Problems of Economics and Finance

The article deals with the nature of the tax system, its specific functioning in Ukraine. It deals with the principles on which it should be built. The current state of reform processes of the tax system of Ukraine has been characterized. It also deals with the main problems of the tax system and the effects it has on the state's economy. The authors suggest the ways of improving the tax system in Ukraine and the methods of solving current problems. The authors also analyze the effective functioning of tax system in other countries.

Keywords: tax system, tax administration, tax laws, the tax rate reform.

Ostash S.V.

BANKING INNOVATION ACTIVITIES AND SOME WAYS TO IMPROVE ITS MANAGEMENT

The development of business systems in Ukraine has gradually brought the market to the need of competition not only through effective advertising campaigns, but also by improving the product or the development of new products and services. Nowadays, innovation is moving to the commerce and business area. The article examines the stages of the innovation process, suggests the innovation process scheme, analyzes the life cycle of a banking product, assesses the range of possible banking operation transactions via a mobile phone, etc.

Keywords: banking innovations, internet banking, the stage of the innovation process, the market of banking services and products.

ACCOUNTING AND AUDITING

Avilkina M.A., Kostyukova S.N.

CALCULATION OF THE INNOVATIVE PRODUCT COST: A NEW METHODICAL ASPECT

In the article, the actual problems of innovative product cost accounting are considered. The developed method of calculating the actual cost of the innovative product allows determining its fair value by summarizing the expenses on performing the following steps of innovative product creation: "basic scientific research", "applied research", "development", "technology transfer", "implementation", which are directly involved in the creation of innovative products. The practical significance of the worked out technique includes the ability to objectively estimate the effectiveness of scientific and innovative activities in the company.

Keywords: innovative product, by-product, innovative process, cost, expenses, scientific and innovative activity.

Ganusych V.O. , Loia M. I.

IMPROVEMENT OF ACCOUNTING CURRENT LIABILITIES

The article reveals the meaning of the concept of enterprise liability under the law. The authors adduce different scientific approaches to the nature of current liabilities. The article considers the necessity of forming a perfect system of accounting liabilities of the enterprise as an important element of its activities. It also considers controversial issue of classification of the future income and provisions to current liabilities. The authors analyze the problem of classification of equity on the materials of the Closed Joint Stock Company "Uzhgorod Clothing Factory". The article outlines the proposals for improving the calculation of current liabilities of the company.

Keywords: current liabilities, accounts payable, analytical accounting, synthetic accounting, financial condition.

Berenda N.I., Diakova N.I.

ORGANIZATION OF INTERNAL AUDIT AT THE ENTERPRISES OF UKRAINE

The article focuses on the analysis of the essence of the internal audit, its classification by the main types that used in practice of activity. The authors investigate the regulatory basis concerning teh issues of internal audit organization. Special significance in the research is given to the analysis of the key forms of internal audit organization.

The authors single out its advantages and disadvantages. They also offer the sequence of implementation process of the internal audit at Ukraine's enterprises. Approaches proposed in the article provide the opportunity for company managers to decrease the risk of making unreasonable and inefficient administrative decisions and minimize costs at the stage of organizing the internal audit service.

Keywords: internal audit, internal control, system of internal audit, forms of internal audit, outsourcing, outstaffing.

Osadcha G.G., Stepanyuk A.V.

CALCULATION IN DIRECT-COSTING SYSTEM AND ABSORPTION COSTING SYSTEM

This article explores the essence and characteristics of the methods of cost accounting and unit costing: the full distribution of costs («absorption-costing») and the calculation according to variable costs («direct-costing»). The authors analyze the main advantages and disadvantages of these methods. They also display the impact of each of these methods on the formation of financial results. The authors compile the reports of the enterprise's financial results in different systems of calculation.

Keywords: organization of cost accounting, cost, absorption- costing, direct-costing, profit margin, gross profit.

Smetanko O.V.

IMPROVEMENT OF THE INTERNAL AUDIT PROCESS OF COMBATING CYBER FRAUD IN THE SYSTEM OF CORPORATE GOVERNANCE OF THE COMPANY

The article describes the issues associated with the applications of computer methods and procedures used by internal auditors in the process of prevention and combating fraud in the computer environment.

The author considers the model of the process of internal audit in the conditions of computer data processing, taking into account the features of algorithms of accounting information processing and control procedures for the input and updating of data in computer information system.

The article defines control procedures which can be used by internal auditors in preventing cyber fraud in the system of corporate governance of the company.

Keywords: internal audit of fraud, procedures for internal audit, combating fraud, methods of internal audit, information security

regional economic management finance banking

MACROECONOMIC RESEARCH

Vasina A.Yu.

HUMAN CAPITAL DEVELOPMENT IN THE CONTEXT OF THE STRUCTURAL ECONOMIC RENEWAL PROVISION

The role of the human capital in the provision of the structural renewal of Ukraine's economy towards the formation of the innovation model of its development is proved. The initial conditions of the human capital development channeling under the requirements of formation of the economic structure of innovation type are defined. The reasons of the ineffective usage of the human capital, which evens the incentives to its development are discovered. It is emphasized that the structural reforming of the branches of the human capital development should be considered as a starting precondition of the structural modernization of the national economy.

The approaches to the improvement of the human capital development in the orientation on the priorities of the structural renewal of economy are shown.

Keywords: human capital, innovation economics, structural renewal of economy.

Grygorkiv M.V.

THE TWO-SECTOR MODEL OF ECO-ECONOMIC DYNAMICS WITH A LINEAR FUNCTION OF ECONOMIC BEHAVIOR

The two-sector models of eco-economic linear functions dynamics of economic behavior are proposed. These models include dynamic two-sector models either excluding or including the conditions of eco-economic balance and dynamics of environmental pollution. All of these models and their modifications are designed to study the dynamics of real eco-economic systems through appropriate simulation experiments. The models can be applied to regional and macro level that is directly related to their level of information security.

Keywords: economic structure of a society, the function of economic behavior, eco-economic dynamics.

Danylyshyn M.S.

MAJOR TRENDS OF CONJUNCTURE ON THE WORLD SUGAR MARKET

Production of sugar in the world during the last decades dynamically grows and sugar market development became the considerable factor of foreign policy for many countries. The predominance of production growth rate over the rates of sugar consumption results in an overproduce. The increase of world production of sugar takes place, first of all, through the rapidly growing rates of sugar production from cane. One of basic advantages of cane sugar production over the beet suger production is a more protracted period of processing of raw material and considerably less production inputs.

This article performs the assessment of features of cane and sugar beet production in the world. The market state of affairs of leading producers of beet and cane sugar is analysed according to their participating in the world production and also to the export and import operations. The author defines key features of market functioning in the largest countries-producers and typical processes in the world market of sugar.

Keywords: the world sugar market, export, import, producers, consumers, sugar beet, cane.

Shynkarj V.A., Sidak S.V., Jatsko G.V.

MACROECONOMIC PROBLEMS OF INFLATION IN MODERN ECONOMICS

Inflation is a fundamental problem for the development of any country. There are no common approaches to the nature of this phenomenon, causes and consequences, ways of its reduction in economics. Macroeconomical inflation impact on the economy has its own distinctive aspects in terms of building marketing relationships in the countries with transition economy (e.g. Ukraine). The usage of methods of functional analysis, system analysis, analogy method, causes and consequences of inflation, anti-inflationary policy, which takes place in a market economy are analyzed in the article. Special attention is paid to macroeconomical problems of inflation in the economy of modern Ukraine. The authors draw the conclusion about the necessity of making deliberated political and economical decisions that affect the future economy of our country.

Keywords: inflation, deflation, balance, imbalance, stabilization, inflationary expectations.

Salakhova Y.

THE MECHANISM OF THE FORMATION, MOVEMENT AND USING OF VENTURE CAPITAL AS A FACTOR OF INCREASING THE INNOVATIVENESS OF THE STATE IN THE GLOBAL ECONOMY

The article considers the main approaches to the definition of "venture capital" based on domestic and foreign experiences, the mechanisms of its formation, the necessity of its implementation and further development of venture financing in investment practices within the emerging innovation environment. On the modern stage of economic development within the General availability of material and technical resources, investment resources and their degree of involvement depends on the competitiveness of both individual organizations and industry, the state as a whole. The development of venture capital financing is one of the most accessible forms of investment in foreign countries, but in the domestic market this process still is a difficult character, while innovation is one of the foundations for the formation of the newly created value.

Keywords: venture capital, innovation, venture capital financing, financial mechanism, investments.

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