Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry) <p>Тематика журналу «Науковий вісник Івано-Франківського національного технічного університету нафти і газу (серія «Економіка та управління в нафтовій і газовій промисловості»)» стосується теоретичних і практичних проблем економіки та управління у сфері нафтогазового комплексу і охоплює такі розділи:</p> <p><strong>Управління в нафтогазовому комплексі</strong></p> <p><strong>Економіка нафтогазового комплексу</strong></p> <p><strong>Галузевий маркетинг</strong></p> <p><strong>Теоретичні проблеми економіки та управління</strong></p> <p><strong>Економіка та управління іншими видами діяльності</strong></p> <p><strong>Наукові повідомлення молодих вчених</strong></p> Ivano-Frankivsk National Technical University of Oil and Gas en-US Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry) 2409-0948 <p>Авторське право ...</p> PERSPECTIVES OF USE OF MANAGEMENT ANALYSIS AND FORECASTING TOOLS FOR MULTIPLE PROFESSIONAL PRODUCTION COMPLEXES <p>In the article the possibilities analysis of a complex system of managerial<br>analysis of enterprises production and economic activity is conducted and determination of the<br>initial data requirements for its effective application in the conditions of a multiprofile<br>production complex, in particular – to the system of accounting for operating costs, is carried<br>out.<br>The main types of analysis of manufacturing enterprises production and economic activity,<br>as well as key analysis tools are considered. The analysis of key tools and their application<br>prospects in conditions of multiprofile production complexes is carried out. The problems of<br>indicators application in the conditions of consolidation of reporting, and also the influence of<br>the cost accounting system on the efficiency of tools application for the analysis of enterprises<br>production and economic activity are considered.<br>It is established that the existing methods of the production and economic activity analysis,<br>based on standard accounting and reporting documents, allow to determinate the efficiency of<br>enterprises production and economic activity and asset management. It is determined that in<br>conditions of consolidation of activity of multiprofile production complex structural subdivisions<br>the use of modern tools of managerial analysis requires the development of original methods for<br>calculating the profitability of service departments, products (work, services) of which are not<br>the same type.<br>It is proved that subject to compliance the requirements for the system of operating costs<br>accounting the introduction of integrated management analysis will definitely contribute to the<br>enterprises economic development.</p> Y. P. Kolbushkin I. V. Perevozova N. M. Andriyishin K. S. Kurochkin ##submission.copyrightStatement## 2018-10-28 2018-10-28 2(18) 10 17 CONCEPTUAL BASES FOR THE DEVELOPMENT OF HOTEL & RESTAURANT AND RESORT & RECREATIONAL INFRASTRUCTURE OF THE OIL & GAS COMPLEX <p>The article deals with the problems of the functioning of hotel &amp; restaurant and resort &amp; recreational infrastructure objects, which are subordinated to the domestic enterprises of the oil and gas complex. The emphasis is placed on the fact that in the sphere of management of Ukrainian oil and gas enterprises with full or predominant share of state property there are sanatoriums, recreation centers, hotels and health improving complexes, the main task of which is to organize services of accommodation, meals, rest, treatment and rehabilitation of workers.<br>As a result of conducted research with using the objective characteristics of sectoral infrastructure services, the expert survey identified the main problems of their operation in market conditions, which are mainly related to the high degree of depreciation of the passive part of fixed assets and the shortage of personnel whose professional qualifications meets the needs of the institution and the requirements of a competitive market environment. In order to increase the efficiency of using the hotel &amp; restaurant and resort &amp; recreational infrastructure potential of the domestic oil and gas complex, the priority measures related to the necessity of forming a substrategy of the development of service sector objects with an emphasis on the development of their human resources are proposed.</p> S. Y. Kis V. V. Gumenyuk G. R. Kis B. V. Hrechanik ##submission.copyrightStatement## 2018-11-02 2018-11-02 2(18) 18 25 DIAGNOSTICS OF THE ENTERPRISE PROFITABILITY BY NORMATIVE ACCOUNTING REPORTS <p>Purport, goals, aspects and specificity of enterprise’s profitability evaluation are<br>surveyed. The importance of basic national obligatory accounting statements, namely the balance<br>sheet and income statement, is recognized.<br>Actual approaches to profitability estimation, listed in national enactments in the field of<br>taxation, crediting and privatization are analyzed. Absence of typical approach to enterprises’<br>profitability also as discrepancy to fundamentals of financial analysis and necessity to adopt<br>given formulas to current accounting reports are identified.<br>Quantity, structure of earnings and profitability ratios are declared the core aspects of<br>enterprise’s profitability analysis. Technology of profit structuring and calculation of<br>profitability indexes are elaborated. It is suggested that the earnings before tax should be splitted<br>onto core activity profit, other operational activity profit, financial activity profit and other<br>activity profit.<br>Profitability ratios are divided onto four groups: financial sources profitability indexes,<br>activity yield indexes, production resources’ profitability ratios and product/department<br>profitability indexes.</p> A. I. Dmitrenko ##submission.copyrightStatement## 2018-10-02 2018-10-02 2(18) 26 33 RETIREMENT BENEFIT SCHEME IN UKRAINE: CURRENT REALITIES AND EUROPEAN EXPERIENCE <p>The subject of the study is theoretical and methodological principles of the<br>retirement benefit scheme formation in Ukraine in the context of eurointegration<br>transformations.<br>The purpose of the study is to provide a theoretical substantiation of the essence of Ukraine<br>retirement benefit scheme in the context of European integration transformation, studying the<br>European countries experience in reforming the retirement benefit scheme and the possibilities<br>of its application.<br>Research methods. The study uses a set of scientific methods and approaches, including<br>logical generalization, systemic, method of comparisons, graphical, which allowed to ensure the<br>conceptual unity of research.<br>Results of work. The article deals with the actual approaches to the «retirement benefit<br>scheme» concept definition, substantiates its essence, defines the methods of social protection<br>and features of the construction of the national pension system in European countries. The<br>problems and perspectives of development of the modern pension system of Ukraine as an<br>important component of the population social security are researched. The attention is focused<br>on the problems of reducing the payment of pension contributions, raising the retirement age and<br>developing non-state pension funds.<br>The field of results application. In the field of economics and in the practical activities of<br>the structural units of the Pension Fund of Ukraine.<br>Conclusions. The main results of the study and its theoretical and methodological results<br>can be reduced to the following wording: the retirement benefit scheme in each country is an<br>important component of social protection of the population, and the effectiveness of this system<br>depends on the welfare of the population and the level of stability in society; the pension system<br>of Ukraine does not meet the requirements of the present due to complicated problems, which<br>are caused to some extent by the shortcomings of the existing retirement benefit scheme, the<br>imperfection of the mechanism of its financing. Further study of the European countries<br>experience and successful constructive solutions will be useful for their application in the<br>process of building and reforming our own pension system, which will avoid negative<br>tendencies, caused by socio-economic realities of modern society.</p> L. M. Loyak ##submission.copyrightStatement## 2018-09-30 2018-09-30 2(18) 34 42 ABOUT THE DEFINITION OF OPPORTUNITIES AND CONDITIONS FOR IMPROVEMENT OF THE FINANCIAL RESOURCES MANAGEMENT OF THE STATE UKRAINE <p>The purpose of this article is to seek and identify the conditions for the harmonization of the interests of financial market participants, in particular, the regulator – the National Bank of Ukraine, the banking system and consumers of financial services. The article&nbsp;contains interpretation of the financial system as a classical self-regulated link covered by some<br>feedback. The authors of concluded that the innovative potential of financial management should<br>be sought in improving financial management components of the integral intelligence of human<br>resources system. The basics of forming Pareto-optimal interaction of financial market<br>participants are considered. The synarch-syntellect-synergetic model of the behavior of the<br>management and human resources is presented can become the most effective solution because<br>of the appeal to the system's "shared mind" in order to obtain the desired result.</p> <p>&nbsp;</p> V. P. Petrenko I. M. Danyluk-Chernykh ##submission.copyrightStatement## 2018-10-11 2018-10-11 2(18) 43 53 SMART-SPECIALIZATION OF REGIONAL DEVELOPMENT AS AN IMPORTANT DIRECTION OF IMPROVEMENT ITS COMPETITIVENESS AND INNOVATIVE ACTIVITY <p>The research is devoted to the economic essence disclosure of smart specialization in the regional development and the identification of impact directions of such specialization on regional competitiveness and innovation activity.<br>It is determined that smart specialization concept involves the relationship between science, education and economy, and in the context of regional development we are talking about the triad "business – science – public sphere". In accordance with these relations, the smart specialization goal is the optimal use of individual regions and countries potential through the&nbsp;maximum adaptation of possible development directions of science and education in these<br>regions or countries to their specific socio-economic conditions.<br>It has been established that the main advantage of smart specialization at the regional level<br>is to increase its competitiveness and innovation activity, because availability of innovations in<br>modern globalized world is a major economic growth factor. It has been determined the<br>necessity of smart specialization concept implementation in Ukraine in regional policy field,<br>primarily in the direction of attracting universities, other educational institutions and research<br>centers to the determination of regions comparative advantages and to the formulation of<br>strategies for their development based on specialization on such advantages realization.</p> O. S. Yatsiuk ##submission.copyrightStatement## 2018-10-18 2018-10-18 2(18) 54 60 ABOUT THE LIMITATION OF USE OF THE COST APPROACH FOR PRICE FORMING IN HOUSING MARKET <p>A number of technical and economic features affecting pricing in building<br>production, determine the methods specifics for determining prices of construction products. In<br>today's conditions of building market relations the most widespread is a cost approach to the<br>prices formation in the residential real estate market, which, together with the significant<br>advantages, has a number of shortcomings, which indicate the limited use of it, namely: the<br>unreliability of reflecting the projected income value; the problem of calculating the cost of old<br>buildings reproduction; the complexity of determining the value of accumulated old buildings<br>depreciation; a separate assessment of the land plot from the buildings; the discrepancy between<br>the cost of the acquisition of the estimated property object costs for the new construction of<br>exactly the same object.<br>The article deals with the processes of price policy formation at the building industry<br>enterprises with the purpose of improving their competitiveness. The peculiarities of costly<br>methods use of real estate valuation, their advantages and disadvantages are revealed. The main<br>factors influencing formation of the pricing policy of building industry enterprises are analyzed.<br>It is proved that a cost approach is appropriate to apply for new construction analysis, for<br>the identification of various options for land use, for assessment for tax purposes, insurance,<br>consequences of natural disasters and, if necessary, assessment of special buildings and<br>structures.</p> I. I. Ivasiv M. O. Danyliuk ##submission.copyrightStatement## 2018-10-20 2018-10-20 2(18) 61 69 MODEL OF INVESTMENT OPTIMIZATION IN INDUSTRIAL ENTERPRISES PRODUCTION INFRASTRUCTURE <p>The article deals with the process of optimization of investment sources and<br>their distribution among the spheres of the furniture enterprises industrial infrastructure.<br>Possible variants of quantitative estimation of efficiency of investment resources<br>distribution into industrial infrastructure by spheres are analyzed. It is determined that<br>optimization of industrial infrastructure areas financing involves the development of a<br>scientifically grounded method of financial resources distribution, which provide the maximum<br>economic effect of their implementation, both in terms of objects and periods, in the conditions<br>of available volumes of own and borrowed resources. The maximum gross profit is used as the<br>criterion of optimality when drawing up investment plans.<br>The proposed economic-mathematical model of investments optimization in the furniture<br>enterprises production infrastructure, in comparison with the existing ones, allows the optimal<br>distribution of own and borrowed financial resources between particular spheres and periods,<br>which adequately maximizes the economic effect.</p> M. O. Danyliuk M. M. Kravchuk V. M. Bilan ##submission.copyrightStatement## 2018-11-01 2018-11-01 2(18) 70 77 ECONOMIC IMPROVEMENT OF THE PLANNING OF HUMAN CAPITAL DEVELOPMENT OF THE ENTERPRISE <p>The article deals with the problems of planning the human capital development of the enterprise, proved its necessity in modern economic conditions. The basic stages of planning of human capital development and their filling are determined. The contemporary tendencies of the growth of the role of each employee for the enterprise are considered and the directions for taking into account such tendencies in business are identified. The modern feedback system in the management of human capital "360 degrees" is analyzed, as well as the newest strategy of independent education. Strategies of planning of human capital development of the enterprise are revealed, the basic steps on their implementation are substantiated.</p> G. V. Malynovska ##submission.copyrightStatement## 2018-10-11 2018-10-11 2(18) 78 85