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Scientific Bulletin:
Finance, Banking, Investments.
2014 1 (26
)


Finance

Tarasenko I., Vergun A.
Using of systematic approach to management of financial security in enterprises
Investigation of financial security at the microeconomic level systematic approach was carried out in the article. The concept of «financial security» and «system» were considered, with their help the definition of «system of management of financial security» was suggested. Place of system of management of financial security in the organizational structure of the enterprise hasbeen shown. Management of financial security has been considered as a definite structure and the process needed to achieve long-term goals of the company.

Korchinskiy V.E. , Litun M.I.
Features of the treasury services of local budgets. Ways of improvement
The article investigated the nature of the treasury system of cash execution of the budgets for revenue and expenditure, its differences and advantages compared with the banking system. The authors discussed the main problems of the budget execution using the treasury system, and suggested ways of improvement of the system of cash execution of the budgets of different levels.

Maschenko E.
Balanced scorecard as instrument of managements by finances
Pre-conditions of setting of the Balanced Scorecard are grounded in the mechanisms of financial management. The general signs and differences of the use of the Balanced Scorecard are determined in state and private sectors. The cause-effect connections are set between the constituents of the system: finances; clients; internal business processes; studies and development. Thestages of introduction of the Balanced Scorecard are grounded.

Nekhaychuk Yu.S., BorunovD.
The conceptions of financial planning and its challenges modern management of industrial activities
There are discusses the concept of financial planning in historical perspective In a scientific article. The authors performed and systematized characteristic of teleological and genetic concepts, their advantages and disadvantages, the possibility of theiruse in practice. The researchers investigated as a function of financial planning financial management enterprise by using various models of strategic management.

Bryazkalo A.E.
Features the formation of financial resources of local governments
This article investigates the nature, composition and financial resources estimated condition of the formation of localgovernments. The ways of the local authorities are offered to find and attract additional financial resources.

Taxes

Vorobyov Yu.N.
Estimation of the dwelling real estate for subsequent taxation
In the article the question of taxation of the dwelling real estate is probed in Ukraine. Principles and functions of taxation of the dwelling real estate are considered. Problems are certain during realization of estimation of the dwelling real estate with thepurpose of taxation.

Kryuchkova N.M.
Problems of implementationin Ukraine of property tax, other than land
In the article investigational taxation of the real estate, different from lot land in the leading countries of the world and countries of the UNS. Certainly basic problems of introduction of property tax, different from lot land in Ukraine. The ways ofthe effective use of this tax are offered.

Sverdan M.M.
Implementation of tax principles in Ukraine
System of tax principles is studied. Principles of tax policy and tax system are delineated. Analysis of the principles of tax policy and tax system is made. A comparison of tax principles in the legislation is made. The suggestions of a more rationalstructuring of tax principles are made.

Banks

Vorobyova O.I., Glushenko O.I.
Capital management commercial bank
Theoretical positions of the «Capital Bank» and «Money Management Commercial Bank» are investigational in the article. Also defines the types of bank capital and methods of management, analyzed the capital of «OTP bank», the main aspects ofmoney management in the bank are investigational in the article.

Tsugunyan A.M.
Assessment the creditworthiness of the borrower and ways to improve
The article describes the theoretical aspects of realization of estimation of solvency of borrower. The of analysis of basicmethods of estimation of borrowers persons is conducted, their criterion indexes are analyzed. Problems are educed in the estimation of solvency of borrower and suggestions are reasonable on the improvement of methods which are used by domestic jars.

Shvarts O.V., Kovalenko D.V.
Stress testing as a tool for estimation of bank’scurrency risk
The actual questions of stress testing currency risk of the bank are reviewed and types such testing is defined. The basicattention is given on the definition of the algorithm stress testing currency risk VaR-based method.

Mstoyan K.V., Tarasenko M.V.
Bank competitiveness: subject matter and impact factors
Morphological analysis and identified the main approaches to the interpretation of the definition of competitiveness of theBank. Lists and describes the components of competitiveness of the banking institution. Investigated the relationship betweenthe concepts of «the Bank’s competitive position and the competitiveness of the banking product». Investigated external andinternal factors of influence on the level of competitiveness of the Bank.

Goryacheva K.
The oretical bases of the selection model formation of optimal credit project of industrial sustainable development
The paper provides the selection model of optimal credit project of industrial sustainable development. Optimality criteria from the perspective of sustainable development have been identified. Calculation of riskiness of the project and integral indexesof its financial, social, industrial, environmental performance has been presented.

Zaslavska O.
Modeling of the structure of banks’ credit potential based on the correlation-regression analysis
In this paper is investigated the problem of modeling the structure of credit potential of commercial banks using economic- mathematical methods. The was designed the special application software for modeling the structure of the resource base of credit and investment banking based on correlation and multi-criteria analysis. Research carried out by the example of three local banks: PJSC «Raiffeisen Bank Aval», PJSC «Bank Lviv» and PJSC «ComInvestBank». The author proposes a science- based mechanism of modelling of credit potential of banks and forecasting its volume.

Vorobyova E.I. , Osmanova E.U.
The main directions of monetary policy of the national bank of Ukraine on the credit policy of commercial banks
In the article the analysis of value of the bank crediting is conducted for the redistribution of capitals and smoothing of norm arrived. The article considers objectives and instruments of monetary policy of the National Bank of Ukraine. In this paper westudy the methods of influence of monetary policy of the National Bank of Ukraine on the credit policy of commercial banks. The article analyzes directions influence the monetary policy of the National Bank of Ukraine on the credit policy of commercial banks.

Investments

Dubyna M., Pylevych D.
Problems of intensification the forming and attraction investment in the development of national economy
The problems of intensification the forming and attraction investment in the development of national economy were identifiedand systematized, their essence was disclosed.

Economics & Management

Klimchuk S .V .
Innovative development of the financial and economic security of socio-economic systems
Development of the economic systems supposes forming of the reliable system of safety of functioning. The system of safety of functioning of economic process is a difficult ambiguous mechanism which is able to provide the effective cooperating of subjects and objects of the economic system with an external and internal environment. Therefore innovative development is social economic systems, accompanied by the permanent search of potential possibilities of protected from external and internalthreats. The modern state is social the choice of finance-economic indicators, providing localization of external and internal threats puts the economic systems a priority task. On it have influence a number of factors, both political and social character.

Kussy M.Yu., Kotlyarova K.S.
Enterprises of agrochemical service, problems and the ways of solution
The article identified the problem and suggest ways to improve the functioning of enterprises agrochemical service ofUkraine at the present stage of development.

Dubovyk O., Martyniuk I.
Evaluation of the economic situation in Ukraine with environmental factors
The economic condition of the country is assessed in the article, taking into account environmental factors. The economicdamage from the negative state of the environmental situation and the state environmental safety are investigated. The influence of environmental tax and fee land on ecological and economic development of the country is considered.

Yegorchenko T.
Integration with other accounting economics and convergence of education
Acritical assessment of the existing training programs for students in the direction of «Accounting and Auditing». Suggested areas for improvement in the integration of accounting with other sciences and the convergence of education. Focuses on thecharacteristics of the competency of accountants and auditors

Iefimenko T.
Role of accounting information model creation enterprise
The aim of the study need to recognize the elected proof deciding factor accounting methodology for the creation of newtools development of administrative decisions. Such an instrument is an information model of the enterprise. Stated that theinformation support required quality can provide accounting. Accounting historically formed an independent science. Recognizedas defining for building information model of the enterprise, the property communicativeness accounting system that forms aunity with its particular institutional environment and turns keeping a major supplier of information resource type. The modern state of the elements of the method of accounting as media properties communicativeness. This paper presents a new approach to the systematization of the principles of financial reporting from the perspective of values for the quality of the information model of the enterprise. Concluded the possible use in future studies of the conceptual approach to understanding the place of accounting in the information model of the enterprise.

Kostyuchenko T.I.
Need of branding at emerging economy conditions
This article discusses one of the non-price methods to ensure the competitiveness of products — branding. Specificallyaddressed are the concepts of «brand», the basic characteristics of the brand that carry a significant impact on the marketposition. Emphasis on what brands are kind of the quintessential representation of any advertising firm. For well-known andlong-serving companies they bring quite a considerable capital, which if used properly can generate additional revenue.

Kussy M.Yu., Shpilkina A.V.
Mechanisms for increasing of efficiency’s increase in the activity of recreational business by the using of economic-mathematical models
The article deals with the building of a special economic-mathematical model that suggests a consumer may get all servicesnotwithstanding the price of the room that person has.

Ukrainska O.O., HodyakovaO.V.
The concept of improvement of the mechanism of an assessment of competitiveness of the enterprise
The concept of improvement of the mechanism of an assessment of competitiveness of the enterprise, directed on search ofreserves of increase of profitability of production as bases of stable work of the enterprise is developed; the main ways of increase in competitiveness at the chosen enterprise are defined.

Zabashtanska T.V.
Regression model operation municipal Ukraine
The article deals with the issue of increasing the efficiency of operation of a municipal services focusing on finding additionalsources of its financial security through increase in budget funding, fundraising potential investors aimed at the introduction of advanced technology and implementation of advanced control solutions to industries on life support society.