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The subject of research: theoretical and practical aspects of the organization of activities, accounting and taxation of tourism business entities. The purpose of the article is to develop scientific approaches and guidelines for the organization of activities, accounting and taxation of small businesses in the tourist sphere. Method or methodology for conducting research. The methodological basis of the study is general theoretical methods of scientific knowledge, basic approaches and statements of legal and accounting support of small businesses in the tourist sphere, which are highlighted in the works of domestic and foreign scientists. The following methods to perform the set tasks were used: dialectical method – for analysis of legislative and regulatory documents and scientific works of scientists related to the organization of activities, accounting and taxation; analysis and synthesis – in the study and generalization of foreign and domestic experience of theoretical and methodological foundations for travel agencies accounting and taxation; statistical method – for analysis and comparison of statistical data related to the functioning of small businesses in the domestic tourist sphere; abstract-logical – for theoretical generalizations and formulating the conclusions. The field of application of results. The results of the study can be used in the field of tourism in the organization of activities, accounting support and taxation of small businesses in this sector. The results of research and conclusions. Based on the study, the essence of tourism activities is determined, its main actors are characterized. In particular, the focus is made on small businesses, and their role in the national economy is determined. The current practice of accounting support for the functioning and management of tourism business entities is studied. Differences in the organization of accounting of a tour operator and a travel agency are substantiated in detail. The peculiarities of taxation in the tourism business are clarified.

The relevance of the research topic is to study the methodological foundations of human capital assessment. Purpose: comparative analysis of fundamental methodological approaches to the valuation of human capital. Methods – analysis, synthesis, comparisons and etc. Results of work: the study of the methodology for assessing the development and functioning of human capital is particularly important in modern conditions. The priorities of the global economy indicate the restrictive impact of resource advantages, determining the dominant role of innovative and technological factors, which also include the level of accumulated human capital. Given the low resource intensity of developing economies, the analysis of methodological approaches to assessing the functioning and development of human capital is particularly relevant. Conclusions: the main methodological approaches of human capital valuation are studied. The evolution of their development in the context of various economic doctrines is considered. Formalized algorithms for determining the value of human capital in the context of cost and income evaluation principles are presented. The advantages and disadvantages of the studied methods are revealed and the possibilities of their synergistic use are determined.

The subject of the research is the peculiarities of the definition and accounting of financial performance of enterprises, implementation and use of the data obtained in the management of their development. The purpose of the work is to identify the features of the content and components of financial performance of enterprises, justify their methods of accounting and analysis, use of the received accounting and analytical data in the tactics of activities and strategies for development in the future and to ensure efficiency and competitiveness. Methodological basis of the article became general scientific and special methods of scientific knowledge, accounting of incomes and expenses, financial results, generalization, method of comparative analysis, statistical and other methods of research. Results of work. It has been determined that financial results are fundamental to ensuring the efficiency and competitiveness of enterprises in a market economy. Therefore, their identification, interpretation of the content of the main factors and components is one of the main tasks of accounting and analysis of entrepreneurial activity. The specification of accounting and analytical information depends on the demands of enterprise management in order to make informed tactical and strategic management decisions. At the same time, it is said, rather, not about reducing costs and increasing revenues, but about their optimization. Increasing costs can even be deliberately admitted in cases of social responsibility. The field of application of results. The results of the study can be used to improve the accounting of income and expenditure, optimizing financial results in general; in the development of managerial accounting. They are important for the management, systematic management of tactical and strategic activities of enterprises as a whole, as well as responsibility centers. Conclusions. Accounting and analytical data on financial performance of enterprises can be used in forecasting and planning of their development in the future. They are the basis for tactical and strategic management decisions in order to increase the efficiency and competitiveness of enterprises in the conditions of market competition and uncertainty of the external environment of management.

The subject of the study is a set of methodological approaches and methodological provisions for determining the economic substance of financial results of business associations. The purpose of the article is to highlight the main approaches to the economic substance of financial results of business associations and their formation in a market economy. Methodology of work. The work is based on the results of the study of contemporary domestic and foreign views on the economic essence of the concept of «financial results» of enterprise associations and their formation in a market economy. The methodological basis of the study is an integrated approach, system-structure analysis and a dialectical method of scientific knowledge. Results of work The theoretical questions concerning consideration of the category of the concept of «financial results» are investigated. The main approaches to determining the nature of financial results and their characteristics are described. The financial results are defined as the difference between the revenues and expenses of all types of enterprise activity, reduced by the amount of accrued income taxes. Two fundamental approaches to the calculation of financial results of the enterprise are considered. Three main approaches to the interpretation of the content of financial results of the enterprise are described. The field of application of results. Organization and conducting of scientific researches on generalization of approaches of economic essence of financial results of associations of enterprises. Conclusions According to the results of the study, we have seen that there is no unambiguous interpretation of the category «financial result» in the economic literature. The financial results reflect the purpose of the business, its profits, which are crucial for the enterprise. Summarizing all the definitions considered, it should be noted that the financial result - net profit (loss) is defined as the difference between various types of income and expenses of the enterprise for the reporting period.

The subject of research is to study the essence of the concept «expenses», and also based on the costs of education at the local level there are revealed problems of financing. The purpose of research is to expose the essence of expenses as well as analyse of expenses as to the functioning of secondary education schools for the last years. The results of work. The essence of the concept «expenses» is determined; the dynamics of expenses on education and on general secondary education is given. Practical implications. The results of this study can be used in studying the problems of education in particular financing of general secondary education sector. Conclusions. Thus, studies of the current state of education financing in Ukraine shows that to solve problems of this sector needs to develop a quality system of state measures that will be aimed at its effective development. In addition to that the main task has to be ensuring of sufficient financing of this sector by optimizing of budget and off-budgetary resources for its development.

The subject of the article is a theoretical and methodological principles of accounting in private pension funds. The aim of the article is to identify current trends and generalization of experience in accounting in private pension funds. Methodology work of this article is general scientific methods of cognition, generalization, method of comparative analysis, statistical and other methods of research. Results of research. The main features of income and expenditure of private pension funds, functions and duties administrator of NPF and analyzed the correspondence of pension benefits and pension contributions. Scope of results of research. The results of the research can be applied in practical economic activities. Conclusions. Provide storage for their future retirement in the status of non-governmental working can anyone using the services of private pension funds. NPF funds are a source of long-term investments necessary for economic development. During the accounting administrator as legal entities on a professional basis, should be expected to conclude pension contracts of personalized registration of the fund to ensure payments and reporting.

The subject of the theoretical and methodological foundations and practical aspects of planning economic performance of the industry. The purpose is to present the methodology of forming multi-system for operational and strategic planning of economic performance of the industry. Methodology. This work on the study of modern foreign and domestic theories for planning economic performance of industrial activities. Practical implications. Despite the considerable number of scientific studies on the management performance of the entity, virtually no development to ensure operational and strategic planning of economic performance of the industry. Results. Trends of modern economic entities require a realistic assessment of their strategic capabilities and future activities. It is characterized by constant changes in factors external and internal environment, including increased competitive environment and integration processes in the contemporary economy. Strategic research concerns changes associated with end system software: finance, procurement, production, sales, social, in which the entity operates. Within the information and analytical support strategic research performance of the industrial enterprises there is sufficient need for information on the data subject, its sectoral associations. The lack of consolidated consolidated analytical reports makes it difficult not only search for necessary analytical information, but also to compare different indicators on the efficiency of businesses.