³ñíèê Êðåìåí÷óöüêîãî íàö³îíàëüíîãî óí³âåðñèòåòó

³ìåí³ Ìèõàéëà Îñòðîãðàäñüêîãî

³ñíèê Êðåìåí÷óöüêîãî íàö³îíàëüíîãî óí³âåðñèòåòó ³ìåí³ Ìèõàéëà Îñòðîãðàäñüêîãî

̲ͲÑÒÅÐÑÒÂÎ ÎѲÒÈ ² ÍÀÓÊÈ ÓÊÐÀ¯ÍÈ
Êðåìåí÷óöüêèé íàö³îíàëüíèé óí³âåðñèòåò ³ìåí³ Ìèõàéëà Îñòðîãðàäñüêîãî ²ÑÍÈÊ
Êðåìåí÷óöüêîãî íàö³îíàëüíîãî óí³âåðñèòåòó
³ìåí³ Ìèõàéëà Îñòðîãðàäñüêîãî
Âèïóñê 3/2015(92)
÷àñòèíà 2
Êðåìåí÷óê –2015

- Åêîíîì³êà ³ óïðàâë³ííÿ ï³äïðèºìñòâàìè, ãàëóçÿìè, íàö³îíàëüíèì ãîñïîäàðñòâîì
- Ìåíåäæìåíò, ìàðêåòèíã òà óïðàâë³ííÿ ïåðñîíàëîì
- Áóõãàëòåðñüêèé îáë³ê, ô³íàíñè òà ãðîøîâèé îá³ã


³ñíèê Êðåìåí÷óöüêîãî íàö³îíàëüíîãî óí³âåðñèòåòó ³ìåí³ Ìèõàéëà Îñòðîãðàäñüêîãî. –
Êðåìåí÷óê: ÊðÍÓ, 2015. – Âèïóñê 3(92) ÷àñòü 2. – 119 ñ.

TRANSACTIONS ÎF KREMENCHUK MYKHAILO OSTROHRADSKYI NATIONAL UNIVERSITY. – KREMENCHUK: KRNU, 2015. – ISSUE 3(92) part 2. – 119 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.

MINISTRY OF EDUCATIONAND SCIENCE OF UKRAINE
Kremenchuk Mykhailo Ostrohradskyi NationalUniversity
T R A N S A C T I O N S
of Kremenchuk Mykhailo Ostrohradskyi
National University
Issue 3/2015(92)
part 2
Kremenchuk –2015
- Economics and management of enterprises, branches, and national economy
- Marketing, business and personnel management
- Financial accounting and money turnover

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, 2015.

Åêîíîì³êà ³ óïðàâë³ííÿ ï³äïðèºìñòâàìè, ãàëóçÿìè, íàö³îíàëüíèì ãîñïîäàðñòâîì

ÍÎÐÌÀÒÈÂÍÎ-ÏÐÀÂÎÂÅ ÐÅÃÓËÞÂÀÍÍß ÀÃÐβÍÂÅÑÒÈÖ²ÉÍί IJßËÜÍÎÑÒ²  ÓÊÐÀ¯Í²
Ë. À. ×åêàíñüêà
9
ÎÑÎÁËÈÂÎÑÒ² ÎÐÃÀͲÇÀÖ²¯ ²ÍÔÎÐÌÀÖ²ÉÍί ϲÄÒÐÈÌÊÈ ÏÐÈ ÏÐÈÉÍßÒÒ² ÓÏÐÀÂ˲ÍÑÜÊÈÕ Ð²ØÅÍÜ Â ÑÔÅв ÇÅÄ
Ñ. Â. ²ùåíêî, Ê. À. Ïðÿõ³íà, Î. Ñ. Êàï³íîñ
16
ÑÒÐÀÒÅò×Ͳ ÎвªÍÒÈÐÈ ÓÏÐÀÂ˲ÍÍß Â²ÄÒÂÎÐÅÍÍßÌ ÎÑÍÎÂÍÈÕ ÇÀÑÎÁ²Â ÌÀØÈÍÎÁÓIJÂÍÈÕ Ï²ÄÏÐȪÌÑÒÂ
ª. Â. Îë³éíèê
22
ÎÑÎÁËÈÂÎÑÒ² ÏÐÎÃÍÎÇÓÂÀÍÍß ÒÓÐÈÑÒÈ×ÍÎ-ÐÅÊÐÅÀÖ²ÉÍÈÕ ÏÐÎÖÅѲÂ
Ã. Ì. Äîðîæê³íà
27
ÌÅÕÀͲÇÌ ÇÀÁÅÇÏÅ×ÅÍÍß ÊÎÍÊÓÐÅÍÒÎÑÏÐÎÌÎÆÍÎÑÒ² ÑÓÁ’ªÊҲ ϲÄÏÐȪÌÍÈÖÜÊί IJßËÜÍÎÑÒ²
². Ì. Òðóí³íà
32
ÑÎÖ²ÀËÜÍÎ-ÅÊÎÍÎ̲×Ͳ ÍÀÑ˲ÄÊÈ Ã²ÁÐÈÄÍί ²ÉÍÈ ÍÀ ÑÕÎIJ ÓÊÐÀ¯ÍÈ
Î. Â. Âàðòàíîâà
40
ÌÅÒÎÄÈ×Ͳ ÇÀÑÀÄÈ ÄÎÑ˲ÄÆÅÍÍß ²ÍÍÎÂÀÖ²É ÍÀ ÌÀØÈÍÎÁÓIJÂÍÈÕ Ï²ÄÏÐȪÌÑÒÂÀÕ
Í. Â. Ðàâëèê
45
ECONOMIC EFFICIENCY OF NEW PRODUCTION MANUFACTURING BY «ROSHEN» COMPANY
N. Sokur, G. Subbotina, A. Sokolenko, B. Chebanov
53
C²Òβ ÃËÎÁÀ˲ÇÀÖ²ÉͲ ÏÐÎÖÅÑÈ ÒÀ ÒÐÀÍÑÔÎÐÌÀÖ²ß ÇÎÂͲØÍÜÎÅÊÎÍÎ̲×ÍÈÕ ÇÂ’ßÇʲ ϲÄÏÐȪÌÑÒÂ
Î. À. Ñóùåíêî
57
ÔÎÐÌÓÂÀÍÍß ÑÈÑÒÅÌÈ ÌÎͲÒÎÐÈÍÃÓ ÏÐÎÄÎÂÎËÜ×ί ÁÅÇÏÅÊÈ ÐÅòÎÍÓ
Â. Ô. Ïðîñêóðà
63

Ìåíåäæìåíò, ìàðêåòèíã òà óïðàâë³ííÿ ïåðñîíàëîì

RATIONALITY OF HIGHER EDUCATION MANAGEMENT: PROFESSIONAL AND QUALIFICATION ASPECT
A. Pochtovyuk
68
ÔÎÐÌÓÂÀÍÍß ÑÒÐÓÊÒÓÐ ÓÏÐÀÂ˲ÍÍß Ï²ÄÏÐȪÌÑÒ ÒÓÐÈÑÒÈ×ÍÎÃÎ Á²ÇÍÅÑÓ
Ì. Ì. Õîìåíêî
72
ÅÊÎÍÎ̲×Ͳ ²ÍÑÒÐÓÌÅÍÒÈ ÁÀËÀÍÑÓÂÀÍÍß ²ÍÒÅÐÅѲ ÀÊÖ²ÎÍÅÐ²Â Ó ÑÈÑÒÅ̲ ÊÎÐÏÎÐÀÒÈÂÍÎÃÎ ÓÏÐÀÂ˲ÍÍß ÏÐÎÌÈÑËÎÂÈÌÈ Ï²ÄÏÐȪÌÑÒÂÀÌÈ
Ä. Ë. Ïèðîãîâ
78
ÑÓÑϲËÜͲ ÀÑÏÅÊÒÈ ÑÓ×ÀÑÍÈÕ ÇÌ²Í Â ÑÒÐÓÊÒÓв ÎÑÎÁÈÑÒÎÃÎ ÑÏÎÆÈÂÀÍÍß
À. Â. Êóä³íîâà
84

Áóõãàëòåðñüêèé îáë³ê, ô³íàíñè òà ãðîøîâèé îá³ã

THE FORMATION OF BUDGETARY INVESTMENTS ON THE DEVELOPMENT OF LOCAL TERRITORIAL COMMUNITIES
V. Glukhova
91
ÔÎÐÌÓÂÀÍÍß ÌÎÄÅ˲ ÇÀËÅÆÍÎÑÒI «ÐÈÇÈÊ-ÄÎÕIÄÍIÑÒÜ» ÊÐÅÄÈÒÍÎÃÎ ÏÎÐÒÔÅËß ÁÀÍÊIÂÑÜÊί ÓÑÒÀÍÎÂÈ
Ë. Ï. Øàïîâàë, Ã. Î. Äÿ÷åíêî
97
ÑÈÑÒÅÌÀÒÈÇÀÖ²ß ×ÈÍÍÈʲ ÂÏËÈÂÓ ÍÀ ÑÊËÀÄβ ÂÈÒÐÀÒÍί ×ÀÑÒÈÍÈ ÏÅÍѲÉÍÎÃÎ ÔÎÍÄÓ ÓÊÐÀ¯ÍÈ
². Â. Òêà÷åíêî
103
COEFFICIENT OF FACILITIES AS A WAY TO MEASURE STANDARD OF PUBLIC SERVICES
Jiri Dusek
109

Economics and management of enterprises, branches, and national economy

STATUTORY REGULATION OVER AGRO-INVESTMENT ACTIVITY IN UKRAINE
L. Chekanska
9
EXCEPTIONAL FEATURES OF THE ORGANIZATION OF INFORMATIONAL SUPPORT WHILE MAKING MANAGEMENT DECISIONS IN THE SPHERE OF FOREIGN ECONOMIC ACTIVITY
S. Ishenko, K. Pryakhina, A. Kapynos
16
STRATEGIC MANAGEMENT OF FIXED ASSETS REPRODUCTION IN MACHINERY ENTERPRISES
E. Îliynik
22
ASPECTS OF FORECASTING OF TOURIST AND RECREATIONAL PROCESSES
A. Dorozhkina
27
MECHANISM OF THE PROMOTION OF COMPETITIVENESS OF THE BUSINESS ENTITIES
I. Trunina
32
SOCIO-ECONOMIC CONSEQUENCES OF HYBRID WAR AT THE EAST OF UKRAINE
E. Vartanova
40
METHODICAL PRINCIPLES OF RESEARCH OF INNOVATIONS IN MACHINERY ENTERPRISES
N. Ravlyk
45
ECONOMIC EFFICIENCY OF NEW PRODUCTION MANUFACTURING BY «ROSHEN» COMPANY
N. Sokur, G. Subbotina, A. Sokolenko, B. Chebanov
53
THE WORLD GLOBALIZATION PROCESSES AND TRANSFORMATION OF FOREIGN ECONOMIC RELATIONS OF THE ENTERPRISES
E. Sushchenko
57
FORMING OF MONITORING SYSTEM FOOD TO SAFETY OF REGION
V. Proskura
63

Marketing, business and personnel management

RATIONALITY OF HIGHER EDUCATION MANAGEMENT: PROFESSIONAL AND QUALIFICATION ASPECT
A. Pochtovyuk
68
THE FORMATION OF THE MANAGEMENT STRUCTURES OF THE TOURIST BUSINESS ENTERPRISES
M. Khomenko
72
ECONOMIC INSTRUMENTS BALANCING THE INTERESTS OF THE SHAREHOLDERS IN THE CORPORATE MANAGEMENT SYSTEM OF THE INDUSTRIAL ENTERPRISES
D. Pirogov
78
SOCIAL ASPECTS OF MODERN CHANGES IN THE STRUCTURE OF INDIVIDUAL CONSUMPTION
A. Kudinova
84

Financial accounting and money turnover

THE FORMATION OF BUDGETARY INVESTMENTS ON THE DEVELOPMENT OF LOCAL TERRITORIAL COMMUNITIES
V. Glukhova
91
THE FORMATION OF THE MODEL OF RELATION «RISK-PROFITABILITY» OF A CREDIT PORTFOLIO OF A BANKING INSTITUTION
L. Shapoval, A. Dyachenko
97
SYSTEMATISATION OF FACTORS EFFECTING THE EXPENDITURE COMPONENTS OF THE UKRAINIAN PENSION FUND
I. Tkachenko
103
COEFFICIENT OF FACILITIES AS A WAY TO MEASURE STANDARD OF PUBLIC SERVICES
Jiri Dusek
109