MANAGEMENT OF INFRASTRUCTURE OF INNOVATIVE PRODUCTION IN THE CONTEXT OF STIMULATION OF PARTNERSHIP RELATIONS OF DEVELOPMENT OF SCIENTIFIC ACTIVITY FOR THE PURPOSE OF MAINTENANCE OF ECONOMIC SAFETY

Introduction. The labour market is one of the key in the market economy. In turn, the level of adjustment of the use of the factor "labour" determines the effectiveness of the use of factors "capital" and "land". The factor of "labour" is inherently social and economic. On the one hand, social and demographic processes determine the total population, its distribution by sex and age groups and opportunities for participation in production. On the other hand, the economic characteristics of the welfare of the population determine its opportunities for education, training, realization of professional abilities, participation in the processes of social division of labour. In Ukraine, it is important to carry out balanced reforms in the labour market based on identifying general trends, researching existing challenges and justifying areas of advisory support for its market transformation, which determines the relevance of the study in theoretical and practical terms. Therefore, the aim of the article was to identify general trends, existing challenges and areas of advisory support for labour market reform. Methods. The dialectical method of cognition and the system method for studying the issues of labour market reform and advisory support for the implementation of such processes are chosen as the theoretical basis of the article. In writing the article, general scientific methods of cognition were used, namely: methods of analysis, synthesis, analogies, economic and statistical, graphic, expert, generalization method. The method of economic and statistical analysis is used to determine the main trends in the labour market, graphical - to visualize the results, the expert method - to reveal the features of advisory support of market transformation; methods of analysis, synthesis and analogies - to identify approaches to solving existing problems, the method of generalization to form the conclusions of the study. Results. - the main trends in the labour market of Ukraine are identified, some of which are: trends in the decrease of the total population (by 15%), the number of economically active population (by 20%), the level of economic activity of the population (by 2.6%). There was also a decrease in the unemployment rate by 3.2% and the reasons for unemployment of the registered unemployed; - stressed the importance of taking into account the existing challenges in the preparation of documents on labour market reform, one of the most important of which is the spread of globalization and the need to innovate to ensure the proper level of product competitiveness in the market; - proved the expediency, in public terms, taking into account not only economic but also social components in the process of structural transformations in the labour market; - the importance of involving various social forces in solving the existing problems of labour market reform is emphasized, accordingly, the involvement of public and private advisory services and increasing control over their activities in the implementation of any reform measures will be effective; - the directions of advisory support of labour market reform are substantiated, the main essence of which is: accentuation of efforts to solve problems of organizational structuring of the labour market in the context of preparation of answers to existing challenges. ) in ensuring the increase of competitiveness of its products and alternative professional change of activity. Discussion. Prospects for further research are to determine the features of the involvement of public and private advisory services and their interaction in solving public problems with public authorities. Keywords: labour market, reforms, tendencies, challenges, directions of advisory support, social efficiency.

MICRO- AND MACROECONOMIC IMPACT OF CRYPTOCURRENCY BUSINESS

Introduction. The active development of the international economy leads to the emergence of new financial instruments, which expands the capabilities of economic entities in carrying out efficient economic activities. However, cryptocurrency coins have become a relatively new, widely used financial instrument used by economic entities to increase the efficiency of payments and investments. The cryptocurrency market is growing rapidly and its capitalization is estimated at trillions of dollars. The main purpose of the article is to study the impact of cryptocurrencies on the international and national micro- and macroeconomics in the third decade of the XXI century. Methods. The theoretical and methodological basis of the article is the fundamental provisions of modern economics, the work of scientists. In the process of research, in particular, the following methods were used: analysis - to study the object and subject of research; abstract and logical (theoretical generalizations and formulation of conclusions on the impact of cryptocurrencies on national and international micro- and macroeconomics). Results. It has been established that cryptocurrency mining and trading has become an objective reality in the second decade of the XXI century, and at the beginning of the third decade already has a significant impact on the national and international economy, competing significantly with fiat money and, as far as possible, filling niches, filled fiat money. It has been proven that mining and trading of cryptocurrencies causes both positive and negative effects at both micro and macro levels, both in the international and national markets. It is noted that the circulation of cryptocurrencies is carried out mainly without legislative regulation (except for El Salvador, the United States and several other countries); however, self-regulation through the “invisible hand of the market” is quite effective. As long as there is no significant regulation of the cryptocurrency market, in our opinion, the cryptocurrency market will develop extremely actively, and its regulation by government agencies may hinder its development. Discussion. The obtained results can be used to expand knowledge about certain aspects of the impact of “mining” and circulation of cryptocurrencies on the activities of economic entities at the micro and macro levels. Keywords: mining, cryptocurrency, Monero cryptocurrency (XMR).

THE ROLE OF FINANCIAL DIAGNOSTICS IN THE ENTERPRISE ACTIVITY

Introduction. One of the most important conditions for ensuring the proper functioning and development of the entire sphere of entrepreneurship is the economic security of enterprises, and an important part of this process is the diagnosis of the financial condition of economic entities. Diagnosis is the main tool that allows you to objectively assess the internal and external parameters of the enterprise, to investigate economic processes in their relationship. The use of an effective mechanism of financial activity allows at an early stage to detect violations of proportions in the phases of the cycle of capital circulation in the enterprise and to establish the reasons that caused them. Methods. During the preparation of the article, a systematic approach to the study was used, which allowed to assess the state of implementation of financial diagnostics in the domestic business practice; the method of theoretical comparison for improvement of legislative regulation and directions of procedures of financial activity; the method of expert assessments - in the development of organizational provisions for the implementation of the mechanism of financial diagnostics in Ukraine. Results. The article identifies the importance of diagnosing the financial condition of the enterprise, considers the nature and necessity of a systematic analysis of the financial condition of the enterprise. The essence of the concept "diagnostics", "financial condition" is considered in the proposed article. Peculiarities of effective management of the financial condition of the enterprise in the conditions of market economy of Ukraine and the role of economic diagnostics in the activity of the enterprise are determined. Discussion. Further research on the development of financial activities will be to substantiate the implementation of modern areas of assessment of the financial condition of economic entities, especially within the introduction of digital technologies. Keywords: enterprise, financial condition, financial activity, management, diagnostics, estimation, competitiveness, liquidity, solvency.

LABOUR MARKET REFORM: GENERAL TRENDS, EXISTING CHALLENGES, DIRECTIONS OF ADVISORY SUPPORT

Introduction. The article describes the concept of valuation of assets, liabilities and capital, as well as the presentation of the information received in the accounting and financial statements. Methods. Methods of structural and logical analysis, comparison and generalization of requirements of national and international accounting standards and current legislation are used in this article. Results. The economic content of the assessment of objects at the reporting date as an important methodological tool of accounting is in-depth. The principal difference between the fundamental principle of accounting - monetary valuation and evaluation as a procedure performed for the purpose of obtaining the real (fair) value of the property of the enterprise as of the reporting date is set out. The expediency of using historical value in current accounting and fair value is substantiated - when the information about the property of the enterprise in the financial statements is displayed. It has been proved that the assessment as one of the fundamental principles of accounting and assessment as a procedure that is carried out in order to obtain the real (fair) value of the property, liabilities and capital of the enterprise as of the reporting date should be distinguished. The expediency of using historical value in current accounting and fair value has been substantiated - when the information about the property of the enterprise in the financial statements is displayed. The assessment has been designated as the principle of accounting and as a procedure performed to establish the fair (fair) value of the property, liabilities and capital of the enterprise at the reporting date. To do this, the balance sheet proposes to reflect the results of their accounting for historical cost, and in the statement of financial position present information about the financial position, taking into account the fair value of assets, liabilities and equity as of the reporting date. Discussion. The difference between the indicators of these reports is recommended to be presented in the notes, accordingly, it will provide interested parties with reliable information about the financial position and will give reasons to recognize the extent to which the revalued methods of revaluation of assets, liabilities, capital and management effectiveness are used. Keywords: accounting, assessment, financial reporting, accounting principles, fair value, accounting procedure.

MAIN ASPECTS OF QUALITY CONTROL OF INTERNAL AUDIT OF ENTERPRISES

Introduction. The problem of internal audit quality control is extremely relevant for domestic industrial enterprises. This trend is explained by the fact that auditors as a result of the audit may come to an inaccurate conclusion and present erroneous results. Methods. This investigation is based on methods of analogies and theoretical generalization, system and structural-functional analysis, graphic, abstract and logical methods. Results. It is proved that an important stage of internal audit is the process of reporting on the results of internal auditors during the study of the actual state of the enterprise, according to which the internal auditor must establish the significance of the identified deficiencies. It is established that the assessment of control over the results of internal audit is carried out in order to ensure the senior management of the enterprise in obtaining quality services provided to the company by internal audit. It is investigated that the quality control of the conducted internal audit can be determined by testing in two areas: verification of compliance with existing regulations of audit procedures; detection of errors in the activities of structural units or in processes that were not prevented by the audit system. Identified aspects that should include the assessment of quality control of internal audit. The characteristics of the internal quality control of internal audit, which are based on internal and external evaluation, are highlighted. The importance of monitoring the follow-up after the internal quality control of internal audit is proved. Discussion. According to the research results, it is proved that an effective internal audit helps to solve problems related to the formation of a scientifically sound system of management decisions based on reliable information and timely optimal proposals for further measures to develop an industrial enterprise not only now but also in the long run. Keywords: internal audit, audit, financial and economic activities, quality control, evaluation, production and economic activities, enterprise.

INFORMATION AND ANALYTICAL SUPPORT OF LOGISTICS MARKET RESEARCH

Introduction. Logistics as a type of economic activity plays one of the main roles in the formation and development of market relations, so its study is especially relevant in a market economy. Information resources are one of the most important subsystems of the resource potential of the firm, and information is a key element of logistics operations. The information specifies the needs of the objects of logistics systems and supply chain links. The article investigates that logistics is one of the important components of the state economy and now this component is at the stage of its formation and requires a scientific approach to study; the place of the information and analytical center as an infrastructural component of logistics systems is determined; the information and analytical support of the market research of logistics services is substantiated and the system of statistical indicators of the research of this market is formed. It is determined that the prospects for the development of the logistics services market in Ukraine directly depend on the state of the country's economy. Methods. The following scientific methods were used in the research process: inductions and deductions - in the process of studying the general tendencies of logistics development in Ukraine; analysis and synthesis - during the theoretical generalizations, the formation of appropriate conclusions; bibliographic - research of literary sources to obtain the necessary information on the research topic; method of associations and analogies - for the proposed new ideas and suggestions that arise from comparison with other more or less similar objects. Results. Logistics in Ukraine is developing in accordance with world trends, has a significant impact on the economic potential of the country, stimulates the development of related, interconnected and complementary industries, is a reflection of the competitiveness of our country in the world. Logistics efficiency is now at the forefront of the agenda for professionals, private firms, and international organizations. Thus, the logistics of information flow is relevant in the field of logistics. Information resources are one of the most important subsystems of the resource potential of the firm, and information is a key element of logistics operations. The current level of logistics development requires constant improvement and introduction of new information systems. Discussion. The main task set during the writing of the article is to substantiate the feasibility of using logistics services in Ukraine, taking into account the peculiarities of business globalization. Keywords: logistics, segment, logistics market, data sources, information and analytical support, logistics services market, statistical indicator.

CONCEPT OF ASSESSMENT OF ACCOUNTING OBJECTS AND THE INFORMATION DISPLAY IN ACCOUNTING AND FINANCIAL STATEMENTS

Introduction. The article describes the concept of valuation of assets, liabilities and capital, as well as the presentation of the information received in the accounting and financial statements. Methods. Methods of structural and logical analysis, comparison and generalization of requirements of national and international accounting standards and current legislation are used in this article. Results. The economic content of the assessment of objects at the reporting date as an important methodological tool of accounting is in-depth. The principal difference between the fundamental principle of accounting - monetary valuation and evaluation as a procedure performed for the purpose of obtaining the real (fair) value of the property of the enterprise as of the reporting date is set out. The expediency of using historical value in current accounting and fair value is substantiated - when the information about the property of the enterprise in the financial statements is displayed. It has been proved that the assessment as one of the fundamental principles of accounting and assessment as a procedure that is carried out in order to obtain the real (fair) value of the property, liabilities and capital of the enterprise as of the reporting date should be distinguished. The expediency of using historical value in current accounting and fair value has been substantiated - when the information about the property of the enterprise in the financial statements is displayed. The assessment has been designated as the principle of accounting and as a procedure performed to establish the fair (fair) value of the property, liabilities and capital of the enterprise at the reporting date. To do this, the balance sheet proposes to reflect the results of their accounting for historical cost, and in the statement of financial position present information about the financial position, taking into account the fair value of assets, liabilities and equity as of the reporting date. Discussion. The difference between the indicators of these reports is recommended to be presented in the notes, accordingly, it will provide interested parties with reliable information about the financial position and will give reasons to recognize the extent to which the revalued methods of revaluation of assets, liabilities, capital and management effectiveness are used. Keywords: accounting, assessment, financial reporting, accounting principles, fair value, accounting procedure.

BANK LENDING IN THE PERIOD OF INFLATION TARGETING IN UKRAINE: CURRENT REALITIES AND PROSPECTS

Introduction. The article analyzes the existing trends in the field of bank lending during the crisis of 2014-2017. The reasons for the decline in lending activity of domestic banks are considered. Mechanisms for intensifying bank lending as a necessary condition for ensuring economic growth in Ukraine are proposed. Methods. General scientific methods of cognition, induction, deduction and comparison are used in the article. Statistical and graphical methods and the method of mathematical modelling were used to analyse the causes and consequences of the decline in banks' lending activity. The system method was used in the development of proposals and recommendations. Results. Bank lending in Ukraine during the economic crisis of 2014-2017 and pandemic shocks is studied. Negative factors influencing the credit activity of banks have been identified. The main miscalculations of the National Bank of Ukraine, the Government and the legislature in the field of creating conditions for stimulating the lending activity of banking institutions are substantiated. With the help of cluster analysis, domestic banks are grouped into four clusters according to the level of their participation in lending to the Ukrainian economy. Discussion. The peculiarities of bank lending to domestic enterprises at the present stage are highlighted. Based on the analysis of the development of bank lending in Ukraine, promising strategies for intensifying bank lending support to the real sector of the national economy have been developed. Keywords: activation of bank lending, interest rate policy, refinancing of commercial banks, credit risk, creditworthiness.

MODERN MANAGEMENT AND INFORMATION AND SECURITY APPROACHES TO THE FORMATION OF AN INNOVATIVE CLUSTER GROUP IN THE CONDITIONS OF COVID-19 ON THE BASIS OF SUSTAINABILITY, DECENTRALIZATION AND EUROPEAN INTEGRATION

Introduction. Differences in the understanding of the main management and information and security approaches to the formation of an innovative cluster group of SME with large industrial enterprises indicate the ambiguity of ways to measure and evaluate such interaction and its scope, which in Covid-19 on the basis of sustainability, decentralization and European integration requires further study. Methods. The historical and logical method is used in the article; the method of systematization, classification and theoretical generalization; the method of institutional analysis; the method of system analysis; the method of logical analysis and synthesis; the method of graphical analysis. Results. It is proved that the cooperation of industrial SME with large industrial enterprises makes certain demands on them. Before attempting to cooperate with large and medium-sized industrial enterprises, manufacturing SME must have a clear idea of the state of their activities, their own potential and its use, the market position of goods and services relative to competitors. Therefore, the procedure of diagnostics of the state of activity of industrial SME is developed in the work, the leading one in which is the assessment of its solvency. The competitiveness of a production SME, its potential and sustainability are assessed using available methods. Production SME differ in scale and types of activity, policy of its financing, degree of integration into the economy of the region or production cluster, which determines the multiplicity of areas of their support. Discussion. Market support for manufacturing SME should be directed to intensify their activities - assistance in finding markets, customers and business partners, the use of mechanisms for adaptation of enterprises using the full range of opportunities for administrative support. Cooperation of manufacturing SME with large industrial enterprises as a kind of business partnership can take place not only in traditional forms, but also using its most common organizational and economic models - subcontracting, franchising, leasing and venture business. The use of such a range of organizational and economic models of cooperation will help meet the interests of each of its participants and strengthen the economy of the region. Keywords: modern management, information and security approaches, innovative cluster group, COVID-19, sustainability, decentralization, European integration.