REORGANIZATION OF RESTAURANT BUSINESS IN THE CONDITIONS OF THE COVID-19 PANDEMIC

In recent years, the restaurant business in Ukraine as well as around the world has developed quite rapidly. New cafes and restaurants opened one after another, and existing locations improved the quality of services provided, while new modern formats of restaurant businesses appeared. The coronavirus pandemic did not leave any market sector untouched in 2020; the restaurant industry was hit hardest as it was one of the first to be adversely affected by quarantine restrictions. At the same time, in 2021 the situation has not improved, the restaurant business has faced an unprecedented crisis and in such conditions, the issues of flexibility and speed of reaction of restaurant enterprises come to the fore, which involves reducing costs, reorganizing business processes, implementing new innovative approaches doing business. Many cafes and restaurants have been forced to close completely because they have not been able to cope with the catastrophic consequences of the pandemic and went bankrupt. The situation remains tense due to the fact that there is no clear understanding of when the pandemic will end, and therefore restaurant managers have already realized that to maintain their business, they must act quickly, develop radically new mechanisms for each unit and adapt business processes in such a way as to ensure the functioning of restaurants in modern realities. In the current situation of uncertainty, as well as insufficient protection by government regulation, it is advisable to quickly move to new technological forms of work organization. The article considers the key problems and changes in the development of restaurant businesses in the period of the coronavirus pandemic 2020-2021. The author analyzes the experience of Ukrainian cafes and restaurants in the transformation of institutions in the initial period of quarantine restrictions, as well as mechanisms of state regulation in the legal sphere, which are presented in a number of adopted regulations. The article develops practical recommendations for the reorganization of key business processes in the restaurant business in a pandemic.

FORMATION AND USE OF THE CITY DEVELOPMENT BUDGET: AN ANALYTICAL STUDY

One of the priority tasks of the Decentralization Reform is to create conditions for the mobilization of sufficient financial resources in order to ensure the functioning and development of the relevant territorial community and its local budget. The ultimate goal of the reform is to form self – sufficient territorial communities with financially sound budgets and a high level of financial independence. In such conditions, when local budgets ' own revenues are limited, the development budget plays a leading role in financing the community. The development budget is one of the indicators for assessing the quality of life in territorial communities because it provides financing for infrastructure and the quality of local services, which ultimately determine the growth of the local economy as a whole. However, the revenue side of the development budgets of local budgets in Ukraine, even taking into account certain positive changes enshrined in the new version of the Budget code, is not able to meet the financial needs of territories in budget investments in the current conditions. Given this, the problems of using development budget funds as part of the special fund of local budgets do not lose their relevance today. Therefore, the article is devoted to substantiating the importance of the development budget and assessing potential directions for its use. The scientific work reveals theoretical approaches to defining the essence of the concept of "development budget", its role and purpose. The key role of the development budget in financing the city's infrastructure is outlined. Directions and areas of allocation of development budget funds in accordance with the current legislation are considered. The total amount of expenditures of the Lviv development budget is determined. The analysis and evaluation of the directions of using funds from the Lviv development budget was carried out. Expenditures of the Lviv development budget at the expense of subventions from the state and regional budgets are considered. Based on the analysis, the priority tasks necessary for further improvement of the expenditure system of the development budget are indicated.

DIRECTIONS OF ENSURING PERSONNEL POTENTIAL OF SUSTAINABLE ECONOMIC DEVELOPMENT OF SOCIETY

The scientific article is devoted to the study of a complex but relevant problem for the period of creating the preconditions for sustainable development - the definition of approaches to providing the economy with strong human resources. It is noted that its formation is always faced with the issues of reproduction of the labor force, the effectiveness of which implies the achievement in total, at the same time high levels of quality of life and vocational training of people. Particular attention is paid to the emergence of new problems that increase the severity of personnel issues in Ukraine: there is a significant increase in labor migration of Ukrainians abroad, reducing the population and working age. However, despite the difficulties of the transition economy, the country has gradual, progressive changes in the entire system of educational infrastructure, attempts are being made to reform the organization of education in educational institutions of all levels: higher education, secondary school, vocational education. In addition to traditional vocational schools in the educational, already competitive environment, there are new educational institutions - technical lyceums, technical schools, colleges. However, a significant part of vocational schools has shortcomings related to the quality of their material and technical base, the level of training of teachers in terms of their mastery of the latest technological concepts and methods of teaching educational material. Improving the system of vocational training should be based on the understanding that innovative development has already become an integral part of the domestic economy and has led to new requirements for personal factors of production. Now there is a need to closely link professional training to specific production conditions of future activities, the entire educational process should be built taking into account changes in the state of production processes, target settings for obtaining the final results of enterprises. Under modern market conditions, the first priority is not the production of more goods and services of one type, but their differentiation and new quality characteristics within one product group. Relevant changes occur in the assessment of the personal factor of production. This is not just about the quantitative certainty of staff, but about the level of training of each employee, his ability to adapt to technical and technological changes. In the process of professional training it is important to form in future employees an awareness of their role and importance in the overall efficiency of enterprises, to bring to their understanding the high probability of losses associated with their possible errors in the production functions. The issue of greening of professional activity should be important in the educational processes of all educational institutions

ENTERPRISE RESOURCE MANAGEMENT

The paper analyzes the organization of effective resource saving of the enterprise. Enterprises need to implement innovative technologies and tools, as well as to motivate all participants in the process to achieve high overall productivity. One of the ways to increase the efficiency and rationality of the activity is the introduction of the management system of development of resource saving enterprise (RSE). The EPR management system is influenced by external and internal factors. One of the main factors of the external environment is the state regulation in the direction of resource saving, because a small number of business entities can turn to the development of resource-saving enterprises without state support. Defined the concept of "resource saving" as a complex positive effect on the state of the company, which combines the economic, social and environmental factors, the result of the implementation of resource conservation is economically viable for the company. The process of resource saving at the enterprise positively affects a wide range of subjects who perceive its results. According to international standards, Ukraine's economy is one of the most resource-intensive in the world through a large proportion of resource-intensive industries, outdated and inefficient technology, extreme depreciation of assets, inefficient systems of transformation and energy supply. World experience in the development and implementation of resource saving programs has a great variety of mechanisms and economic methods to ensure the efficiency of resource consumption in all areas of economic activity. The article highlights the most effective methods and applied to the realities of Ukraine. The study revealed the main problems of Ukrainian enterprises in the management of resource protection and development of resource protection. Today, finding ways of solving these problems and determining the main ways of stimulating enterprise teams and personnel management is especially important for the formation and implementation of an effective system of resource-saving development.

METHODOLOGY OF ENVIRONMENTALLY FRIENDLY LAND USE REGULATION

The article presents the methodology of regulation of environmentally friendly land use. We found that the methodology for regulating environmentally friendly land use will include several levels: international legislation, state regulation, the level of integrated structures, agricultural enterprises. A number of tasks to be solved by the methodology of regulating ecologically safe land use have been identified. It is established that the methodology of agroeconomic research of regulation of ecologically safe land use will include: assessment of natural and ecological properties of land use, economic, technological and social components. In the current conditions of making, a profit is not the only and ultimate goal of the producer. Much more important today is the preservation of the natural environment and the development of the social sphere. In order to integrate into the trade space of the European Union, the manufacturer must think about the quality of manufactured products. It is under such conditions that the production of environmentally friendly products began. For effective business development in the field of this business, it is necessary to establish relations with local authorities and develop a regulatory framework that will contribute to the formation of effective sales channels and promotion of products among the population. In the current conditions of making a profit is not the only and ultimate goal of the producer. Much more important today is the preservation of the natural environment and the development of the social sphere. In order to integrate into the trade space of the European Union, the manufacturer must think about the quality of manufactured products. It is under such conditions that the production of environmentally friendly products began. For effective business development in the field of this business, it is necessary to establish relations with local authorities and develop a regulatory framework that will contribute to the formation of effective sales channels and promotion of products among the population. The methodology of regulation of environmentally friendly land use should solve the following tasks.

METHODOLOGICAL PROBLEMS AND PRINCIPLES OF FORMATION OF COMPETITIVE STRATEGIES OF LOGISTIC ACTIVITIES MANAGEMENT IN AGRICULTURAL ENTERPRISES

Methodological principles that determine the quality parameters of strategic management and justify the application of new scientific approaches and methods in the formation of a competitive strategy for the management of logistics activities of enterprises play a decisive role in the formation of the methodology of strategic logistics management. Today there is no single approach to determining the methodology of formation and evaluation of the effectiveness of competitive strategies for managing the logistics activities of agricultural enterprises. The results of the analysis of scientific research confirm the need to substantiate the methodological aspects of the formation of competitive strategies for managing the logistics activities of agricultural producers. The purpose of the article is to study the methodological aspects in the formation of competitive strategies for managing the logistics activities of agricultural enterprises. Methodological aspects of formation of competitive strategies of management of logistic activity of agrarian enterprises are investigated. It is established that in modern conditions the role and significance of research of methodology of formation of competitive management strategies taking into account specificity of logistic activity of the enterprises of agrarian sphere is actualized. The problems of formation and evaluation of efficiency of competitive strategy of management of logistic activity of agrarian enterprises of both theoretical and practical character are defined, the decision of which will allow to carry out process of formation of qualitative competitive strategies for agricultural producers. Methodological principles have been formed that should be applied to any type of general competitive strategies and to the corporate or business strategy of agricultural enterprises in particular. This article examines the methodological aspects of the formation of competitive strategies for managing the logistics activities of agricultural enterprises. This is what allowed us to identify methodological problems related to the process of forming competitive strategies for managing the logistics activities of agricultural enterprises. Methodological principles of formation of competitive strategies of management of logistic activity of agrarian enterprises were divided into a set of general and separate methodological principles of formation of this type of strategies. The obtained results of the research contribute to the formation of competitive strategies for the management of logistics activities of agricultural enterprises and the improvement of the conceptual apparatus of the methodology of competitiveness of the agricultural sector.

FINANCIAL SUPPORT FOR THE REPRODUCTION OF BALANCED AGRICULTURAL LAND USE

An important component of forming the basis for the balanced development of the domestic agricultural sector is the reproduction and protection of land resources. A significant part of the problems here are directly related to the insufficiency and inefficiency of financial support for agricultural land use. The purpose of the article is to reveal the financial and credit mechanism for ensuring balanced land use and to develop proposals for improving the financial support for the reproduction and protection of agricultural land through the introduction of tax incentives. The financial and credit mechanism for stimulating balanced agricultural land use can be defined as structurally complex and diversified; it has its own features to ensure its implementation and influence on the subjects of financial and credit relations in the direction of regulating their activities. It is established that financial relations in agricultural land use combine a very large chain of relationships between the state, enterprises, individuals and financial institutions in terms of financial support for the reproduction of agricultural land use. The financial and credit mechanism for stimulating balanced agricultural land use can be defined as structurally complex and branched; it has its own features to ensure its implementation and influence on the subjects of financial and credit relations in the direction of regulating their activities. It is proved that it is necessary to create such conditions of management that unbalanced use of land became economically unprofitable. The level of profitability and income of land users should become dependent on the degree of achievement of balanced agricultural land use, which is determined by a set of agrochemical indicators of the quality of land used for agricultural activities. In order to financially ensure the reproduction of balanced agricultural land use, the introduction of tax incentives is proposed. These include the formation of general favorable tax conditions for enterprises in the agricultural sector of the economy and the introduction of targeted tax benefits. It is established that the use of the above financial and credit levers and incentives for the development of balanced land use is the most accepted in today's challenges, because it has minimal impact on the expenditure side of the state budget.

EFFICIENCY OUTSOURSING IN THE LOGISTICS SERVICES MARKET

Logistics can be a catalyst for any company that provide rapid growth and development or, conversely, can slow down. Therefore, company executives should build business processes in the supply chain competently from the beginning and strictly follow the general line of development of the company but not related services. Fortunately, more and more companies are coming to understand the benefits of logistics outsourcing and outsource non-logistics functions to logistics operators. Involvement of a logistics operator (3PL-operator) provides the company with: transfer of costs from fixed the variable and the ability to manage them in short-term and long-term perspectives; cooperation with the professional operators which mean the use of the best logistics practices used in the industry; cost managing according to the SLA (Service Level Agreement) – cost management through the level of service provided. Cooperation with logistics operators allows you to get rid of non-core assets by outsourcing your own logistics infrastructure. However it cannot be considered a common trend in the environment. This is primarily due to the risk then such transformations can be carried out only when it is possible to minimize all possible risks. Otherwise, the company really risks that after working for some time on the terms discussed the logistics operators will suddenly dictate new terms of cooperation – either to increase its profitability or under external pressure. Other risks are not ruled out, so it is difficult for companies to decide on outsourcing. All these risks can be minimized by studying the logistics environment, evaluating the mail logistics operators offering outsourcing and selecting a logistics operators based on economic, environmental and others factors. Before announcing the winner companies had to conduct an audit of applicants, assess the level of security of the future partner, its stability, and analyze some financial results. After all it was not enough to get the partner to agree to work on the agreed terms – you need to be sure that it is within his power. It should be understood that the development of the logistics environment depends on many factors, one of the determinants is the attractiveness of the country for investors in logistics, as foreign experience and financial assets can help develop logistics infrastructure, staff training, applying new global logistics trends, which will simulate demand for logistics services, including outsourcing.