PROSPECTS FOR THE DEVELOPMENT OF INTERNATIONAL FACILITY-TOURISM IN UKRAINE. CHALLENGES OF THE COVID-19 PANDEMIC

The article is devoted to defining the essence of facility-tourism as a promising area within the tourism industry, which can potentially increase the attractiveness of Ukraine for foreign tourists and become a powerful competitive center in the redistribution of international tourist flows. The need to improve existing approaches to understanding industrial tourism (common term) has been demonstrated because it does not take into account the full range of opportunities associated with visiting abandoned cities, towns and buildings, existing and abandoned machines and industrial facilities, land and underground. engineering structures, exclusion zones and other objects of anthropogenic activity. The article proves that having an extraordinary technological, industrial, engineering potential, Ukraine can create hundreds of additional facilities that will have not only practical significance, but also financial and economic effect. In addition, the launch of facility-tourism in Ukraine will create additional opportunities for the development of related areas of services - hotel and restaurant business, museums, transport, etc., and will be the basis for creating new jobs, which is certainly important for modern Ukraine. Special attention in the article to the define the prospects and place of international facility-tourism in the tourism industry of Ukraine. The method of testing hypotheses proved that its initiation will certainly have a positive effect. The authors also paid attention to the development of the industry during the pandemic. It was proved that this type of tourism can fully work even in conditions of quarantine restrictions due to the possibility of organizing facility tours for small groups of foreign nationals.

MECHANISMS OF INVESTMENT SUPPORT FOR SCALING ECO-INNOVATIONS FOR SUSTAINABLE DEVELOPMENT

The article examines the issues of financial support for eco-innovations in Ukraine. The problems of scaling up projects for the implementation of eco-innovations in the context of sustainable development of Ukraine are theoretically substantiated. The problems and directions of improvement of innovative activity in Ukraine in the sphere of implementation of "green" projects have been identified. Based on the analysis of statistical data on the development of environmentally innovative activities, the trends of financial support for eco-innovation at industrial enterprises have been identified. Based on the study of the statistical reporting of Ukraine, it was determined that the growth of eco-innovations does not occur, and the financing of eco-innovative activities occurs mainly at the expense of enterprises' own funds. It was found that investment support for the implementation of eco-innovations does not have an established trend and is based on government support, and the system for encouraging private investment in green projects is not supported at the legislative level. This affects the efficiency of eco-innovation scaling processes in the country, provided that the financing of green projects is an important component of the innovative development of the business and public sectors. According to the results of the research, the mechanisms of regulation of eco-investments under the condition of optimal combination of normative-legal acts with economic means and methods of management are analyzed and offered. With effective government encouragement and provision of optimal conditions, the situation with investment support for eco-innovation can have a positive trend in the future. It has been established that when forming a mechanism for investment support for the implementation and scaling of eco-innovations, it is necessary to develop a system of standards, in particular in the context of the use of financial instruments for attracting "green" investments and investments in eco-innovations. It was revealed that the number of problems limiting investment support and the development of "green" financing includes both problems associated with the semantics of the terms "green" and eco-innovative, and problems characteristic of the development of financing of innovative projects in general (underdeveloped capital markets , discrepancy in terms of financing, etc.).

ACCOUNTING FOR CAPITAL INVESTMENTS AND ITS IMPROVEMENT

At present, issues related to investment activities in Ukraine are very important. Of particular importance is the investment activity related to capital investment, creating a solid foundation for stable, efficient operation and rapid development of each enterprise. Insufficient capital investment can lead to limited opportunities, loss of income, increased production costs, increased production shortages, loss of competitiveness and decline of the enterprise. For effective management of capital investments of the enterprise the system of accounting and analytical support based on reliable definition of their cost, the mechanism of their reflection in the account and the reporting, effective system of the analysis and internal control is important. This study is devoted to the consideration of theoretical and methodological issues and problems of organization of accounting of capital investment accounting, identification of areas for improvement. This article analyzes domestic and international regulations on accounting to determine the nature and composition of capital investments. The issue of formation and differentiation of capital investment costs is considered. The classification of capital investments on various grounds is reflected, which is important for the formation of a proper organization of accounting and control in the enterprise. Sources of capital investment are the company's own funds, the use of budget funds or extrabudgetary funds, other sources of funding. The main sources of financing capital investments today are the own funds of enterprises. Generalized approaches to reflect capital expenditures that are associated with the creation or acquisition of non-current assets, as well as those that are included in the initial cost of such objects, in the accounts. It is proposed to streamline accounting through the introduction of additional sub-accounts that will meet the various information needs for analysis and control of capital investments in the enterprise. To separate the components of capital investments, the characteristics of the new sub-accounts to account 15 "Capital investments" are given. The main elements that need to be disclosed in the order on the company's accounting policy for capital investment are presented.

BIBLIOMETRIC ANALYSIS OF SCIENTIFIC STUDIES ON SENSORY MARKETING

The article presents the results of the publications' analysis on the issue of sensory marketing. The study was conducted using bibliometric analysis, and the visualization method was used to visualize the results. In total, to achieve the goal of this study, 182 publications (articles) from the Scopus database for the period from 2004 to 2020 were processed. The search in the Scopus database was performed in the field "title, abstract, keywords". Visualization of the results was performed using VOSviewer programs. The analysis provides the following results. First, the study found that the problem of sensory marketing is quite new and in development. The total number of publications in the field of sensory marketing, as well as the number of citations, is gradually increasing since 2011. The peak of publishing activity was in 2020. Second, one-third of publications are related to such areas of knowledge as business, management, and accounting, while 10% of publications are related to economics, econometrics, and finance, and 10% of publications are related to psychological sciences. Third, scientists from different institutions, countries, and continents work on the issue of sensory marketing. The scientific cooperation becomes deeper. It contributes to the creation of geographical clusters. The three largest clusters are formed around the United States, Great Britain, and France. Fourth, six articles were cited more than 100 times. It indicates their high scientific level. Fifth, the main "critical" areas of research on sensory marketing include sensory marketing, marketing, consumer behavior, color, and music. Around these keywords powerful scientific clusters are formed. Moreover, the research topic of sensory marketing was significantly deepened, moving from the analysis of the relationship between sensory marketing and consumer behavior in articles published before 2015, to a comprehensive approach of the sensory marketing tools use, their impact on product sprinting, storage, etc., starting in 2019 p. The obtained results of the analysis and their graphical interpretation are relevant and form the basis for a better understanding of the issues of sensory marketing. They can help to find the gaps and offer useful guidance for further researches.

DEVELOPMENT OF SOLAR ENERGY IN UKRAINE IN THE CONTEXT OF THE TRANSITION TO THE CARBON-NEUTRAL ECONOMY

The article aims to study current trends in the use of solar energy in Ukraine and the world as one of the main directions of decarbonization of the national economy. The authors systematize the prospects, advantages and disadvantages of the development of renewable energy sources. They conducted a comparative analysis of the "efficiency" of solar energy in some countries and Ukraine. The authors determined that the leading position in terms of the share of energy consumed from renewable sources is occupied by countries with developed economies due to the availability of effective motivational mechanisms. From the experience of EU countries, the authors concluded that renewable energy sources form a prerequisite for obtaining additional socio-economic and environmental effects. In the presence of favorable market conditions, renewable energy sources can increase the level of energy security in the country and its energy independence. The article analyzes the legislation of Ukraine on stimulating the development of alternative energy. The authors proposed two opposed ways of further developing solar energy in Ukraine. In particular, the country can implement methods of using alternative energy, which developed countries have successfully implemented. Another area involves increasing research and innovation in implementing, using, maintaining, and utilizing energy-generating devices from alternative energy sources. Despite the polarity of the proposed directions for further development of renewable energy, in both cases, the state policy on attracting investment and promoting the use of energy from alternative energy sources is crucial. In addition, the authors noted the benefits for society from the development and implementation of alternative energy sources. The scaling up and promotion of energy production technologies from alternative sources can reduce carbon emissions, which has been an urgent problem globally.

BUDGETING IN INDUSTRIAL ENTERPRISES

The key to successful and cost-effective activities of enterprises is the rational organization of the planning process, which concerns financial indicators and involves writing budgets. The article summarizes the theoretical and practical aspects of the organization and implementation of budgeting in industrial enterprises. The study of approaches of different scholars to the interpretation of the essence of the concept of budgeting allowed defining it as a complex economic process of the management cycle. It is developed at the discretion of the enterprise by determining the amount and composition of the costs of individual units of the entity and ensuring coverage of these costs by the resources of the enterprise to achieve the ultimate goal of the entity – to obtain maximum profit at minimum cost, taking into account both internal and external factors. The role of budgeting for industrial enterprises, its main purpose, the list of entities involved in budgeting, as well as the fundamental criteria for budgeting were clarified. Based on the generalization of a number of the most important criteria for the company, the possible types of budgets as well as their advantages and specifics of use depending on the objectives of the entity were generalized and described. The analysis of the basic stages of budgeting which are carried out in the course of activity of the is enterprise carried out, terms of writing and representation of budgets on an example of the monthly, quarterly and annual financial period are considered. It is determined that the budgeting system is a tool of internal financial planning and control, which significantly increases the efficiency of financial management of the enterprise, preventing the irrational use of financial resources both at the planning stage and at the stage of control over their use. Given the lack of established norms and rules for budgeting in the enterprise, optimizing the organization of the budgeting process and the effectiveness of financial planning are the tasks of the internal system of corporate governance.

STRUCTURAL-FUNCTIONAL APPROACH TO IDENTIFICATION OF RESPONSIBLE INVESTMENT

Numerous environmental problems, the consequences of the financial crisis, the aggravation of social issues (such as poverty, unemployment, other consequences of the COVID-19 pandemic etc) cause the need for the evolution of financial instruments in the field of investment. The main requirement is a reasonable investment, which involves focusing not only on financial benefits but also to promote social, environmental and economic (or sustainable) development. This work is devoted to the use of structural and functional approach to the identification of responsible investment. This allows us to consider such an investment concept as a complex system formed of interconnected functional elements. To do this, the author conducted a study of the essence of responsible investing and its main criteria. These primarily include consideration of various environmental, social and managerial factors (ESG-factors) in making management decisions. The next step is to analyze the approaches of domestic and foreign scientists to determine the main forms of responsible investment. Based on this, the stage formation of the concept of responsible investing is formed in the work. At the initial stage, there is the use of various forms of responsible investing, depending on the purpose of investors and the period time: ethical, green, thematic, impact investing. In the second stage, the idea of socially responsible investment was developed, and later - sustainable investment. The final stage is the allocation of responsible investment as a separate integrated concept that meets modern requirements. To better understand the distinction between certain forms of responsible investment in the work, their gradation depending on the orientation on financial or social goals has been studied. The study is theoretical and involved the use of general scientific methods: structural and functional approach, analysis and synthesis, grouping and logical generalization. The provisions formed in the article allow forming a theoretical basis within the research, which will be used for further work in this direction.

SALES-MANAGEMENT AS А ONE OF THE KEY DIRECTIONS OF MODERN ORGANIZATION MANAGEMENT

Today the sale of goods and services is one of the most popular and relevant activities in the world. In this context, scientists and practitioners study the skills, abilities and competencies of specialists in this field. In companies working in the field of sales of goods and services, special attention is paid to the development of a motivational system for sales managers in order to increase their productivity. The theoretical and scientific and methodological approaches to improving the management system of a company operating in the field of sales have been investigated in the paper. The main directions and types of sales have been determined, the modern tools of effective sales have been revealed taking into account the experience of one of the leading companies in the field of sales. Also, the special attention is paid to the business characteristics and personal qualities of a successful sales manager. The business processes for the incoming line manager have been described as an algorithm. The processes of management of sales departments of enterprises have been studied on the basis of the use of system analysis. An approach to determining the efficiency of sales managers has been proposed, on the basis of which the formation of an annual matrix of sales managers' efficiency has been envisaged. The main reasons for the loss of quality requests and orders have been identified. The approach to personnel management of trade enterprises has been offered and the necessity of conducting analytical control of sales, management of interconnected processes as a single stream for effective work have been substantiated. The directions of increase of efficiency of work of sales department, by reduction of time for processing of inquiries, introduction of administrative actions have been defined. The possibility of increasing the company's income by increasing the quality of work of each employee of the sales department has been identified. A system of motivation for sales professionals according to their levels has been proposed: financial motivation (I level), financial and non-financial motivation (II level), promotion of sales managers (III level), providing creative freedom in work and the ability to make decisions in company management ( IV level). In turn, the motivation package should take into account the level of rejection of the order for each manager. At the same time the directions of sales should be taken into account: B2B sales, B2D sales, B2C sales, D2C sales.

PUBLIC HEALTH SYSTEM IN INCLUSIVE REGION GROWTH

The article explores the concept of inclusive development of regions, emphasizing the study of the formation and maintenance of a stable level of public health in the scientific literature. For bibliographic analysis, complex scientometric databases Scopus and Dimensions were used to analyze a set of publications formed according to specific criteria using the software tool VOSviewer. The visualization method was used to visualize the obtained results. The search in scientometric databases was carried out by the criterion of the title of the publication, the content of its annotation and keywords. The analysis showed that the main research clusters form groups of scientists' publications from the United States, Great Britain, Australia, and Canada. The small number of publications, but their growth dynamics and the increasing number of citations (according to Google Scholar) indicate a lack of study of inclusive growth in the region in the public health management system and the prospects for its exploration by scientists. According to the analysis, the interest of scientists in solving the problem of public health in ensuring regional development increased in 2020-2021. Much of the publications relate to such areas of knowledge as business, management and accounting. The main areas of research on public health in the development of the regions include the provision of medical services, the health care system, social determinants of health, and the population's state of health. Scientific clusters are gradually being formed around these keywords. The obtained results of the bibliographic analysis form the basis for a better understanding of public health issues, the search for gaps, the solution of which should be worked on in further research. Particular attention is paid to the issue of the COVID-19 pandemic as a crisis-forming factor that hinders the movement of regional development in a promising direction and ensuring the resilience of the system. It is substantiated that the health factor is essential in forming a robust human potential of the country and the growth of labor productivity.

THE IMPACT OF COVID-19 ON MARKET CAPITAL ON THE EXAMPLE OF THE TOURIST INDUSTRY: EXPERIENCE OF THE EU AND OTHER COUNTRIES

With the spread of the COVID-19 pandemic, the tourism industry faced a crisis that could be the worst in history. In recent years, the tourism industry has been one of the fastest-growing industries, sometimes faster than the world economy as a whole. 2019 has brought unprecedented changes to the world order, affecting all socio-ecological and economic ties. What are the consequences of and will have global tourism in connection with the spread of the COVID-19 pandemic, which countries and regions of the world will suffer the greatest losses, what threatens and what are the benefits of the tourism crisis that will bring a "new order" to the tourism industry, what innovative management anti-crisis measures should be applied by world governments and non-governmental organizations to overcome the unprecedented tourism crisis - all these issues remain acute and have identified the research topic. The paper examines the methodological developments and recommendations for overcoming the tourism crisis in Europe caused by the pandemic virus COVID-19, namely, the article identifies the basics and consequences of the pandemic impact on market capital on the example of tourism in Europe and the world, shows that the global tourism industry is one of the main factors in the formation of market capital, studied market capital as a component of intellectual capital on the example of tourism in the EU, outlined the prospects for global tourism, developed a system of measures to overcome the global crisis through tourism SWOT-analysis. Namely: enhanced multilateral cooperation and strong support are important for the resumption of tourism; the speed of adaptation of governments at all levels and the private sector involved in the tourism sector and the ability to respond quickly and adapt to the crisis; providing targeted and affordable government support as quickly and efficiently as possible for vulnerable tourism enterprises, workers and tourists; ensuring policy clarity and taking measures to limit uncertainty; invention and development of more sustainable and sustainable (socio-ecological-economic) models of tourism; development of tourism education and legislation.