³ñíèê Êðåìåí÷óöüêîãî íàö³îíàëüíîãî óí³âåðñèòåòó

³ìåí³ Ìèõàéëà Îñòðîãðàäñüêîãî

³ñíèê Êðåìåí÷óöüêîãî íàö³îíàëüíîãî óí³âåðñèòåòó ³ìåí³ Ìèõàéëà Îñòðîãðàäñüêîãî

̲ͲÑÒÅÐÑÒÂÎ ÎѲÒÈ ² ÍÀÓÊÈ ÓÊÐÀ¯ÍÈ
MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE
Êðåìåí÷óöüêèé íàö³îíàëüíèé óí³âåðñèòåò ³ìåí³ Ìèõàéëà Îñòðîãðàäñüêîãî
Kremenchuk Mykhailo Ostrohradskyi National University

²ÑÍÈÊ ÊÐÅÌÅÍ×ÓÖÜÊÎÃÎ ÍÀÖ²ÎÍÀËÜÍÎÃÎ ÓͲÂÅÐÑÈÒÅÒÓ ²ÌÅͲ ÌÈÕÀÉËÀ ÎÑÒÐÎÃÐÀÄÑÜÊÎÃÎ

TRANSACTIONS OF KREMENCHUK MYKHAILO OSTROHRADSKYI NATIONAL UNIVERSITY

³ñíèê Êðåìåí÷óöüêîãî íàö³îíàëüíîãî óí³âåðñèòåòó ³ìåí³ Ìèõàéëà Îñòðîãðàäñüêîãî. – Êðåìåí÷óê: ÊðÍÓ, 2016. – Âèïóñê 6(101) ÷.2 – 153 ñ.

TRANSACTIONS ÎF KREMENCHUK MYKHAILO OSTROHRADSKYI NATIONAL UNIVERSITY. – KREMENCHUK: KRNU, 2016. – ISSUE 6(101) part 2. – 153 P.

ISSN 1995–0519
e-ISSN 2072–8263


Íàóêîâèé æóðíàë âèäàºòüñÿ ç 1996 ðîêó. Ç 8.07.2009 ð. âíåñåíèé äî Ïåðåë³êó ôàõîâèõ âèäàíü, â ÿêèõ ìîæóòü ïóáë³êóâàòèñÿ ðåçóëüòàòè äèñåðòàö³éíèõ ðîá³ò íà çäîáóòòÿ íàóêîâèõ ñòóïåí³â äîêòîðà ³ êàíäèäàòà òåõí³÷íèõ íàóê, à ç 17.01.2014 ð. – äîêòîðà ³ êàíäèäàòà åêîíîì³÷íèõ íàóê. Æóðíàë íàäñèëàºòüñÿ äî ïðîâ³äíèõ íàóêîâèõ á³áë³îòåê Óêðà¿íè, åëåêòðîííà âåðñ³ÿ æóðíàëó çáåð³ãàºòüñÿ ó Íàö³îíàëüí³é á³áë³îòåö³ Óêðà¿íè ³ìåí³ Â.². Âåðíàäñüêîãî, ³íäåêñóºòüñÿ ó çàãàëüíîäåðæàâí³é áàç³ äàíèõ «Óêðà¿í³êà íàóêîâà» (ðåôåðàòèâíèé æóðíàë «Äæåðåëî») ³ ðåôåðàòèâíîìó æóðíàë³ Â²Í²Ò² (ÐÀÍ), à òàêîæ ó ì³æíàðîäíèõ íàóêîìåòðè÷íèõ áàçàõ äàíèõ «Ulrich’s Web Global Serials Directory», «eLIBRARY», «Index Copernicus», «Polish Scholarly Bibliography», «Infobase Index», «Inspec», «Open Academic Journals Index», «Google Scholar», «CiteFactor» ³ «Scientific Indexing Services».

Äðóêóºòüñÿ çà ð³øåííÿì Â÷åíî¿ ðàäè Êðåìåí÷óöüêîãî íàö³îíàëüíîãî óí³âåðñèòåòó ³ìåí³ Ìèõàéëà Îñòðîãðàäñüêîãî (ïðîòîêîë ¹ 4 â³ä 25.12.2014 ð.). Ñâ³äîöòâî ïðî äåðæàâíó ðåºñòðàö³þ äðóêîâàíèõ çàñîá³â ìàñîâî¿ ³íôîðìàö³¿ ñå𳿠Ê ¹ 18771–7571 ÏÐ â³ä 30.01.2012 ð.

Æóðíàë ïóáë³êóº ï³ñëÿ ðåöåíçóâàííÿ, ðåäàãóâàííÿ òà ïåðåâ³ðêè íà îðèã³íàëüí³ñòü ñòàòò³, ÿê³ ì³ñòÿòü ðåçóëüòàòè äîñë³äæåíü ç ïèòàíü ðîçâèòêó íàóêè, îñâ³òè ³ âèðîáíèöòâà, âïðîâàäæåííÿ íîâèõ ðåçóëüòàò³â ôóíäàìåíòàëüíèõ ³ ïðèêëàäíèõ äîñë³äæåíü ó ãàëóç³ òåõí³÷íèõ, ïðèðîäíè÷èõ, åêîíîì³÷íèõ ³ ãóìàí³òàðíèõ íàóê.

The journal has been published since 1996. Since 8 July, 2009 the journal is registered in the List of specialized editions for the research results of doctoral and candidate theses in Engineering to be published in, and since 17 January, 2014 – in Economics. The journal is presented in the top research libraries of Ukraine including the Vernadsky National Library of Ukraine. The journal is indexed in the national database «Ukrainika Naukova» («Dzherelo» abstract journal), VINITI abstract journal (Russian Academy of Science), and international databases: eLIBRARY, «Index Copernicus», global serials directory «Ulrich’s Web Global Serials Directory», «Polish Scholarly Bibliography», «Infobase Index», «Inspec», «Open Academic Journals Index», «Google Scholar», «CiteFactor» and «Scientific Indexing Services».

The journal is published by the decision of the Scientific Council of Kremenchuk Mykhailo Ostrohradskyi National University (Record no. 3 of 25 December, 2014). Registration Certificate KV ¹ 18771–7571 PR of 30 January, 2012.

The journal publishes only original and peer-reviewed articles, which cover theoretical and experimental aspects of research outcomes in the fields of Engineering, Natural and Economic Sciences, and Humanities.

© Kremenchuk Mykhailo Ostrohradskyi National University, 2016.



Åêîíîì³êà ³ óïðàâë³ííÿ ï³äïðèºìñòâàìè, ãàëóçÿìè, íàö³îíàëüíèì ãîñïîäàðñòâîì

ÎÑÎÁËÈÂÎÑÒ² ²ÍÂÅÑÒÈÖ²ÉÍÎÃÎ ÇÀÁÅÇÏÅ×ÅÍÍß ÌÀØÈÍÎÁÓIJÂÍÈÕ Ï²ÄÏÐȪÌÑÒ ÏÎËÒÀÂÑÜÊί ÎÁËÀÑÒ²
Î. ². Ìàñëàê, Þ. Â. Øåâ÷óê
7
ÎÁ¥ÐÓÍÒÓÂÀÍÍß ÌÅÕÀͲÇÌÓ ÏÐÅÂÅÍÒÈÂÍÎÃÎ ÐÅÃÓËÞÂÀÍÍß ÏÐÎÖÅÑÓ ÐÅÀ˲ÇÀÖ²¯ ÑÒÐÀÒÅò¯ ÐÎÇÂÈÒÊÓ Ì²ÑÒÀ
Í. ª. Ãðèøêî, Ñ. Â. ²ùåíêî, Î. Î. Ãëàçóíîâà
14
ÑÎÖ²ÀËÜÍÎ-ÅÊÎÍÎ̲×Ͳ ÀÑÏÅÊÒÈ ÐÅòÎÍÀËÜÍÎÃÎ ÐÎÇÂÈÒÊÓ ÑÏÎÐÒÈÂÍÎÃÎ ÒÓÐÈÇÌÓ
Ì. Ì. Õîìåíêî
20
ÐÎÇÐÎÁÊÀ ÌÎÄÅ˲ ÐÅÃÓËßÒÎÐÍί ÏÎ˲ÒÈÊÈ
². Â. Êîëóïàºâà
26
ÒÅÎÐÅÒÈ×Ͳ ÇÀÑÀÄÈ ÔÎÐÌÓÂÀÍÍß ÑÈÑÒÅÌÈ ÓÏÐÀÂ˲ÍÍß ÊÎÍÊÓÐÅÍÒÎÑÏÐÎÌÎÆÍ²ÑÒÞ Ï²ÄÏÐȪÌÑÒÂÀ
Î. Ì. Çáèðàííèê
33
ÑÒÀÍÄÀÐÒÍÎ-²ÍÄÅÊÑÍÈÉ Ï²ÄÕ²Ä ÄÎ ÂÈÇÍÀ×ÅÍÍß ÂÀÐÒÎÑÒ² ²ÍÒÅËÅÊÒÓÀËÜÍÎ-²ÍÍÎÂÀÖ²ÉÍÈÕ ÒÅÕÍÎËÎòÉ
Ì. Â. Ìàñëàê
40

Ìåíåäæìåíò, ìàðêåòèíã òà óïðàâë³ííÿ ïåðñîíàëîì

ϲÄÂÈÙÅÍÍß ßÊÎÑÒ² ÏÎÑËÓà  ÓÌÎÂÀÕ ÏÎÃËÈÁËÅÍÍß ÑÏÅÖ²À˲ÇÀÖ²¯ ÃÎÒÅËÜÍί ÏÐÎÏÎÇÈÖ²¯
². Ì. Òðóí³íà, Î. Ë. Çàãîðÿíñüêà, Î. À. Ñóùåíêî
46
ÎÑÍÎÂÍÛÅ ÌÎÄÅËÈ ÑÎÖÈÀËÜÍÎ-ÒÐÓÄÎÂÛÕ ÎÒÍÎØÅÍÈÉ È ÌÅÒÎÄÎËÎÃÈß ÈÕ ÐÀÇÂÈÒÈß Â ÑÎÂÐÅÌÅÍÍÛÕ ÓÑËÎÂÈßÕ
Ê. Â. Âîäåíêî
52
ÎÖÅÍÊÀ ÂÎÇÌÎÆÍÎÑÒÅÉ ÏÐÅÄÎÑÒÀÂËÅÍÈß ÄÂÎÉÍÎÃÎ ÄÈÏËÎÌÀ  ÓÍÈÂÅÐÑÈÒÅÒÅ ÏÐÈÊËÀÄÍÛÕ ÍÀÓÊ ALYTAUS KOLEGIJA (ËÈÒÂÀ) È ÂÛÑØÅÉ ØÊÎËÛ ÁÓÕÃÀËÒÅÐÑÊÎÃÎ Ó×ÅÒÀ È ÀÄÌÈÍÈÑÒÐÈÐÎÂÀÍÈß (ISCAP) ÏÎËÈÒÅÕÍÈ×ÅÑÊÎÃÎ ÈÍÑÒÈÒÓÒÀ Ã. ÏÎÐÒÎ (ÏÎÐÒÓÃÀËÈß)
À. Ãîðàâè÷åíå, Ì. Áóäðåíå, Ñ. Íàðóøÿâè÷ûñ
57
ÑÓÒͲÑͲ ÎÇÍÀÊÈ ÒÀ ÒÈÏÈ ÒÐÀÍÑÔÎÐÌÀÖ²¯ ßÊ ÔÎÐÌÈ ÍÅÑÒÀÁ²ËÜÍÎÑÒ² ÐÈÍÊÓ ÏÐÀÖ²
². Â. Òåðîí
62

Áóõãàëòåðñüêèé îáë³ê, ô³íàíñè òà ãðîøîâèé îá³ã

ÓÑÓÍÅÍÍß ÀÑÈÌÅÒв¯ ÎÁ˲ÊÎÂÎÃÎ ÇÀÁÅÇÏÅ×ÅÍÍß ÓÏÐÀÂ˲ÍÍß ÃÐÎØÎÂÈÌÈ ÏÎÒÎÊÀÌÈ Ç ÌÅÒÎÞ ÂÏËÈÂÓ ÍÀ ÀÃÅÍÒÑÜÊÓ ÏÐÎÁËÅÌÓ
Ð. Ì. Öèãàí
69
ÔÎÐÌÓÂÀÍÍß Ì²ÑÖÅÂÈÕ ÁÞÄÆÅҲ  ÓÌÎÂÀÕ ÐÎÇØÈÐÅÍÍß ÏÎÂÍÎÂÀÆÅÍÜ Ì²ÑÖÅÂÈÕ ÎÐÃÀͲ ÂËÀÄÈ
Î. Ë. Øåëåñò, Î. Î. Ñèäîðåíêî
76
ÑÒÀÍ ÑÓ×ÀÑÍÎÃÎ ÑÒÐÀÕÎÂÎÃÎ ÐÈÍÊÓ ÓÊÐÀ¯ÍÈ
Î. Â. ³ðáóëåâñüêà, À. À. Ìàçäîð
81
ÌÎÄÅ˲ ÎÏÅÐÀÒÈÂÍÎÃÎ ÌÎͲÒÎÐÈÍÃÓ Á²ÇÍÅÑ-ÏÐÎÖÅÑ²Â Ó Ï²ÄÐÎÇIJËÀÕ Ï²ÄÏÐȪÌÑÒÂ
². Â. Øåâ÷åíêî, Î.Î. Ñêðèëü, ß. Ð. Çàõàð÷åíêî, Þ. Ì. Ñàìîéëåíêî
86

Economics and management of enterprises, branches, and national economy

PECULIAR PROPERTIES OF THE INVESTMENT ASSURANCE OF THE ENGINEERING ENTERPRISES IN POLTAVA REGION
O. Maslak, Yu. Shevchuk
7  
THE JUSTIFICATION OF THE MECHANISM FOR THE PREVENTIVE MANAGING OF THE REALIZATION PROCESS OF THE TOWN STRATEGIC DEVELOPMENT
N. Grishko, S. Ischenko, O. Hlazunova
14  
SOCIO-ECONOMIC REGIONAL DEVELOPMENT OF SPORTS TOURISM
Ì. Homenko
20  
DEVELOPMENT OF REGULATORY POLICY MODEL
I. Kolupaieva
26  
THEORETICAL PRINCIPLES OF FORMING THE MANAGEMENT SYSTEM BY THE COMPETITIVENESS OF ENTERPRISE
O. Zbyrannyk
33  
STANDARD-AN INDEX APPROACH TO DETERMINING THE VALUE OF INTELLECTUAL INNOVATION TECHNOLOGIES
M. Maslak
40  

Marketing, business and personnel management

IMPROVEMENT OF SERVICE QUALITY UNDER THE CONDITIONS OF INTENSIFICATION OF HOTEL OFFER SPECIALIZATION
I. Trunina, O. Zahorianska, O. Sushchenko
46  
BASIC MODELS OF SOCIAL AND LABOUR RELATIONS AND METHODOLOGY OF THEIR DEVELOPMENT IN MODERN CONDITIONS
K. Vodenko
52  
ASSESSMENT OF FEASIBILITY FOR DOUBLE DIPLOMA IMPLEMENTATION IN HIGHER EDUCATION INSTITUTIONS OF PORTO AND ALYTUS
À. Goraviciene, M. Budriene, S. Narusevicius
57  
ESSENTIAL CHARACTERISTICS AND TYPES OF TRANSFORMATION AS A FORM OF THE LABOUR MARKET INSTABILITY
I. Teron
62  

Financial accounting and money turnover

REMOVING ASYMMETRY OF ACCOUNTING ASSURANCE OF CASH FLOW MANAGEMENT AIMED AT INFLUENCING THE AGENT PROBLEM
R. Tsyhan
69  
FORMATION OF LOCAL BUDGETS IN TERMS OF EMPOWERMENT OF LOCAL AUTHORITIES
O. Shelest, O. Sidorenko
76  
STATE OF THE UKRAINIAN INSURANCE MARKET
À. Virbulevska, A. Mazdor
81  
MODELS OF OPERATIONAL MONITORING OF BUSINESS PROCESSES IN THE DIVISIONS OF THE ENTERPRISE
I. Shevchenko, A. Skryl, Y. Zaharchenko, J. Samoylenko
86