Дисертаційну роботу присвячено вирішенню наукового завдання розроблення теоретичних і методичних засад застосування субконтрактації в сучасних умовах розвитку економіки. Удосконалено поняття «субконтрактація», яке, в порівнянні з попередніми тлумаченнями, враховує зміни ринку в умовах цифрової економіки та базується на інформаційно- комунікаційних технологіях. Розвинуто класифікаційні ознаки субконтрактних відносин прийнятих в сучасних міжнародних бізнес-моделях, які включили додаткову ознаку – «використання учасниками субконтрактації інформаційних технологій».На основі комплексу економічних показників, використовуючи кластерний аналіз і картографічний метод, запропонована методика вибору промислових регіонів, в яких є потенціал для формування субконтрактаційних відносин між промисловими підприємствами.З урахуванням промислового потенціалу міста висунуті і обґрунтовані гіпотези створення Центру субконтрактації як інфраструктурної організації з надання маркетингових послуг. Запропоновано методичні основи визначення економічного ефекту від впровадження субконтрактації для підприємств- учасників Центру, які раніше не враховували витрати на маркетинг.^UThe dissertation is devoted to solving the scientific problem of elaboration theoretical and methodical principles of subcontracting in modern conditions of economic development. The urgency of innovative forms application FOR management of industrial enterprises in the conditions of globalization, economic crisis and competition growth on local and international markets is substantiated. A competitive analysis of the production cooperation main forms was carried out, the role of subcontracting and the necessity of its adaptation in modern market conditions was identified. Among the authors there is no unanimity about the essence of the "subcontracting" concept in the modern economy, the algorithm for calculating economic efficiency from the implementation of this industrial cooperation method is not sufficiently elucidated, and also there are no developments regarding the marketing component that becomes one of the main in the current market in the infrastructure provision of subcontract relationships. The concept of "subcontracting" has been improved, in comparison with previous interpretations, this definition takes into account market changes in the digital economy and is based on information and communication technologies. A chain of preferences for a subcontractor and contractor who applies a subcontract is represented. The world experience of subcontracting relations in the countries of Europe, America and Japan is analyzed, the future own vector of subcontracting development for Ukrainian business are defined due to modern classifications and classification marks. Classification features of subcontracting relations adopted BY modern international business models are developed, an additional feature - "USING of information technologies by subcontracting participants " is included. Thanks to international experience in the implementation of subcontracting, the establishment of links between different companies, the use of scientific and technological progress and new communication opportunities, there is a chance to restore the potential of enterprises on a new technological basis and ensure the transition to the release of modern competitive products.To confirm the appropriateness of subcontracting in Ukraine, the authors analyzed the economic indicators of the various industrial enterprises activities in Ukraine in general for 2013-2017. The problem of reviving positive tendencies in the development of the machine-building industry on a new technological basis and using digital technologies IS arisen. To identify industrialized regions with accumulation of enterprises and the greatest potential for the development of subcontracting relations, large-scale industrial enterprises in 24 regions of Ukraine were structured on the basis of a socio-economic development indicators set. The method of selecting industrial regions based on a group of economic indicators is proposed, cluster analysis and cartographic method, which has the potential for forming subcontracting relations between industrial enterprises are applyed. The in-depth analysis of the combined clustering results on the base of socio-economic indicators the allocation of 3 clusters of industrial enterprises that could become potential participants in subcontracting relations with the corresponding economic potential are allowed: "industrial giants", "strong positioners", "kids". Each cluster is characterized by a specific structure of enterprises in size and reflects the features of the subcontracting functioning. As the Odessa region is included in the cluster of most industrialized regions of Ukraine, it is expedient to organize an infrastructure unit that would allow improvement the efficiency of the industrial enterprises activity.The methods, principles and possibilities of subcontracting centers financing with the help of international investors are described. A summary of the possible international investors of the Subcontracting Centers is presented.The hypotheses concerning creation of possible variants of the Center of subcontracting as an infrastructure unit, taking into account the industrial potential of the city are put forward.The theoretical and methodological foundations of Subcontracting Center organization, the organizational structure, the principle and the scheme of its work are proposed. The basics of the Center for subcontracting within the framework of the grant programs implementation supporting the development of entrepreneurship in Ukraine, which are funded by the EU, are proposed. Target groups that may be interested in creating a Subcontracting Center are specified. The marketing functions necessary for the functioning of the Center are described. The synergistic effect from subcontracting is shown.

Дисертація присвячена поглибленню теоретичних і методичних засад та формуванню практичних рекомендацій щодо удосконалення управління структурою капіталу підприємства в умовах невизначеності і ризику. Узагальнено теоретичні положення щодо сутності капіталу й обґрунтовано наукові підходи до управління структурою капіталу підприємства. Досліджено методичні засади оцінювання вартості і структури капіталу підприємства. Виявлено вплив факторів невизначеності і ризиків на управління структурою капіталу підприємства. Проаналізовано вплив процесів деіндустріалізації на управління структурою капіталу підприємств машинобудування України іздійснено комплексну оцінку їхнього фінансового стану. Сформульовано науково-методичні підходи до оптимізації структури капіталу підприємства. Обґрунтовано стратегічні орієнтири забезпечення ефективності системи управління структурою капіталу підприємства. Розроблено науково-методичні підходи до оцінювання впливу чинників на структуру капіталу підприємства. Запропоновано науково-методичні рекомендації до удосконалення системи управління структурою капіталу підприємства в умовах невизначеності і ризику.^UThe thesis is devoted to the deepening of theoretical and methodological foundations and the formation of practical recommendations for improving the management of the capital structure of an enterprise in conditions of risk and uncertainty of the economic environment.Generalization of theoretical provisions of financial science stipulated the possibility to deepen understanding of the economic nature of the enterprise capital and as well as to expand the conceptual apparatus of the research. The research has proposed to consider capital as an object of financial management, which is presented in the form of own and borrowed funds of financing of activity of the enterprise integrated into production as well as characterized by continuous movement and ability to generate income. The study of the theoretical and methodological foundations of enterprise capital management allowed to substantiate the scientific approach to managing the capital structure, which allows to identify possible violations in the use of capital and introduce appropriate mechanisms for overcoming negative trends.Generalization of methodological principles of assessment and capital structure of the enterprise made it possible to formulate scientific and methodological approaches to optimization of the capital structure of the enterprise in the conditions of uncertainty and risks through substantiation of the logic of interconnection and consistency between indicators of financial and economic conditions of the entity. Theoretical and ethodological foundations for revealing the influence of uncertainty and risk factors on the management of the capital structure of the enterprise based on the identification of key problems, development of recommendations and substantiation of preventive measures to avoid the occurrence of these problems have been elaborated.Conducting an analysis of the impact of de-industrialization processes on the activity of industrial enterprises in Ukraine and assessment of their financial condition stipulated to carry out a comprehensive diagnosis of the effectiveness of the management system of the structure capital and to estimate the level of efficiency of the capital structure management. Changes in the capital structure of Ukrainian industrial enterprises which have become the basis for identifying major problems and obstacles to the effective capital management of the economic entities have been analyzed. The results of the research have revealed a high level of risk of capital use for domestic enterprises, that has been caused by the lack of available funds to finance their development. It has been proved that engineering is the most vulnerable sector of the Ukrainian economy to economic instability and processes of deindustrialization.The strategic orientations for ensuring the effectiveness of the capital structure management system which contribute to the adaptation of the enterprise to the influence of risk factors and economic uncertainty and provide an opportunity to improve the financial and economic activity of the enterprise through the use of optimization tools of the capital structure have been substantiated in the research. On the basis of identification and systematization of economic space factors, a matrix of cross-analysis of the influence of endogenous and exogenous factors on the capital structure and its management has been developed.The dependence of the cost of capital on the capital structure of the enterprise which became the basis for plotting the simulation curves to determine the optimal value of the share of borrowed capital has been revealed. The scientific and methodological approaches to the estimation of the influence of factors on the capital structure that considers the consideration of the activities of the economic entities, the influence of factors of external and internal environments well as allows to form a strategy of the capital structure management in order to stabilize the financial and economic condition of the enterprise.It has been proved that the implementation of an effective process of managing the capital structure at the enterprise requires the development of a flexible financial management strategy that will allow the entities to adapt to the current economic trends. The individual optimal structure of capital of enterprises providing with the recommended level of financial risk has been determined.The use of structural and functional modeling of business processes of management that allow realization of the process of permanent monitoring of capital structure, its adjustment and optimization has been substantiated. The scientific and methodological recommendations for improvement of the system of management of the capital structure of the enterprise in the changing economic conditions which allow to solve the problem of efficient formation and rational use of capital at the enterprise have been offered.

Дисертацію присвячено обґрунтуванню теоретико-методичних засад і розробленню методичних підходів до формування ефективного механізму використання відновлюваних джерел енергії на підприємствах. Для розробки сценаріїв варіантів імплементації систем відновлюваної енергетики у виробничий процес на хлібопекарських підприємствах було запропоновано математичну модель, яка передбачає зміну методу виробництва за рахунок переходу на повне або часткове самозабезпечення виробничого процесу енергією. Наслідком переходу підприємства на сонячну електроенергетику можливі різні економічні результати, що безпосередньо пов'язано з багатьма причинами: поперше, із співвідношенням показників спожитої і виробленої енергії, по-друге, з можливістю підприємства продавати вироблену електроенергію за зеленим тарифом. Прогнозування основних техніко-економічних показників упровадження сонячної електростанції на підприємствах було виконано за допомогою запропонованої міждисциплінарної математичної моделі із застосуванням програмного забезпечення лабораторії NREL – System Advisor Model. Такий підхід дозволив розрахувати не тільки економічні ефекти, а й спрогнозувати зменшення викидів парникових газів.^UThe dissertation is devoted to the substantiation of theoretical and methodical principles and the development of methodical approaches to the formation of an effectivemechanism for the use of renewable energy sources at enterprises.The object of research is the process of using renewable energy sources at enterprises.The subject of the study is a set of theoretical, methodological and practical aspects of developing an effective mechanism for the use of renewable sources of solar radiationenergy at bakery enterprises. The essence of the economic mechanism in the context of the use of renewable energy sources at enterprises is investigated, the approach to the formation of the mechanism of effective energy supply of enterprises is considered, a critical review of the development of renewable energy in Ukraine has been conducted.It is proved that the concept of "economic mechanism" is a socio-economic category, firstly complex, and secondly multilevel, which includes both an organizational component and an economic one.A thorough study of energy sources has shown that all existing energy sources can be divided into non-renewable and renewable; reducing the consumption of energy in oneway or another, or replacing it with a renewable source, the resource saving process takes place.It is determined that the mechanism of effective energy supply combines organizational, economic, managerial, institutional, innovative, as well as technological component, which aims to reduce the consumption of primary and transformed energy and natural non-renewable energy resources. The development of any technology in the country is inextricably linked with the institutional norms and legislation. Institutional norms and Legislation directly affect all phenomena occurring in the economy, affecting the trends taking place both at the macro level and at the micro-level, and at the micro level, that is, solar power in this regard is no exception.As a result of the study, it was concluded that when classifying factors that influence the development of renewable energy sources it is possible to identify two main groups offactors in relation to the enterprise, namely: "external" and "internal", distinguishing the main subgroups: economic, technological, environmental, institutional, social.On the basis of the economic analysis, reserves and preconditions for the introduction of solar energy at food industry enterprises were identified. Switching to solar power generation by 25%, 50% and 100% only in the food and processing industry will reduce carbon consumption by 90.6%, 81.2% and 362.4 tonnes, respectively.The economic mechanism of an efficient energy supply category is complex, multilevel, which combines a number of components of organizational, economic, managerial, institutional, innovative, as well as technological, aimed at reducing the consumption of primary and transformed energy and natural non-renewable energy resources. It is therefore legitimate to assume that the approach to the energy supply mechanism must be carried out according to the following algorithm in successive ten stages of formation.The methodical approaches to revealing interconnections between production factors and energy resources are proposed based on the calculation of the main indicatorsof the analysis of energy-efficient energy supply and stochastic interconnections between the factors of production, which enables to construct a more precise model of the transition of enterprises on renewable energy resources.It is proved that the main problems that hinder the development of renewable energy in Ukraine should be as follows: institutional norms; property right; monopolization in theenergy market, full monopoly on distribution networks; imperfect Legislative base in tax policy and regulatory policy; lack of real incentives for enterprises in the manufacturingsector; lack of investment attractiveness of Ukraine, due to corruptions; high interest rates on long-term loans; the existence of a strong lobby, in science, and in the real economy,supporting and justifying the feasibility of carbon fossil energy; wear on (40-80%), distribution networks; the concentration of energy resources in one's hands (a completemonopoly in this sector); There is a small number of structures that prepare specialists in the field of renewable energy

Дисертація присвячена розробці теоретичних та методологічних положень, методичних і практичних рекомендацій щодо фінансування банками інноваційного розвитку економіки.Розкрито сутність та систематизовано теоретичні підходи до визначення інструментів державного регулювання інноваційної діяльності. Розроблені методологічні основи формування системи фінансування інноваційного розвитку економіки. Систематизовано та удосконалено теоретичні основи визначення впливу банківського сектору на інноваційний розвиток економіки. Обґрунтовано методологію оцінки кредитного потенціалу банків та передумов розвитку банківського кредитування економіки України. Поглиблено аналітичний інструментарій до оцінки участі банків у кредитуванні потреб інноваційного розвитку підприємств. Розроблено заходи державного стимулювання процесів кредитування банками інноваційного розвитку економіки України. Розвинуто науково-методичний інструментарій виявлення потенціалу створення фінансового кластеру. Удосконалено науково-методичні підходи до організації процесів інноваційного банківського кредитування з врахуванням ризиків.^UThe thesis is devoted to the development of theoretical and methodological basis, practical recommendations for financing of innovative economic development by banks. Theoretical approaches to determining the needs to introduce innovative type of economic development that provides systematization of theoretical and empirical research of innovative development; study of the state participation influence on innovative development of the world countries on the basis of analysis of the evolution of provisions of the concept of growth theory, readiness of transition of Ukraine to the model of innovative development of the «quadruple spiral», substantiation of components of the management model of innovative development of economy have been discussed. The above mentioned made it possible to develop measures and state incentives for banks to lend to innovative economic development. The components of the system of financing innovative development of the economy are substantiated: identified subjects, objects, goals and instruments of their achievement; economic levels of management (macro-, meso- and micro) are determined. The author`s interpretation of the concept of «system of financing of innovative development of economy» is proposed. Implementation of the proposed system will ensure synergetic effect and fulfillment of strategic goals and innovative development, realization of economic interests of the state and participants of innovative process.A method for assessing the credit potential of Ukrainian banks has been developed: author`s interpretation of credit potential is proposed and approaches to quantitative assessment are grounded. Differences from existing approaches have been substantiated: first, determining credit potential as prospective gain in credits; secondly, the necessity of bank`s compliance with prudential regulations in determining its quantitative evaluation. The use of the proposed methodology makes it possible to assess the prerequisites for the development of bank lending and for the positive contribution of the banking system to economic growth.Scientific and methodological approaches to determining financial results of interaction of banks along with other actors in the innovation process under the influence have been formed: exogenous factors and endogenous factors; unity of these potentials, depending on the innovative risks, will lead to positive or negative synergistic effects. Understanding this will help to create an effective system of credit risk management to obtain the positive effect of lending to banks for the needs of innovative economic development.Improved scientific and methodological approaches to assessing the impact of the banking sector on enhancing the innovation activity of economic agents, the use of which allows to substantiate the priority of the tools in innovation policy in achieving the goals of technological development of the countries of the world, to prove the stimulating value of bank credit for the balanced growth of the Ukrainian economy.The analytical tool for estimating the participation of banks in assessing the needs of innovative development of enterprises in the real sector of the Ukrainian economy is substantiated. Using the method along with nonparametric statistics, regression and correlation analysis grounded statistically significant participation of banks in the process of modernization and economic growth of new enterprises, defined the contribution of long-term bank loans in the processes of modernization and economic growth of industrial enterprises, interaction between bank loans, indicators that characterize innovation in industrial activity and the country`s capacity for development. The above measures will facilitate the development of the state stimulation of banks lending to innovative economic development.Theoretical approach to the mechanism of banking project financing has been made, its components and the relationships between them have been defined; It was proposed to consider the mechanism of bank project financing as a complex phenomenon, consisting of secure, transformative and efficient subsystems, the use of which allows to achieve the planned result of the interaction of participants of the process of financing innovative projects of national importance. This approach will allow to accumulate and distribute significant amounts of financial resources from different sources, eliminating risks based on their redistribution between participants of a state-owned innovative project.

У дисертації розглянуто теоретичні підходи до формування інструментарію впливу на процес формування конкурентних переваг підприємства на основі корпоративної культури, вдосконалено понятійну базу корпоративної культури й обґрунтовано напрямки впливу на КК з метою підсилення конкурентних переваг.Проведено дослідження впливу системи цінностей на можливості впливу на корпоративну культури, а також аналіз взаємозв'язку між корпоративною культурою та рівнем конкурентних переваг підприємства з використанням методу кореляції між компонентами КК та кількісними вимірювачами конкурентних переваг. Здійснено оцінку корпоративної культури вітчизняних машинобудівних підприємств з точки зору теорії інтегральної спіральної динаміки.Удосконалено механізм та запропоновано підходи до використання корпоративного психологічного капіталу, як найбільш ефективного каналу впливу на КК та поглиблено методичні засади щодо адаптації корпоративної культури машинобудівних підприємств до проявів віртуалізації інтелектуальної праці. Апробовано математичну модель вибору ситуаційно-орієнтованих стратегій працівників, яка дозволяє візуалізувати та ідентифікувати адаптивні зміни їх пріоритетів.^UThe theoretical approaches to the formation of instruments of influence on the process of formation of competitive advantages of an enterprise based on corporate culture are considered in the thesis, the conceptual apparatus of corporate culture is improved and the preferential directions of influence on corporate culture are identified in order to increase the competitiveness of an enterprise.The corporate culture, defined by the author as a social glue, allows the staff to mobilize the personnel to solve the urgent tasks of enterprise development on the basis of grouping around common values, can be used as an effective tool for providing competitive advantages.The following components of the company's competitive advantages were identified: market share growth, sales growth, quality improvement, ability to develop new products, overall efficiency, and degree of employee satisfaction, which can be directly related to corporate culture indicators that can be managed by influence.A study was conducted of the influence of the value system on the limiting possibilities of adjusting the corporate culture of engineering enterprises, and also analyzed the relationship between corporate culture and the level of competitive advantages of an enterprise using the method of partial and canonical correlation between components of corporate culture and quantitative measures of competitive benefits. In addition, the corporate culture of domestic machine-building enterprises was assessed from the point of view of the theory of integrated spiral dynamics.It is proved that, based on the assumption of a direct link between corporate culture and individual competitive advantages, it is possible to determine the indicators of corporate culture, which should be used as parameters of enterprise competitiveness management. These are the indicators of the CC, such as the mission and involvement (by Denison) that demonstrate a powerful significant correlation with the following components of the company's competitive advantages: sales growth, market share growth, ROA, and quality improvement.It is proved that the consideration of the system of values can reveal internal contradictions that determine the development of the corporate culture of the enterprise in a certain direction and explain some features (internal mechanisms) of the development of individual cultures.The key to modern domestic enterprises is the contradiction between individualism and collectivism of the dimensions of the CC, which are determined in accordance with Hofstede's approach, and the leap in one step to the values of interaction and mutual support, which determines the development of corporate culture in the direction of the emergence of new mechanisms of involvement in the priorities of the enterprise.The mechanism was improved and approaches to the corporate psychological capital utilization were proposed as the most effective channel of influence on CC and the methodological foundations for adapting the corporate culture of machinebuilding enterprises to the conditions of virtualization of intellectual labor were deepened. A mathematical model has been tested for the selection of situationallyoriented strategies of players in the labor market, which allows visualizing adaptive changes in their priorities when choosing a labor-award ratio.The mathematical model of the strategy of choosing situation-oriented strategies of workers in the labor market is presented, which allows to visualize and identify the adaptive changes of their priorities when choosing the labor-award ratio, which in turn leads to deformation in the perception of corporate culture and internal values of the enterprise. On the basis of this approach, the task is solved to predict the influence of subjective factors on the involvement of employees in the goals and objectives of the enterprise and determine the measures for the operational compensation of their negative effects at the level of correction of the enterprise CC.The mathematical model of deformation of corporate culture during virtualization of intellectual work is proposed. The shift for virtualization of intellectual work at machine-building enterprises is explained by the desire for positive changes in the age structure of high-skilled employees, the expansion of the recruitment geography, and the possibility of attracting the most highly qualified specialists needed to ensure the competitiveness of high-tech enterprises, which includes machine building.The mechanism of ensuring the effectiveness of the enterprise on the basis of a controlled impact on the corporate culture is based on the superposition of the Greiner model and the profile of the company's CC by Denison. Such a superposition allows to identify contradictions in development and through the combination of the phases of the development of the organization by Greiner and the alternative trends in shaping the corporate culture profile of Denison.

Дослідження присвячено науковому обґрунтуванню розвитку теоретичних, методичних та організаційних положень обліку і внутрішнього контролю фінансових результатів на підприємствах міського транспорту.З'ясовано сутність та концепції формування фінансових результатів, запропоновано напрями розширення їх класифікації. Систематизовано галузеві особливості підприємств міського транспорту, їх вплив на облік і внутрішній контроль фінансових результатів.Удосконалено методичні положення обліку через розроблення підходів до визнання доходу від надання транспортних послуг, формування переліку статей калькуляції основних і допоміжних витрат, розподілу загальновиробничих витрат, окреслення переліку аналітичних рахунків щодо обліку доходів, витрат і фінансових результатів. Запропоновано регістри аналітичного обліку, форми управлінської звітності, шляхи підвищення інформативності фінансової звітності в частині формування фінансових результатів.Обґрунтовано організаційні й методичні засади системи внутрішнього контролю фінансових результатів на підприємствах міського транспорту, з огляду на специфіку їх діяльності та організаційно-правові форми господарювання.^UThe dissertation is devoted to the scientific substantiation of the development of theoretical, methodological and organizational provisions of accounting and internal control of financial results in urban transport enterprises.The expediency of using the economic categories “financial results”, “profit”, “loss”, “income”, “expenses” and “expenditure” as independent main directions of systematization and classification in financial and management accounting subsystems is substantiated and their definitions are refined. Considering the social importance of transport services in general and the social orientation of passenger transportation services, it was proposed to expand the existing approaches to the classification of financial results with classification criteria oriented to the information needs of users, namely: the order of the presentation in various forms of reports, the method of formation, significance for various groups of users, the result of control.It is substantiated that the activities of urban transport enterprises are characterized by a number of features caused by the following factors: the specifics of transport products, the specifics of contractual relations for transport services between three parties with different interests: local authorities, transport enterprises and passengers, the large number of privileged categories of citizens in general passenger traffic, the structure of income and expenses, the existence of control and regulation of urban transport enterprises by local authorities, various forms of ownership and organizational-legal forms of enterprise data management.Based on the analysis of the provisions of IFRS 15 «Revenue from Contracts with Customers» and P(S)A 15 «Income», practical approaches for applying conditions for revenue recognition and determining the degree of completeness of services at transport enterprises in providing services for the carriage of passengers using one-time and electronic tickets , season tickets and upon receipt of subventions for the transportation of privileged categories of citizens have been developed. The procedures have been developed for recognizing income at transport enterprises on the basis of two types of contracts: written agreement with the executive body of the city council for the regular transportation of passengers and verbal non-written agreement with the passenger for the provision of transport services based on a single, electronic or subscription ticket.A list of items for calculating the main and auxiliary expenses for passenger transportation was proposed, the expediency of using the transportation cost indicator of the number of passengers carried as a base for the distribution of general production expenses was justified, two options were proposed for the distribution of general production expenses. A list of analytical accounts of the accounting of costs for the transportation of passengers and the cost of transport services for enterprises of urban electric transport that transport passengers by electric and automobile transport has been developed.In order to ensure the information needs of internal and external users, directions for improving financial and internal managerial reporting have been proposed. The expansion of indicators in Income Statement in order to highlight the specific costs and incomes of urban transport enterprises has been proposed. Three forms of management statements have been elaborated.It has been substantiated that in the practical activities of transport enterprises the tasks of controlling financial results should be determined depending on the period of implementation of the control and its types: preliminary, current and subsequent, and objects of control, which include the common object of control and complimentary objects of control. It is proved that the results of the implementation of operational internal control are important for the subjects of management of transport enterprises.The matrix system of internal control of financial results in urban transport enterprises has been proposed. The system is based on the hierarchical ranking of subjects of internal control: governing bodies, special control bodies, subdivisions, departments, employees of the enterprise; specification of the types of subjects in each group depending on the organizational and legal form of management and ownership, as well as the level of their influence on each type of control – preliminary, current, subsequent; working out in detail the control functions assigned to each subject, corresponding to the specific type of control executed by them.To ensure the effectiveness of the interaction of the internal control bodies at urban transport enterprises, a list of internal regulatory documents has been proposed, which determine the procedure for exercising internal control of financial results at urban transport enterprises for each control subject.

Дисертацію присвячено вирішенню теоретичних та практичних питань щодо створення організаційно-економічних умов підвищення продуктивності праці персоналу підприємств. Удосконалено трактування категорії «продуктивність праці», яке враховує сучасні особливості розвитку економіки та обґрунтовано поняття «організаційно-економічні умови підвищення продуктивності праці персоналу підприємства».Розширено класифікацію факторів підвищення продуктивності праці, яку відрізняє використання ознак: відповідно до швидкості отриманого ефекту, за наявністю зв'язку між факторами, за термінами застосування.На основі економічних показників за допомогою кореляційно-регресійного аналізу запропоновано методику відбору найбільш значущих факторів підвищення продуктивності праці персоналу.Визначено стратегічні заходи щодо створення організаційно-економічних умов підвищення продуктивності праці персоналу вітчизняних підприємств олійно-жирової промисловості: застосовування диверсифікації діяльності та продукції, активізація використання трансферу технологій; упровадження організаційно-управлінських інновацій; удосконалення системи мотивації персоналу відповідно до наявних на підприємстві категорій працівників.^UThe dissertation is devoted to the justification of theoretical statements and the development of methodical recommendations on the creation of the organizational and economic conditions for improving the labor productivity of an enterprise. The main results of the research, which form its scientific novelty, are the argumentation of the necessity of the organizational and economic conditions for improving the labor productivity by enterprise management, which are able to affect the relevance, speed and directions of different factors.The analysis of scientific works shows that there is no common vision of the interpretation of the labor productivity of an enterprise. Concept of «labor productivity» means the indicator of enterprise personnel activity effectiveness that is obtained by means of using the material, technological, intellectual, informational factors directed to the production and sales of products in appropriate quantity and quality, which are in demand in the market under the certain conditions of economic activity.The research identifies that the modern dynamic changes of the external environment, complexity and stochastic nature of production systems explain the diversity and stochastic nature of organizational and economic conditions for improving the labor productivity, as the production process at the modern enterprise differ by complex relations of technical, economic, organizational, natural and social order. That is why for the further improving of the labor productivity it is necessary to create appropriate organizational and economic conditions, which mean the result of implementation of economic processes by management and realization of organizational and economic measures to improve the labor productivity based on the influence of the most meaningful aspects of internal and external environment of the enterprise.Within the work the analysis of the dynamics of the main indicators of Ukrainian economic development during the period 2007-2017 is conducted that allows highlighting several periods, which have their characteristic features. During 2007-2009 (the period of recovery which is suspended with world financial crisis) there is the dynamic growth of the development of the domestic economy (without taking into account indicators of 2009). Period of 2010-2013 (the period of growth) states the improvement of the most indicators. The third period 2014-2017 (the instability period) is characterized by the destruction of stable relations, structure of Ukrainian economy and industrial relations, inefficient political and economic reforms that in a certain way destabilizes the situation and has a negative impact on the labor productivity level. Іt is identified that the characteristics of the above described dynamics of functioning of the domestic economy during 2007-2017 are almost identical to the dynamics of labor productivity calculated at the macro level.Economic and statistical analysis of the financial and economic activity of 11enterprises of oils-and-fats industry highlighted the differences between indicators of labor productivity at these enterprises at different stages of functioning of domestic economy. That proves the fact that differential influence of factors on the labor productivity depends on certain organizational and economic conditions, which are formed in the internal and the external environment of the enterprises.In the work author proposes to use regression and correlation analysis method in order to determine the influence of organizational and economic conditions on the factors of improving the labor productivity. It makes it possible to select the most relevant factors of improving the labor productivity of the oils and fats enterprises in accordance with each of the above mentioned period of domestic economy development. The relevant factors for the periods of 2007-2009 and 2010-2013 are «productivity per salary» and administrative costs per worker. For the period 2014-2017 the relevant factors are: «productivity per salary» and the proportion of the active part of fixed assets. Based on the application of received regression analysis models the leading enterprises and outsiders are identified by the average level of their labor productivity in 2014-2017. The results make it possible to note that the fulfilling the potential laid down in these factors, will make it possible for outsider-enterprises to improve the labor productivity level in general by UAH 13,317,950 per person, including by UAH 1,312,250 through changes in «productivity per salary» and by UAH 19,700 through changes in the proportion of the active part of fixed assets.

Досліджено сутність кризи як об'єкта управління та відображення в обліково-аналітичному забезпеченні антикризового управління підприємством. Виявлено дію наслідків кризи на зміну підходів до відображення облікових об'єктів. Удосконалено склад обліково-аналітичної інформації в антикризовому управлінні. Визначено фактори впливу зовнішнього і внутрішнього середовища на формування обліково-аналітичного забезпечення антикризового управління підприємством. Досліджено системи обліково-аналітичного забезпечення управління підприємств, встановлено їх можливості та обмеження розвитку. Удосконалено процедури відображення в обліково-аналітичному забезпеченні антикризового управління ризику. Розроблено модель обліково-аналітичного забезпечення антикризового управління. Визначено склад резервної системи підприємства, запропоновано методи нарахування резервів та сукупність рахунків для їхнього відображення в обліку. Запропоновано систему рахунків управлінського обліку та облікові регістри для відображення інфляції. Розроблено модель оцінювання ступеня ризику банкрутства підприємства з використанням апарату нечітких множин. Запропоновано методику оцінювання ефективності роботи підрозділу антикризового контролінгу.^UIn the dissertation theoretical and methodological principles are formed, also practical recommendations for accounting and analytical provision of anti-crisis management on the principles of determining new accounting objects are based as well on the improvement of accounting tools and analysis.The essence of the crisis as an object of accounting and analytical provision of anti-crisis management of the enterprise is investigated. It has been established that any crisis processes are incentives for changing and reorienting accounting and analytical information, its theoretical, methodological approaches in management, accounting, control and analysis to meet the growing requirements of management. The concept-categorical apparatus of the concept of anti-crisis management has been improved (the approaches to the definition of "anti-crisis management" are classified, the content of the concepts "crisis", "anti-crisis management", "accounting and analytical support", "budgeting in crisis conditions", "managerial anti-crisis diagnostics" is clarified), which contributes to the ordering of the relevant terminology and its correct use for accounting purposes. The composition of accounting and analytical information of anti-crisis management, which clearly demonstrates the causal relationships between the data of accounting, control and analysis, is determined on the basis of information support which contains incoming, internal and output information flows in the system of accounting modeling, that has allowed to develop the model assessment of the degree of risk of the enterprise bankruptcy on the procedures for identification and processing of credentials for business processes and criteria for identifying crisis characteristics. The factors of influence of external and internal environment of the enterprise functioning on the formation of accounting and analytical support of anti-crisis management are determined. An improved methodological approach to identify the existing accounting and analytical provision of anti-crisis management at the enterprises is proposed. The procedures for reflection of uncertainty and risk in accounting and analytical support of anti-crisis management are improved. A model of accounting and analytical provision of anti-crisis management is developed. It reflects the business model of production and economic activity of the enterprise by developing a methodical approach to quantitative and qualitative assessment of the probable risk consequences. The expediency of creating an enterprise backup system which covers unforeseen expenses and losses caused by the impact of the crisis is proved, methods of accrual of reserves and a set of accounts for their reflection in accounting are determined. It is recommended to use a mixed method of accounting for the effects of inflation, which combines the main provisions of the method of accounting in monetary units of constant purchasing ability and the method of accounting at current value, which allows to measure and assess the impact of inflation on accounting data. The system of accounts and managerial accounting registers for displaying inflation are determined.The procedures for reflecting the unstable economic environment of the company's operations by systematizing quantitative financial indicators by types of anti-crisis management, supplementing them with qualitative indicators, which became the basis for developing its own methodology for assessing the risk of bankruptcy of the enterprise, are improved. The procedures of diagnostic analysis of financial and economic activities of the enterprise in the conditions of the crisis are developed. The methodological principles of managerial anti-crisis diagnostics are improved, which, unlike existing ones, are based on the balance of system, normative, situational, subject and problem approaches; using the mathematical function of the dependence of the enterprise on the factors of the crisis; contain procedures for its conduct, which allows to identify the primary signs of crisis phenomena in the initial stages of crisis occurrence and eliminate or minimize the impact of their negative consequences on the activities of the enterprise.The model of estimation of bankruptcy risk assessment of the enterprise, which is based on the use of fuzzy sets method in the evaluation of quantitative (financial) and qualitative (indicator) indicators, is substantiated, which has allowed to offer practical tools for identifying the signs of crisis in each business process at the initial stages of their occurrence and to eliminate or minimize the impact of negative consequences on the activities of the enterprise. The use of controlling in anti-crisis management of the enterprise is substantiated, the expediency of using the concept of measuring its effectiveness in anti-crisis control is proved, a system of anti-crisis control indicators and a method for determining its effectiveness are developed.

Дисертація присвячена розробці теоретико-методологічних і методичних підходів, практичних рекомендацій щодо оцінки фіскальної політики та підвищення її дієвості й адаптивності в умовах модернізації фінансової системи. Розроблено концепцію фіскальної політики та сформовано концептуальну модель оцінювання фіскальної політики в умовах модернізації фінансової системи. Запропоновано комплексний науково-методичний підхід до формування системи індикаторів оцінки ефективності функціонування фіскальної системи. Розроблено методологію комплексного, системного оцінювання фіскальної політики. Обґрунтовано доцільність виокремлення структурно-функціональних компонент фіскальної політики. Розроблено науково-практичні підходи до аналізу інструментарію фіскальної політики та науково-методичні підходи до оцінки ефективності функціонування фіскальної системи й оцінки впливу фіскальної політики на макроекономічні процеси. Обґрунтовано цілісність організаційно-інституційного забезпечення реалізації фіскальної політики та визначено її стратегічні пріоритети у стимулюванні соціально-економічного розвитку.^UThe dissertation is devoted to the development of theoretical-methodological and methodic approaches, practical recommendations for the evaluation of fiscal policy and to increase its efficiency as well as adaptability in the conditions of modernizing the financial system.The concept of fiscal policy that has revealed its structural and functional components in their interaction and interpenetration, formulated goals, objectives, principles and substantiated tools of fiscal policy in the conditions of modernizing the financial system has been developed. The conceptual model of fiscal policy assessment that allowed the development of measures to improve its effectiveness and adaptability has been elaborated. The complex scientific and methodological approach to the formation of the system of assessment indicators of the fiscal system functioning that allowed to reveal the positive and negative tendencies in the functioning of the fiscal system, both by a separate block and the basic management functions have been offered. The methodology of complex, systematic assessment of fiscal policy, based on the evaluation of the impact of fiscal policy on macroeconomic processes as well as the evaluation of the effectiveness of the fiscal system, the parameters of which are determined by the conditions of fiscal policy by its main blocks (tax, budget, debt and social) has been suggested.The conceptual apparatus of studying fiscal policy under conditions of modernizing the financial system has been expanded and the essence of definitions: «modernization», «modernization of the financial system», «fiscal policy» has been revealed in the thesis. The definition of «fiscal policy» is supposed to mean a set of measures, methods and approaches of government aimed at the formation, distribution and use of centralized state funds, resolving contradictions arising in response to external and internal fiscal shocks, smoothing of imbalances that are formed in the fiscal, by changing the system of taxation, public expenditure, debt financing and social contributions, in order to achieve the objectives of the strategy of socio-economic development of the state. The expediency of separating the structural and functional components of fiscal policy and their main tasks, goals and functions has been substantiated. This contributed to the formalization of the methodology of assessing fiscal policy by its individual structural and functional components and allowed to identify requiring corrections as well as became the basis for the development of indicators for evaluating the effectiveness of the fiscal system.In the thesis the scientific and practical approaches to the analysis of fiscal policy instruments in the conditions of modernizing the financial system have been developed. The periodization of the transformation processes of the tax component of the fiscal policy of Ukraine has been improved. It is proved that in the conditions of modernizing the financial system, digitization is considered to be a time requirement, and digital technologies are the means that can accelerate the achievement of the goals set and the realization of the specified objectives of fiscal policy as well as increase its flexibility. Scientific and practical approaches based on the use of regression models have revealed the deep causes of fiscal risks, endogenous and exogenous stressors and developed proposals to reduce their impact, identify the factors of inefficient use of budget funds and establish key determinants for the emergence of imbalance.The formalization of interconnections between structural and functional components of fiscal policy on the basis of multidimensional statistical analysis and consideration of the impact of fiscal policy on macroeconomic processes has been verified. Scientific and methodological approaches to the evaluation of the efficiency of the fiscal system functioning and the assessment of the impact of the fiscal burden on macroeconomic processes have been developed.The strategic priorities of the fiscal policy in stimulating the socio-economic development, based on the developed scientific and methodological approach that allowed to structure them into separate structural and functional components of the fiscal policy have been determined. The integrity of organizational and institutional support for the implementation of fiscal policy has been substantiated and defined.

У дисертаційній роботі розкрито теоретико-методологічні засади та практичні рекомендації щодо управління фінансовою рівновагою підприємства. Виділено концептуальні підходи до визначення поняття «фінансова рівновага підприємства». Сформовано концептуальну модель механізму управління фінансовою рівновагою підприємства. Розроблено методологічний підхід щодо дослідження циклу розвитку фінансової рівноваги як економічного явища. Розкрито економічну логіку формування фінансової рівноваги підприємства у системі її каузальних зв'язків. Вдосконалено науково-методичне забезпечення комплексної діагностики фінансової рівноваги підприємства. Обґрунтовано альтернативи стратегічного, тактичного та оперативного управління фінансовою рівновагою підприємства. Розроблено економіко-математичні моделі для прогнозування фінансової рівноваги підприємств окремих сфер промисловості. Доведена практична придатність механізму управління фінансовою рівновагою для забезпечення стійкого розвитку корпоративних фінансів та попередження банкрутства підприємств.^UIn the dissertation the theoretical synthesis was made and the new solution of an important scientific problem was proposed – development of theoretical and methodological principles, improvement of scientific and methodical support, and creation of practical recommendations on the management of enterprise's financial equilibrium as a condition for corporate finance sustainable development.The scientific sources of enterprise's financial equilibrium forming conception are systematized. Historical architectonics of enterprise's financial equilibrium forming conception is built. It covers the theory of cyclicity, general and partial equilibrium. The conceptual approaches to the definition of «financial equilibrium» concept by the balancing object are highlighted. The definition of «financial equilibrium» and «financial equilibrium management» concepts in an enterprise has been clarified.Financial equilibrium place in the system of enterprise's financial management has been determined. The structural and logical scheme of managing by enterprise's financial equilibrium process has been built, its basic elements and stages have been determined. A conceptual model of enterprise's financial equilibrium management mechanism has been formed. It is a set of methods, tools and levers used by the financial management system for balancing in space and in time the various components of enterprise's financial condition in order to ensure the conditions for corporate finance sustainable development.The time structure of enterprise's financial equilibrium development cycle is disclosed. This allowed us to prove its wave nature. The phases, stages of financial equilibrium's cyclical development are selected and ordered. It manifestations are substantiated: stable and unstable statics, stable and unstable dynamics, as well as bifurcations. The sequence of their changes on the basis of the laws of dialectics is proved. This made it possible to consider financial equilibrium as a cyclical economic phenomenon with variable quality content.The methodology for ensuring enterprise's financial equilibrium was justified by highlighting this process stages. They represent a consistent balancing of enterprise's financial condition components from simple to complex. First ensure the ability of the enterprise to survive by balancing cash flows. Later they create a countercyclical buffer against bankruptcy and sufficient financial capacity to ensure the sustainable development of corporate finance.The scientific and methodical support of enterprise's financial equilibrium's complex diagnostics has been improved in order to characterize its development cycle and form analytical conclusions in accordance with the needs of managing it. The compositional scheme of financial equilibrium's complex diagnostics is described. An algorithm for its implementation is defined. A methodical approach to enterprise's financial equilibrium's complex diagnostics has been developed. It provides a practical opportunity to determine the development cycle of enterprise's financial equilibrium. Tools for identifying manifestations and the qualitative state of enterprise's financial equilibrium are proposed. They serve to justify the choice of alternative management actions.The composition of financial equilibrium stability indexes in static and dynamic are determined. They allow us to estimate the spatial form of financial equilibrium with respect to changes in external factors and its dynamics over time. Alternatives to strategic, tactical and operational management by enterprise's financial equilibrium are substantiated.Economic and mathematical models for predicting enterprise's financial equilibrium are developed. They allow you to assess the stability of enterprise's financial equilibrium to external factors effects, as well as to predict its stability over time depending on changes in internal factors.Considerable attention is paid to the analysis of ensuring enterprise's financial equilibrium in conjunction with economic processes in Ukraine, namely: the dynamics of enterprises' economic balance, their investment and innovation activity, the public finances' balance, macroeconomic equilibrium, economy's investment potential, financial capital's generation, stress-resistance institutional financial market structures, as well as household welfare. It is proved that enterprise's financial equilibrium plays an important role in shaping the market equilibrium and socio-economic balance of the state, and also household welfare, public finances' balance through supply and demand channels using production, market, monetary, fiscal, socio-economic tools and levers.Practical recommendations on application of financial equilibrium management mechanism for ensuring corporate finance sustainable development and enterprises' bankruptcy prevention are developed.

У дисертаційній роботі розкрито теоретико-методологічні засади та розроблено науково-методичні й практичні рекомендації щодо формування нової парадигми ефективного управління державними фінансами.Запропоновано науково обґрунтовану дескриптивну концепцію модернізації управління державними фінансами України. Сформовано методологічний базис управління державними фінансами та розроблено методологію комплексного системного оцінювання його ефективності. Здійснено структуризацію системи управління державними фінансами на засадах ієрархічності та зворотного зв'язку. Удосконалено методологію та методичний інструментарій перспективного планування доходів і видатків та управління вхідними й вихідними фінансовими потоками державного бюджету, державних позабюджетних фондів грошових коштів, фондів грошових коштів суб'єктів господарювання державного сектора економіки. Визначено доктринальні принципи та формально-праксеологічні домінанти управління державними фінансам. Аргументовано напрямки вдосконалення нормативно-правового, інформаційного, фінансового, матеріально-технічного, кадрового забезпечення управління державними фінансами.^UThe dissertation presents theoretical and methodological foundations and develops scientific, methodological and practical recommendations on forming a new paradigm of effective state finance management.It was proposed the science-based descriptive concept of modernization of state finance management, which is based on the combination of institutional approach (it allows to reveal the relationship of public institutions), structural approach (it takes into account the components of state finances), functional approach (it distributes the areas of management activity in public finance by function), a resultative approach (focused on meeting public interests).It has been formed the methodological basis of state finance management, which includes: an object (state finances), a subject (budget and financial indicators), principles of purposeful influence (legality, transparency, efficiency, etc.), relevant methodological approaches (systemic, project-oriented, process, informational, synergetic, structural-functional, socio-cultural, institutional, signalling, product-oriented, etc.), which combine dialectically related general scientific and special methods (comparative, quantification, morphological decomposition, etc.).The author has developed a methodology of complex, systematic performance evaluation of state finance management, which is based on the combination of resultative (it considers only the results of management activities, expressed through effects) and product-oriented (it focuses on the end product – public goods) approaches and involves the construction of economic and mathematical model. This economic and mathematical model takes into account the system of indicators proposed by the author, which are structured according to individual effects (economic, social and organizational) and formed methodical approaches to the normalization and determination of each indicator weight on the basis of its multiplicative effect.The work provides the structure of the state finance management system based on the hierarchy and feedback, which takes into account: the structure of the management object – state finances, the material content of which is the state budget, state off-budget funds and public sector funds that are interconnected but have characteristic attributive properties; the multilevel entities of state finance management, whose morphological decomposition allows them to be grouped by function; doctrinal principles of managerial activity.The author has devised methodology and methodological tools for perspective planning of revenues and expenditures and management of the inflows and outflows of funds of the state budget, state off-budget funds, funds of economic entities of the state sector of economy through its systematization and modernization.There were presented the grounds for the scientific and methodological approaches to the control in the sphere of state finances, based on the organizational and functional foundations of the activity of external and internal control entities and the complex analytical and prognostic tools for assessing the quality, productivity, effective control of the Audit Chamber and the State Audit Service of Ukraine.There were given scientific and practical recommendations to increase the level of: social effect, which is the result of management activities in the field of social security and social justice; economic effect – as a result of ensuring budgetary, debt, investment stability and financial stability of economic entities in the state sector; organizational effect - as a result of administration and control in state finance.The doctrinal principles of state finance management were defined, which are grouped into those that refer to management system as a whole (scientific, systematic, legality, planning, efficiency, transparency) and those which directly relate to authorized persons (competence and responsibility).There were made scientific recommendations on improving the regulatory support for the state finance management, which provide the systematization of existing acts, the elimination of contradictions and inconsistencies, and the intensification of the implementation of blanket (reference) rules. There were determined the conceptual approaches to the organization of information support for state finance management, which create the landscape of a new open, socially-oriented system. There were formed the scientific and methodological tools of financial support for the state finance management, which are based on a resultative approach to the activities of authorized entities and a systematic approach to identifying sources and instruments that depend on the type of economic entity and its sphere of activity.

Дисертація присвячена систематизації і розширенню теоретичних засад функціонування податкового механізму регулювання економіки, розробці науково-практичних рекомендацій його модифікації для підвищення ефективності податкової системи, досягнення цілей соціально-економічного розвитку в сучасних умовах в Україні. Обґрунтовано застосування методології дослідження функціонування податкового механізму на засадах поєднання функціонального і процесного підходу. Сформульовано загальні принципи побудови податкового механізму і ті завдання, які він повинен виконувати. Базуючись на положеннях теорії ієрархічних систем, доведено можливість розгляду податкового механізму як сукупності порівняно незалежних, алевзаємопов'язаних податкових підмеханізмів, які можуть бути представлені у вигляді ієрархічної структури. Удосконалено науково-методичні підходи щодо аналізу дієвості податкових підмеханізмів за процесним і функціональним підходами. Систематизовано основні напрямки модифікації податкового механізму й удосконалення процесу оподаткування суб'єктів господарювання. Обґрунтовано науково-методичні рекомендації щодо конструювання податкового механізму.^UThe thesis is devoted to systematization and expansion of theoretical foundations of tax mechanism functioning of the economy regulation, development of scientific and practical recommendations of its modification to increasing the efficiency of tax system and achievement of goals of social and economic development in contemporary conditions in Ukraine.Generalization of theoretical achievements of financial science has allowed to deepen the essence of the concept of tax mechanism as well as to expand the conceptual apparatus of the research.The tax mechanism has been proposed to be considered in the broad sense as a type and a form of organization and implementation of tax relations as well as in the narrow one – as a system of methods, techniques, levers and system of legislative, organizational, information support and information flows (input and output), through which the action of elements of the tax mechanism is directed to synchronize and harmonize the interests of society, the state, economic entities, households through the implementation of tax functions.The dialectics of the interrelation of tax policy, the tax system, the tax mechanism which has allowed to determine its place and role in regulating the economic processes of the country has been investigated. The general principles of the tax mechanism development and the tasks that it must fulfill have been formulated. Based on the theory of hierarchical systems, the possibility of considering the tax mechanism as a set of relatively independent but interrelated tax sub-mechanisms which can be represented as a hierarchical structure has been proved. The specifics of the methods, techniques and levers applied stipulated theidentification of a number of such sub-mechanisms within the overall tax mechanism.The scientific and methodological approaches to the analysis of the effectiveness of tax sub-mechanisms by the process approach which can be the foundations for the development and application of new methods, techniques and levers of the tax mechanism as well as the identification of possible reserves for optimization of the tax burden and the means of their implementation have been improved.The scientific and methodological approaches to assessing the effectiveness of the tax mechanism by the functional approach which allows to evaluate the efficiency of the tax mechanism as a whole and each of the sub-mechanisms by the degree of performance of functions as well as, in particular, allows to identify the cause and effect relationships between the tasks of the tax policy and the result of the action of the tax mechanism have been proposed. The results obtained can be the basis for the development of management actions to increase the effectiveness of the tax mechanism and reduce the negative impact of exogenous factors.The analysis of the effectiveness and efficiency of the tax mechanism functioning by functional and process approaches has proved that the tax mechanism does not fully fulfill the tasks set to stimulate production. The tax potential of a number of taxes has not been fully realized. The existence of a number of schemes within the framework of the legislation makes it possible to "aggressively minimize" the payment of taxes, which violates the balance of interests of taxpayers and the state.It has been proved that the tax mechanism must be modified. Systematization of modification directions of the tax mechanism has allowed to propose steps for the improvement of the taxation process of business entities. The main directions of tax mechanism modification have been grouped by blocks. The main purpose of modifying the tax mechanism through the development of its sub-mechanisms is to strengthen the effect of tax levers to develop social and economic processes or accelerate their development.A model of the tax mechanism has been elaborated as well as correlationregression analysis has been conducted to determine the factors that influence the effectiveness of the tax mechanism and its components. Quantitative characteristics of the functioning and development of the tax system through the action of the tax mechanism by extrapolation of development trends have been determined using dynamic models, the structure and parameters of which have been estimated according to previous observations.The scientific and methodological recommendations for the development of the tax mechanism which constitute a deliberate process of creating a theoretical project for the choice of tax methods, techniques, levers and their consistent combination on a legislative basis, to ensure the specified parameters that are determined by the tax policy and for further purposes have been substantiated.

Дисертація присвячена обґрунтуванню розвитку теоретичних засад та організаційно-методичних і практичних рекомендацій щодо облікової оцінки вартості активів в системі управління підприємством.Встановлено необхідність та важливість розмежування понять «активи», «ресурси», «майно». Конкретизовано класифікацію активів з урахуванням інформаційних потреб системи управління підприємством.Обґрунтовано критерії та процедуру визнання активів підприємства при відображенні господарських процесів. Запропоновано всі об'єкти обліку, які відображались у складі активів, але втратили їх ознаки, відносити до групи «об'єкти, вилучені з активів» до прийняття рішень про подальший спосіб отримання економічних вигод від їх використання.Розроблено пропозиції щодо удосконалення П(С)БО 9 «Запаси». Уточнено вплив методів оцінки вибуття запасів на показники балансу та фінансовий результат залежно від періоду їх обороту. Запропоновано організаційні заходи щодо удосконалення процесу розробки облікової політики підприємства в частині оцінки вартості активів. Удосконалено систему бухгалтерських записів на рахунках для відображення наявності та руху необоротних активів та груп вибуття, утримуваних для продажу.^UThe thesis substantiates theoretical basis as well as organizational, methodological and practical recommendations on the accounting estimate of assets in the enterprise management system, aimed at improving the effectiveness of management decisions.The scientific approaches are summarized, the controversial nature of the “assets” concept is specified, and their classification is made more exact taking into account the information needs of the enterprise management system. The need and importance of differentiating between the “assets”, “resources”, and “property” concepts were adjusted. It was also determined that the accounting system only generates the asset information in the financial statements.Criteria and procedure for recognition of the enterprise assets while reflecting business processes are proved. A cyclic algorithm of the process is proposed, which takes into account all stages, from receipt to disposal.It is determined that the resources flowing to the enterprise are transformed into assets via the set of management system decisions on the way of their further use in economic activity. Therefore, to ensure the validity of accounting information about the asset value, it is proposed to include a management system in the process of selecting methods of accounting estimate of their value, taking into account the phase in the enterprise development. It is found that the accounting estimate of assets relies on the accountant's professional judgment, which is formed influenced by the requirements and principles, in particular, reliability, consistency and continuity.It is suggested that all accounting entities that were included in the assets but have lost their features should be assigned to the "items removed from assets" group before deciding on how to further profit from their use.It is found that developing approaches to the asset valuation is inherent part of national characteristics, history, values and society development. As to the international and national accounting standards convergence in Ukraine, the need to form a common legislative area for accounting estimate of assets is proved. For that to happen, it is proposed to eliminate the tax legislation influence on the classification attributes of fixed assets, their revaluation and the procedure for accrual of depreciation.It is suggested that the non-current assets that are subject to revaluation should be grouped according to their susceptibility to fair value changes to ensure the effective process organization.Based on the analysis of the enterprise asset structures and taking into account their division into large, medium, small and micro ones, the need for a unified approach to defining the financial reporting is determined. Small and micro enterprises are offered to rely on fair value while determining the value of the residual stock products and work in progress at the balance sheet date.A proposal to improve the current national accounting standard 9 "Inventories" has been drafted, which provides for the possibility of using fair value except for the least of the two estimates: initial or net realizable value. The dependence of quality of the financial position indicators and the fairness of determining the financial result on the asset valuation reliability is established. The influence of the methods for estimating the inventories disposal on the balance sheet indicators and the financial result depending on their turnover period is specified.A method for establishing interaction between accounting and management systems in making decisions on approaches to accounting estimate of assets is developed. Organizational measures are proposed to improve the process of developing enterprises' accounting policies. The necessity of making alterations to the Methodological Recommendations related to the Accounting Policy of an Enterprise is proved. The Recommendations envisage that the accounting policy is an element not only of the accounting organization system but also of the enterprise management system.When reviewing the main provisions of the Accounting Policy Order, it is proposed to use an algorithm for choosing the best methods of accounting estimate of assets based on asset valuation techniques complying with national standards that take into account the stage in the enterprise development, namely, creation, development, maturity, decline, reorganization, and liquidation.A logical relationship is developed between the synthetic accounting and the financial situation reporting when generating information about non-current assets and disposal groups held for sale. The bookkeeping system for accounts has been improved to reflect the availability and flow of non-current assets and disposal groups held for sale. It is proposed to amend the Instruction on the application of the Chart of Accounts for the Accounting of Assets, Capital, Liabilities and Business Transactions of Enterprises and Organizations.

У дисертації розкрито теоретичні, методичні та практичні засади аналітичного забезпечення управління платоспроможністю, а також сформульовано висновки та рекомендації, спрямовані на застосування методики в діяльності підприємств у сучасних умовах.Проаналізовано етимологічне значення, наукові підходи до розуміння сутності таких понять, як «платоспроможність», «банкрутство», «криза», «дефолт», визначено їх співвідношення та взаємозв'язок. Сформульовано аргументи на більш широке застосування поняття платоспроможності як здатності суб'єкта господарювання своєчасно і в повному обсязі розрахуватися за своїми поточними борговими зобов'язаннями за рахунок наявних ресурсів із збереженням безперебійного здійснення основних процесів функціонування підприємства і підвищення ефективності діяльності, що дозволило систематизувати взаємозв'язки між категоріями платоспроможності, неплатоспроможності та банкрутства.Запропоновано розширити класифікацію факторів платоспроможності підприємства залежно від наслідків прояву та взаємообумовленості, що дозволить у подальшому моделювати процес забезпечення управління платоспроможністю, здійснювати комплексний пошук резервів з метою її збереження або підвищення.Проаналізовано існуючі методики оцінювання платоспроможності. Визначено їх переваги та недоліки і обмеженості у використанні. З'ясовано, що серед розглянутих методів та методик оцінки платоспроможності найбільш привабливо виглядає інтегральна оцінка. Запропоновано використання інтегральної оцінки, основою якої є об'єднання різних показників, що описують явище, в одне інтегральне значення показника, що в свою чергу дасть змогу поєднати в одному значенні показника багато різних за сутністю, одиницями виміру, вагомістю та іншими характеристиками чинників.Проаналізовано причини низького рівня платоспроможності підприємств України. Виявлено, що негативним чинником стало суттєве перевищення темпів зростання поточної кредиторської заборгованості над темпами зростанням оборотних активів. Проведено порівняльний аналіз основних показників формування ресурсів підприємств України і Одеської області.Досліджено динаміку коефіцієнтів платоспроможності підприємств Одеської області. Здійснено побудову трендових моделей, на основі яких виявлено тенденції розвитку коефіцієнтів загальної платоспроможності підприємств і зроблено їх прогнозування. Проаналізовано переваги та недоліки іноземних західних моделей банкрутства, країн СНД та національні моделі банкрутства. Визначено якості моделей банкрутства на основі проведеної експертної оцінки. Здійснено індивідуальні опитування 17 експертів з використанням методу Дельфі, доведено високий ступінь узгодженості в оцінках експертів щодо значущості досліджуваних ознак за допомогою коефіцієнта конкордації Кендала. Визначено, що аналіз ризику банкрутства підприємства доцільно здійснювати шляхом об'єднання формалізованих та неформалізованих методів, що дає можливість з більшою ймовірністю оцінити рівень платоспроможності підприємства, спираючись на кількісні та якісні характеристики.Обґрунтовано необхідність використання економіко-математичних методів для отримання більш глибоких і повноцінних знань про механізм досліджуваних явищ. Доведено, що послідовне використання канонічного і регресійно-кореляційного аналізу суттєво розширює і поглиблює аналіз.Встановлено за допомогою канонічного аналізу зв'язок між результативними показниками платоспроможності і рентабельності та факторними показниками, що характеризують виробничо-фінансовий процес. Досліджено основні фактори, які чинять найбільший вплив не лише на рівень платоспроможності, але й на ефективність діяльності досліджуваних підприємств у сучасних умовах їх господарювання.Обґрунтовано за допомогою регресійно-кореляційного аналізу чітку економічну інтерпретацію параметрів моделей, що відображають вплив системи факторів фінансово-виробничої діяльності та ділової активності на формування показників платоспроможності і рентабельності діяльності підприємств, доведено практичну значущість побудованих моделей для визначення прогнозів.Обґрунтовано практичне значення результатів проведеного канонічного аналізу для малих підприємств, які можуть використовувати побудовані моделі у своїй діяльності з метою підвищення платоспроможності та прийняття ефективних управлінських рішень.Доведено, що одним із важливих методів оцінювання платоспроможності є скорингові моделі, які дозволяють комплексно оцінити платоспроможність підприємства за допомогою певного інтегрального індикатора.Удосконалено методику побудови скорингової моделі. Запропоновано використання скорингової моделі з метою чіткого віднесення підприємства до певної групи за допомогою одного інтегрального значення показника. Доведено, що методика стане суттєвою допомогою у виборі стратегії управління платоспроможністю підприємства.^UThe theoretical, methodical and practical principles of analytical support of solvency management are revealed in the dissertation, as well as conclusions and recommendations aimed at applying the methodology to the activity of enterprises in modern conditions are formulated.Etymological meaning, scientific approaches to understanding the essence of such concepts as "solvency", "bankruptcy", "crisis", "default" are analyzed, their relationships and interrelation are determined. Arguments for broader application of the concept of solvency as the ability of an entity to timely and fully pay for its current debt at the expense of available resources, while maintaining the smooth implementation of the basic processes of enterprise functioning and improving the efficiency of activities, which allowed to systematize the corelation between the categories of solvency, insolvency and bankruptcy are given and proved.It is proposed to expand the classification of solvency factors of an enterprise depending on the consequences of manifestation and interdependence, which will allow to model the process of ensuring solvency management further on, to carry out a comprehensive search of reserves in order to maintain or enhance it.Existing methods of solvency estimation are analyzed. Their advantages and disadvantages and limitations in use are identified. The formalized and non-formalized analytical methods for assessing the solvency of the enterprise are systematized. It is proved that among the indicators appearing in the author's and state methods of solvency assessment there are no ones that reflect the results of its production activity. It has been found out that the integrated evaluation is the most attractive among the considered methods and methods of solvency assessment. The reasons for the low level of solvency of Ukrainian enterprises are analyzed. It was revealed that the current accounts payable growth rate exceeded the current assets growth rate as a negative factor. The Odessa region enterprises were grouped according to the level of solvency, which made it possible to identify their weaknesses and strengths of activity. It is established that the negative factors that influence the reduction of the solvency level are the lack of equity, dependence on borrowed capital, shortage of own working capital, low levels of financial risk, the possibility of forming current assets at the expense of equity.The advantages and disadvantages of foreign western bankruptcy models, CIS countries and national bankruptcy models are analyzed. The quality of bankruptcy models has been determined on the basis of the expert evaluation. It has been found that the model should have such qualities as simplicity of calculations, low time costs, high accuracy (according to preliminary studies), versatility of application, ability to take into account the peculiarities of the industry, importance of coefficients included into the model, availability of sources of information, clear interpretation of the model , the optimal number of ratios, the likelihood of determining the risk zone in which the enterprise is located, the ability to predict.Individual surveys of 17 experts were performed using the Delphi method, and a high degree of consistency in the experts' assessments of the significance of the studied traits with the Kendall coefficient of concordance was proved.It has been determined that the bankruptcy risk analysis of an enterprise is advisable to be carried out by combining formalized and unformalized methods, which make it more likely to estimate the level of solvency of the enterprise based on quantitative and qualitative characteristics.The necessity of using economic and mathematical methods to obtain deeper and more complete knowledge about the mechanism of the phenomena under study is substantiated. It is proved that the consistent use of canonical and regression-correlation analysis significantly broadens and deepens the analysis.The practical significance of the results of the canonical analysis for small businesses that can use in their activities the models built to increase solvency and make effective management decisions is substantiated.It is proved, that one of the important methods of estimation of solvency is scoring models, which allow complex estimation of solvency of an enterprise with the help of a certain integral indicator.We also improved the methodology for building a scoring model, which, unlike others, first, involves the allocation of four areas of solvency risk, which correlates with risk theory and allows to take into account their impact on the activities of enterprises, secondly, for indicators that do not have regulatory values, assumes an assessment based on positive or negative changes in dynamics.It is suggested to use a scoring model in order to clearly assign an enterprise to a particulargroup with one integral value of the indicator.

Дисертацію присвячено розгляду теоретико-методичних та практичних аспектів підвищення ділової активності підприємств на основі її внутрішніх факторів. Достовірна оцінка ділової активності та напрями її підвищення є визначальними проблемами вітчизняних підприємств та одними із стратегічних цілей їх діяльності, оскільки дозволяє визначити потенціал росту та шляхи досягнення лідерства на ринку. Відсутність єдиного розуміння щодо визначення сутності поняття «ділова активність», неузгодженість підходів відносно ступеня впливу того чи іншого фактору на ділову активність підприємства, неоднозначність поглядів щодо її оцінки обумовили вибір теми дисертаційної роботи та її актуальність. Основні положення та результати дослідження, які характеризують наукову новизну та особистий внесок автора, полягають у наступному: 1) удосконалено визначення сутності «ділова активність», ієрархію поняття «ділова активність підприємства» як латентної ознаки, методичний підхід до оцінювання ділової активності підприємств, а також її важливіших складових; 2) набуло подальшого розвитку систематизація факторів, що впливають на ділову активність, поділ ділової активності на виробничу, фінансову, інноваційно-інвестиційну та маркетингову складову, модель оцінювання ділової активності підприємств, обґрунтування напрямів її підвищення. Серед отриманих у досліджені результатів практичне значення мають метод оцінювання ділової активності підприємств та її складових на основі сполучення кластерного та дискримінантного аналізу та розроблені рекомендації щодо покращення зазначених складових для підприємств-аутсайдерів.^UThe thesis is devoted to the review of theoretical, methodical and practical aspects of business activity evaluation based on its internal factors. Authentic business activity evaluation and ways of its increase are the main problems of domestic enterprises and ones of the strategic goals of their activity, since it allows determining the potential growth and ways for achieving leadership in the market. The lack of a common understanding regarding the definition of the "business activity" concept essence, the approaches inconsistency regarding the degree of one or another factor influence on the business activity, the views ambiguity regarding its evaluation determined the topic of the dissertation and its relevance. The main provisions and results of the research, which characterize the scientific novelty and the author personal contribution, are: 1) The definition of “business activity” essence, the hierarchy of the concept "business activity of the enterprise" as a latent sign, methodical approach to the business activity and its important components evaluation are improved; 2) The factors systematization that influence on the business activity level, business activity division in the production, financial, investment and innovative, marketing components, the model of business activity evaluation, its increase directions reasoning got further development. The method of business activity and its components evaluation based on a combination of cluster and discriminatory analysis, and recommendations for these components improvement are practical among the results obtained in the research.

Дисертація присвячена науковому обґрунтуванню теоретичних, методичних та організаційних положень оперативного контролю в системі управління промисловим підприємством. Охарактеризовано оперативний контроль як елемент системи внутрішнього контролю. Конкретизовано сутність поняття «оперативний контроль». Запропоновано класифікацію передумов розвитку системи оперативного контролю. Визначено елементи системи оперативного контролю, запропоновано етапи його проведення. Удосконалено методику здійснення оперативного контролю у розрізі основних господарських процесів промислового підприємства. Розроблено регламентне забезпечення організації оперативного контролю на промисловому підприємстві, алгоритм одержання інформації з різних ділянок технологічного процесу, технологічні карти процесу проведення оперативного контролю на промисловому підприємстві. Визначено ризики в системі оперативного контролю та розроблено методичне забезпечення процесу їх оцінювання. Запропоновано систему внутрішньої оперативної звітності для вдосконалення інформаційного забезпечення прийняття управлінських рішень.^UThe thesis provides a scientific basis for theoretical, methodological and organizational provisions of operational control in the industrial enterprise management system. Operative function is determined to be the core function of the internal control, since it correlates to other functions and provides for their execution. With that in mind, operational control is defined as an important element of the internal control system. Its essence, role and significance are determined. The classification of prerequisites for the development of the operational control system is offered. The use of a systematic approach to the development of operational control of an industrial enterprise allowed substantiating its interdependent constituents. The operational control system elements, namely, entity, object, control process and communication block, are characterized. The levels of operational control entities that are in line with the hierarchy of internal control entities are emphasized based on their involvement in the operational control process. The operational control objects are specified, taking into account the management system needs, and their classification is also clarified. The need to explore the operational control system objects in the context of economic processes is substantiated.The stages of operational control are proposed, each of which is performed by a specific group of operational control entities taking appropriate control measures. The use of a risk-oriented approach is essential during operational control. The structure of the internal control department at an industrial enterprise is suggested. It is justified that it should include the entity aimed at operational control; besides, forming operational control centers in each subdivision is substantiated, whichshould receive all information about the units' activities, as well as process, archive, and store it for further use. The scheme for functioning of the operational control center is proposed.Procedural support for the operational control organization is developed. The methodology for operational control by developing the algorithm for implementing operational control of deviations within acceptable limits is improved. A methodological approach to the information flow creation in the industrial enterprise subdivisions is proposed for operational control. It is substantiated that major priorities should be related to the latest information technologies in those economic processes that implement the procedures for preparing and making operative decisions by the enterprise management. An algorithm for obtaining information from different parts of the technological process is developed, which is a cyclic process of data receipt. Technological charts of operational control at an industrial enterprise are developed, which display all stages of operational control and indicate key tasks and performers. These charts can become the basis for modeling business processes using modern BPM and ERP systems. The criteria for the operational control effectiveness are formulated, which became the basis for developing approaches to the evaluation of the operational controller activity. It is suggested to use the appropriate test to assess the controller activity according to specific parameters. The operational control system risks affecting the efficiency of economic processes are emphasized. Criteria for their assessment are given and a risk assessment matrix is developed. A methodological support for the operational control risk assessment has been developed. It is referred to a risk assessment chart of late operational reporting and a draft working paper of the operational controller on risk assessment, which reflects the risk assessment during operational control for basic business processes at an industrial enterprise. Internal operational reporting has been developed and systematized based on economic processes. It is recommended to use data on the proposed operational reporting when preparing a management report. This ensures the financial report completeness for better understanding by users and their effective managementdecisions.

У дисертації представлено вирішення важливого науково-практичного завдання – обґрунтування теоретико-методичних засад та розробка практичних рекомендацій з використання маркетингу банківських інновацій для забезпечення діяльності й розвитку банків в умовах фінансової нестабільності. У дослідженні доведено, що поява нового напряму (складової) банківського маркетингу, а саме – маркетингу інновацій – обумовлена об'єктивними, незалежними від маркетингової діяльності банків чинниками: глобальними умовами розвитку конкуренції під впливом цифрової трансформації на ринках банківських продуктів, зміною ролі банків на фінансовому ринку, дезінтермедіацією тощо. У дисертації запропоновано визначення поняття «маркетинг банківських інновацій».Визначено й зворотній вплив стану банківської системи на рівень запровадження банківських інноваці. У дисертації здійснено концептуалізацію науково-методичних підходів до формування стратегії маркетингу інновацій банків. На цій основі запропоновано авторське визначення концепції маркетингу інновацій. За результатами оцінювання розвитку та впровадження банківських інновацій на вітчизняному ринку визначені етапи розвитку банківських інновацій в Україні. У дослідженні удосконалені методичні підходи до оцінки комплексу маркетингу банківських інновацій в України. Зокрема обґрунтовано показники для аналізу продуктової, збутової, цінової політик та політики просування, у тому числі за інноваційною складовою; проведено їхнє кількісне вимірювання; розроблено інтегральний показник та визначено вплив на рівень банківської рентабельності і ринкової частки. Авторським внеском стало включення до оцінки складових комплексу маркетингу інноваційної складової та визначення їхнього впливу на показники ринкової частки та прибутковості банків. Використання розроблених методичних підходів дає змогу визначати ключові складові комплексу маркетингу банківських інновацій, які чинять позитивний вплив на частку банку в ринковому прибутку. На основі проведеного емпіричного дослідження надані власні оцінки впливу маркетингу банківських інновацій на фінансову стабільність банків України. У дослідженні вдосконалено інструментарій оцінки впливу маркетингу банківських інновацій на фінансову стабільність банків: обґрунтовано розрахунок індикатору фінансової стабільності та побудовано регресійні моделі для оцінки впливу складових комплексу маркетингу (у т.ч. інноваційних) на фінансову стабільність банків. Для оцінки фінансової стабільності використано показник адекватності регулятивного капіталу та розроблено узагальнюючий індикатор фінансової стабільності банків. Узагальнюючий індикатор побудовано з урахуванням наступних складових: достатність власного капіталу, якість активів, дохідність, ліквідність та чутливість до ринкового ризику. Встановлено, що активність запровадження банками складових комплексу банківських інновацій не чинить статистично значущого впливу на фінансову стабільність банків, проте окремі складові комплексу банківських інновацій чинять незначний негативний вплив на показники достатності власного капіталу банків. Результати реалізації запропонованого інструментарію оцінки впливу маркетингу банківських інновацій на фінансову стабільність банків можуть бути використані при раціоналізації регуляторних вимог та при розробці стратегії маркетингу банківських інновацій. Доведено, що наявність незначного негативного впливу активності запровадження банками складових комплексу банківських інновацій на показники достатності власного капіталу не повинно стати причиною обмеження інноваційної діяльності банків; водночас обмежувати цей потенційний негативний вплив необхідно шляхом раціонального використання відповідних регуляторних вимог, які б спрямували банківську конкуренцію не в область якості активів й кредитних стандартів, а натомість у сферу якості обслуговування. У дисертації удосконалено методологічні засади розробки стратегії маркетингу банківських інновацій. Визначено зміст та типологію стратегій маркетингу банківських інновацій. Встановлено, що успішна реалізація стратегії потребує ідентифікації та оцінки ризиків маркетингу банківських інновацій. Встановлено, що впровадження в банках запропонованих підходів сприятиме формуванню системи ідентифікації та оцінки ризиків, а також прийняттю відповідних заходів щодо мінімізації негативних наслідків ризиків маркетингу банківських інновацій. Ефективне використання стратегії маркетингу банківських інновацій потребує розвитку комплексного науково-методичного підходу щодо обґрунтування інструментарію її реалізації. На цій основі в роботі систематизовано інструменти реалізації стратегії маркетингу банківських інновацій за складовими маркетингового комплексу «4-Р». Доведено, що використання розроблених підходів сприятиме фінансовій стабільності банку на засадах раціонального використання інструментарію реалізації стратегій маркетингу банківських інновацій.^UThe dissertation provides the solution of the important scientific and practical task – substantiation of theoretical and methodological principles and development of practical recommendations on the use of marketing of bank innovations to ensure the activities and development of banks in conditions of financial instability. It has been proved in the study that the necessity of a new direction (component) of banking marketing – innovation marketing – is determined by the objective reasons, which are independent of bank marketing activity. They are global conditions of competition development under the influence of digital transformation in banking market, changing of the bank role in financial market, disintermediation, etc.The dissertation proposes the definition of “marketing of bank innovations”.In the dissertation the conceptualization of scientific and methodical approaches to formation of strategy of marketing of innovations in banks is carried out. On this basis, the author's definition of the innovation marketing concept is proposed.According to the results of the assessment of the development and implementation of bank innovations in the domestic market, the stages of development of banking innovations in Ukraine are determined.The research improves the methodological approaches to the assessment of the marketing mix of bank innovations in Ukraine. In particular, the indicators for the analysis of product, place, pricing and promotion policies, including the innovation component, are substantiated. The quantitative measurement of the policies assessment is carried out. An integrated indicator has been developed and the impact on the level of bank profitability and market share has been determined. The author's contribution was the inclusion in the assessment of the marketing mix components of the innovative component and determining their impact on market share and profitability of banks. The usage of the developed of methodological approaches allows to identify the key components of the marketing mix of bank innovations that have a positive impact on the bank's share in the market profit of the banking industry.On the basis of the conducted empirical research own estimations of influence of marketing of bank innovations on financial stability of Ukrainian banks are given. The study improves the tools for assessing the impact of marketing of bank innovations on the financial stability of banks: the calculation of the financial stability indicator is substantiated and regression models are built to assess the impact of marketing components (including innovation) on financial stability of banks. To assess financial stability, the regulatory capital adequacy ratio was used and a integral indicator of financial stability of banks was developed. The integral indicator is based on the following components: capital adequacy, asset quality, earnings, liquidity and market risk sensitivity. It is established that the activity of implementation by banks of components of the bank innovation complex does not have a statistically significant impact on the financial stability of banks, but some components of the banking innovation complex have a slight negative impact on banks' capital adequacy ratios. The results of the implementation of the tools proposed for assessing the impact of marketing of bank innovations on the financial stability of banks can be used in improving regulatory requirements and in developing a marketing strategy for banking innovations. It is proved that the presence of insignificant negative impact of the activity of introduction by banks of the components of the complex of bank innovations on the indicators of capital adequacy should not be a reason to limit the innovative activity of banks; at the same time, it is necessary to limit this potential negative impact by rational use of appropriate regulatory requirements that would direct banking competition not in the area of asset quality and credit standards, but instead in the area of service quality. Effective usage of marketing strategy of bank innovations requires the development of a comprehensive scientific and methodological approach to justify the toolkit for its implementation. On this basis, the toolkit for implementing the marketing strategy of bank innovations on the marketing mix components has been systematized in the thesis. It is proved that the use of the developed approaches will contribute to the financial stability of the bank on the basis of rational use of toolkit for the implementation of marketing strategies for bank innovations.

Дисертація присвячена розробці теоретичних і методичних засад, практичних рекомендацій щодо управління репутаційним ризиком банку в умовах цифровізації та економічної циклічності. Досліджено еволюцію наукових підходів до визначення поняття «репутаційний ризик» банку, запропоновано авторське трактування; розроблено науково-методичний підхід до побудови інтегрального показника рівня репутаційного ризику банку. Обґрунтовано методологічні основи формування інтегрованої системи управління репутаційним ризиком банку. Визначено сутність онлайн-репутації банку. Запропоновано теоретичне обґрунтування сутності репутаційного аудиту в банку; доведено необхідність його проведення за окремими етапами.Обґрунтовано послідовність здійснення стрес-тестування репутаційного ризику на засадах розробленого інтегрального показника та класифікації інструментарію стрес-тестування, що сприятиме упорядкуванню та підвищенню результативності процедури проведення стрес-тестування; запропоновано наукові підходи щодо стандартизації методів управління на основі виокремлення рівнів зрілості процесів управління репутаційним ризиком банків.^UThe thesis investigates the evolution of views on the definition of the concept of the bank reputational risk. The author's understanding of the concepts of “reputational risk of the bank”, “reputational risk management”, “reputation audit of the bank”, “online reputation” is disclosed. Using these concepts will further develop the theoretical foundations of managing banks' reputation risk, taking into account the impact of external and internal factors on the financial market.The methodological basis of formation of bank's integrated reputation risk management system has been proposed. They are the purpose, tasks, functions, principles of the organization, the subsystems. The use of the proposed system will contribute to deepen methodological approaches to determining the relationship and interaction between the main components of the system of reputation risk management and will achieve the goals of strategic development of banks in the financial market. The theoretical substantiation of the essence of the reputation audit in the bank has been offered. The necessity of carrying out the reputation audit in the bank on separate stages was proved. It has been identified, that reputation audit implementation in banks will help to shape recommendations on establishing communication system in the bank, organizing information policy and efficiency of external and internal interaction of the bank with different audiences.The scientific and methodological approach to the construction of an integral indicator of the bank's reputation risk level and the substantiation of its components with consideration of the impact of digital information technologies have been developed. In contrast of existing approaches, the online reputation index is used to determine the integral reputational risk, which helps to improve the quality of the analysis and promptly take the necessary steps by the bank to maintain or enhance its business reputation. To achieve the tasks of the integrated management system based on an integral indicator of the diagnosis of the reputational risks of the bank, forecasting changes in business activity of a group of banks during 2019-2021 has been done. It is substantiated that the use of proposed methodological approaches by banks to predict reputational changes in the financial market will contribute to the following: firstly, optimizing the choice of the direction of increasing the bank's business reputation; secondly, the timely response of banks to possible changes in their reputational risk level.In the dissertation the scientific and methodological approaches to the development of an algorithm for building a system of effective management of the reputational risk of the bank are formed. These approaches facilitate comprehensive risk assessment, the formation of quality control and monitoring methods for timely response to changing factors of the external and internal environment of the bank to make strategic management decisions concerning maintaining its competitiveness in the financial market.Sequence of reputational risk stress testing based on the developed integral indicator and classification of stress testing tools is substantiated, which will facilitate streamlining and improving the efficiency of the stress testing procedure; as well as forming practical recommendations on stress testing of banks' reputational risk in Ukrainian banks.Scientific and methodological recommendations for the formation of the Bank's standard for improving the reputation of the bank's reputation risk management has been developed. It is proposed to determine six levels of maturity of the risk management process (zero, initial, repetitive, sustainable development, managed, optimized), for each of which guidance on management, evaluation and control methods are provided.

Дослідження присвячено вирішенню важливої наукової проблеми – формуванню системи управління адаптацією підприємства до змін. Досліджено та систематизовано теоретичні підходи до класифікації змін у діяльності підприємств, теоретичне обґрунтування розвитку підходів до управління підприємствами, диференціація та визначення понять адаптації діяльності підприємств до змін і системи управління адаптацією підприємства до змін. Розроблено теоретико-методологічний підхід до формування системи управління адаптацією підприємств до змін. Запропоновано концепцію моделі та інструментальної бази системи управління адаптацією підприємства до змін. Сформовано теоретико-методологічний підхід до створення комплексної системи оцінювання передумов формування системи управління адаптацією підприємства до змін. Простежено загальноекономічні тенденції розвитку економіки України, досліджено та систематизовано специфічні особливості функціонування, взаємозв'язки між підприємствами агропромислової сфери, тенденції впливу чинників. Апробовано методологічний підхід і практичний інструментарій формування системи управління адаптацією до змін сучасних агропромислових підприємств.^UThe dissertation is devoted to solving an important scientific problem –– formation of the management system of adaptation of the enterprise to changes. Theoretical approaches to the classification of changes in the activities of enterprises are studied and systematized, which allowed to highlight the necessity to take into account the foreseeable and unpredictable possibilities of changes in the enterprise, focusing on external and internal factors of the enterprise environment, under which influence changes occur. The definitions of the concept of "adaptation of enterprises" and "management system of adaptation of the enterprise to changes" are offered. A theoretical and methodological approach to the formation of a management system for adaptation of enterprises to change, based on the formation and implementation of basic elements and components of the four main components (organizational, economic, legal, technological and social) using methods and techniques of a mixed approach (of management, functional and process). The concept of the tool base of modeling of the management system of adaptation of the enterprise to changes which has a number of advantages at practical use by the enterprises is offered: it is based on the vision, mission and the basic tasks of development that formed by the enterprise; takes into account the factors of cyclicality, which are a reflection of existing trends in the economy of the world and the country and directly affect the development of the enterprise; provides opportunities to conduct a comprehensive assessment of the external and internal environment of the enterprise, to calculate and predict the psychological and qualification level of staff and the level of perception of changes by these staff; relies on the theoretical foundations of the process approach in the development of management mechanisms for individual components based on business process management; is developed according to the main functions of management, which provides opportunities to take into account the sequence of management of enterprises on the main components of the management system of adaptation of enterprises to change; takes into account the necessity of systematization and management of supporting processes: infrastructure and information; be sure to take into account the need for feedback, adjustment of the developed measures of the management system for adaptation to changes as a result of monitoring and control over the consequences of its implementation. The tool is based on the model of enterprise adaptation of change of a management system is developed, that is based on the choice of variants on the main four components of the enterprise adaptation management mechanism, taking into account the results of evaluation of the integrated indicator of enterprise change adaptation system. The author's vision of templates of choice of methodological approaches to formation of management systems of adaptation to changes of the enterprise taking into account a cyclic condition of economy and the analysis of external, internal environment and level of an estimation of perception by personnel of changes is developed. The theoretical and methodological approach for creating a comprehensive system for assessing the prerequisites for forming a management system for adaptation to change, which takes into account the impact of external and internal factors of the enterprise, the level of staff perception of change for each component of the management system. The general economic tendencies of development of economy of Ukraine are used with mathematical tools that gave the chance to predict directions of influence development of cyclic factors on preconditions of formation of management system of adaptation of the enterprises to changes. The specific features of functioning and interrelations between agro-industrial enterprises are investigated and systematized, which allowed to allocate theoretical bases of functioning of agro-industrial enterprises, legislative restrictions and prospects of development of interrelations taking into account tendencies to diversification of activity in agro-industrial sphere in Ukraine. The tendencies of influence of factors on the functioning of agro-industrial enterprises are systematized due to integrated assessment of preconditions of formation of management system of adaptation of enterprise to changes taking into account influence of factors. Organizational and applied models and schemes are developed and tested in practice for forming a management system for adaptation of agro-industrial enterprises to change, taking into account the specifics of the enterprise in this area, provide enterprises with flexibility to respond changes in the environment by choosing the most appropriate approaches. The methodological approach and practical tools of the formation of a management system for adaptation to change in modern agro-industrial enterprises is tested.

Дисертація присвячена дослідженню державного боргу як об'єктивно необхідного елемента системи розширеного відтворення суспільного капіталу в умовах технічного прогресу, за допомогою якого здійснюється перерозподіл та створення додаткового попиту для реалізації відносно надлишкового товарного капіталу.Досліджено зв'язок державного боргу з сучасними грошима та механізмом їх емісії.Визначено, що державний борг переносить суперечність відтворення суспільного капіталу на рівень державних фінансів, виступаючи вже як суперечність між обмеженістю доходів держави і зростаючими потребами в здійсненні державою соціально-економічних функцій. Наведено аргументи, що зростання державного боргу має об'єктивний характер та призводить до порушення принципів кредиту. Показано, що особливою рисою українського державного боргу є висока вартість обслуговування при порівняно невисокому показнику відношення обсягу державного боргу до ВВП. Сформульовано пропозиції щодо зниження боргового навантаження держави.^UThe dissertation is devoted to the study of public debt as an objectively necessary element of the system of expanded reproduction of social capital under the technical progress, as an instrument of redistribution and creation of additional demand for the excess commodity capital. To detect the disparity between the volume and structure of society's production and the volume and structure of society's income, it is important to divide capital into fixed and circulating capital. The assumption that the part of capital transits its value to the product which it helps to produce in 2 or more years (which is fair for fixed capital) creates the methodological prerequisites for the study of debt relations in the system of proportions of social capital reproduction. On the one hand, the existence of a debt, on the other hand, the existence of savings are necessary due to the specifics of the reproduction of fixed capital. If there are not enough incomes in the system of proportions of social capital reproduction for the purchase of aggregate commodity capital, they can be created only through redistribution, which in a stateless economy can only be debt. In an economy with a state that performs socio-economic functions, the mechanism of redistribution takes the form of public expenditures, which are financed by taxes and public debt. The inclusion of the public expenditure as a factor of aggregate demand in the study of social production proposed by J. M. Keynes allowed us to transit research to a higher level of ascent from the abstract to the concrete and created the preconditions for the study of public debt as a tool to influence the proportions of social capital reproduction. Public debt acts as a form of export of capital beyond the existing demand volume and structure, as the creation of additional demand and additional opportunities for capital accumulation.The study of the reproduction of social capital has allowed us to detect the necessity for credit relations between the subjects of the reproduction system, which is associated with both the specifics of the fixed capital reproduction and economic inequality, that complicates the realization of social commodity capital.It is determined that public debt and household debt allow increasing the marginal propensity to consume and the investment multiplier. At the same time, the redistribution, which is carried out through debt, is carried out on the principles of payment, term, and repayment. Thus, this redistribution is not a real solution to the contradictions of the social capital reproduction, but only a change of its form.The connection between public debt and modern money and the mechanism of its creation is elaborated. The scientific idea of modern money is improved, which allows us to interpret modern money as a commodity that has universal use-value, which differs from commodities that have particular use-value in the specifics of its production and circulation.The understanding of credit money as a transitional form in the evolution of money form is substantiated. Credit money is genetically related to the process of changing the dominant form of money, the new form of money first emerges as credit money and in the process of evolution replaces the previous form of money. At the same time, existing scientific approaches consider credit money as an essential characteristic of modern money. This is one of the reasons for the existence of a modern mechanism for creating money as debt obligations and the growth of public debt, which is not necessary. The introduction of a non-credit mechanism for money creation is proposed.It is shown that inflation helps to reduce the public debt burden. It is argued that the growth of public debt leads to the violation of the credit principles. On the basis of empirical data and theoretical conclusions, it is argued that public debt is not necessarily a "burden for future generations", because the growth of public debt does not necessarily entail an increase in the tax burden. It is determined that the particularity of Ukrainian public debt is high service costs with a relatively low public debt to GDP ratio. It is shown that the extremely high interest rates may be at least partially explained by ineffective public debt management. It is necessary to prohibit acquiring of income from Ukrainian government bonds by any persons authorized to perform state functions that can influence the monetary and fiscal policy, as well as their family members. To reduce the yield on government domestic bonds, it is proposed to increase the demand for them through the introduction of wide and easy access to the purchase of government bonds by the population through bank branches and mobile banking.