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The article examines the topical issue of risk management in foreign economic and logistics activities, which is closely related to the enterprise’s chosen strategy and ensures its sustainable development. The study considers the issue of developing a hedging strategy using statistical methods since adequate forecasting allows predicting the impact of external environment factors on the exchange rate, which will allow the enterprise to timely predict and mitigate the risks in foreign economic and logistics activities. The authors have used general scientific and special methods of systemic and structural analysis to clarify the directions of sustainable performance and risk management tools; formulate the goals and steps in choosing a strategy of hedging; compare the methods of foreign exchange rate risk hedging and perform correlation and regression analysis of factors that impact exchange rate under crisis conditions. The purpose of the paper is to study the specifics of ensuring the sustainable performance of an enterprise using statistical methods in risk management for planning foreign economic and logistics activities. The authors have proposed a definition of a hedging strategy based on the concepts, approaches, and ideas of asset and/or investment management with the aim of reducing loss through hedging instruments, whose feasibility can be substantiated by statistical methods. It has been found that the formation and successful implementation of a hedging strategy requires the use of statistical analysis in order to timely predict fluctuations in exchange rates. The findings of the research were tested based on the performance of PrJSC "Linde Gas Ukraine". In the strategy of hedging the exchange rate risks, it has been proposed to simultaneously open a foreign currency deposit and take a loan in the national currency to replenish the company's working capital. The perspective of further research is the implementation of the proposed hedging strategy and assessment of its effectiveness. [ABSTRACT FROM AUTHOR]

Context. Considered the task of forming the Master Production Shedule in the process of production management based on the MRP II standard. The object of the study is the algorithm for forming this plan for further planning of materials supply for production and the organization of production itself. Objective. Improvement of the algorithm of Master Production Shedule formation to avoid unnecessary stages of the algorithm. Method. It is proposed to improve the algorithm of the Master Production Shedule formation. It consists in simultaneously taking into account the requirements for timely delivery of products to customers, limitations regarding the capacities of the company’s work centers, and limitations regarding the duration of procurement cycles in the process of supplying materials. The MRP II standard envisages first planning the terms and quantity of product releases, and only at the next step checking the formed plan for admissibility with regard to the required time of operation of the equipment and the availability of the required materials quantity. In case of the calculated plan limitations violation, it is necessary to either plan and implement measures to overcome the specified limitations, i.e. organize additional shifts for work centers, use additional capacities, speed up the delivery of some materials, or reduce the sales plan. All these measures are associated with additional costs. In the proposed version of the planning process, this should be done only if the algorithm does not find an acceptable solution. The task of forming the Master Production Shedule, which is central to the MRP standard, is formulated by the authors as a linear programming task due to the linear nature of the specified restrictions on production capacities and materials. In particular, in the case of sufficiently severe restrictions on the work centers capacity, the plan for replenishing the remaining products from production is shifted to earlier planning intervals and only then rests against the restrictions. Several strategies are proposed for planning replenishments from the production of products stock. Results. The developed algorithms are implemented in the form of Microsoft Excel templates and are available for use in order to deepen the understanding of the MRP II standard. They are also used in the educational process. Conclusions. Approbation of the solution by the authors confirmed its workability, as well as the expediency of implementing the developed modification of the MRP II planning process into the software of leading ERP class systems suppliers. Prospects for further research may consist in a comparative analysis of the proposed options for placement of products replenishment from production, through economic evaluation of these options, as well as through simulation modeling. [ABSTRACT FROM AUTHOR]

The objects of the study are unmanned vehicles and branches of the bridge of the city of Kyiv (Ukraine), which connects the Great Ring Road, Zhytomyr Highway and Peremogy Avenue. The built routes were analyzed using the technology of recognition of road signs, people and vehicles. The important problem of this research is to analyze the possibilities of detecting obstacles by an unmanned vehicle using pattern recognition, which combines the methods of machine communication, navigation and real-time video surveillance. Based on the study, the results of detecting and avoiding obstacles on the road, where a study was conducted to investigate the main reasons that can cause time delays (traffic jams, weather conditions, accidents). The results of planning and navigation are obtained to determine the appropriate road route, which allows detecting and eliminating obstacles on the road, as well as building a map plan of the route in advance using online map services (Google Maps). It is shown that recognition of road signs (based on the classification using a road sign map consisting of 7 categories), people and vehicles minimizes the occurrence of road accidents, traffic jams and time delays. To recognize the images of road signs, people and vehicles, we studied the road sections connecting to the branched bridge. Thus, the authors have reviewed and analyzed the digital capabilities of pattern identification and recognition using machine learning methods, navigation and video surveillance systems, where the safety of vehicles with detection of road signs and obstacles on the way is of great importance. The results obtained can complement the possibilities of using unmanned vehicles to avoid obstacles and road accidents based on a trained pattern recognition system. This system, using convolutional neural networks and video surveillance navigation systems, will be able to provide the driver and the people around it with safe driving conditions. [ABSTRACT FROM AUTHOR]

The main purpose of the article is a theoretical and methodological substantiation of the optimal choice of a modern strategy for implementing state policy for the development of small and medium-sized businesses in Ukraine. The object of the study is the development of small and medium-sized businesses. The subject of the study is the state policy for the development of small and medium-sized businesses in Ukraine. The scientific task posed in the article involves demonstrating a new approach to choosing the optimal strategy for implementing the state policy for the development of small and medium-sized businesses in Ukraine. The research methodology involves the use of various methods, including the expert analysis method, the paired comparison method, the Delphi method, the integral assessment method, the regression analysis method and a number of general theoretical methods, such as synthesis, deduction, abstract logical, etc. As a result of our research, we presented two models of optimal financial support for the development of small and medium-sized businesses in Ukraine. The calculation made it possible to select one that is most significant for modern conditions. An approach is proposed to assess the effectiveness of the development of small and medium-sized businesses through the calculation of an integral indicator of the effectiveness of the implementation of state policy for the development of small and mediumsized businesses. The study has limitations and does not take into account statistics for the last year in the calculation due to the lack of a number of indicators due to martial law. Prospects for further research are to focus on solving the problems of effectively countering modern financial threats and risks in the context of implementing state policy for the development of small and medium-sized businesses under martial law. [ABSTRACT FROM AUTHOR]

To solve the problem of the qualitative development of industrial enterprises, which lies in the inconsistency of the contours of the quality of the development of the scientific task. The article proposes a methodical approach to the planning of the consistency of the contours of the quality management of the development of industrial enterprises based on the planning of the target contour based on the three-level system model and the means of multifactor modeling, the use of which will allow the management of the industrial enterprise to monitor the state of achievement/failure to achieve the planned development goals and timely identify the cause of this phenomenon during the normal process of management coordination, destabilization and recovery. As a result of modeling and simulation experiments, a bank of levels of operations for various purposes and source data is obtained. The obtained sets of action sequences can be used as "road maps" in case of a real critical situation. The proposed approach can be used to develop options for future plans for qualitative development of the enterprise by setting a target situation for a certain future moment in time and finding a sequence of intermediate situations of qualitative development of the enterprise, which leads to setting a goal. [ABSTRACT FROM AUTHOR]

One of the most effective methods of obtaining evidence during the investigation of a criminal offense is the use of covert investigative (search) actions. Operational units play a significant role in the detection of such crimes, actively participating in criminal proceedings to obtain evidence by conducting appropriate undercover investigative (search) actions. However, the results of the analysis of judicial practice show that in modern conditions, a number of problematic aspects arise during the conduct of undercover investigative (search) actions. These issues have a negative impact on the effectiveness of providing evidence in criminal proceedings. In the places of active hostilities, the preparation and conduct of emergency response, as well as their subsequent fixation, has its own specifics and features. Changing conditions require rapid adaptation to new technologies and work methods, including the use of modern means of observation, analysis and communication. In this article, we considered the specifics of conducting covert investigative (research) actions during the investigation of criminal offenses under martial law. The opinions of scientists regarding the categories that determine the specifics of using and carrying out such actions in these conditions were studied, as well as the analysis of legislative acts regulating the powers of operational units was carried out. In particular, Article 5 of the Law of Ukraine "On operational and investigative activity" defines the subjects of this activity, which include operational units of the National Police. The need for proper planning and conducting covert investigative (research) actions by operative units for the successful disclosure of criminal offenses is argued. The specifics of carrying out individual NS(R)D in these conditions are highlighted and corresponding author's conclusions are made. [ABSTRACT FROM AUTHOR]

The relevance of the study of planning the activities of a territorial community (TC) in conditions of digitalisation includes the use of modern technologies and digital tools to improve the efficiency and quality of administrative service delivery, as well as as well as for the development and optimisation of various areas of local life. Planning the activities of a of the territorial community includes: e-governance and e-services, the use of interactive maps for monitoring and interaction with citizens, providing access to digital learning resources for the local population, and the introduction of Internet of Things (IoT) technologies for monitoring and managing urban infrastructure. The purpose of the article - to conceptualise the issue of planning the activities of a territorial community in the context of the use of modern digital technologies to optimise management processes, improving the quality of life of citizens and ensuring sustainable development of territories. Analysis of territorial community planning in the context of digitalisation may include application of various philosophical methods to understand the basic concepts, goals and ethical aspects of this process - analysis and synthesis, generalisation, cross-cultural method for to understand the development of planning through conflict resolution and adaptation to change; hermeneutic method for interpreting the texts of planning documents, identifying hidden meanings; historiographical analysis to take into account the historical context in solving modern problems of territorial community planning. Research results. The essence of planning the activities of a territorial community in the context of digitalisation is considered. The foreign experience of planning the activities of a territorial community in the context of digitalisation. The directions for improving the planning of territorial community activities in the context of digitalisation are revealed. The author concludes that the current stage of digitalisation contributes to introduction of electronic management systems to optimise the work of local authorities authorities, the introduction of Internet of Things (IoT) technologies for monitoring and management of urban infrastructure, and the development of energy-efficient and environmentally friendly solutions for cities. Planning in the digital environment should be flexible and take into account the constant development of technology and the needs of the local community. It is also important to ensure an open and and transparent decision-making process, taking into account the opinions and needs of the community. [ABSTRACT FROM AUTHOR]

The article offers a comprehensive analysis of the historical development and future prospects for the food industry with a focus on management aspects. The study is based on the study of the stages of the evolution of this industry, including the periods of technological and socio-cultural changes that influenced its development. Historical analysis reveals the key decisive moments in the formation of the food industry, and also reveals the methods and approaches used for management decisions that have determined the industry's strategies over the years. The authors' research also draws attention to the impact of modern technologies and innovations on the food industry, as well as to changes in consumer preferences and environmental issues. Important aspects of production planning and management, which affect the competitiveness of enterprises in the industry, have been considered. In particular, the article highlights the need to adapt to changes in market conditions and consumer requirements, which becomes an important factor in the strategic planning of enterprises. The authors have also conducted the research on the perspective of the future development of the food industry, focusing on opportunities for innovation, sustainable development and global trends. In particular, the article discusses possible directions for the development of management strategies that can help enterprises adapt to future challenges and ensure their competitiveness. Therefore, this article reflects not only the historical aspects of the development of the food industry, but also provides the view of its future from the perspective of management, which makes it useful both for practitioners in the industry and for scholars interested in strategic management and innovation. [ABSTRACT FROM AUTHOR]

The main purpose of the article is to identify the key aspects of strategic planning for the development of trade in the framework of ensuring a high level of security. The object of research is strategic planning of trade development. The scientific task is to present one's own vision of trade development planning through a modern methodological approach by modelling the main stages and processes. The methodology is based on the use of parametric modelling, which brings novelty to the definition of strategic guidelines for planning the economic development of trade. The study offers a modern approach to planning trade development through the presentation of an appropriate methodological approach using modelling tools. The scientific novelty of the results obtained is presented in the form of a methodical approach to the strategic planning of trade development in the system of ensuring a high level of economic security. The practical value of the results obtained is due to the fact that the model can be used in practical activities to ensure the development of socioeconomic systems. Prospects for further research should be devoted to the formation of an operational mechanism for the development of trade in the system of ensuring a high level of economic security. [ABSTRACT FROM AUTHOR]

Introduction. In today's unstable conditions, the issues of planning and budgeting are gaining exceptional weight and relevance. Their solution makes it possible to achieve relative resistance to challenges and risks, and also contributes to more efficient functioning of enterprises in competitive conditions. In addition, taking into account the level of influence of human activity on the use of limited natural resources and on the ecology, the task of their preservation comes to the fore, which can also be solved thanks to the use of these tools, since planning and budgeting are able to provide the most optimal budget solutions and contribute to the solution of global problems of humanity. Methods. The article is based on the methods of empirical and theoretical research. In particular, the comparison is used in the process of identifying the specifics of budgeting and financing of sustainable development in Poland and Ukraine. Analysis and synthesis are applied when establishing the differences between top-down and bottom-up budgeting methods. The systematic approach ensured the study of the peculiarities of the implementation of sustainable development financing from various sources with an emphasis on lending. Graphical methods are used to represent a systematic view of lending related to sustainable development. The use of various methods and generalizations made it possible to obtain qualitative research results that allow effective application of existing foreign experience to spread its use in Ukrainian practice in order to develop the principles of sustainable development in the post-war period. The results. As a result of the conducted research, the experience of the EU countries, in particular Poland, on the issues of sustainable development budgeting and its most important component - environmental protection, is summarized. A critical assessment of the organizational component of budgeting ensured the construction of a simplified scheme of the EU's activities on issues of sustainable development and its financing, which can serve as a basis for improving similar activities in Ukraine. It is proposed to use the budgeting practice that is maximally adapted to a specific business entity by taking into account the disadvantages and advantages of its respective methods (top-down and bottom-up). The expediency of lending enterprises for environmental purposes is substantiated and their dynamics in the Republic of Poland are analysed. Emphasis is placed on the need to analyse factors that negatively affect activities aimed at green transformation of the economy. Attention is focused on the assessment of green washing, as one of the negative factors influencing the financing of sustainable development, as well as on the Polish experience of applying fines and ways of developing budgeting practice. Discussion. Further scientific research should be directed to the study of transparency features and tools, including a taxonomy, which facilitate decision-making on investment projects, their rational budgeting and counteract pseudoenvironmental marketing. In the future, it is also relevant to study the experience and develop a methodology for assessing lending entities (justification of the choice of indicators, identification of risks, etc.), to study the content and composition of reporting as a source of assessment, as well as to conduct a detailed analysis of various forms of financing and budgeting for sustainable development This will enable the rational use of national regulators and supervisory authorities to introduce an effective control system, and will also contribute to the development of a new strategy to counteract the negative manifestations that impede the implementation of sustainable development. [ABSTRACT FROM AUTHOR]

Water resources in the modern world are under anthropogenic pressure, which is increasing with the growth of the world's population and the increase in economic activity. Therefore, the minute-by-minute need for water of proper quality can lead to a shortage of fresh water, which in turn will threaten the existence of humanity. Therefore, there is an urgent need to improve water management systems, taking into account many factors: modern concepts and approaches to water use and wastewater treatment, climate change forecasts, population and industrial development. This is impossible without the use of behavioral models and appropriate software. Currently, a variety of simulation software has been developed and is used (for example, STOAT, SWAT, WaMDaM, WEAP). It allows modeling the behavior of water resources in different territories and making forecasts of the behavior of water bodies. However, such modeling is quite complicated, not only because of the size of the models, but also because of different modeling approaches. The article reviews the current state of water body simulation software, presents the experience of its use for different water bodies in different countries, discusses the problems that arise during modeling, prospects and development of models and related software for system analysis and decision support in water management. The aim of the review is to facilitate interdisciplinary exchange of experience and to provide incentives for future research on database-based modeling in water resources management. [ABSTRACT FROM AUTHOR]

A study of the underground tunnel planning reliability for megacities is proposed based on the use of foresight and cognitive modeling methodologies. Using the foresight methodology allows, with the help of expert estimation procedures, to identify critical technologies and build alternatives of scenarios with quantitative characteristics. For the justified implementation of a particular scenario, cognitive modeling is used, which allows to build causal relationships based on knowledge and experience, understand and analyze the behavior of a complex system for a strategic perspective with a large number of interconnections and interdependencies. The suggested study allows the reliability planning of underground tunnels on the basis of reasonable scenarios selection and justification of their creation priority. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Bulletin of Polissia is the property of Chernihiv State Institute of Economics & Management and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial Space is the property of Cherkasy Institute of Banking, University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Aim. Post-communist planning in Ukraine was essentially transformed over the last years with new approaches, instruments and practices changing the very idea of planning at the local level. As a result, local planning is becoming a mix of multiple usual planning instruments, new optional tools, which have appeared with imported conceptions and widespread participatory practices. This article uses the context of Luhansk region to address the question how this variety of instruments transform the planning processes at the local level in post-transitional perspective. We examine how planning and participatory instruments are developed and combined in the territorial communities of Luhansk region, what are the outcomes and how the main actors evaluate the planning process. Methodology. In this article, we consider how territorial communities use the planning and participation instruments from the standpoints of spatial transformations and place-making, using the experience of the region with a severe planning crisis in recent decades. In order to analyze the state of use of planning and participation instruments at the local level, we focus on planning documents and participatory tools in 26 territorial communities of the government controlled areas in Luhansk region (as of the end of 2021). Additional data for contextualizing empirical information on the planning process, its outcomes and particular instruments were obtained from two focus groups, which involved 35 persons, including local officials, local activists and residents from different territorial communities of Luhansk region. Results. We argue that territorial communities rely on quite diverse planning documents and participatory practices with insufficient focus on planning instruments for balancing the spatial development. Active introduction of the new public participation tools that have become available in recent years had a paradoxical effect in the region, when implementing without reliance on planning instruments. At the same time, many territorial communities are adapting various instruments to specific local context, thus contributing significantly to developing the local institutional environment, creating local success stories and strengthening democratic decisionmaking. We show that planning instruments, their implementations and outcomes of planning activity in most cases are perceived and evaluated differently by the main actors, however many of them are becoming increasingly aware about planning process and interested in developing the planning culture. Novelty and practical significance. This paper contributes to the discussion on the evolution of local planning instruments, the role and effectiveness of certain instruments in the post-transitional perspective. Understanding the state of affairs with local planning and participatory instruments, their interplay and ability to provide expected outcomes contributes to strengthening of the local planning policy and making it more effective. [ABSTRACT FROM AUTHOR]

Effective enterprise management is impossible without rational planning and control of costs. The relevance of the topic is due to the fact that the introduction of an effective cost management mechanism in the enterprise is a time-consuming process that requires professional knowledge in enterprise management. Proper cost management allows you to expand the boundaries of the business, allows the company to find additional sources of resources, make its products more attractive to consumers and expand market share, to win additional market segments. Being in constant interaction with a large number of suppliers, partners and consumers, it is necessary to use different models of cost reduction depending on the situation in the enterprise. And each company individually chooses the most effective methods of cost optimization. The article presents and considers the features and methods of improving the cost management process in the food industry by implementing various types of innovations. The stages of the cost management process and the features of cost accounting have been identified. The main problems that food industry enterprises may face in cost accounting have been highlighted and recommendations have been given to prevent and eliminate these situations. Methods of cost reduction at enterprises have been proposed. The method of obtaining a positive economic effect on enterprises from the introduction of product, technological and organizational innovations has been considered. The introduction of different types of innovations is an integral part of management in the enterprise, as skillful cost management together with novelty gives a double economic effect. The reasons for overspending and a list of measures to minimize them have been given. [ABSTRACT FROM AUTHOR]

The basis of the qualitative organization of the educational process of any educational institution, especially the institution of higher education is a schedule of the courses. The quality of the training of specialists depends to a large extent on the methodically correct established schedule of the courses. The schedule of the courses and examinations is one of the most responsive, time-consuming and tedious tasks of planning the educational process [1]. Researchers have made great efforts to develop a universal automated control system for scheduling. However, to date there is no perfect solution to this problem, because we have to take into account numerous parameters and constraints. None of the previously developed systems is universal and can't meet the needs of all higher education institutions. Most systems use a large amount of input information stored in databases. With the help of complex algorithms, based on the analysis of input information, a course schedule is compiled. However, the resulting schedule is not always perfect and may require a lot of resources and time. The timetable must satisfy the interests of all participants in the process. The interests of some participants may conflict with the interests of other participants in the process [2]. To develop such a system, it is necessary to qualitatively distribute the work among the performers. Creating any project always starts with planning it. To accomplish these tasks, many companies have long used project management systems that allow them to set specific tasks, identify people, follow the process of performing tasks and allocate the necessary resources. The task of managing a software project can be an extremely complex one, drawing on many personal, team, and organizational resources. The quality of a software product is dependent on the process in which the project is completed. Time delays in software development project and low productivity tend to fall right to the bottom line. Recently, the evolution of project management tools for both software and non-software applications has been accelerating at a rapid pace, and the number of available products have grown significantly. There are many project management tools and software being developed every day to help managers to automate the administration of individual projects or groups of projects during their life-cycle [3]. [ABSTRACT FROM AUTHOR]

The own practical experience of an estimation of the innovation and investment projects realized in real practice is presented and the typical mistakes which authors of research in this direction assume are generalized: absence of the proved features of each project, ie the account of economic rent; mandatory sensitivity analysis when substantiating complex projects; availability and assessment of additional income at the liquidation stage of the project; careless attitude to the determination of the interest rate of income and investments that may be involved in the project; mandatory pre-planned research is required. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Bulletin of National Mining University is the property of National Mining University, State Higher Educational Institution and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Sources of Pedagogical Skills is the property of Poltava V.G. Korolenko National Pedagogical University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The own practical experience of estimating the innovative and investment projects realized in real practice is presented and the typical mistakes which the authors of research in this direction assume are generalized: the proved features absence of each project, i.e. the economic rent account; mandatory sensitivity analysis when substantiating complex projects; availability and assessing the additional income at the liquidation stage of the project; careless attitude to the determination of income interest rate and investments that may be involved in the project; mandatory pre-planned research is required. Innovation and investment processes play a crucial role in ensuring the economic growth of the state, in the innovative model implementation of its national economy development. But domestic industrial production as a whole remains unfavourable for innovations, although in recent years there have been significant changes in the country's economic development. That is why the issue of forming a scientifically sound innovation and investment policy, effective innovation and investment projects implementation should be given much more attention in the research of domestic experts, as the rapid development of the world and Ukrainian economy in the future will be determined by innovative and investment activity. [ABSTRACT FROM AUTHOR]

Peculiarities of planning implementation at the enterprises are investigated in this paper. It is determined that the effectiveness of planning for the company largely depends on practical implementation of approved plans. Sometimes good long-term plans do not ensure the company success only because certain mistakes are made during their implementation. The successful plans transformation into practical activities can require the creation of the plan implementation project. This document can include short-term and long-term goals, tasks list, also it defines functions and responsibilities, outlines the budget and required resources as well as assumed liabilities. It is noted that during the planning implementation into practical enterprise activity it is necessary to take into account goals, deadlines and schedule times, resources allocation, assignment of performers responsibilities, performance monitoring and success measurement, plans correction and adaptation, results evaluation. It is emphasized that the planning implementation at the enterprise is a long process including a number of stages. In order to implement the plans into practical enterprise activity successfully a special document can be worked out. This document contains the following parts: introduction, management overview, major tasks, implementation schedule, security and privacy, list of resources and implementation support, documentation, performance monitoring and control, criteria for the determination of plans implementation, glossary, sources of information for planning implementation needs, approval of a certain planning implementation sequence. It is stated that for planning implementation at the enterprise, it is necessary to assign the liabilities to the responsible executors or to create a special body designed for the organized implementation of planned tasks. It is defined that failures are probable during the good plans implementation and goals achievement. It is summarized that profound preparation for planning implementation contributes to the optimal use of resources, effective plans implementation and achievement of the enterprise success. [ABSTRACT FROM AUTHOR]

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of the article is to offer methodological provisions for improving the planning of economic activities of agricultural enterprises based on a systematic approach for making effective management decisions. Research methods. The monographic method is used in the process of summarizing the scientific provisions for improving the planning of economic activities of enterprises. To identify and interpret a specific agricultural enterprise, a systematic approach is proposed, which makes it possible to establish the relationship and consistency of production and sales indicators based on cause and effect relationships. Patterns in changing the price of products, the level of economic profitability, depending on the ratio of sales and production volumes have been determined using Microsoft Excel tools. Research results. The results of managing of a specific agricultural enterprise (state- enterprise "Research enterprise of the Institute of Agriculture of the North East of the National Academy of Agrarian Sciences of Ukraine", Sumy district, Sumy region) for the production and sale of winter wheat and milk have been established. Using a systematic approach, the proposed system of equations, which determines the relationship between indicators of production and sales of products, identification and interpretation of processes for the production and sale of winter wheat and milk are carried out. Using Microsoft Excel tools, patterns were established in changing the price, the profitability of production and sales of winter wheat and milk, depending on the corresponding ratio of sales and production volumes. The level of the total production cost and its minimum price is determined, at which economic efficiency is achieved, the economic effect is ensured when planning economic activity, and management decisions are scientifically based. Scientific novelty. The sequence of managerial decisions on planning the economic activity of agricultural enterprises based on determining the situation on the market and production having a scientifically substantiated difference is established. Practical significance. Using the proposed methodological tools for planning economic activities of agricultural enterprises makes it possible to improve management, increase the efficiency of production and sale of products. Tabl.: 7. Figs.: 4. Refs.: 11. [ABSTRACT FROM AUTHOR]

Copyright of Visnyk of Karazin Kharkiv National University. Series "Geology-Geography-Ecology" is the property of V.N. Karazin Kharkiv National University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Modern changes in Ukraine require new marketing measures concerning the strategy of socioeconomic development of agribusiness entities. It is necessary to investigate new, still not well-formed environment and to search new logical, rational marketing strategies having rational ways of solving crisis situations. Planning is an integral part of the marketing activities of any business entity and an important management function. In order to ensure continuous rhythmic production progress, it is necessary to establish related tasks and organically coordinate plans both in terms of time and related objects, industries, uninterrupted supply of resources for production. While making plans, their timely adjustment taking into account changing tasks and all specific conditions is necessary. One of the main problems of modern enterprise planning, especially agricultural, is the pattern attitude of business participants to the essence of planning and the plan as it is. No matter how the company tries to reduce the number of corrections and improvements, very rarely the plan is final. Market economy requires radical revision of the requirements for the plan development technology. In recent years, mechanized and automated methods using PCs are used and replace the traditional method of planning using the simplest computing tools. Digitization of economic business processes is becoming popular. The method of using modern electronic enterprise planning programs is more effective than traditional and adaptive planning. Besides, it enables to avoid all subjective factors while planning. In this regard, the electronic program for planning the agricultural enterprises activities was developed. The transition to the electronic planning system provides many new opportunities for the planning economist. The introduction of this electronic program into agricultural enterprises activities makes it possible to identify the strengths and weaknesses of the planner. The electronic program is capable to provide sustainable competitive advantages of the enterprise activity. [ABSTRACT FROM AUTHOR]

Copyright of Problems of Economy is the property of Research Centre for Industrial Developmen Problems of Nas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Science in Olympic Sports is the property of National University of Physical Education & Sport of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Modern analysis and coverage of socio-political, socioeconomic transformations in the Ternopil Region in September 1939-1941 contributes to the adoption of the narrative, the de-Sovietization of the consciousness of certain strata of modern society, and the awareness of the aggressive nature of totalitarianism. Secondly, Sovietization of Ternopil took place simultaneously with the elimination of Poland by destroying democratic European values, with the rigorous implantation of Stalin’s party-state policy, aimed at establishing an authoritarian administrative command-and-control system in the western Ukrainian region whose rudiments are really felt in the modern Ukrainian society. [ABSTRACT FROM AUTHOR]

The article reveals the formation and mechanisms of the introduction of Soviet methods of agricultural management, in particular one of its divisions as stock-breeding. The Soviet government, which began to use the command- and-administrative methods of its Stalin reforms in September 1939, brought a decay to the occupied territory of the area of impoverishment, anger and exacerbation of contradictions between the population and the Soviet regime. [ABSTRACT FROM AUTHOR]

The organization of education for persons who are studying is carried out in accordance with the courses timetabling. Courses timetabling should provide an effective implementation of the curriculum in full. The problem of creating the courses timetabling has been given sufficient attention during the last decades. But even today, the process of creating the courses timetabling requires a fairly large part of human control. The typical problem of creating the courses timetabling is to plan a set of meetings between teachers and students over a period of time that requires some resources and should meet some additional requirements. Significant requirements in scheduling are those in which the teacher, student, or audience is not used more than once at the one-time interval. Creating the courses timetabling in institutions of higher education is carried out every semester. Preparing the timetabling of the courses is a labor-intensive, tedious process that requires a significant amount of human resources and time. In this scientific article, an analysis of process creation of the courses timetabling is carried out. In the course of work are investigated basic guidance documents for the creation of the courses timetabling. On the basis of controlled observation, where the observer was included in the process and conducted in real conditions, on the basis of the dispatch of educational department of the Odessa National Academy of Food Technologies, the process of creation of the courses timetabling is described, and the main structures of the institution of higher education, which are involved, are determined. On the basis of controlled observation, where the observer was included in the process and conducted in real conditions, on the basis of the dispatch section of educational department of the Odessa National Academy of Food Technologies, the process of creation of the courses timetabling is described, and the main structures of the institution of higher education, which are involved, are determined. Constraints which must be observed during the process are divided into hard and soft. Actual solutions are investigated, such as: genetic algorithm, greedy algorithm, graph coloring method, method of logical programming with constraints, etc. Describes what determines the performance of these methods and algorithms. [ABSTRACT FROM AUTHOR]

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Finance / Oblìk ì Fìnansi is the property of Institute of Accounting & Finance and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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Under the conditions of the information society, new tasks arise before management accounting, which require taking into account all structured and unstructured information that is directly or indirectly related to the activities of economic agents. The purpose of the article is to clarify the role of management accounting in the context of a constant increase in the volume of information on the activities of economic entities. The analysis of scientific and regulatory-legal approaches to the interpretation of the concept of management accounting was carried out. The options for organization of management accounting at the enterprise were disclosed. It was revealed that today it is impossible to define a clear procedure for organizing of management accounting at an enterprise, since each enterprise can independently develop a system and forms of management accounting, as well as reporting forms and control procedures of economic operations. However, the factors that influence its construction can be identified as well as the general principles of organization of management accounting. The process of information generation for making managerial decisions was characterized. Requirements for accounting information were defined as well as types of information which are necessary for management accounting. The peculiarities and tasks of management accounting ensuring the achievement of the main goal - providing managers with information necessary for making managerial decisions were highlighted. The principles of building the management accounting were investigated. It was established that management accounting is an integral part of the management, because it contributes to the enterprise development and to the approval of its competitive market position. So, management accounting should be considered as an independent direction of accounting, focused on processing large amounts of information. It allow to respond in a timely manner to changes in the activities of the enterprise and make quick decisions to eliminate shortcomings, increase productivity and achieve maximum profitability of the enterprise. [ABSTRACT FROM AUTHOR]

Copyright of Socio-Economic Problems & the State / Socìalʹno-Ekonomìčnì Problemì ì Deržava is the property of Academy of Social Management and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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The article discloses the essence, meaning and importance of information activity of the enterprise, which is aimed to meet the needs of management and owners of the enterprise in a timely, reliable, structured, qualitative, legally obtained information for the prompt adoption of management decisions regarding tactics and strategies of enterprise effective work. In order to ensure its effective management it is recommended to use the scram to the planning of information management systems of enterprises. The sprint-backlog of information activity of the enterprise was developed according its main technological operations (obtaining, using, distributing, storing information, removing from circulation and destroying data, etc.); the model of planning of information activity of the enterprise by using the scram is offered. [ABSTRACT FROM AUTHOR]

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The article is devoted to the study of the problem of semantic filling of the spatial structure of urban settlements of the Volyn province (the end of the ХІХ - the beginning of the XX century). The purpose of the work is a general analysis of the spatial semantics of the cities of Volyn province. During the whole of the investigated period the number of official cities was constant, and only at the beginning of the 20th century Zdolbunov was received the status of the city. The regulation of the inner city space was directed by the city public administrations. It was at the expense of the city's funds that the streets and squares were used, and, through the local authorities' orders, a centralized regulation of street names and house numbering was carried out. At the same time, before the start of the First World War, the process of streamlining the urban space was never completed, the reason of this was the lack of necessary funding from the city treasury. [ABSTRACT FROM AUTHOR]

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