Suchergebnisse

The planning of the development of socio-economic systems has always been at the epicenter of attention of scientific representatives, and its conceptual basis was founded in the works of R. Braley, S. Myers, R. Ackoff, M. Powcock, A. Taylor. Separate methodological, organizational and methodological aspects of the financial security of enterprises are studied by foreign scientists, such as J. Siegel, R. Curtis, F. Li Cheng, J. Finnerty, Jai K. Shim, Ukrainian scientists, the main ones are: A. G. Belaya, O. V. Arefieva, I. T. Balabanov, I. A. Blank, Yu. M. Vorobyov, T. A. Kirsanova, V. M. Grineva, V. V. Kovalev, L. A. Ligonenko, G. A. Kramarenko, E. S. Stoyanova, L. A. Shvaiko, O. E. Chernaya, V. M. Sheludko and others. In conditions of financial instability of the national economy, the volatility of transformation processes, the emergence of financial and economic imbalances and uncertainty begins. Consequently, the efficiency of the functioning of the financial system, both at the macro and micro levels, is unsatisfactory and in modern conditions is characterized by numerous shortcomings, problems and contradictions. For the effective functioning of enterprises, it is necessary to increase the level of their financial security. Improper attention to the process of managing financial security in an enterprise leads to the emergence and development of crisis phenomena, complicates the process of getting out of them and hinders the process of economic growth of enterprises. In addition, in conditions of a low level of financial security, the financial stability, competitiveness and financial independence of business entities are deteriorating. Therefore, the key to the progressive development of the enterprise and the main prerequisite for its stable operation is the development of an effective system for assessing the level of financial security of the enterprise, the study of the main risks, dangers and threats that can affect the state of its financial security, and subsequently the formation of a strategy for managing the financial security of the enterprise. Therefore, the problem of managing the financial security of a business enterprise remains relevant. The purpose of writing this article is a theoretical substantiation of the main threats to the financial security of enterprises and the advisability of introducing the necessary measures to minimize existing risks and threats. The subject of the study is a set of theoretical and methodological approaches to assessing the level of enterprise security and identifying ways to strengthen it.

The aim of this article is to provide a theoretical definition of the financial aspect of liquidity of enterprises, to improve the classification of the types of liquidity and determine its functions. The subject of the study is to consider the problematic issues of classification of the types of liquidity, which are manifested in the object or subject in the form of a three-level hierarchical structure at the macro- and micro levels of management and the interconnections between them. The theoretical foundations of financial and economic categories of "liquidity" are presented in the works of A. Marshall, A. Montchrestien, W. Petty, A. Smith, W. Stafford and others. J Keynes and K. Marx made a significant contribution to the development of this theory. At the present stage of consideration the enterprises liquidity, the works of many Ukrainian and foreign economists are devoted: S. Brue, S. Myers, K. McConnell, I. Fischer, M. Friedman, J. Hicks, P. Laiko, L. Lakhtionova, E. Nikbacht and A. Gropelli, A. Podderyogin, G. Savitskaya and others. However, these issues have not been sufficiently investigated in the published scientific works. Financial stability is the basis of every enterprise in a market economy. In this process, the priority is to ensure its liquidity. Many scientific works of both foreign and Ukfainian scientists are devoted to the study of various aspects of liquidity. However, so far there is no clearly defined system of theoretical conclusions on the assessment of the enterprises liquidity. Remains undisclosed or debatable questions about the place and role of liquidity in the financial management of the enterprise, the classification of its types needs to be improved. This has a negative impact on the possibilities for efficient liquidity management. Therefore, the problem of ensuring liquidity in a market economy remains relevant.

Despite the intense competition in business, for successful work, enterprises have to outstrip their competitors not only in terms of technology and indicators of core operating activities, but also in the quality of management systems that ensure a quick response of business entities to changes that occur. Now enterprises are interested in realistically presenting their financial situation not only today, but also in the near future. This is necessary in order to effectively develop its economic activity and timely fulfill its obligations to the state, business partners and other enterprises and organizations. In a market economy, which is characterized by the independence of business entities and the own responsibility of enterprises for the results of financial and economic activities, there is an objective need for constant monitoring, analysis, adjustment and forecasting of changes in the financial condition and assessment of the financial capabilities of the enterprise for the future. The use of budgeting contributes not only to the recovery of those firms where it is used, but also has a great impact on the global processes of strengthening and enriching the national economic system. Therefore, the main purpose of budgeting is to predict the receipts of the enterprise, determine costs, the effectiveness of each economic and financial situation, justify the likely direction of using the financial resources of the enterprise. This is what determines the relevance of our research. A significant contribution to the development and analysis of the methodological, theoretical and practical foundations of budgeting at the enterprise was made by the following domestic and foreign scientists: S. Beloblovsky, M.D. Bilyk, S. Kovtun, S.F. Golov, Z.M. Levchenko and P.V. Ivanyuta, A.A. Tereshchenko, Jailo G. Siegel and Jai K. Shim et al. Based on the relevance and degree of scientific development of the problem, the purpose of the work is to study financial planning at an enterprise, its features and principles of construction, as well as directions for increasing the efficiency of its application. The subject of the research is the financial budgeting of the activities of business entities. To solve all the tasks, such methods were used as analysis and synthesis, generalization to combine the thoughts of different scientists, comparison when considering various classifications of enterprise budgets, description of financial budgets. The informative basis of the research in the course of the study was textbooks and teaching aids, scientific works of leading domestic specialists in the field of theory and practice of financial planning and budgeting, in which a description of financial budgets is given in the most complete and accessible form, conference proceedings. The theoretical provisions, conclusions and proposals developed in the work for assessing the prospects for the development of an enterprise deepen the systemic approaches to their study, and also create the basis for predicting its future financial and economic state and substantiation of possible ways of developing budgeting in the financial planning system at the enterprise.

In the scientific literature, the problem of reconstruction of urban industrial zones was considered by scientists mainly in terms of architecture and construction (Sedin V. L., Kravchunovskaya T. S., Kovalev V. V., Bronevitsky S. P. and others), the economic aspect - less attention was paid. Foreign scientists Pacer R., Aruninta A., Ha S., Dardya M., Davis T., Margolis K. studied the concept of "redevelopment" quite widely, both theoretically and on the basis of examples of specific cities.Over the last decade, the deindustrialization of large cities has become widely known. As a result of reduced production, large-scale degrading industrial areas with unused buildings, warehouses and related infrastructure. The spatial structure of such zones requires a consistent transformation based on multi-purpose analysis. In this regard, there is a need for work on the reconception of industrial zones, their adaptation to modern conditions of the city and sustainable development. Development is a good practice all over the world. Development has a multifaceted effect: improving the architectural and planning development of the city, the emergence of new land resources, real estate, jobs, transformation and development of the transport network, reducing pendulum migration, solving environmental problems and of course attracting large numbers of tourists.Relevance of research. The development of industrial territories is the re-profiling of obsolete industrial and administrative buildings in accordance with the needs of the modern market and social development. Since tourism is an industry that requires a strong material fund, it is obvious that the use of redevelopment of industrial areas is in order to develop tourist infrastructure.Field of application of results. The obtained results can be used in substantiation and implementation of redevelopment of industrial territories as a way to create new means of tourist interest.The aim of the study. The positive and negative aspects of redevelopment are analyzed, as well as the expediency of use and the need for optimization in the future are substantiated.The subject of the research is the consideration of problematic issues, obstacles and motivational levers in the implementation of redevelopment projects of industrial zones.Thus, the development of industrial zones can be a motivating incentive for investors only if the municipality is interested in this process. It is the redevelopment that offers a comprehensive solution to the issues related to the transformation of unclaimed industrial facilities or irrationally used areas into new, investment-attractive tourist facilities.

Subject of research are local budgets. The aim of the study is to analyze the formation and use of financial resources of local budgets. The methods used during the study: generalization, comparative analysis, statistical and other research methods. The results of the work.The role of local budget revenues in the financial support of local governments is described. There are two main factors on which the potential capacity of financial resources depends. The factors that negatively affect the process of execution of local budgets are indicated; which is a priority for delimitation of revenue sources between local budgets. Financial resources are analyzed according to various qualifications; execution of local budget revenues for 2020. The scope of the results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, local authorities, city and district councils, united by territorial communities for the formation of financial resources. Conclusions. Potential opportunities for economic development of each city depend on its resources. Management of the processes of formation, allocation and use of financial resources requires, first of all, a clear definition of the concept of "financial resources" and the sources of their formation, place of concentration and directions of use. In today's conditions, local budgets are not sufficiently provided with financial resources. This prevents local authorities from fully performing their functions and does not create a favorable living environment for residents of local communities.

Today, Ukraine is at the stage of entering the world educational space, which requires changes both in the criteria for assessing the quality of education and in the methodology of the educational process, which is impossible without structural reform of the entire national higher education system. Among the main tasks facing higher education institutions are the following: guaranteeing the employment of future professionals not only in domestic but also in foreign markets in conditions of high competition, as well as providing conditions for professional mobility of graduates. The aim of modernization of higher education should be to combine the best achievements of Ukrainian and foreign experience in the field of personal education, which is able to actively assimilate and generate knowledge obtained from different sources and prone to independent action. An analysis of recent research and publications that address this issue and on which the authors rely. Problems of analysis and implementation of the latest educational technologies and methods for the implementation of the competency approach in the training of future professionals are in the scientific interest of modern domestic teachers, scientists and practitioners, including O. Ovcharuk, T. Turkot, G. Yelnikova, J. Delor, O Kovershnikov, O. Lokshina, L. Petrenko, O. Pometun, V. Radkevich, O. Savchenko, N. Gordenko, V. Andrushchenko, L. Sushchentseva, V. Yagupov and others. The purpose of the study is to substantiate the latest educational technologies and methods for implementing a competency-based approach in the training of future professionals. Determining the main activities of higher education, should focus on the organization of the educational process so that each student becomes a subject of self-development and self-organization, able to independently obtain information from various sources, analyze and assimilate it through research and cognitive activities within a competent approach. Thus, the reorganization of education on the principles of competence approach in the educational process should be based on the development of necessary competencies, using analytical and project thinking of the student, as well as motivational aspects and the student's desire to self-organize and acquire knowledge independently.

However, with all the prerequisites for the development of tourism, Ukraine did not pay due attention to the development of this sector of economy. Due to this situation, the problem of increasing the tourist attractiveness of the territory remains urgent. Having an important potential of natural resources, historical and cultural monuments, considering the great importance of the tourism industry, it has been declared one of the priority directions of development of the national economy at the state level in Ukraine. Among Ukrainian scientists, the development of tourist infrastructure was studied by A. A. Beidik, M. P. Malskaya, A. T. Makarov, F. Kifiak, A. A. Lubitseva, S. P. Kuzyk, I. M. School. Certain infrastructure elements of the tourist and recreational complex of the Kiev region are analyzed in the works of L. M. Volovik, V. L. Glibovets, A. M. Poltavets, S. V. Rogovsky, etc. Pereiaslav-Khmelnitsky district is a territory of historical land, which is located in the eastern part of the Kiev region. It played a great importance in the processes of formation of Ukrainian nationality and state. This land was a source of inspiration for Taras Shevchenko himself and other outstanding heroes of Ukraine. It is over-saturated with both sad and joyful big events. Pereiaslav-Khmelnitsky district, without exaggeration, can be called a unique place on the map of our country. The purpose of the study is to assess tourist resources and develop the tourist infrastructure of Pereiaslav-Khmelnitsky district, to determine its role in creating the basis for the economic growth of the district as a whole and to improve the tourism sector in particular. The study of this problem is based on general scientific methods of knowledge of economic phenomena and processes (analysis and synthesis, system approach, dialectical method, etc.). It was revealed the conditions of formation and the current state of formation of tourist infrastructure in Kyiv region, in particular in Pereiaslav-Khmelnitsky district. It was made the comparison of the state of its components (communication network, accommodation establishments, and mass catering establishments). Without exaggeration, Pereiaslav-Khmelnitsky district can be called a unique place on the map of our country. Today, there are 51 settlements, 15 objects of nature reserve fund of Ukraine, among which is a park-monument of landscape art of a national importance «Tashanskyi» and National natural park «Biloozerskyi», and there are more than 10 large and small rivers and hundreds of potential tourist sites that need to be preserved, promoted and attracted by tourists. It was highlighted the key advantages inherent in the tourism infrastructure of Kyiv region. The value of material and technical base and tourism infrastructure has been established as a determining factor for increasing the tourist attractiveness of Pereiaslav-Khmelnitsky district. The main reasons for hindering the development of the tourist services market in Pereiaslav-Khmelnitsky district are: the imperfection of the system of state regulation of tourist activity; the low level of investments in the development of the material base of tourism; the inconsistency of tourist establishments with international standards; the insufficient provision of the tourism industry by qualified specialists; the extremely unsatisfactory condition of transport infrastructure; the low awareness of potential consumers of the tourism product. It was highlighted the main problems in the formation and promotion of tourism products of the district, as well as the problems of development of existing tourism potential, which is certainly one of the richest in Ukraine. It was offered the directions of development of tourist infrastructure market in Pereiaslav-Khmelnitsky district and activation of using of tourist potential in the area.

The relevance of the research topic. The financing of education in Ukraine has been and remains a topical issue of our time. Now true important issues are reforms in the education system, creating a government environment for a rational use of resources of state and local budgets. Thus the main objective should be to ensure adequate financing of the sector by optimizing budgetary and extrabudgetary sources of its development. Statement of the problem. Education funding is one of the main factors of economic growth and sustainable development of the state, so the study of this topic will always be relevant. Analysis of recent researches and publications. Education funding is devoted to the many scientific publications. The study of this question were engaged in such domestic scientists as: T. Bogolib, A. Boyko, J. Buckovski, Z. Varnaly, A. Velichko, I. Kalenyuk, L. Kozorezenko, V. Malyshko, I. Chugunov, L. Yaremenko and others. Among foreign authors it is necessary to allocate the work. N. Lukashenko, V. Marcinkiewicz, J. Nematov, G. Hoag. Selection of unexplored parts of the general problem. Insufficient funding of the education sector depends on the public authorities. In Ukraine, since the beginning of the 2018/2019 academic years held an educational reform, which requires further research and improvement. Setting the task, the purpose of the study. The aim is to study theoretical and practical aspects of education financing in Ukraine. Method or methodology for conducting research. The authors apply a set of methods of scientific research: generalization, comparative analysis, statistical and other research methods. Presentation of the main material (results of work). It analyses the state of education financing in Ukraine in 2005-2017 years. The field of application of results: Ministry of education and science of Ukraine, Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine. Conclusions. In Ukraine financing of the education system is characterized by imperfection of normative-legal support and insufficient financial resources. The problem of our country lies in the fact that at the state level lack of understanding of the vital necessity in a competitive education system.