Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку. – 2014. – №797
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Вісник Національного університету "Львівська політехніка"
У Віснику “Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку” подано статті, які є результатами наукових досліджень працівників, докторантів та аспірантів Національного університету “Львівська політехніка”, інших українських та зарубіжних науково-навчальних та виробничо-господарських організацій, які відображають проблеми та перспективні напрями розвитку менеджменту, підприємництва, інвестиційної та інноваційної діяльності, особливості управління національним господарством, механізми підвищення ефективності управління науково-освітянською діяльністю тощо. Публікації будуть цікавими та корисними для працівників підприємств, банків, інвестиційних та інноваційних структур, органів державного управління, викладачів вищих навчальних закладів та інших науково-навчальних установ, науковців, аспірантів та студентів економічних спеціальностей.
Вісник Національного університету "Львівська політехніка" / Міністерство освіти і науки України, Національний університет "Львівська політехніка ; відповідальний редактор О. Є. Кузьмін. – Львів : Видавництво Львівської політехніки, 2014. – № 797 : Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку. – 479 с. : іл. – Бібліографія в кінці розділів.
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Item Розвиток інструментів управління персоналом в кадровій політиці підприємств(Видавництво Львівської політехніки, 2014) Бала, О. І.; Тарнавський, М. І.; Бала, Р. Д.Проаналізовано чинники розвитку інструментів управління розвитком працівників. Виокремлено п’ять груп чинників та наведено взаємозв’язок чинників та учасників процесу розвитку. В основу запропонованого групування покладено загальні чинники, якості користувача коучингу та чинники впливу коуча на процес коучингової взаємодії. The article under consideration is an attempt at analyzing the tools of workers’ development management. Five groups of factors have been distinguished and their connection with the participants of the development process have been provided. Within the suggested grouping we have applied general factors, couching participant qualities and the factors of couch’s influence on the couching interrelation process. Under the conditions of economic crisis results overcoming an enterprise staff development is one of the most essential issues which managers of each national enterprise face. The development of an enterprise is a multidimensional issue and is concerned with different directions of enterprise activity where the production, technological, organizational, managerial, personnel, economic, financial, and social ones are the most essential is the most essential. Taking into account the versatility of methods and tools of staff management in their activity the issue of priority tools of factors search arises, which will make up a basis for the mechanism of the most significant development tool choice. There is no doubt that the workers are the most important factor of enterprise development that is why the authorities are supposed to supply their constant development. Under modern conditions of arousing competitiveness, unstable outer environment the workers’ development supply is an essential condition for general enterprise development. Recently, mangers of national enterprises become more interested in the application of different foreign tools of personnel development potential. One of these tools is a couching which ensures a constant development of a potential. To efficiently apply this tool it is advisable to investigate main factors which ensure the efficiency of their application and research the essence of the notion of couching development at an enterprise. Couching efficiency depends on individual personal and professional features of the couching process participants. It is worth noting that couching efficiency depends on both: a couch who conducts it and the user of it. That is why the factors of enterprise couching development will be grouped into three groups: couch’s influence factors, couching user’s influence factors and general (common) ones. The very application of all the factors together allows the couch forming a worker’s behavior in a way to ensure maximum work productivity, the analysis of one’s work results and the elimination of drawbacks. The factors influence research allows a couching user finding out limiting factors of a self-development. The development of couching on an enterprise and the process of its management is concerned with the enterprise in general and each worker as well. The development of an enterprise is practically useless without personal staff development. The process of couching development in the system of management is realized during a certain function of management fulfillment – the management of couching development and general functions application. Thereby, defining couching as a tool of potential development we have found out that to efficiently fulfill this function we need to correctly apply the factors of its development. To achieve this we have made a structure of the factors according to certain criteria and found five groups of factors. Correctly applying these factors a couch may create good conditions of couching participants’ development potential. Apart from this, the structuring of factors will allow to find out the directions according to which we should evaluate couching efficiency.Item Внутрішній аудит витрат на інновації: організаційно-методичний підхід(Видавництво Львівської політехніки, 2014) Гик, В. В.З’ясовано значення та роль внутрішнього аудиту витрат на інновації як окремого виду супутніх аудиторських послуг. Розкрито організаційні аспекти внутрішнього аудиту витрат на інновації та наведено методичні підходи до використання аналітичних процедур. Запропоновано процес внутрішнього аудиту витрат на інновації розподілити на три етапи: початковий (планування аудиту витрат на інновації), етап дослідження (аналіз інформації, необхідної для оцінювання достовірності обліку витрат на інновації та його перевірка за суттю) та завершальний етап (написання аудиторського висновку). Встановлено, що при проведенні аудиту витрат на інновації важливого значення набуває проблема оцінювання їх економічної ефективності. The importance and role of internal audit of costs on innovations as a separate type of accompanying audit services has been clarified. Organizational aspects of internal audit of costs on innovations have been revealed, and methodical approach of using analytical procedure has been indicated. The process of dividing the internal audit of costs on innovations into three stages: initial (planning of audit of costs on innovations), investigation stage (analysis of information needed to evaluate credibility of costs on innovation accountability and its verification) and final stage (compilation of audit report) has been offered. It has been ascertained that the initial stage of the internal audit of costs on innovations should consist of four phases, mainly preliminary planning of audit of costs on innovations; risk evaluation; preparation and compilation of a general plan of audit of costs on innovations; preparation and compilation of audit program of costs on innovations. It also has been determined that a significant role in the conduction of audit of costs on innovations is played by the problem of calculating their economic effectiveness aimed at choosing and giving grounds to the most economically reasonable costs for enterprises, i. e. optimal variants for development.Item Особливості внутрішнього аудиту інвестиційних проектів(Видавництво Львівської політехніки, 2014) Петрик, О. А.; Шкіренко, В. В.Розкрито зміст існуючих процедур аудиту інвестиційних проектів, систематизовано погляди науковців на розвиток предметної сфери знань і практичної діяльності. Обґрунтовано поняття “внутрішній інвестиційний аудит”, визначено його мету, завдання, порядок інформаційного забезпечення. Сформульовано його основні елементи та запропоновано підходи до удосконалення методики за етапами проведення внутрішнього інвестиційного контролю. Maintenance of existing audits of investment projects, systematized views of scientists on the development of subject area knowledge and practice. Shows ambush approaches of financial accounting Ukrainian enterprises based on common principles set out in international standards, standardization of national legislation with an international regulatory framework. The causes of low efficiency of investment of domestic enterprises through causal factor of influence on this fact the absence of an internal audit of investment projects. Argued that the internal audit investment is one of the most progressive forms of management control under which proposed to consider the process of verification and generation of information provision to meet the needs of management, policy analysis company, certain administrative mechanisms and procedures adopted by the authority in order to maintain a high level of effectiveness of implementation of the investment strategy of the entity, management of investment risk and achieve the desired economic (social) effects. Proved the concept of “internal audit investment”, defined its objectives and tasks, the order of information provision. Formulated its basic components and proposes approaches to improve methods for the stages of domestic investment control.Item Зв'язки між інформацією системи обліку та логістичної системи господарюючого суб’єкта(Видавництво Львівської політехніки, 2014) Камініцка, М.; Наркевіч, Й.Досліджено спільні риси інформаційної системи бухгалтерського обліку та логістичної системи підприємства. Розкрито організаційно-економічний механізм використання облікових інструментів для підвищення ефективності управління логістичними процесами. Сформульовано окремі підходи до системного використання бухгалтерських інструментів для підтримки логістичних процесів. The aim of this study is to identify similarities between the accounting information system and the logistics system of an individual economic entity. The background for this type of analysis is provided by the characteristics and the role of the individual information company where the key role regarding the economic information is played by accounting. The presentation of the main characteristics and functions of accounting as well as the definition of the notion and the characteristics of logistics will be followed by the answer to the question about the possibility of using the accounting tools for a more effective management of the logistic processes within the company. The present study is theoretical and the main research method used for the preparation hereof was a critical analysis of the secondary sources (volume forms and articles) and the primary sources (balance law acts) regarding the theory of information systems, accounting and logistics. The accounting system and the system governing a company's logistics are characterized by certain common features. They primarily include a similar sequence (stages) of the logistical processes and their interdisciplinary and systemic character. Therefore, there are strong connections between both these systems. This primarily refers to accounting and particularly the management accounting which show a huge potential and the capacity to support the decision-making processes in logistics. The said potentials apply particularly to the adaptation for the needs of the logistics with respect to cost accounting, budgeting and some financial accounting tools (charts of accounts, inventory, financial reporting). The present study was intended to indicate the directions of looking for the possibilities to use accounting tools in order to support logistical processes.Item “Партизанський” маркетинг у міжнародних корпораціях(Видавництво Львівської політехніки, 2014) Горбаль, Н. І.; Грущак, Б. Т.; Дутко, З. М.Проаналізовано використання нетрадиційного, або “партизанського” маркетингу. Зокрема наведено аналіз сутності, основних принципів, підвидів цього виду маркетингу та розглянуто їх практичне застосування для утримання та залучення клієнтів. Поняття “партизанський” маркетинг визначено як нетрадиційну концепцію маркетингу, яка дає змогу при порівняно невеликому бюджеті максимально впливати на цільову аудиторію товару/послуги. “Партизанському” маркетингу властиві гнучкість, мобільність та маловитратність. У “партизанському” маркетингу використовуються тільки оригінальні способи просування товару, коли головними ресурсами є час, енергія та винахідливість, а результатом – прибуток. Наведено приклади використання такого маркетингу відомими міжнародними корпораціями. Розглянуто основні інструменти “партизанського” маркетингу (масового, локального та цільового впливу) та особливості й результати їх використання, що дасть змогу сформулювати чітке уявлення про доцільність застосування цього важливого виду маркетингу. Описано ризики, що можуть виникати при неефективній організації кампаній “партизанського” маркетингу. Trends in international business show that successful companies are increasingly using in their work non traditional business methods. One of these ways to enhance the competitiveness of enterprises is the “guerrilla marketing” – marketing concept, which aims to find your marketing niche, reject competing with powerful competitors and non-traditional but effective ways to advertise and promote their products and services. Today there is a tendency to increase the proportion of guerrilla marketing in the general budget of international companies. It is an extremely promising modern approach to advertising for Ukrainian companies as well because it does not require significant resources and time. This paper examines the use of unconventional or “guerrilla” marketing. In particular, the analysis of the nature, the basic principles of sub-species of this type of marketing is done and their practical application in retaining and attracting customers is considered. The concept of guerrilla marketing is defined as a non-traditional marketing concept that allows firms with a relatively small budget make the maximum impact on the target audience of the goods / services. Guerrilla marketing is characterized by flexibility, mobility and low expenditures. The “guerrilla marketing” uses only original ways of selling goods, while the main resources are time, energy and creativity, and the result is – profit. Examples of the usage of such marketing by international corporations are presented. Although guerrilla marketing initially was positioned as a tool for small and medium-sized businesses forced to use it due to lack of funds, today in a highly competitive environment guerrilla marketing techniques are used by large companies such as IBM, Microsoft, Volvo, Mercedes, Adobe, American Express, Procter & Gamble, Nissan. For example, “Procter & Gamble” spends up to 35% of its advertising budget for “guerillamarketing”. Currently, “guerrilla marketing” is taught at more than 30 universities in America. Key terms of usage of guerrilla marketing are: 1) instead of expensive advertising media low-cost advertising are used; 2) instead of large-scale market research own independent market research are used; 3) target audience is carefully chosen; 4) instead of direct competition, links with other businesses, which allow joint operations, are established; 5) gained experience and previous achievements, designed to make profit are not emphasized, while competitive advantages in a specific niche ensuring and customer loyalty increase are the keys to success. The basic tools of guerrilla marketing (mass, local and target effects) and features the results of their use are described, which help to formulate a clear idea of the feasibility of this important type of marketing. the Risks that may occur when guerrilla marketing campaigns are not organized efficiently are described. It should be emphasized that guerrilla marketing is an art, – it is built on creativity. The desired direction of promoting goods may be prompted by customers themselves, and success will depend on marketers’ willingness and ability to realize their wishes. Guerrilla method allows working with a specific, often narrow audience, bringing information designed just for it. However, to avoid the risks of the campaign it must be well thought out. Specific features of the audience should be critically examined, as the important role is played by the nationality of citizens, their mentality, attitudes, consumption habits and other popular features.Item Особливості, тенденції розвитку реклами в різних країнах світу(Видавництво Львівської політехніки, 2014) Горбаль, Н. І.; Єфременко, І. М.; Хомутник, Н. В.Розглянуто сутність, значення, цілі та види реклами, зокрема інформативну, спонукальну і рекламу-нагадування. Проаналізовано особливості здійснення й сприйняття реклами споживачами в різних країнах світу, зокрема США, Великобританії, Франції, Німеччини, Японії, Китаї та Україні, а також досліджено світові витрати на рекламу та їх тенденції й прогнози за окремими регіонами. Наведено прогностичні дані зростання одного з найдинамічніших ринків – інтернет-реклами – в світі до 2018 року, згідно з якою очікується, що в 2018 році на неї буде витрачено понад 200 млрд дол. Представлено 10 найкращих світових рекламних агентств за версією журналу Forbes. Виділено такі ключові особливості та тенденції розвитку світового ринку рекламних послуг: технологічне та технічне ускладнення реклами; процеси концентрації рекламної діяльності; зростання впливу на ринку рекламних послуг рекламодавців. Детально проаналізовано особливості становлення й функціонування вітчизняного рекламного ринку. Nowadays advertising is an inseparable modern phenomenon that originated at the dawn of civilization, has gone through various stages of development, along with the evolution of the humanity. This is a form of marketing communication, an important component of complex marketing activities used to stimulate, persuade and manipulate enterprise’s audience. However, the current state of the market economy, characterized by improving quality, rapid diversification of products, increased prices and consumer needs, creates certain barriers for advertising. That is why the topic of the study is important because analyzing the characteristics of advertising in different countries can improve its quality and efficiency in Ukraine. The article deals with the nature, meaning, purpose and types of advertising, including informative, persuasive and reminder advertising. It is stated that advertising – is an effective means of disseminating information about the company, product, place and conditions of sale, which aims to cause the consumer needs to purchase (use) certain goods. Advertising features and perception by consumers around the world, including USA, UK, France, Germany, Japan, China and Ukraine are analyzed. In the harsh conditions of competition advertisers must always be guided by the national characteristics of buyers of the country where the advertising campaign will be held. For example, European advertisers have to sell more expensive goods and invent creative advertising ideas as Europeans do not any longer respond to the fascinating visual or musical series. Germans, according to statistical analysis, are well affected by humorous or shocking advertising. In general in developed countries the market is so saturated that advertisers have no choice but to look for a new and revolutionary ways of presenting advertising messages to attract the attention of potential customers. Global advertising costs and their trends and projections for specific regions were studied. Prognostic data for one of the most dynamic markets – online advertising – in the world by 2018 was shown, according to which it is expected that in 2018 more than $ 200 billion will be spent. As a result of the research it was found that the largest advertising market in the world is the United States. Developing countries contribute only 6–10 % to the world trade, but they have the greatest increase, while the market shares of developed European countries are decreasing. The domestic advertising market is growing rapidly nowadays; it has great potential for further growth and is attractive to foreign investments. Experts predict the Ukrainian market growth in 2015 will be 10.3 % and in 2016 – 12 %. However, they argue that the war in Ukraine has hurt the economy and reduced the cost of Hryvnia against key currencies. Consequently the advertising market scope measured in dollars will decline by 32 %. The top 10 global advertising agencies according to the Forbes magazine are presented. The following key features and trends of the global advertising market are highlighted: manufacturing and the technical complexity of advertising; processes of concentration promotional activities; growing influence on the advertising market advertisers. Detailed analysis of the peculiarities of formation and functioning of the domestic advertising market was fulfilled.Item Організація внутрішнього контролю іпотечних операцій у банку(Видавництво Львівської політехніки, 2014) Гамкало, О. Б.Розглянуто питання функціонування внутрішнього аудиту як виду контролю за діяльністю банківських установ. Визначено поняття і роль системи внутрішнього аудиту іпотечних операцій в ефективному функціонуванні загальної системи управління кредитною діяльністю банку. Досліджено і сформовано методичні рекомендації щодо організації внутрішнього аудиту іпотечних операцій у системі управління банком. Reveals the importance of stable functioning of the banking sector on the effective functioning of the national economy. Shows the importance obyektyvnosti banking information flowto regulate general economi cprocesses and their adaptation tointernational standards ofd isclosure of banking. The results of the analysison the level of efficiency of embedded systems vnurtrishnoho audit paid to existing problems according ambush approaches in the implementation of this subsystem Banking Supervision modern conditions of functioning of banks. In the article the attention the issue of the functioning of internal audit as a kind of control over the activities of banking institutions. Based on the conducted research suggested formed guidelines for the Organization of internal audit management system of mortgage operations in the Bank. It is provedthat the introduction of internal audit mortgage operations of its operation will be effective only if common system of bank management existsa system of internal control of credit transactions. One of the important conditions for the efficient implementation of operations with mortgage lending at the Bank is a permanent monitoring for making effective decisions on issues that arise in the process of lending. Suggested that this monitoring should be carried out in the following areas: operating, historical and strategic audit, a special service of internal audit of mortgage operations. It isestimated that internal audit mortgage operations must cover all mortgage transactions in the Bank and act consistently.Item Внутрішній аудит в управлінні витратами підприємств ресторанного господарства(Видавництво Львівської політехніки, 2014) Копотієнко, Т. Ю.Досліджено теоретичні аспекти та визначено можливості практичного застосування внутрішнього аудиту в управлінні витратами підприємств ресторанного господарства. Наведено порівняльний аналіз переваг та недоліків впровадження внутрішнього аудиту на підприємствах ресторанного господарства. In the article the theoretical aspects of internal audit and the problems of its practical application at the restaurant business enterprises have been considered. The basic approaches to defining the essence and purpose of internal audit have been determined. The expedience of the internal audit application as opposed to other form of financial control has been substantiated.The comparative analysis of the benefits and disadvantages of the internal audit implementation at restaurant business enterprises has been conducted. Thus, the main advantages of the internal audit application are its permanence, preventive character and the abilityof using the confidential and administrative information. The important differences between the internal audit, revision and consulting have been considered. Thus, the revision activity focused on the retrospective, on events that have already occurred and their consequences. Internal audit focused on the prospect, on analysing the future events that may have an adverse effect on the activity of the enterprise. The results of own author`s research, that had received by interviewing management personnel of definite restaurant business enterprises have been usedin this work. The overview of key problems in the sphere of restaurant businessenterprisers expenses management and suggestions for their optimization and rationalization through using the internal audit have been determined in the article.Item Фінансовий аналіз банківського сектора в Польщі(Видавництво Львівської політехніки, 2014) Гальбарчик, T.Наведено специфіку та спектр фінансового аналізу банків як фактор впливу на їх імідж та стабільність, а таким чином – і на стабільність всього фінансового сектора. Проаналізовано вибрані сфери діяльності банківського сектора Польщі в 2010–2013 рр. In the market economy, banks act as financial intermediary. On one hand, they want to make profit, but on the other hand they are called public-trust institutions. Since profit maximization is not possible without taking risks, that is why risk taking must be controlled. The activity of banks is therefore supervised by the Commission for Financial Supervision, the National Polish Bank or Bank Guarantee Fund. Other participants in the economic process must also have a clear picture of their financial position and management results. In the context of increasing competition and increasing the risk of making decisions by banks, an access to objective assessments of the economic – financial situation of banks is of particular importance. The assessments should be based on the analysis of the data presented in the financial statements. Since the credibility of carried out evaluations is determined by the credibility and reliability of data on which they were made, the bank financial statements are subject of examination, the purpose of which is to express an opinion by the auditor, whether it is consistent with the applicable accounting rules (policy) and whether it fairly and clearly shows the asset and financial situation, as well as the bank profit. Financial analysis can reduce the risk and eliminate the consequences of bad decisions, makes it possible to take appropriate action in order to improve efficiency, better utilization of resources, to meet the expectations of the owners and to ensure an appropriate level of liquidity and capital adequacy. Apart from the bank managers, others use it as well. The main objective of such tools is to assist the processes of decision-making at various levels. Furthermore, financial analysis has an impact on shaping the image of the bank and the evaluation of its credibility. Presentation of the characteristics and scope of the banks financial analysis, as a factor affecting their image and their stability, is therefore the aim of the author’s article. This is of particular importance due to the fact that at the end of 2013 the value of the assets of the financial system in Poland (without NBP) was nearly 2.3 billion zł, of which 62.2% was in the banking sector. Moreover, taking into account the relations between banks and other entities of the financial market, it can be concluded that the stability of the banking sector is crucial for the stability of the entire financial system in Poland. The scope of the financial analysis is related to the macro scale and covers the entire banking sector, i.e. commercial banks (state-owned and joint-stock companies), credit units and credit institutions. The paper presents the structure of the sector (including the participation of foreign capital and the directions of its origin) and its place in the Polish financial system taking into account the amount of assets. The subject matter of the scope includes preliminary financial statements analysis (the analysis of dynamics and structure of the balance sheet and profit and loss account - without the report of funds flow and the statement of changes in equity - and capital adequacy) and ratio analysis on the basis of data from financial statements. The ratio analysis was limited to the assessment of the most important spheres of bank activities, i.e. solvency ratios, liquidity measures and efficiency. The source of the pooled data for the banking sector have been reports published by the FSA. The time period of the analysis covers the years 2010–2013, and the spatial range takes into account system solutions in assessing the solvency and liquidity of banks and the already mentioned above, position in the Polish financial system. Due to limitations in the volume of the article, the analysis of the competition from other institutions has been omitted. The analysis leads to the following conclusions: number of entities conducting banking activities remains stable, while there was a slight increase of the contribution of banks controlled by domestic investors; the banking sector in Poland is characterized by maintaining strong capital position. Throughout the period there was a growing surplus of own funds in relation to the entire capital requirement, which means that the amount of own funds was appropriate to the scale of the risk involved; the balance sheet structure confirms the dominant contribution of traditional banking operations (deposit and credit activities) in shaping the balance sheet total. The effect of this is also the predominant contribution of income interests in shaping banking activity profit and – indirectly – banks profit; the banks compliance requirements for solvency and liquidity should be assessed positively. Both capital adequacy ratios (CAR and Tier 1) and shorter-term liquidity measures were maintained at the required level; despite difficult external conditions, the net profit achieved by the banking sector in 2012-2013, fell only slightly, the consequence of which was, however, worsening of the main measures of effectiveness; the analysis confirmed the key role of banks for the stability of the financial system in Poland. At present and in the near future, the stability of the banking sector does not seem to be threatened.Item Особливості обчислення середньоденної заробітної плати для розрахунком за листком непрацездатності(Видавництво Львівської політехніки, 2014) Нікітіна, Я. В.Розглянуто процес розрахунку середньоденної заробітної плати для нарахування матеріального забезпечення за тимчасової втрати працездатності та відображення в системі бухгалтерського обліку розрахунків з відшкодування працівникам втраченого заробітку. Досліджено методику розрахунку середньоденної домоги з тимчасової втрати працездатності для різних категорій найманих працівників, зокрема для добровільно застрахованих осіб. The scientific article the features of accounting of payments for insurance and reporting in accordance with applicable law are considered. The process of calculating the average wage per day to charge the material security while temporary disability and representation of workers' lost earnings compensation calculations in the business accounting is considered in the article. Reveals the method of calculating refunds for various types of social insurance are some controversial points in calculating such amounts. The features of calculating benefit for temporary disability, depending on the cause of disability: total temporary disability, caring for a sick family member, temporary disability related to pregnancy and childbirth are analyzed. Examples of calculation of the average wage per day for the employee in an insurance case and reflection the accounting in a table are considered. The methods of average benefit calculation for the period of disability for different categories of employees including the ones who work part-time and who are voluntarily insured are researched. Formulated some proposals for improving the calculation of financial security in the system of voluntary insurance.Item Титульний аркуш до Вісника "Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку”(Видавництво Львівської політехніки, 2014)Item Екологічний аудит у контексті стимулювання раціонального аграрного землекористування в умовах осушування(Видавництво Львівської політехніки, 2014) Дорошенкo, Н. О.Проаналізовано вітчизняні та міжнародні підходи щодо визначення екологічного аудиту. Встановлено, що деякі вітчизняні науковці в своїх дослідженнях опираються на визначення, надане в Законі України “Про екологічний аудит”. Доведено, що екологічний аудит тісно пов’язаний із стимулюванням раціонального аграрного природокористування та займає важливе місце в його інформаційному забезпеченні. Вироблено власний підхід до трактування екологічного аудиту в контексті стимулювання раціонального аграрного використання осушуваних земель. Наведено перелік показників, що характеризують структуру земельних угідь, їх технічний та агроекологічний стан, а також ступінь техногенного навантаження, які можуть бути об’єктом дослідження екологічного аудиту у галузі економічно ефективного та екологічно збалансованого землекористування в умовах осушування. National and international approaches to the definition of environmental audit are analyzed. Established, that some domestic scholars in their studies are based on the definition provided by the Law of Ukraine “On Environmental Audit”. It is proved that an environmental audit is closely linked to sustainable agricultural environmental management supporting and plays an important point in its information basis. Own approach to the interpretation of environmental audit in the context of the rational agricultural use of drained land stimulation is developed. The list of parameters that characterize the structure of the land, their technical and agro-ecological condition, and the degree of anthropogenic load, which may be the subject of research in the field of environmental auditing of economic efficiency and environmentally sustainable land use under conditions of drainage, is given.Item Антикризове управління фінансами банків на прикладі ПАТ “БРОКБІЗНЕСБАНК”(Видавництво Львівської політехніки, 2014) Кондрат, І. Ю.; Топій, І. І.Розглянуто особливості антикризового управління фінансами на прикладі ПАТ “БРОКБІЗНЕСБАНК”. Метою статті є розкриття сутності та особливостей здійснення антикризового управління фінансами банківської установи. Проаналізовано підходи вітчизняних та зарубіжних дослідників до трактування поняття “антикризове управління” та на цій основі виокремлено підхід, котрий, на думку авторів, якнайповніше та об’єктивніше розкриває сутність та значення цього поняття. Окрім цього, виокремлено як особливості антикризового управління загалом, так і особливості антикризового управління банком зокрема. Проаналізовано та виокремлено основні проблеми антикризового управління у банківській сфері, а також запропоновано заходи антикризового управління проблемними банківськими активами. Запропоновані заходи антикризового управління у банківській сфері було застосовано діяльності ПАТ “БРОКБІЗНЕСБАНК” та визначено економічний ефект від їх можливого впровадження. Для цього було розраховано показник внутрішньої ставки генерування капіталу до і після проведення рекомендованих антикризових заходів у діяльність ПАТ “БРОКБІЗНЕСБАНК”. Для підтвердження об’єктивності очікуваних результатів від впровадження антикризових заходів у діяльність ПАТ “БРОКБІЗНЕСБАНК” було розраховано фактичний та очікуваний рівень ймовірності його банкрутства. The economic and financial crisis in Ukraine today increasingly exacerbate the situation of all entities both enterprises of different scales and insurance companies, credit unions, investment funds, banks and so on. Functioning of the economy of any country can not be imagined without efficient banking system. Banks deeply penetrate into the sphere of production and actively influence the economic and social processes in the country. For a long period of banking institutions activity has been unstable and it gets worse every year. The main destabilizing element of home banks is their liquidity, which decreases each passing day, causing panic among the population, which in turn leads to an outflow of deposits from the banking system. Also, banks have significant challenges associated with managing their problem assets. All these destabilizing factors negatively affect the financial stability of individual banks and the banking system as a whole. In addition, the crisis leads to a reduction of the number of jobs and, consequently, deprive people of livelihood. That is why particularly relevant today there are anti-crisis measures, which will be used to stabilize the economic situation in the country and to improve the financial stability of banks and other entities. The purpose of this article is to outline the nature and features of anti-crisis management financial banking institutions to develop specific anti-crisis measures of management distressed bank assets and to them to the activity of PJSC "Brokbiznesbank". To date, no consensus among scientists about the nature of anti-crisis management has not happened. In particular, they have different definitions of essence of anti-crisis management bank. Thus, O. Dzyublyuk, Yu.Rebryk, I. Blank consider anti-crisis management as a process, whereas V. Kovalenko, A. Kruhmal, V. Shpachuk, W. Wolf, M.Bas understand it as a set of activities. However, despite this, both a process and a set of measures are aimed at preventing, monitoring and recovery. Anti-crisis management in foreign literature is mainly considered as external control, that is to involve crisis management professionals from abroad, while home scholars emphasize its external and internal components. In V.I.Kostohryz’s opinion, there are three types of anti-crisis management: pre-crisis; management in times of crisis; management processes to overcome the crisis, each of which can be carried out both by internal and external experts. Thus, the bank anti-crisis management can be defined as a set of tools and measures of the legal, organizational and financial nature, which are aimed to identify and prevent crises in the bank's activities, restoration of its liquidity, solvency, competitive position. Analysis of home and foreign literature showed a wide range of factors destabilizing the banking sector, highlighted by scientists and allowed to distinguish their own, ones including the following: deterioration in asset quality, particularly increase of the share of "nonperforming" assets, reducing of emergency bank liquidity, significant costs of banking institutions directly concerning both their operations and functioning of the administrative apparatus, neglecting qualitative assessment of the creditworthiness of bank borrowers, late NBU reaction to banks loss of their solvency, increase of banks systemic risk. To improve the financial condition and remove it from the crisis we suggest the following measures: to change the repayment provisions of problem loans, the sale of bad loans, carring out the bank capitalization, restructuring of its assets and liabilities. Primary role in anti-crisis management plays a banks troubled asset management. The most effective and efficient management can ensure the stability and reliability of both the first and the second levels of the banking system of Ukraine. Thus, in modern economic conditions the anti-crisis bank management system effects essentially the restoration of financial firmness and solvency of both every individual bank and the stability and effectiveness of Ukrainian banking system function in whole. The perspective direction of future investigation will be the distinction of anti-crisis management factors of bank finances and working out means of their elimination.Item Формування стратегії вирішення управлінських конфліктів у діяльності машинобудівних підприємств(Видавництво Львівської політехніки, 2014) Подольчак, Н. Ю.; Ковальчук, Г. Р.; Подольчак, Н. І.Відображено підходи щодо сутності митних процедур у вітчизняному законодавстві із урахуванням положень митного законодавства ЄС та інших нормативно-правових актів ВМО, запропоновано скасувати термін “митний режим”, замінивши його терміном “митна процедура”, із внесенням відповідних змін до МКУ та інших нормативно-правових актів з питань державної митної справи, особливу увагу звернено на документальні перевірки дотримання законодавства України з питань державної митної справи, які на практиці отримали назву “митного постаудиту”. The article shows the approaches to the nature of customs procedures in the national legislation, taking into account the provisions of the customs legislation of the European Union and other legal acts of the World Customs Organization. Today it is necessary to implement the EU experience in Ukraine in order to improve the system of customs control and provide a unified coherent mechanism of interaction between customs, tax and other regulatory agencies and economic operators. This issue is especially urgent when developing and implementing qualitative management decisions of the State Fiscal Service of Ukraine during planning, organization and implementation of customs control of foreign trade transactions, and in particular such form as post-clearance audit. It is recognized that there is no single approach in the national legislation to the interpretation of the category “customs procedure”. Customs procedure means a body of rules determining conditions and procedure for disposal of goods in the customs territory of the country and beyond its borders, or a form of customs control.It should be noted that categories “customs regime” and “customs procedure” are equal in international acts. Here one can mention the French root of the word “regime” which in the original means order of something. For example, similar definitions can be found in the Glossary of Customs Terms, published by the WCO, which as a synonym for the English term “customs procedure” gives the French one “rugime douanier” that refers to “the regime used by Customs to the goods as objects of customs control”. It is possible to make a conclusion on the identification of “customs regime” and “customs procedure” categories having analyzed the contents of the International Convention on Simplification and Harmonization of Customs Procedures where the terms “procedure” and “rugime” are used as synonyms even in the names of copies in English and French. Taking into consideration the European experience and inconsistencies of national legislation, we suggest cancelling the term “customs regime” and replacing it with the term “customs procedure” with the corresponding changes to the Customs Code of Ukraine and other regulatory and legal acts on the state customs affairs. Hereby the term “customs procedure” means a system of consistent actions of the subjects of customs relationships (concerning Customs clearance and customs control), the content and sequence of which depends on the declared purpose of movement of goods and vehicles across the customs border of Ukraine. Considering customs procedures as a form of customs control we focus the attention on documentary checks of compliance with the law of Ukraine on the state customs affairs, which in practice is called “post-clearance audit”. It should be noted that there is no single definition of “post-clearance audit” in foreign literature and the following terms exist: “post-customs audit”, “post-customs control”, “post-clearance audit”, “post-clearance control”, “post-entry audit”. However, despite the variety of categorial definitions, the essence of all concepts is the interpretation of post-clearance audit as minimization of “passing” procedures and performance of customs control by means of further in-depth documentary checks of foreign economic activity after the fact of customs clearance of goods and vehicles. The Customs Code of Ukraine stipulates that authorized officials are allowed to conduct remote, on-site scheduled and unscheduled documentary audits of enterprises. During on-site scheduled and unscheduled documentary audits counter-checks can be conducted to clarify the issues of the audit. The formation of the system of post-clearance audit in Ukraine has begun and gradually is being improved. The regulations governing the process of organizing, conducting and presenting the results of documentary checks on the compliance with the law of Ukraine on the state customs affairs have been developed and are being implemented into practice. The post-clearance audit of foreign economic activity is a complex and continued process. And the quality and efficiency of customs procedures for carrying out documentary checks on compliance with the law of Ukraine on the state customs affairs depend on the fact how it is legally regulated and methodically secured.Item Обліково-аналітичне забезпечення менеджменту підприємства в системі якості продукції(Видавництво Львівської політехніки, 2014) Мороз, Л. І.Наведено результати аналізу, систематизації та узагальнення основних техніко-економічних показників управління якістю продукції, які в комплексі з проведеними дослідженнями та побудованою економіко-математичною моделлю оцінки трудових витрат виробничих процесів з регенерацією (відновленням) утворюють обліково-аналітичне забезпечення працівників з управління якістю продукції в основному і гнучкому інтегрованому виробництвах. The results of analysis, systematization and summarizing of the main technical and economic indicators of products quality control are given in the article. They, in complex with the carried out research and the constructed economic and mathematical model of assessment of labor costs of production processes with regeneration (restoration), form accounting and analytical support for employees in the quality management. It’s noted that the basis of assessment of product quality are the economic indicators that relate to a specific group of parameters that reflect the costs of maintenance and operation of products in the main and flexible integrated manufacturing. So, in the conditions of operation and maintenance of products, the indexes of reliability characterize the property of the product to maintain its performance for some time, or some service life. The indicators of durability characterize the property of the product to survive functionality till the set limit its condition at the installed system of maintenance (operational regeneration). The maintainability indicators characterize the ability of products to prevent or identify the causes of damages (defect), and to eliminate them by repair, maintenance or operational restoration (regeneration). The economic and mathematical model of labor costs’ estimate of production processes with regeneration also is constructed. Its dependencies enable to obtain more reliable information about labor costs on all operations of the technological process.Item Сучасне трактування, склад і особливості формування управлінської звітності підприємства(Видавництво Львівської політехніки, 2014) Куцик, П. О.Досліджено підходи вчених до трактування поняття “управлінська звітність” та її призначення. Обґрунтовано доцільність використання запропонованого терміна “внутрішньокорпоративна управлінська звітність”, який відображає як ціль подальшого використання викладеної у ній інформації, так і суб’єктів, чиїх інтересів вона торкається. Розглянуто класифікацію управлінської звітності, що подається вченими в їх дослідженнях. Подано авторську позицію щодо структурування та визначення складу внутрішньокорпоративної управлінської звітності, її місця в системі інформаційного забезпечення системи управління. Reveals the importance of management accounting in upravlinnni modern enterprise, its functionality in managerial concepts. The article is devoted to the consideration of some outstanding scientists approaches to the interpretation and purpose of “managerial reporting” notion. The expediency of the proposed “intra-corporate managerial reporting” term using is grounded, in order to reflect the objective of its further using with a view to put into practice the carried information and meaning. The classification of managerial reporting presented by some outstanding scientists is considered also. Grounded appropriate format of the information provided internal management reporting required to support effective management decisions. Presented arguments and outlines some approaches by which management reporting structure of intra corporate can be modified and developed by extending one of its components, including the one which allows us to differentiate intra management reporting and responsibility centers and other segments of the industry, products, structural units and so on. The author’s position on structuring and determination of “intra-corporate managerial reporting” composition and also its place in the information management system is substantiatly presented.Item Формування інформаційної бази аналізу результатів діяльності для потреб менеджменту та зовнішніх користувачів(Видавництво Львівської політехніки, 2014) Шара, Є. Ю.Наведено класифікацію аналітичної інформації за групами її користувачів і колом вирішуваних ними проблем, запропоновано загальну схему формування інформаційного забезпечення аналізу результатів діяльності підприємства. Розглянуті питання формування інформаційної бази аналізу результатів діяльності підприємств для потреб менеджменту та зовнішніх користувачів. The article describes the classification of analytical data for groups of users, reasonably justified the informative report on the financial results and annual form number 5, “Notes to the financial statements”, which allows to make predictions of future operations. The different users of financial statements and number of problems they solved are concidered; proposed general scheme of the information formation and the analysis of the company’s activity which presented in figures. The issue of the formation of an information base analysis of the performance of companies for the purposes of management and external users is analyzed. It is proved that the efficiency of foreign economic decisions of users of financial statements depends on the completeness and accuracy of disclosure by those who prepare these financial statements. The general scheme of the formation of information for the analysis of the results of the company is given. Proved that the realization of control functions requires effective analytical tools and relevant informational provision. Namely, by classifying analytical data for groups of users and their range of solvable problems. For this purpose we recommend usage of the general scheme of information formation for the analysis of the company’s activity, which will enable further optimization of the key factors and components of financial results that will enhance the effectiveness of the entity in future periods, improving both its financial position.Item Проблеми удосконалення планування та обліку інноваційного розвитку підприємства(Видавництво Львівської політехніки, 2014) Довбенко, В. І.Розглянуто проблеми планування та обліку інноваційної діяльності підприємства під час його розвитку. Обґрунтовано доцільність переходу від фінансових показників до комплексної системи показників для планування процесів оновлення потенціалу підприємства на інноваційній основі. Проаналізовано вплив бізнес-моделей на особливості розвитку підприємства з урахуванням його потенціалу та стану зовнішнього середовища. Наведено пропозиції з удосконалення процесів планування та обліку витрат і результатів інноваційної діяльності підприємства. The problems of planning and accounting the innovation activity of company during its development are considered. The prospects for the development of any company today are increasingly dependent on its business reputation and the possibility of introducing innovations. Innovative activity is not represented directly in financial accounting. The existing accounting system doesn’t encourage activities on strategic development and ensure the growth of its value. The expediency of transition from financial indicators to the integrated system of indicators for processes of planning the potential update of the innovation basis was grounded. In order to develop competitive capacity of development the enterprise its investment strategy should include new approaches to the management of process update. To manage the development of the enterprise it is important to understand of the key factors that determine the value of the business. Addressing these issues is to use a balanced scorecard, which forms a holistic view of enterprise development opportunities. The influence of business models on the character of an enterprise development considering its potential condition and the external nvironment is analyzed. Business models need to consider phase of the innovation cycle and migration of capital (inflow, outflow and stability). The measures to improve the planning and ccounting of costs and benefits of innovation activity the enterprise are offered.Item Особливості економічного оцінювання машинобудівних підприємств у процесі їх розвитку(Видавництво Львівської політехніки, 2014) Тревого, О. І.У представленому дослідженні сформована базова концепція економічного оцінювання машинобудівних підприємств в процесі їх розвитку, для досягнення якої проаналізовано існуючі підходи до економічного оцінювання різних складових діяльності машинобудівних підприємств; виділено ключові групи показників для кожного напряму оцінювання; сформульовано процедуру відбору окремих показників та механізм зміни їх структури у процесі розвитку підприємства. The aim of the research is to develop the basic economic evaluation concepts of machinebuilding enterprises in their development, which is formulated to achieve three objectives: to examine existing approaches to economic evaluation of the various machine-building enterprises components; to identify key groups of indicators for each of the assessment; to compose the selection process of individual indicators and mechanism of structure changes in the enterprise development. Past studies have shown that the existing systems of machine building enterprises economic evaluation mainly focused on the analysis of business results and financial performance. Thus there are many evaluation systems of machine-building companies’ innovative development, their organizational settings and market environment, which, however, do not meet the comprehensive evaluation of some discrete levels of business and did not allow a rapid response to sudden changes in the environment or the needs of incremental adaptation strategy development enterprises to these changes. Balanced Scorecard Kaplan R. and D. Norton system and tableau de bord, which is used in France solve the adaptation problem of evaluation indicators in developing machine building enterprises. However, these systems provide opportunities to integrate quantitative and qualitative indicators to evaluate in different directions and implement cascade control at different management levels; they do not sufficiently reflect the organizational and social aspects of machine building enterprises under uncertainty environment. The studies were reviewed and modified balanced scorecard by Meysela L., Niven P., K. Radchenko, which aimed to shift the focus on the priority of human factors by innovative management. However, these approaches do not provide the necessary level of flexibility in selecting indicators assessment at different stages of development machine building enterprises and do not give answers to questions of priority and composition of these indicators specific to the industry. Given the characteristics of the machine-building enterprises and professional research formed the general concept of economic evaluation that integrates economic, organizational and innovative directions of the enterprise development, integrating the positive aspects of the described approaches to evaluation and provides a stable effect at each stage of the entity development. The concept involves the choice of basic indicators at the stage of diagnosis the enterprise current status, and when the development strategies are built – the calculation of projected values. After activities implementation the actual values of basic indicators are calculated and compared with their projections, and the result of this comparison allows you to select a group of functional indicators. After making arrangements, the calculation results give a real detailed economic evaluation of new actual state and the effectiveness of the enterprise within the described cycle. At the beginning of the next cycle of the machine-building enterprise basic indicators set has to be adjusted according to the number and composition based on how profoundly the proposed functional performance trends have changed the initial structure evaluation of the research object. This approach is justified by the stability conditions of most business processes, but is limited in use. In this case it is no longer on the evaluation process of building enterprise but effectively to create a new business model.Item Stan rynku finansowego jako determinanta rozwoju gospodarczego kraju(Видавництво Львівської політехніки, 2014) Iwaszczuk, N.; Solovei, T.W artykule dokonany został przegląd podstawowych instrumentów i elementów tworzących system finansowy w Polsce. Przeanalizowano udział poszczególnych podmiotów wchodzących w jego skład. Zbadano dynamikę wartości aktywów systemu finansowego Polski w relacji do PKB na tle innych państw. Oddzielnie zostały zbadane rynek pieniężny i rynek kapitałowy, pod względem rodzajów instrumentów obrotu i ich łącznej wartości na przestrzeni ostatnich lat. Poddano analizie związek pomiędzy stanem rynku finansowego a rozwojem gospodarczym kraju. Revealed that the analysis of the modern economy can not be considered sufficient without interrelated analysis of the financial market, which is currently the most dynamic in its development and provides the rotation of securitiesof the realeconomy. This article was made an overview of the basic instruments and elements of the financial system in Poland. The share of individual entities (its component) was analyzed. The dynamics of the Polish financial system assets values to GDP ratio compared to other countries were examined. Money market and capital market have been examined separately, in terms of types of traded instruments and their total value in recent years. The relationship between the state of the financial market and economic development of the country was analyzed. Argued that the stock market provides theefficiency of capital mobilization and allocation, as it provides a lower cost of capitaland contributes to the implementation of innovations and new technologies and improve business efficiency. Based on the above, rightly, that the organization of a well-functioning capital market facilitates corporatere structuring, an important feature of whichis the fact that he has nopolitical boundaries, as opposed to the real economy.