https://eung.nung.edu.ua/index.php/ecom/issue/feed Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry) 2021-07-02T07:59:34+03:00 Доктор економічних наук, професор Кінаш І.П. econjournal@nung.edu.ua Open Journal Systems <pre id="tw-target-text" class="tw-data-text tw-ta tw-text-small" dir="ltr" data-placeholder="Переклад"><span lang="en">The subject of the journal Scientific Herald Of Ivano-Frankivsk National Technical<br> University of Oil and Gas (edition topic: «Economy and management of oil and gas industry») <br>deals with theoretical and practical problems of the economy and management in the field of <br>oil and gas complex and covers the following sections:</span></pre> <p><strong>Management</strong><strong> •</strong><strong>in oil and gas industry</strong><strong>&nbsp;&nbsp;</strong></p> <p><strong>Economics</strong><strong> •</strong><strong>of oil and gas industry</strong><strong>&nbsp;&nbsp;</strong></p> <p><strong>Theoretical problems</strong><strong> •</strong><strong>of economics and management</strong><strong>&nbsp;&nbsp;</strong></p> <p><strong>Economics and management</strong><strong> •</strong><strong>of other activities</strong><strong>&nbsp;&nbsp;</strong></p> https://eung.nung.edu.ua/index.php/ecom/article/view/338 INFORMATION AND EDUCATIONAL TECHNOLOGIES IN TRAINING OF ORGANIC PRODUCTION MANAGERS 2021-06-10T10:50:27+03:00 Nataliia Goncharenkо nota7sha@ukr.net <p>The article deals with the actual problem of using information and educational technologies in the training of organic production managers. It is established that the development of organic production is important for the diversification of incomes of agricultural enterprises, ensuring the greening of economic activity. The <em>aim of the study is</em> to investigate the theoretical and applied aspects of the use of information technology to train managers in the field of organic production.</p> <p>Despite the fact that Ukraine has the highest rate of increase in the number of producers and retail sales in 2018-2020 in the European countries, the organic sector is significantly behind the European competitors. An important factor hindering the development of organic production in Ukraine is the shortage of skilled workers. It is investigated that decisive factor in the rapid development of organic production in Ukraine is the improvement of professional training of specialists in this field, the provision of human resources, including through the recruitment of young specialists in higher education.</p> <p>It has been found that enhancing IT training is an important area of ​​training for organic production managers, especially in the field of business process automation. It is suggested to use in the educational process of preparation of managers for organic production specialized business simulator "Strategy of green enterprise development". It is based on the economic-mathematical model of optimization of the production program, taking into account the environmental constraints of organic production. The practical use of the Business Strategy Green Business Development Simulator enhances the information and computer training of organic production professionals, gaining the competencies to develop this type of activity and successful professional implementation.</p> 2021-06-30T00:00:00+03:00 Copyright (c) 2021 nataliia 1goncharenkо https://eung.nung.edu.ua/index.php/ecom/article/view/334 MANAGEMENT OF STRATEGIC DEVELOPMENT OF TRANSPORT INFRASTRUCTURE OF THE NATIONAL ECONOMY 2021-06-02T11:35:12+03:00 ЮЛІЯ БОНДАР cooperjulia@ukr.net Oleksii Hutsaliuk alex-g.88@ukr.net <p>The article considers the issues of strategic development management, which are a prerequisite and at the same time a tool for long-term development of transport infrastructure enterprises. Systematic and comprehensive development of the term «strategic development management» occurs through a consistent combination of developments of scientists and business representatives. After all, modern views and knowledge on the management of strategic development in the current socio-economic conditions significantly affect the effectiveness of the strategic management system and the development of transport infrastructure enterprises.</p> <p>Despite the large number of scientific studies on the strategic management of the enterprise, the issues of managing the strategic development of the transport infrastructure enterprise remain unclear. Therefore, there is a need for further in-depth study of theoretical and methodological developments in the management of strategic development of the enterprise, formulation of the strategic planning process, quantitative concepts, approaches and methods, choice of strategies, provision and implementation of developed plans. The aim of the article is to study modern features and substantiate the theoretical basis of management of strategic development of transport infrastructure.</p> <p>The impact on transport infrastructure enterprises of the current economic situation in the country, globalization of economic changes, characterized by a high degree of uncertainty and risk is observed. The essence of the concept of strategic development management of the transport infrastructure enterprise is investigated. The concept aims at preparing the available resources and opportunities that open up in the future, by applying a detailed strategic analysis and developing strategic plans in order to improve the efficiency of the enterprise through timely response and quick adaptation to unpredictable environmental changes and services provided.</p> <p>Thus, there is a need for further study of the application of strategic development management in transport infrastructure enterprises, which will characterize the economic, organizational, technical capabilities of production and their maximum use, timely coordination of business plans for enterprise development.</p> 2021-07-02T00:00:00+03:00 Copyright (c) 2021 Iuliia Bondar, Oleksii Hutsaliuk https://eung.nung.edu.ua/index.php/ecom/article/view/324 FOREIGN TRADE ACTIVITY OF UKRAINE: STATE, PROBLEMS, PROSPECTS 2021-04-29T10:44:50+03:00 Марія Василівна Диха dyha-mv@ukr.net Ivanna Liamets dyha-mv@ukr.net <p>The current state of Ukraine's foreign trade activity is considered in the article. It was found that the volume of Ukraine's imports exceeds exports. As a result, Ukraine's foreign trade balance has been negative for the past 15 years. The commodity structure of Ukraine's exports is dominated by products of vegetable origin, base metals and articles thereof, mineral products, fats and oils of vegetable or animal origin. In the structure of Ukraine's imports, the largest share is made up of machinery, equipment, mechanisms and electrical equipment; also a significant share of imports are mineral products; products of chemical and related industries; land vehicles, aircraft, floating vehicles. It was found out that the main trade partners of Ukraine in recent years are the European Union. Exports to EU countries are three times higher than exports to Ukraine's second largest trading partner, China.</p> <p>Problems that slow down the development of the economy as a whole and negatively affect the development of Ukraine's foreign trade are identified: political and legal; organizational and managerial; production; financial; marketing and sales; labor. It is noted that in order to solve / level these problems, Ukraine must implement a number of effective strategically oriented state reforms, as well as the subjects of foreign trade activities should introduce a system of tools.</p> <p>The directions of increase of volumes of export are defined: increase of degree of processing of raw materials in Ukraine with the subsequent export to foreign markets; expansion of nomenclature positions for export, first of all, at the expense of finished products; development of innovative activity and increase of the share of high-tech export goods. In order to improve the foreign trade balance of Ukraine, increase the volume of exports, opportunities to enter the EU markets and other markets of the world, the subjects of foreign economic activity of Ukraine need to certify their products in accordance with the relevant standards. Commodity producers need to monitor industry trends, modernize their production, implement technical and technological, organizational, etc. innovation. Such innovations will increase the competitiveness of goods in the domestic market and displace imported counterparts, as well as the possibility of gaining market niches in foreign markets.</p> 2021-07-02T00:00:00+03:00 Copyright (c) 2021 Mariia Dykha, Ivanna Liamets https://eung.nung.edu.ua/index.php/ecom/article/view/330 PROSPECTS OF THE HEALTHCARE DEVELOPMENT OF UKRAINE IN THE CONTEXT OF USING NEW INFORMATION TECHNOLOGIES 2021-04-29T10:42:09+03:00 Iryna Petrivna Kinash irinakinash@gmail.com Lilia Savchuk liliua.savchuk@ukr.net <p>The article is aimed at substantiating the prospects of the development of health care in Ukraine in the context of the use of new information technologies. The accuracy of considering such perspectives lies in the context of the approved Strategy for Information Society Development and Sector Reform. The following tendencies are revealed: introduction of automated information systems in the researched sphere was started; telemedicine and personalized medicine were developed; public health monitoring systems are being improved; new computer technologies are created and implemented for disease prevention, diagnostics, treatment processes; public electronic medical resources are created. It is emphasized that the use of information and communication technologies requires sufficient resources.</p> <p>The following promising areas of development are proposed: the spread of e-TB Manager technology, which allows you to treat at a distance or help to quickly transfer data about the patient from the ambulance to the hospital; active use of the automated information system on pharmacovigilance. Emphasis is placed on the formation of citizens' approach to "smart health". It can be implemented through the use of: fitness bracelets; antibacterial personal air purifiers; wireless headphones with a brain stimulator; smart cardiographs; smart scales, vitamin trackers, smart skipping ropes, etc.</p> <p>It is substantiated that successful informatization in the field of health care will largely depend on staffing. It is important to form the relevant competencies in the staff. Attention is paid to the development of the Institute of Public Health. It is concluded that proper economic support of health care, active introduction of new information technologies, cooperation of physicians and citizens, purposeful formation of human health culture will form the future of the research sphere.</p> 2021-07-02T00:00:00+03:00 Copyright (c) 2021 Iryna Kinash, Lilia Savchuk https://eung.nung.edu.ua/index.php/ecom/article/view/333 JUSTIFICATION OF EXPEDIENCY OF THE PRODUCTION FIXED ASSETS REPLACEMENT OF THE BUILDING ORGANIZATION 2021-06-02T09:52:45+03:00 Олег Фафлей olehfaflei@gmail.com Yuriy Fabryka fabruka@i.ua Oleh Faflei olera32@ukr.net <p>The approach was proposed to justify the feasibility of fixed assets replacing in construction. The algorithm was developed to determine the rational time to upgrade of the equipment. The algorithm takes into account the cost of new equipment purchasing, maintenance of existing equipment, as well as its liquidation value. The older are the fixed assets, the more money is needed to keep them in good condition. Increasing the age of the equipment leads to increased costs and reduced profits. In the construction industry, despite the growth of investment, there is no sufficient renewal of fixed assets. <strong>The purpose of the study</strong> is to develop an algorithm and computer model to justify the feasibility of replacing of fixed assets of the construction organization.</p> <p>For a multi-year planning period, a comprehensive equipment replacement decision consists of intermediate solutions - there may be two alternatives for each year: replacing the equipment or continuing to use it. Next year's economic outcome depends on which alternative was chosen in the previous year. The developed algorithm and the corresponding computer model make it possible to find the best options for replacing the equipment for any period based on the cost of new equipment, annual operating costs and liquidation value of the equipment.</p> <p>The advantage of the proposed computer model is that it can be used to plan the replacement of not only those fixed assets that have recently been purchased, but also those that have been in use for some time. For practical use, it is necessary to regularly summarize and update the data on the funds required for the repair and maintenance of specific types of equipment during the year, and the associated loss of profit. The developed computer model could be implemented to plan the replacement of equipment with different terms of its previous operation. It is expedient to use it not only in the construction organizations, but also at the enterprises of other branches where the equipment quickly wears out because of intensive operation, work in the aggressive environment or at harmful influence of atmospheric factors.</p> 2021-06-30T00:00:00+03:00 Copyright (c) 2021 Yevhen Matviishyn, Yuriy Fabryka, Oleh Faflei https://eung.nung.edu.ua/index.php/ecom/article/view/337 COMBATING VIOLATIONS OF CUSTOMS RULES AND SMUGGLING 2021-06-02T10:03:46+03:00 Halyna Sydor sidor.gal@ukr.net Лілія Романівна Маринчак lmarynchak@yahoo.com Halyna Zelinska zelinska_haluna@i.ua <p>Today, the issue of combating smuggling and violation of customs rules is recognized as one of the most pressing by the world economic community. Unfortunately, Ukraine is no exception: high rates of smuggling have a negative impact on the financial and economic security of the state and cause significant losses. The scientific elaboration of the problem of counteracting the violation of customs rules and smuggling is beginning to become especially relevant in the context of preserving the authority of our state in the world in general and the economic situation of the country in particular.</p> <p>&nbsp;The purpose of the study is to outline the existing problems in the fight against customs violations and smuggling in Ukraine, as well as to find possible ways to solve them. To achieve this goal, research methods such as general and special methods were used, in particular: economic-statistical and calculation-analytical methods - for a comprehensive analysis of the results of the State Customs Service of Ukraine with violations of customs rules and volumes of smuggled supplies; general scientific and special research methods - to ensure the achievement of the goal; abstract-logical and dialectical methods of analysis - to substantiate theoretical positions and conclusions.</p> <p>In the article on the basis of statistical data of the State Customs Service of Ukraine and data of other researches the analysis of a condition of smuggled deliveries and violations of customs rules in Ukraine is carried out, tendencies of development of this negative phenomenon are defined, necessity of strengthening of work of bodies of the State Customs Service of Ukraine prevention and counteraction to smuggling.</p> <p>Today the issues of strengthening the position of our country in ensuring the transparency of foreign economic relations of the customs area, the use of protective instruments for illegal movement of goods and objects across the customs border of Ukraine, as well as creating an effective mechanism for exchanging operational information between countries to prevent customs evasion and other violations customs regime. It is established that the results of the study in the form of proposals and recommendations can be used in the formation of measures to combat violations of customs regulations and smuggling as an important element in reducing the risk of customs space.</p> <p>The priority areas for combating violations of customs rules and smuggling in Ukraine are theoretical justification and practical solution of a range of issues related to violations of customs rules, combating smuggling and scientific argumentation of areas for improvement in modern conditions; search for the latest approaches to the tools of control over compliance with the rules of movement of objects and goods across the customs border; strengthening cooperation between the customs authorities of our country and neighboring countries, with which we have the closest relationship, on the exchange of information.</p> 2021-07-02T00:00:00+03:00 Copyright (c) 2021 Halyna Sydor , Liliya Marynchak, Halyna Zelinska https://eung.nung.edu.ua/index.php/ecom/article/view/339 CROWDFUNDING: ESSENCE AND FACTORS AFFECTING ITS DEVELOPMENT 2021-06-13T12:14:50+03:00 Галина Іванівна Давидовська galina-davidovskaya@ukr.net <p>In the developed world, crowdfunding is considered an innovative high-tech financial instrument for raising funds to implement projects and support startups. This method of financing has many advantages, but its application in Ukraine is somewhat limited due to certain technological, economic and social barriers. The need for a detailed study of the concept of «crowdfunding», its features and conditions of operation is precisely due to the existence of these problematic aspects.</p> <p>The aim of the article is to study the economic essence of crowdfunding, the factors that influence the formation and development of crowdfunding systems in the world. To achieve this goal, various general and special methods of scientific research were used: analysis, synthesis, grouping, comparison and generalization – to clarify the conceptual and categorical apparatus, in particular, to substantiate the essence of the concepts «crowdfunding», «crowdfunding system», «crowdfunding activity», as well as during the improvement of the typology of factors of crowdfunding formation, graphic – for visual display of research results.</p> <p>The article improves the typology of factors for the development of crowdfunding. In contrast, the existing classification distinguishes two key groups of factors: general (state of the banking system, income level, development of the market of payment cards and electronic systems, entrepreneurial activity, shadowing of the financial sector, availability of credit products for entrepreneurs and young enterprises) and special (middle class in the country, the propensity of the population to save, the state of public confidence in innovative socio-economic instruments, the motivation of the population to microinvestment, the state of financial and technical literacy of citizens, etc.).</p> <p>Also, the conceptual and terminological apparatus for crowdfunding systems was further developed, which, in contrast to the current ones, takes into account the method of attracting financial resources and the peculiarities of their activities. In particular, the concept of «crowdfunding» should be considered as an innovative tool that allows you to accumulate financial resources from a large number of participants (donors) to implement project authors (recipients) innovative, social and business projects using specialized Internet resources; «Crowdfunding» – is a type of business activity that mobilizes financial and other resources through specialized Internet resources from various sources to implement innovative, social and business projects, which requires special competencies from the authors of projects (recipients) who have the opportunity to influence to make positive decisions of the donor.</p> 2021-07-02T00:00:00+03:00 Copyright (c) 2021 Галина Іванівна Давидовська https://eung.nung.edu.ua/index.php/ecom/article/view/331 RESEARCH OF TRENDS IN UKRAINE’S SCIENTIFIC AND INNOVATIVE ACTIVITIES 2021-05-08T11:27:59+03:00 Nataliia Mykytiuk n.mykytiuk@nung.edu.ua <p>The purpose of this article is to study the trends of Ukraine’s scientific and innovative activities. The article considers the dynamics of changes in the number of organizations that carried out research work during 2017-2019, studies the dynamics of changes in the number and structure of employees involved in the implementation of research in general and in the fields of science. The dynamics and structure of organizations' expenditures on R&amp;D by sources and fields of science are analyzed. The dynamics of changes in the number of innovatively active industrial enterprises and the new technological processes introduced by them into production is studied. Methods of comparison, synthesis, generalization and system approach were used for the research.</p> <p>It is established that innovation should be understood as a system of actions that involves the development and implementation of achievements of intellectual and scientific activities and their commercialization or implementation in the form of innovative projects and innovative products.</p> <p>It is noted that the introduction of innovations is a necessary condition for the development of production, improving product quality and increasing production capacity of the enterprise.</p> <p>It is revealed that according to a number of indicators in Ukraine there are negative activity trends in scientific and technical sphere and innovation activity, and according to other indicators there is a tendency to preserve signs of moderately stable innovation and technological process.</p> <p>The reasons of negative tendencies are singled out, among which: low volume of scientific and technical sphere financing; lack of incentives for entrepreneurs to finance R&amp;D without a standardized mechanism for valuing intellectual property, which leads to a decline in interest in long-term projects due to the significant risks of funds’ non-return; development of outdated manufactures with no interest in cooperation with scientific institutions; prevalence of corruption; monopolization of the economy; underdeveloped competitive environment.</p> <p>It is emphasized that in order to break the negative trends in the domestic scientific and technical sphere and innovation, it is necessary to form and implement mechanisms for the transformation of the national economy with the transition to the production of intellectual products and increase the share of high-tech industries in GDP.</p> 2021-07-02T00:00:00+03:00 Copyright (c) 2021 Nataliia Mykytiuk https://eung.nung.edu.ua/index.php/ecom/article/view/328 TERRITORIAL COMMUNITY DEVELOPMENT MANAGEMENT ON THE BASIS OF A PROJECT APPROACH: EXPERIENCE, INSTRUMENTS AND FINANCING 2021-04-29T10:47:08+03:00 Alla Polyanska parvs@ukr.net Ivanna Zapukhliak zapib@ukr.net Lesya Verbovska verlesya@gmail.com <p>The article proves that the project activity of territorial communities is an effective mechanism of their development. It is substantiated that the application of project management in the activities of local communities is one of the modern tools to ensure sustainability and competitiveness. The main arguments for the feasibility of applying the concept of project management for the development and implementation of programs and projects in the field of public administration and local development. The paper presents a successful example of the implementation of decentralization reforms in the Republic of Poland.</p> <p>It has been studied that communities feel important, but due to the lack of qualified project management professionals they cannot make quality use of the resources and tools to which they have access at this stage. Lack of resources does not allow the local community to be realized at full capacity.</p> <p>A number of factors that determine the need for use and effectiveness of project management in the activities of local communities are considered. Among such factors, organizational and legal factors, publicity factor and environmental factor are singled out. In the study, in addition to international technical assistance programs and the State Fund for Regional Development, the authors present a number of other opportunities to raise funds from the community, such as common cost, endowment and fundraising. The article presents the results of the author's study of the project activities of local communities, which was conducted through gooleform. According to the results of the study, local communities are ready to train their staff, raise funds from various sources, and introduce new tools and practices. It is proved that the effective use of project activities in communities will increase the competitiveness of the community, implement the necessary services to the community, carry out the necessary modernization of funds and property that moved to the community after the merger.</p> 2021-07-02T00:00:00+03:00 Copyright (c) 2021 Alla Polyanska, Ivanna Zapukhliak, Lesya Verbovska https://eung.nung.edu.ua/index.php/ecom/article/view/326 DEVELOPMENT AND TRAINING OF STAFF OF GAS DISTRIBUTION ENTERPRISES 2021-05-07T21:02:49+03:00 Ірина Станьковська irinastankovska@i.ua Oleksandra Shyptur olexandra.shyptur@gmail.com <p> <span class="fontstyle0">Annotation. </span><span class="fontstyle2">The purpose of the study is to substantiate the need for development and<br />training of gas distribution company staff to improve professional and customer-oriented<br />competencies.<br />The objectives of the study are: to define the concept of "staff development"; research of<br />features of modern methods of personnel training, preconditions and necessity of personnel<br />training of PJSC "Ivano-Frankivskgas"; analysis and evaluation of personnel training results at<br />the enterprise of PJSC "Ivano-Frankivskgas".<br />Methods of analysis and synthesis, Delphi method, analytical and graphical methods,<br />method of scientific generalization were used to achieve the set goals.<br />The article substantiates the need for the development of the modern worker; proposed<br />own definition of the concept of staff development; modern methods of personnel training are<br />analyzed; the necessity of staff training at PJSC "Ivano-Frankivskgas" is substantiated; identified<br />tasks for staff development facing PJSC "Ivano-Frankivskgas" and recommended training<br />methods for relevant categories of employees;<br />To study the impact of training on staff development of PJSC "Ivano-Frankivskgas" was<br />identified a list of basic skills needed for the employee to effectively perform professional<br />functions and interact with consumers. Based on the assessment of changes in the skills of<br />workers who were part of the focus group, a polygon was built on soft and hard skills before and<br />after training. Based on the results of the graphic analysis, it was determined which hard and soft<br />skills of the staff were developed.<br />It is recommended to develop the staff of gas distribution companies using modern training<br />methods, to use modern technologies that are aimed at developing the personality of the<br />employee, which will allow the company to form qualified and dedicated staff who are<br />constantly striving for self-improvement and self-development, are loyal to the company and<br />consumer.</span> </p> 2021-06-30T00:00:00+03:00 Copyright (c) 2021 Ірина Станьковська, Олександра Шиптур https://eung.nung.edu.ua/index.php/ecom/article/view/336 COMMUNICATION VALUES OF CORPORATE MANAGEMENT IN THE CONDITIONS OF DIGITAL CULTURE DEVELOPMENT 2021-06-02T09:49:45+03:00 Alla parvs@ukr.net dmytro tymoshenko 13underwood13@gmail.com <p><strong>Abstract</strong>. The article substantiates the expediency of communication values application in corporate management. Particular attention is paid to the retrospective of the digital transformation strategy within the context of technocratic culture phenomena. Attention is paid to communication values, providing effective corporate management policy and taking into account the requirements, challenges and trends of modern development, which allows both, to attract and maintain relevant communications with all stakeholders. It is proved that the attention to this topic is justified by the trends of modern development: globalization requirements, innovative development, as well as the digital transformation of all organizations. The complexity of the category of ‘culture’ is shown; the peculiarities of corporate management subjects within the relationship between it and global challenges — excessive psychological, intellectual, social, technological overload are taken into account. It is shown that digital strategy is, in fact, a strategic development plan of a modern corporation, which determines the priorities of its activities and the best ways to achieve them. The influence of philosophical phenomena upon the communication process is analyzed. The characteristic of communication formations preconditions (and it values) both within of the fourth industrial revolution implementation, and the COVID-19 virus distribution is given. Particular attention is paid to the main trends in the area of employment in the digital economy. The trends that corporations face when changing the context of communication values are indicated — in general, we can identify the following areas of their formation and development. Emphasis is placed on the positive experience of domestic enterprises in ideology of turquoise organizations application in the corporate culture area, which are characterized by a high level of self-organization and self-management.</p> 2021-07-02T00:00:00+03:00 Copyright (c) 2021 Алла Полянська , dmytro tymoshenko https://eung.nung.edu.ua/index.php/ecom/article/view/323 EVALUATION OF THE EFFICIENCY OF «GREEN» INVESTMENTS 2021-04-08T10:53:03+03:00 Yaroslav Vytvitskyi 59472@ukr.net uliana Vytvytska u.vytvytska@gmail.com <p><strong>Abstract. </strong>The article is devoted to the development of methodological approaches to evaluating the effectiveness of "green" investments. A methodical approach has been proposed, which combines a differentiated consideration of the peculiarities of investment, obtaining environmental and economic benefits and opportunities for their use at different stages of the long life cycle of such investment projects. The life cycle of "green" investment projects has been divided into three periods - the period of investment costs (design, purchase of necessary equipment and materials, construction of the facility), payback period (rehabilitation) and after payback (primary operational) period. Environmental and economic benefits have been classified that can be obtained during the life cycle of a "green" investment project in the form of: environmental risk, which is a quantitative measure of an environmental event or accident and is defined as the product of possible damage to the environment, legal entities and individuals, and the probability of an emergency; net economic profit; direct environmental benefits of the investor; indirect environmental and economic benefits that may arise from third parties. Peculiarities of formation of ecological and economic benefits in each of the periods and possibilities of their monetization have been determined. For each period, it is envisaged to apply the relevant time factor accounting procedures (compounding, discounting), various moments of time to which the reduction of environmental and economic benefits and investment costs, discount rates and income rates that take into account the specific risks for each period. Two models for evaluating the effectiveness of "green" investments have been proposed, one of which is based on the direct identification and determination of direct and indirect environmental and economic benefits from the implementation of "green" investment projects, and the second - using adjustment factors that take into account the possibility of positive and negative externalities that may occur to third parties who are not direct participants in the projects.</p> 2021-06-30T00:00:00+03:00 Copyright (c) 2021 Uliana Vytvytska, Ярослав https://eung.nung.edu.ua/index.php/ecom/article/view/332 STUDY OF THE COST FORMATION CHARACTERISTICS OF HYDROCARBON OUTPUT AND THEIR ACCOUNTING RECOGNITION 2021-05-07T20:59:10+03:00 Svitlana Khoma 54662a476@gmail.com Tetyana Savchuk tetiana.savchuk@nung.edu.ua Ulyana Kostyuk uliana.kostiuk@nung.edu.ua <p>The main elements of the cost management system of oil and gas production are its accounting and calculation and consideration of the technological process stages. The article analyses the formation features of production costs at oil and gas production enterprises; it also determines the effect of organizational and technological features of oil and gas production enterprises on the production costs structure. The specific nomenclature of cost estimates of oil and gas production departments will improve the current cost accounting, cost formation control and prevent the irrational and inefficient use of material, labor and financial resources for oil and gas production. It was determined that the list and composition of calculation items of oil, natural gas and associated gas production cost depend on the economic homogeneity, combined in the items, production organization, diversity of technological processes, the possibility of direct or reasonable indirect attribution of expenses to production cost. It was studied, that oil and gas production process is arranged as follows: at the end of several process stages a semi-finished product is produced (crude oil, oil gas, natural gas, unstable gas condensate); the finished product (commodity oil, commodity gas, stable gas condensate) is produced at the end of the last technological process to prepare the semi-finished product according to state standard requirements. The nomenclature of calculated cost items, including specifics of the formation of hydrocarbon production cost was systematized. In contrast to the current practice, it will increase awareness of involved users to identify the reduction mechanisms of production costs.</p> 2021-07-02T00:00:00+03:00 Copyright (c) 2021 Svitlana Khoma, Тетяна Савчук , Уляна Костюк