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Scientific Bulletin:
Finance, Banking, Investments.
2013 3 (22
)


Finance

Vigovskaya N.G.
Fiscal policy in the conditions of reformation of the system of local finances
Essence of local fiscal policy is exposed in the article, her classification is carried out. Strategic and tactical aims and tasks, principles of construction of effective and reasonable fiscal policy, are offered at local level.

Doroshenko G.O.
The formation of foreign exchange risk management strategy in enterprises
The uncertainty of the exchange rate in the future, it may change can cause considerable monetary loss of any entity (enterprise, company, bank), which likely reflect full term «currency risk». The reason for currency risks canbe modified as political and economic factors. In today’s currency risks affecting the operating results of many companies, even if they are not engaged in foreign trade. Considering this is particularly important search managementcurrency conversion risk companies to reduce or avoid the likely financial costs in the event of adverse exchange rate fluctuations.

styrk L.
Prospects of development the financial mechanism are in Ukraine
The article reveals the problems of the financial mechanism at the macro level in terms of its components:budget, tax and credit mechanisms. On the basis of the analysis of tendencies of the economy’s real sector development revealed contradictions that hamper the sustainable development of enterprises. Defined the ways of improving theeffectiveness of the financial mechanism in the conditions of changes of the market environment.

Kondrashova G.P.
Apartment houses: the history and development prospects for the housing problem in Russia and Ukraine
The article deals with the essence of apartment houses, the story of their development abroad, the prospects of their development to solve the housing problem in Russia and Ukraine.

Pivnyak Y.
Problems of the improvement the financial control in Ukraine
The main indicators of the activity of bodies of financial control. Revealed the main problems of the state controlsystem. Suggests ways of improvement of the financial control in Ukraine.

Stepura V.
Conceptual framework of integrated financial planning
Anew paradigm for financial planning in ensuring financial sustainability of enterprises is formed. The essence, the place and the role of integrated financial planning as a tool of ensure the financial sustainability of enterprises isdisclosed. Grounded conceptual grounds of the integrated financial planning and methodological basics of risk- oriented financial planning.

Temnikova N.
Diagnostics and analysis in the management of financial capabilities in enterprises
The article gives characteristics of the linkages of diagnostics and the analysis in the management of financial capabilities of enterprises. System of the main characteristics of financial insolvency of enterprises is formed.Information support of diagnostics and analysis of the financial capabilities of the enterprises is structured. Methodical approach to the diagnosis and analysis of the financial capabilities of the enterprises with the use of advancedsystem of its indicators is developed.

Chernodubova E.
Tools of adaptive financial mechanism the ensuring profitability in enterprises
The article reveals the conceptual framework and tools of adaptive financial mechanism of ensuring profitability of enterprises. Identified financial leverage of this mechanism in the context of the impact on the profitability ofenterprises. An approach to the analysis of the effectiveness of the financial mechanism and directions of its improvement is offered.

Klitinsky U.
Formation of financial policy at the regional level
The essence and the content of regional financial policy are considered and aims are structured. A classification of regional financial resources as an object of financial policy is proposed. Grounded methodological regulationsfor the formation of a regional financial policy and assessment of its effectiveness. Developed a matrix positioning of the region on the type of reproduction financial capacity.

Lyn Y .
International experience and national practice of providing performance audit
Analyzed the methodology of the Accounting Chamber of Ukraine to conduct performance audits. Represented by international best practice on methods and approaches used in conducting the audit. In terms of the stages of the audit suggest ways to improve the national methodology for conducting the audit in accordance with international standards and international best practice.

Mardar O.
Development of public funds mechanisms in the funding public procurement
The authors propose a mechanism for allocating public funds to the public institutions in the implementation of public procurement in the formation of the State Budget of the program-target method.

Taxes

Lysyak L., Taranenko V.
Tax instruments of state regulation in business
The tax instruments of state regulation of business activity in the action of the Tax Code are summarized, andareas for further improvement of tax policy in the aspect of enhancing private investment are identified.

Gordiyenko E.S.
Tax stimulation of activity the construction enterprises in Ukraine
Theoretical bases of tax stimulation of activity of building enterprises of Ukraine are exposed in the article.Aims, directions, forms, methods and instruments of tax stimulation of activity of enterprises of building complex ofUkraine, are certain. Determination of tax stimulation of activity of enterprises of building complex of Ukraine isexposed. Classifications over of instruments of tax stimulation of subjects of management of building industry ofUkraine are brought.

Insurance

Papaika A.A .
Strategy directions of insurance company’s flexible management
The article defines strategy directions of insurance company’s flexible management. The implementation ofthese strategy directions will enhance the adaptive capacity of insurance companies to unstable factors of the economicenvironment.

Vodolazskaya O.
Main problems and areas of interaction of the insurance system and the manufacturing sector
The main areas of cooperation between the insurance company and the company, their analysis. The approaches of forming a flexible and efficient working system interconnections insurance companies and industrial enterprises.

Banks

Versal N., Samsonova M.
Effect of exchange rate changes on the banks attraction and allocation of resources in foreign currency
This paper studies the effect of exchange rate changes on the amount of foreign currency deposits of banks. Key issues of attracting deposits by banks in foreign currency are identified. Analysis of major trends in the volume of loans and deposits in foreign currency in the pre-crisis, crisis and post-crisis periods is made.

Pantielieieva N.N.
Investment banking business: necessity, problems and opportunities for the economy of Ukraine
The development specificity of investment-banking business in Ukraine is analyzed in the article, the problems and improvement ways of its effectiveness for national economy development are determined.

Tkach E., Legkostup I.
Monetary policy features in macroeconomic conditions of Ukraine: aretrospective apect
Peculiarities, specificity of a monetary politics in conditions of economy reforming of Ukraine and its role inovercoming the crisis phenomena, stabilization of economy, its stimulation and to the subsequent development are considered in this article. The retrospective aspect is applied for a better understanding of monetary policy in macroeconomic realities of Ukraine.

 

Shpakovskaya N .
The metho dical approach to the assessment of the financial sustainability in the bank
Allocated internal and external components of the Bank’s financial stability in the context of the concept ofsustainable development. Developed methodical approach to assessment of financial stability of the Bank. Givencharacteristics of the key criteria of financial stability of the Bank according to the subjects of the assessment. Grounded classification of indicators and measures to increase the financial stability of the Bank.

Investments

Kutsenko T.
Tools of activization investment process under conditions of implementation investment reform
In this article all features of investment sphere and directions of the investment reform were analyzed. Alldirections of efficient use of national projects were grounded as a tool of attracting foreign direct investment forintegrated economic development of the country.

Basov .
Internal control of investment activity in the enterprises
Essence of internal control of investment activity of enterprises, pre-conditions and principles of his organization is considered. Conceptual bases of internal control of investment activity of enterprises are grounded. Comparativedescription of previous, current and final control is resulted. Stages of conducting of internal control of investment activity of enterprises are certain.

Vergun M.A.
Method of assessment level investment potential of the university in a market economy
The questions of definition and study of the structure of the investment-potential university allowing for the current socio-economic situation, the Ukraine and the technique of assessing its level using economic and mathematical methods.

Economics & Management

styrk R.
Internal control in managing the sustainable development in enterprises
In the article the preconditions and directions of development of the methodology of internal control in modern conditions are defined. Disclosed the place and role of internal control in managing the sustainable development of enterprises. Formulated methodological principles of internal control, which are based on certain assumptions and the new paradigm. Disclosed methodical bases of monitoring of the efficiency of provision of sustainable developmentof enterprises.

Lazebnik L., Mendeleeva V.
Impro ving corporate governance as an part of strateg
The article reviews the existing system of corporate governance in the banking sector in Ukraine and abroad. The specific features of corporate governance and its relationship with strategic planning in the bank, demarcated category of «corporate governance» and «corporate management» and an « bank corporate strategy «Shown theimportance of corporate governance ratings, aims to establish whether the corporate governance of the bank accepted international standards. Shows the state of corporate governance in a number of banks in Russia and Ukraine overthe past 5 years and overall rating governance of foreign banks. The authors identified factors that do not allow widely and effectively apply the benefits of corporate governance in the banking sector of Ukraine defined problemsin their historical and administrative boundaries.

Kirilishen Ya.V.
Synthesis of information support structure mechanisms of logistics processes industrial enterprises
Logistics system of industrial enterprises is a complex multi-component system with the logistics processes are composed of an ordered set of functions (stages) implemented components of the system. The article deals withquestions of the organization of information management software for such a system.

Shapovalova T.
Social networks as the social capital’s determinant
Based on the conducted in the article analysis of the scientific literature, there have been found that an essential component, a ‘vascular system’ and the determinant of social capital are the social networks. It was revealed thatsocial networks enable to accumulate social capital. It was clarified that a economic agents’ membership in social networks is their source of information, access to material and non-material resources, their interexchange andprovides them with opportunities to gain competitive advantages. It was determined that the links and relationships between social networks’ members have a disproportional nature. It was ascertained that the social networks (open,closed) can be either positive or negative resource for economic development society in whole.

Archakov Ya.A.
Info rmative providing of management of socio-economic systems
Sources and structure of the informative providing of the socio-economic system, which is basis of acceptance of effective administrative decisions, are examined. The analysis of his application in the general system of managementis conducted.

Brikman T.
The concept of development in public -private partnership
Components and the priorities of the potential of partnerships between the authorities and the private businessare defined. The concept of development of public-private partnership of the industrial enterprises and state authorities is grounded. Developed a model of state regulation of innovative-investment activity by means of tax incentives onthe basis of special government programs. Proposed activities for the development of the private-state partnership.

Turchin A., Akulinin A .
Method o f estimation potential and operating contractors in enterprise
In this article was developed method which estimate potential and operating contractors. This method is instrument of minimization of economic and financial risks for enterprise due to acceptance of timely and objective administrativedecisions. Three classes of evaluation indexes were selected for the lead through of qualification and was entered the categories of contractors which determine their state.