” and analyzes the different views on its essence. The distinctive features of “labor”, “labor potential” and the need for differentiation of these concepts are revealed. The labor influence on the political, social and cultural and environmental situation in the country is researched. The essence of the “labor market” concept and also different views on its interpretation are discovered. The issue of operating on labor market: labor or human resources is discussed. The formation and usage of human resources in agrarian sector are
discussed.

Ключові слова
(more…)

UNC 330.837:338.432

S. Tymofiyiv

The article is devoted to solving the problem of the institutional providing of the agrarian enterprises transaction costs management. The fact that aggregate influence of the institutional environment factors reduces the possibilities of the agrarian enterprises to manage the process of the transaction costs streams formation and functioningis grounded. It creates the necessity of searching the directions of the institutional environment improvement as the means of creating the preconditions of the efficient transaction costs management.
The opinion that it is reasonable to look at the directions of the institutional providing of the transaction costs management process in the light of improving the separate segments of institutional infrastructure in the agrarian sector is expressed. The segments of state control, law providing and state economic regulation are referred to the segments the improvement of which has the top priority in the context of formation the preconditions of the transaction costs management.
Within the framework of improving the state control segment the necessity of standardization institute development and the ways of its realization are grounded. They consist in formation of the new structures that have relation to the state standardization process and in improvement of the existing ones. The measures have to concern to the standardization of forming, presenting and using the report information about the economic agents’ transaction costs in the agrarian sector.
It is proposed to realize the improvement on the law providing segment in the direction of getting out of the shade the potentially legal transaction costs which are there in the result of economic relations shadiness. The removing and minimizing the illegal transaction costs also must take place. The supposition that improving the functioning of the law providing segment will ensure the proper level and fullness of the contracting transaction costs management in agrarian enterprises is made.
The development of the state economic regulation segment is proposed to do in the way of realizing the line of measures by the agroindustrial development departments’ network and by the Ministry of Agrarian Policy and Provisions of Ukraine. These measures have to be aimed at the formation of the initial conditions for the transaction costs management realizing and at the further improvement of this process. It is expressed the opinion that complex development of the institutional infrastructure segments will create the conditions for realizing the efficient transaction costs management in the agrarian enterprises activity and on the macro level of the agrarian sector.

Key words: transaction costs, management, agrarian enterprises, institutional environment, segments of institutional infrastructure, improvement.

(more…)