Suchergebnisse

The purpose of writing the article is presenting the results of the study of theoretical and methodological aspects of the development of the stages of strategy of sustainable development of an industrial enterprise and determining main directions of this development. The research was performed using the methods of synthesis and analysis, deduction and induction. The essence of the concept of strategy of sustainable development of an enterprise and its components was revealed. The strategy for sustainable development is proposed to be considered in two aspects: economic and social. It was established that an enterprise enters new levels of competitive management and the operational effect of synergy occurs. It was proven that the formation of development of an enterprise should be based on synergetic harmony with the terms and objectives of the enterprise as a whole and with each functional unit. Main stages of formation and implementation of the strategy of sustainable development of an industrial enterprise were characterized. The paper considered the specificity of defining strategic position, formulating an enterprise development strategy, identifying opportunities and peculiarities of application of an express test for the actual financial state, allowing detecting signs of imbalance at the enterprise without significant calculations for the diagnosis of the actual financial status. In order to ensure prompt and unbiased testing of the actual financial state, it is advisable to restore the practice of social certification in the industry. It was proven that an important aspect in the formation and implementation of balanced development strategy is the development of the concept of sustainable strategic management of industrial enterprises. The concept allows establishing methodological bases of management principles and methodological bases of management technologies and tools for individual companies. It was established that the strategy of sustainable development of industrial enterprises should be based on a long–term program of sustainable development, which is a strategic document that contains a number of steps, coordinated in space and time, to engage resources. It was proven that the implementation of a balanced strategy of development involves purposeful improvement of economic, organizational, technical, technological, production, market, social, administrative, environmental and other components of the system. Transformations that occur in the course of implementing the strategy under the influence of external factors acquire new quality, both economic efficiency and competitiveness of the enterprise in the market increase. The scientific novelty of the research lies in the development of the concept of strategic management of the balanced development of an industrial enterprise based on purposeful improvement of economic, organizational, technical, technological, production, market, social, administrative, environmental and other components of the system, which collectively provide a synergistic effect. The practical significance of the work is in the possibility to form and implement a strategy of sustainable development of an industrial enterprise as an efficient system of management, which will provide for a timely forecasting of purposeful and gradual improvement of economic, organizational, technical and technological, production, social, administrative, market, environmental and other components of this system, which will acquire new qualities during the process of implementation of the novelties.

Purpose: to formulate and justify the optimal system model for managing sustainable economic development of a hotel and restaurant business. Design/Method/Approach: A theoretical generalization, logical-critical and economic-mathematical analysis patterns of functioning of a business as an economic system, based on systemic, process and target methodological approaches. Findings: The regularities of the business operating as an economic system are investigated. The system, target and process approaches to managing a business entity by developing a methodology related to the target functions formation of the individual subsystems and processes that make up the business activity are studied to identify patterns of their interaction and achieve an integrated result with the greatest efficiency. A structural-logical model of the control system is formed under the influence of disturbing environmental factors based on the objective functions and established vectors of sustainable economic development of the hotel and restaurant business, taking into account monitoring of its performance. Practical implications: The research results allow formulating the target management system for the sustainable economic development of the hotel and restaurant businesses based on monitoring costs as elements of the resources consumed, and effectively get adapted to environmental changes through integration of engineering, technology, economics, planning and management methods. Originality/Value: There was proposed a method for the system formation for managing sustainable economic development of a hotel and restaurant business based on cost monitoring, which, unlike existing ones, based on a set of system, process and target approaches and enables by differentiation processes occurring within the business and establishing patterns of their functional links with indicators of resource costs, provide forecasting and planning of performance. Research limitations/Future research: These researches are the basis for the subsequent evaluation and prediction of the of the operation efficiency, optimize resource costs of production and commercial activities of business entities, to create a mechanism for sustainable development of businesses. Paper type: theoretical.

According to the Land Code of Ukraine, the land is the main national wealth, which is under special protection of the State. As a result of the land reforms in Ukraine, the private ownership of land is renewed, restrictions on granting the land plots to citizens are removed, but the rational highly-efficient land use and agriculture growth in the trajectory of sustainable development is not provided. One should also point to the lack of a comprehensive approach to determine the place of the land reform in the system of transformation of the national economy. The purpose of the article is to substantiate the principles of the land reform and determine its dialectic link to other reforms of the national economy. To achieve this goal we applied system approach, general scientific methods of analysis and synthesis. The information basis of the research is the legal regulating data of Ukraine and the reporting data of the State Service of Ukraine for Geodesy, Cartography and Cadastre. The main scientific result of the paper is substantiation of principles of land reform and determining of its dialectic link to other reforms of the national economy, namely, decentralization of management of the national economy; environmental reform, reform of agriculture and forestry. The following principles and guidelines must underlie the land reform in accordance with a system approach: inventory and delimitation of agricultural lands, conducting their financial evaluation and regular re-evaluation, creation of a civilized land market and the right of rental of land plots for agricultural purposes on a competitive basis, stimulation of medium-term and long-term lease relations, decentralization and eco-friendliness of land relations, etc. The scientific novelty of the work is defining the principles of land reform in Ukraine, which includes identification of its dialectic unity with other reforms in the national economy. Practical significance of the results of this work consists in identifying specific measures for reforming land relations with regard to causal relationships of economic reforms in Ukraine. The prospect of further research on the topic of the work is the development of proposals to improve the taxation of land.

With the accelerated globalization processes, the strength of connection between agricultural production and rural territories is growing; the ratio is changing in the structure of institutions of influence towards financial provision of balanced economic, social and environmental development of this complex systemic formation. Despite the growing interest in research papers to the issues of financing agriculture, an analysis of institutional foundations for the provision of financing the sustainable development, which take into account the multifaceted nature of institutional mechanisms of its implementation in the agricultural sector, is limited. The aim of present work is to substantiate theoretical-methodological and applied principles of institutional provision of financing the sustainable development of agrarian sector in Ukraine. We defined key approaches to the formation of institutional provision of financing the sustainable development of agrarian sector. We believe that the institutional provision of financing the sustainable development of agrarian sector is a set of socio-economic, organizational and legislative measures of state authorities and entities (collectively, public and private institutions) in the field of financial relations that form necessary legal, organizational and economic conditions for effective engagement, accumulation and application of financial resources in order to achieve a planned dynamic social-ecological-economic effect. The components of institutional provision of financing the sustainable development of agrarian sector are presented. We analyzed the status of agricultural sector in Ukraine over 2000-2013 and evaluated the tightness of relationship between the volumes of investments and the level of development of national economy (GDP) and agricultural sector (agriculture DP). It was revealed that the growth of investment in fixed capital by UAH 1 million contributed to the GDP growth of national economy in Ukraine by UAH 60.9 million. At the same time, an increase in investments in the main capital of agriculture by UAH 1 million predetermined the increase in the gross production of agriculture by UAH 7.9 million. The sources of financing agricultural sector that are closely related to the development of agricultural sector (correlation coefficient is equal to 0.94) include foreign direct investments, but they do not exert significant impact on the growth of gross agricultural product (growth by USD 1 million stimulated increase by UAH 0.14 million). In the agricultural sector, investment activities of both domestic and foreign investors remain secondary; the amount of invested resources does not meet required volumes. We proposed to create an innovative-oriented cluster of agricultural sector, to improve credit mechanism and the mechanism of state regulation in the context of sustainable development. The value of present research consists in determining the tightness of connection between the amounts of investment provision and the level of development of national economy (GDP) and agricultural sector (agriculture DP). Practical use of recommendations, proposed in present work, on updating the draft Concept of the "State program for sustainable rural development in Ukraine through 2025" will make it possible to optimize financial mechanism of state support for sustainable development of agrarian sector in Ukraine. A promising direction of research is the study and assessment of the possibility to apply foreign experience in the optimization of components of institutional provision for financing the sustainable development of agrarian sector in Ukraine.