ASSESSMENT OF SCHOOLCHILDREN’S DEMAND SATISFACTION WITH CATERING SERVICES IN GENERAL SECONDARY EDUCATION INSTITUTIONS

The article is devoted to topical issues, concerning school children`s high quality food supply. The direct research has been taken among pupils of 1-11forms in 4 Kiev schools. An assessment of the primary and secondary pupils` demand for food supply services during a week and a working day in school canteens was given in the article. The actual organization of meals in school canteens was objectively assessed. Identified both achievements and shortcomings in the organization of student nutrition. The degree of deviation of some indicators of quality of food from those which were reached in the best establishments of restaurant economy, serving the applicants of general secondary education at the place of study, was specified. The factors influencing assessment of the main indicators of food quality in the school canteens and cafeterias were analyzed, such as: range of dishes, quality of dishes, service culture. Significant influence of reforming the organization of pupils` nutrition in secondary schools on quality assessment was found, such as: expanding the range of dishes, improvement of customer service methods, creating a comfortable environment in the places for food consumption as well as taking into account such factors of influence as age features of pupils, food intake, free meals organization and meals payed by parents, the duration of pupils stay in the school an so on. A great attention was payed to searching the ways of expanding the range of dishes in school canteens, the dish quality improvement, the implementation of new methods and forms of service, improvement of service culture. Recommendations were developed: about using the received information when scheduling pupils` meals during the day taking into account features of demand on different days of the week; about changing the pupils` meal organization during extraordinary situations (the spread of coronavirus infection) to neutralize negative influences; about improving indicators of the quality of food organization concerning the experience of the best school canteens and cafeteria etc. The necessity of constant feedback with the school canteens customers was proved, which is very important for achieving the main goal- providing students with quality, safe and rational food.

THE IMPACT OF TAX GAPS ON THE FINANCIAL AND ECONOMIC SECURITY OF THE COUNTRY

Trends in the development of the main components of financial and economic security of the country indicate their significant variability and dependence on a combination of internal and external factors. An important place among the drivers of influence on the level of financial and economic security is occupied by tax revenues. Given the prolonged national and transnational market turbulence, which is observed in most sectors of the economy, one of the biggest threats to the financial and economic security of most countries is the presence of a significant volume of shadow operations. The consequences of their implementation are the lack of tax revenues in the budget and the reduction of the country's financial viability in financing economic development programs. The purpose of the article is to study the impact of tax gaps on the level of financial and economic security of the country. In the paper, the essence of the financial and economic security of the country, which is proposed to be understood as a complex concept, integrates the features of economic and financial development of the economic system. Based on the systematization of scientific literatures, the main tasks and functions of financial and economic security of the country including realization of goals and objectives of financial policy and formation of favorable conditions for economically sustainable development and growth, highlights the characteristics of this concept are substantiated. The paper identifies three characteristic features of the financial and economic security of the country: as an indicator of its ability to protect the interests of society in a volatile external and internal environment; economically sustainable development and growth; leveling threats to the internal and external environment. The role of tax gaps in reducing the level of financial and economic security of the country is substantiated, the probability of formation of tax gaps in the economy is predicted, measures to minimize tax evasion as components of increasing its financial and economic security are proposed. The established interdependencies should serve as a basis for the transformation of state economic and financial policy in Ukraine in terms of minimizing the negative impact of the shadow sector of the economy on the indicators of economic development of the state.

EVALUATION OF FUNCTIONAL PERFORMANCE OF THE BANKING SYSTEM OF UKRAINE IN CONDITIONS FINANCIAL INSTABILITY

The article covers the problems of the functioning of the banking sector of Ukraine during 2018-2021, as one of the main sectors of the financial market and the national economy as a whole. When analyzing the state of the banking sector, regularities and general trends in the functioning of the banking sector of Ukraine have been established, and appropriate calculations have been made. The impact of global financial crises on the activities of banking structures, which must operate in conditions of constant financial instability, is described. Today, the whole world, including Ukraine, is on the verge of a global financial and economic crisis. This raises the question of whether Ukrainian banks have the necessary margin of resilience to vulnerabilities to the financial and economic crisis. In recent years, the functioning and development of the banking system has been characterized by increased financial stability, the level of bank capitalization, liquidity, some improvement in asset quality, reducing risks in banking, as well as the presence of positive structural changes. Today, Ukraine's banking system operates in a complex socio-economic and legal environment, most of which - macroeconomic instability, irrational structure of the industrial complex, the crisis of science and technology, imperfect fiscal and monetary policy, low level of effective demand - complicate sustainable development banking sector and increase competitiveness. In conditions of instability, intensification of turbulent processes, the development of the banking system requires new innovative approaches to determining the mechanisms of effective functioning and stable development based on a system-synergetic approach, which led to the choice and relevance of the chosen topic of this scientific article. Efficiency of banks is a multicomponent, multifaceted, multidimensional system characteristic that depends on many factors and is an effective indicator of performance of functions and achievement of goals and objectives of banks development provided financial stability based on financial stability and dynamic balance, achievement of multiplicative and synergistic effects.

INCREASING THE COMPETITIVENESS OF INSURANCE COMPANY PRODUCTS AND SERVICES USING ECONOMIC AND MATHEMATICAL MODELING METHODS

The competitiveness of an insurance company depends on the competitiveness of the products and services it introduces in the market. The competitive advantages of the insurance company are expressed in the attractiveness and competitiveness of insurance policies. An economic and mathematical model of increasing the competitiveness of the insurance company is proposed, which allows to calculate the integrated indicator of competitiveness of the insurance policy based on a comprehensive system of indicators characterizing the reliability of the insurance company, quality of its services, competitiveness, social activity. To analyze the impact of these indicators on the competitiveness of the insurance policy and identify areas for improving the efficiency and competitiveness of the insurance company. The competitiveness of an insurance company depends on the competitiveness of the products and services it introduces in the market. The assessment of the quality of insurance company services is compliance with the needs, requirements, and insurance interests of customers. This assessment is performed each time an individual client chooses to cooperate with an insurance company that meets his insurance interests and wishes. Therefore, the overall competitiveness of the enterprise depends on the competitiveness of products and services offered on the market. The competitive advantages of the insurance company are expressed in the attractiveness and competitiveness of insurance policies. The insurance market in recent years has shown consistently high growth, which makes it attractive for doing business. In these conditions, the task of modeling the activities of the insurance company in a highly competitive market environment becomes relevant. A mathematical model of increasing the competitiveness of the insurance company is proposed, which allows to calculate the integrated indicator of competitiveness of the insurance policy based on a comprehensive system of indicators characterizing the reliability of the insurance company, quality of its services, competitiveness, social activity. With the proposed model, insurance companies can objectively assess their weaknesses and strengths to ensure continuous growth and decent competition in a competitive market environment. The model allows you to select performance indicators and perform modeling and determine the consequences of changes in this indicator, analyze the impact of these indicators on the competitiveness of insurance policies and identify areas for improving the efficiency and competitiveness of the insurance company. By conducting such experiments, insurance companies can make more informed choices and decisions, analyze areas of competitiveness, and more efficiently allocate resources.

THE CONCEPT OF BUILDING OF ECONOMIC ENSURING POLICY THE COMPETITIVENESS OF INNOVATIVE BUSINESSES IS FORMED AT THE MACRO AND MICRO LEVELS

With the development of market relations, growing uncertainty and risk, the high level of competitiveness of the enterprise largely depends on the level of its innovation activity. In this article the author described the factors influencing the formation of the competitive potential of the subjects of innovative entrepreneurship, carried out their classification. In his opinion, the competitiveness of innovative entrepreneurs depends primarily on the economic situation achieved through economic strategy (policy). The economic policy of ensuring the competitiveness of the subjects of innovative entrepreneurship is formed both at the macroeconomic and microeconomic level. At each level of management requires a special organizational and economic approach that ensures the transformation of available resources into competitive advantages through the use of certain competencies. The author concludes that the achievement of competitive advantages in the market in the future and high competitiveness of the enterprise in the long run are possible due to efficient use of resource potential, high strategic opportunities to reproduce resource potential, strategic marketing orientation of the product offer. With the growth of the dynamics of competitiveness of the studied subject of innovative entrepreneurship, it is necessary to determine its position in the internal environment, ie to identify how the current ability to compete corresponds to the opportunities present in the external environment. With declining dynamics (as an option – the lack of dynamics), including those obtained in the current assessment of competitiveness, it is necessary to first identify the reasons for the decline in the competitiveness of the subject of innovative entrepreneurship. Given that the assessment of competitiveness integrates three key aspects, the reasons, respectively, can be social, economic or technological in nature (or be characterized by a combination of them). Competitiveness as an internal mechanism of effective activity of an economic entity transforms the market into a system of factors influencing the process of competition, thereby forming competitiveness in the field of a separate competitive field.

THEORETICAL AND METHODOLOGICAL PRINCIPLES OF NATIONAL ACCOUNTING IN THE SYSTEM OF ECONOMIC MECHANISM OF UKRAINE

Based on the study of the concept of national accounting, it is established that the essence and meaning of this term has its origins in the basics of initial accounting of business transactions in the economy. According to scientific research and conclusions of various scholars on the nature and content of the process of national accounting and in particular national accounts, the main conclusions about the state and methodology of national accounting in the country. A comparative analysis of the evolutionary development of national accounting in different economic systems is made and the necessity of application and efficiency of using the System of National Accounts as a single register of macroeconomic indicators in the system of national accounting is proved. Integrated economic information is the basis for the formation of macroeconomic indicators. The use of integration information resource allows to effectively form and analyze macroeconomic indicators. The relevance of this study is to highlight the main provisions that prove the need to use the mechanism of national accounting in the system of economic mechanism and prove the effectiveness of the system of national accounts as a single register of macroeconomic accounting. The study is based on the findings of many scientists in the field of research of the economic mechanism of the country. Substantive conclusions prove the need to combine the original accounting information and its integration into the general macroeconomic register. This will avoid errors in the formation of macro indicators and increase the transparency and accuracy of national accounting data. Thus, the effectiveness of macroeconomic accounting in order to assess and analyze the state of the economic mechanism and prospects for its development is proved. The main conclusions of economists on the interpretation of the essence and methodology of modern national accounting and the use of the system of national accounts are highlighted and generalized, supplemented with material on the integration of economic resources and its impact on the formation of macroeconomic indicators.

THE INFLUENCE OF THE CROWN CRISIS ON THE DEVELOPMENT OF INSURANCE BUSINESS IN THE WORLD

The article analyzes the impact of the COVID-19 pandemic on the world insurance market and some European countries. Separated economic indicators of the impact of the COVID-19 pandemic on the insurance business of the world are singled out. It was determined that the impact of the COVID-19 pandemic inspired declining incomes of insurers and households, rising unemployment, declining demand for insurance services, a significant decline in productivity of insurance companies, uncertainty about the future development of the insurance industry and the effects of the pandemic. The experience of the world insurers' struggle against the consequences of the COVID-19 pandemic has been studied and generalized. The latest tools that have allowed insurers around the world to mitigate or mitigate the negative impact of the crown crisis, in particular, are: the development of new insurance products; increasing the level of requirements for insurance services in terms of its relevance, price flexibility, mobility and transparency; transition of insurers to online sales of insurance services and online payments for insurance cases; direct funding of specific means of combating COVID-19; use of the latest technologies and innovative methods in the insurance business; introduction of a new mode of staff work in the activities of insurance companies. The transition of insurers to online sales of insurance services and online payments has revealed many unresolved issues regarding the insurer's cybersecurity. Insurers are forced to improve existing technologies and methods of control, to intensify training and information activities. The Crown Crisis has significantly increased the importance of modern underwriting. Therefore, insurers around the world are using the capabilities of artificial intelligence, alternative data sources and better forecasting models. Greater understanding of pandemic processes, gaining experience is needed not only to accelerate the way out of the modern pandemic, but also to form a stable insurance system to the inevitable future challenges. The study of positive experience in the functioning and development of insurance markets around the world in crises and shocks is useful for application in national practice.

MECHANISM OF REPRODUCING TECHNICAL RESOURCES OF ENTERPRISES IN THE PROCESS OF THEIR FUNCTIONING

The specific character of reproducing and maintaining the quality and productivity of technical resources is considered from the point of view of their economic essence and economic behavior in the production process. The views of domestic and foreign scientists are analyzed regarding the subject-functional and monetary definition of the enterprises’ capital, а part of which is the cost of technical resources. Understanding the properties of technical resources as a part of the enterprise total capital allowed identifying the basic statements. The relationship between the reproduction of technical resources and their total value in the process of functioning, namely the turnover and transition of their monetary equivalent to the material equivalent and vice versa has been shown. The steps of movement of the technical resources monetary equivalent are presented and considered in three stages: formation of the stage, at which the enterprise money capital is transformed into technical resources; the stage of technical resources production use and that of resources conversion into monetary form in the process of which the relationship between the state of technical resources capabilities and their cost characteristics changes. The character of economic transformations in the process of movement is described; the method of creating and adding cash flow formed by technical resource, to the money capital of the enterprise is considered. It has been proposed to use a linear rate depreciation accounting, from the beginning of the technical resources acquisition and throughout useful life using of the capital discount rate, in order to prevent partial loss of value of the initial capital invested in technical resources. It has been shown that the use of technical resources is expedient until the value of the monetary product is equal to their discounted price. The research pursued showed that for timely innovative reproduction of technical resources as part of the enterprise capital cost, these resources must perform the main function – that of forming additional value (additional profit).

METHODOLOGICAL PLATFORM FOR DIAGNOSING ECONOMIC ACTIVITY OF TRADE ENTERPRISES

The article substantiates the theoretical and methodological principles of forming a methodological platform for diagnosing the economic activity of a trading enterprise as a basis for implementing a diagnostic process focused on the formation of special information used for making management decisions. It is noted that the diagnostics of economic activity of a trade enterprise as a component of management is a set of actions aimed at providing information support to management that requires from management staff systemic theoretical knowledge and applied skills of instrumental methods of identifying economic activity, trends, assessing causes of change, forecasting and the practical implementation of the identified opportunities to increase it, taking into account changes in the business environment and the needs of stakeholders. It is proved that the efficiency of diagnostics of economic activity is ensured by the appropriate methodology, which normalizes the organization of the diagnostic process, procedures and operations into a holistic system with clearly defined prerequisites, component composition and process of their implementation. The methodology framework is determined and the problem tree analysis of the formation of the methodological platform for diagnosing economic activity of trade enterprises is carried out. The architectural structure of the system of diagnosing economic activity of a trade enterprise through a combination of functional and support components, which are defining for productive functioning of the mechanism and efficiency of the diagnostic process, is considered. The sequence of stages of the diagnostic process and procedural aspects of verification of each of them is determined. It is proved that the efficiency of the process of diagnostics of economic activity is provided by an appropriate mechanism, which through a set of rules, special tools, methods and techniques launches and maintains a diagnostic study, thus ensuring the integrity of the diagnostic system. A conceptual model of the methodological platform for diagnosing economic activity of trade enterprises is developed, which integrates the identified preconditions and component composition of the methodology on the basis of systematicity and ensures the effectiveness of the process of obtaining information for management. The developed model allows to deepen and expand understanding of the essence of the system for diagnosing economic activity of the enterprise, its structure, regularities, the purposes and tasks of functioning, to provide high-quality instrumental support of the realization of diagnostic procedures and operations, to streamline the process of reception of the information for making management decisions focused on achieving target parameters of development of economic activity taking into account the dynamic changes in the business environment and consumer preferences.

MODELS OF STRATEGIC ALLIANCES IN CONTEXT LOGISTICS PARTNERSHIP

From the point of view of the logistical approach, the value expected by the consumer is to provide the highest utility in terms of time and place. Installed that the source of creating a competitive position is the differentiation of customer service quality, reducing the cost of logistics processes by optimizing the logistics flows of products, information, capital and their processing in the logistics system of the enterprise or corporate network. The purpose of the study is to present the benefits of models of strategic alliances of logistics partnerships to increase the competitive position of enterprises whose development is based on the internationalization of activities. It is substantiated that using the synergy of the alliance, enterprises develop rapidly due to the effective merger of knowledge, skills, financial resources, technologies, infrastructure, means of production. Models of strategic alliances of logistics partnership are identified. An alliance of close integration is the cooperation of competitors in the field of production of a certain product or the implementation of a certain stage of the production process. It is a partnership of competitors who want to gain at the expense of the alliance: access to joint assets of partners, pooling of investments for innovative projects, achieving benefits through economies of scale, the ability to control the logistics process of competitors with expanded sales channels. An additive alliance is a union of partners who jointly produce and sell the final product C. Through this form of cooperation, allies increase their competitive position, which is reflected in increased sales, reduced costs, increased market share and increased barriers to entry into the sector. A complementary alliance brings together competitors who offer complementary services. Most often, one of the partners is involved in the production of product A, the other – in its distribution. Partners strengthen each other's competitive position by improving the quality of customer service, taking into account the increase in the usefulness of time and place in the well-known partner B – the local market. The article presents the logic of creating utility in the models of strategic alliances of logistics partnership.