rEsults of EfficiEncy Evaluation of invEsting altErnativE projEcts of transportation customEr sErvicE

s and references 63 Technology audiT and producTion reserves — No 5/3(13), 2013 Economy of EntErprisE rEsults of EfficiEncy Evaluation of invEsting altErnativE projEcts of transportation customEr

justification of dEvEloping thE mEthod of managEmEnt cost accounting in conditions of budgEting page 9-12 Methodical approaches of developing managerial cost ac counting in budgeting of production units of the food industry are substantiated in the paper.
Self-supporting nature of companies in the current environment requires the implementation of strict cost control methods, which is the best ensured by the «budgeting» as the most perfect form of planning and control in relation to the emerging competitive conditions and inflation.
With this regard, the requirements for developing management accounting with creating new facilities: rerolling departments as «responsibility centers» «cost centers», (for the most important types of processing equipment) and «expense centers» (individual workers) are also changed.
The proposed accounting method provides information for the overall monitoring of the established budget of expenditure levels of the whole technological process of manufacturing at the enterprises of food industry.
The research results can be used by practitioners at the food industry enterprises.
Keywords: cost management, budgeting, responsibility center, cost center, expense center. mEthodical aspEcts of wEb-quEst implEmEntation in training futurE financiErs page 12-16 The paper deals with methodical aspects of promoting cognitive activity of future financiers with the help of web-quests.
According to authors, web-quest is an independent search activity in the Internet by one or several branches of prepared route to a certain goal, which was determined at the beginning of the route, and during which a student should obtain and analyze information to determine the next step towards the goal.
Based on the analysis and generalized experience of applying web-quests in educational process of higher educational institutions, the method of implementation of the web-quest on «Making a draft of the local budget on revenues» (the subject «Finance»), which is represented in the form of graphical model, was developed. The goals, objectives and educational conditions were elaborated.
The algorithm of students' cognitive activity during the implementation of theoretical and practical parts of web-quests on estimating the revenues of the local budget was described. Evaluation criteria were given.
Conclusions based on results of web-quest implementation were presented, which lie in considering the web-quest as effective tool for modeling certain production situations for financiers and allow the students to gain practical skills, abilities to search, generalize and analyze necessary information of legislative framework as well as public financial information at the level of local budgets for estimating the amount of budget revenues.
Keywords: web-quest, competence, interactive, promoting, financial system, local budget, search activity, Internet.  The formation of organizational-economic mechanism of stable development of agricultural enterprises is considered in the paper.
The structure of such mechanism should consist of balanced industrial, managerial, research components. The results of the review of various authors' scientific views on the essence-meaning content of the category «organizational-economic mechanism» prove that its internal structure should provide an increase of the operating efficiency of agricultural enterprises. In current conditions of agricultural production in general, the problem of stabilization of its development rather than the increase of production efficiency is relevant, since the environmental factors have the most significant influence on the level of production efficiency. Providing the conditions for its further stable development is largely determined by improving the indexes of industrial and commercial activities. The results allow confirming that stable development is possible through the development and implementation at the macro-and micro-levels of integral concept of organizational-economic mechanism of agricultural enterprises, the conceptual structure bases of which are given in the research.
Keywords: organizational and economic mechanism, agricultural enterprises, economic development, provisions, competitiveness, efficiency. about onE mEthodological approach to risK assEssmEnt by thE suppliErs having rEcognition by a classification sociEty The article is devoted to assessment of minimization methods of risks of a Classification Society (CS), connected with provision of services of undue quality by the suppliers recognition by it. Herewith methodological provisions are developed regarding quantitative assessment of the risks connected with determination of an optimum level of quality of the services rendered by suppliers. For the first time ever a method for optimization of quality of the services rendered by the suppliers accredited by a CS is described herein, which allows assessment of reliability and quality of the work of suppliers; also here are provided methodological approaches of assessment of expediency (or inexpediency) of insurance against the risks caused by troubles of subsystems of a vessel in the course of its operation. Technology audiT and producTion reserves -№ 5/3(13), 2013

ISSN 2226-3780
Keywords: classification society, risk assessment, supplier, insurance against risks, theory of reliability. In this article scheme monetary presentation of the balance of payments was presented. The paper presents analysis of existing statistical environment in Ukraine and probable implementing of monetary presentation of balance of payments. Also possibilities of comparison of data obtained from the consolidated balance sheet of depository corporations and balance of payments respectively were analyzed. Potential problems concerning statistical data correlation were highlighted according to existing legislation and possibilities of respondents. The analysis was made item by item investigating the options of implementing monetary presentation in the field of Ukrainian reality. Conclusions on the practical realization of monetary presentation of the balance of payments in Ukraine were made.
Keywords: balance of payments, monetary presentation, monetary aggregates, consolidated balance sheet of depository corporations.  The aim of our scientific investigation lies in the theoretical substantiation and practical recommendations concerning the importance to study underground space of a city, as well as positioning it as effective tendency of the city spatial development in general.
The disadvantages of the city urbanistics are studied in the article. In addition, as a variant of their overcoming, the advantages of integrated usage of underground space are revealed. By underground urbanistics we understand the special field of city urbanistics that secures the organization of viable space of the inhabitants built under the territorial (terrestrial) city space.
The effect and effectiveness of underground space usage, as alternative means of spatial city development in general, are defined in the investigation.
The gross economic effect is estimated for each type of objects taking into account the effects of territorial economy and preservation of existing buildings, as well as the conditions of underground buildings exploitation: the effect of savings of transport expenses, transportation and conveyance time and trade profit growth.
The economic effectiveness of the underground space usage is characterized by the term recoupment of capital investment into underground construction.
The integral connection among terrestrial projection and constructions as well as among different types of underground buildings and nets is the main objective and necessity of rational and expedient organization of underground urbanistics.
Thus, multilevel city development, as well as, integral usage of the underground space is socio-economic problem which could be solved with the help of architectural and project-engineering means.
Keywords: city spatial development, underground urbanistics, special subsystems, space development strategy.  It is well known that the statistical sampling methods are effective methods to improve the quality of the products produced by the industry. These methods also form the basis of modern systems of quality management. So arises the question of the possibility to apply statistical sampling methods in rendering material services primarily in the logistics and on transport, as well as in the activity of freight forwarding companies. The application of sampling methods in the shipping process is studied on the example of the particular situation. The role of forwarder and carrier commercial interest which is defined by comparing the costs of survey of cargo loaded on the ship and penaltry for defective goods, charged by the consignee at the port of unloading on the one hand, and the economies of above mentioned penaltries achieved due to the surveyor information about state of the cargo loaded from the other side is determined. The discussed sampling methods of cargo control at the may be useful in the practice of forwarding companies. The application of above mentioned methods may be useful to minimize the risks connected with the carrier liability for the safety of cargo and in this way improve the quality of shipping process management.

mEchanisms of innovativE activity EncouragEmEnt page 34-37
The paper deals with the study of the determinants of innovation activity of industrial enterprises personnel. At the present stage of development of Ukraine, the issues of rational selection of directions of innovative development of domestic production are of particular relevance. Based on the analysis of innovative activity of industrial companies it can be concluded about the decline of innovation activity of the enterprises personnel which is primarily caused by reducing the role of the necessary macroeconomic factors -adequate financing of education and science, rational innovation state policies, supportive policy on labour compensation, income and so on. The basic features of the innovation process are given and the factors affecting the innovative activity of the enterprise personnel are discussed. The author's vision of the structure of components of the activation mechanism of innovative activity and appropriate measures which acquire practical significance in the implementation of the strategy of innovative development of industrial company is formulated.
Keywords: innovations, innovative activity, innovations management, production control, increase of competitiveness. Scientific approaches to the classification of integration types are under discussion in this article. The prime objective of the studies undertaken was to develop the scientific foundation to specify integration types to agrarian business, their directions and forms, and to generalize scientific approaches to the classification of integration. The development of agro-industrial integration is an intrinsic economic function. This process relates to a social division of labor and its area of concentration. Therefore, we may need to refer to cooperation between the branches of agrarian and industrial production. From here, it follows that in terms of productive forces development, their collaboration, combination, integration, which received a new impetus in the world practice as a result of the latest achievements in the scientific and technological advance, are being observed. Agroindustrial integration allows to agrarian companies to reduce the risk concerning the production, its dependence on environmental conditions, agricultural product market spontaneity, necessity to grow competitive production. Processing and operating companies in agrarian field are also interested in regular income due to firm raw material resources or market outlet and services. Consequently, it is necessary to finalize the directions to implement integration processes. At any time thereafter, determination of directions and forms for integration formation will guarantee to manufacturers (agrarian companies), processing and operating companies of agro-industrial complex, considering all advantages and disadvantages, the alternative for those types of integration formation, which would be viable, subject to the present conditions, and would provide high productive cooperation for agricultural and processing companies.

ISSN 2226-3780
Keywords: integration, vertical integration, horizontal integration, direction of integration processes. Based on the conclusion that the process of radical innovative transformation occurs in the society, the problem of assessing innovative activities was studied in the paper. The main objective of the study is to clarify the essence and basic methodological approaches to the definition of the content and values of such categories as effect and efficiency of innovative activities.
In the study of the innovative activities assessment it is necessary to distinguish the concepts of «effect» and «efficiency» of innovative activities. The essence and content of economic category of «effect of innovative activities» as a result of innovative activity in one of the economic measurements were extensively considered in the paper. The types of effects of innovations introduction were given.
Understanding the economic effectiveness as the ratio of the result and costs, the most general approaches to assessing the effectiveness of innovative activities were summarized in the paper, the method of calculating the economic efficiency indexes of innovative activities was provided.
According to the research results it was proved that the distribution of innovative product creates an innovative effect, the analysis of which is the basis for determining the efficiency (effectiveness) indexes of innovative activities. The existing methods for assessing innovative activities are based on the methods of assessing the economic efficiency of innovative projects. They are dynamic and complex by the spectrum of approaches and methods area of economic knowledge.
Keywords: effect, efficiency, innovative activities, economic efficiency.  Switch to market conditions in the rural economic environment causes the formation of a new socio-economic groupentrepreneurs. This phenomenon is of interest in the study of entrepreneurship in relation to prevailing social stereotypes of typically male and female behavior, created by traditional gender division of social roles. The growth of the number of rural entrepreneurs indicates significant entrepreneurial potential among the rural population, especially in the context of economic empowerment of women. According to the social survey of rural entrepreneurs, the existence of genderdifferential vision of the prospects of rural entrepreneurship development was proved. Thus, the majority of male entrepreneurs tend to expand the scope of their activities, increase the production output and range of services, while women on the contrary tend less to business expansion and diversification. The majority of respondents who think to close some existing activities are also women. Also, there are significant gender differences among those entrepreneurs, who expect to reduce the output, production of goods and services. In view of the above, the measures, facilitating business activities of peasants hold a prominent place in strengthening the position of rural entrepreneurship.
Keywords: rural economy, rural entrepreneurship, gender relations, gender analysis, gender differences.  In the paper the author considered the evolution of scientific approaches of academic economists concerning determination of the concept of «competition», which reveal its theoretical and practical essence. The development of competition allowed the introduction of a number of derivative terms into the economic turnover, one of which is competitiveness. The concept of «competitiveness» was reviewed, the essence of which is revealed depending on the object of identification, purpose and type of competition and some special characteristics which indicate its multidimensionality and hierarchy. It was determined that depending on the level of objects functioning the competitiveness of products, enterprises (micro level); industry, region (meso level); country (macro level) are distinguished. Since the enterprise is a major element of market economy, a high level of the enterprise competitiveness allows creating a competitive economy of the region, industry and country as a whole. Therefore, the author's attention is paid to the competitiveness. Based on the comparative analysis of theoretical definitions of the «enterprise competitiveness» such approaches to its understanding as ability, capacity, performance characteristics, competitive advantage of the enterprise were selected, which were the basis of their grouping. The study allowed the author to define her vision of the category of the «enterprise competitiveness».
Keywords: competition, competitive economy, competitiveness, enterprise competitiveness. references thE mEthodology of thE Economic and EnvironmEntal assEssmEnt of projEcts using rEcyclEd rEsourcEs page 48-50 The paper considers the process of economic and environmental assessment of the introduction of projects using recycled resources into industrial production. The essence of the system approach was revealed in the context of economic and environmental assessment, depending on internal and external factors of the operating environment. The influence and effects in economic and environmental assessment were determined from the point of view of a synergistic approach that allows reassessing the nature of ecological and economic relations. The main objective of the study is to analyze the toolset of economic and environmental assessment of such projects, define the variations and classify the effects of the introduction of projects using recycled resources into industrial production. The use of economic and environmental assessments and identification of the system of effects will allow correct prediction of possible variants of production development and prompt response to the changes not only in economic but also in environmental field.
Keywords: economic and environmental assessment, recycled resources, effect.

ISSN 2226-3780
Evaluation and prEdiction of human rEsourcEs dEvElopmEnt page 50-52 1. The research results of applying mathematical modeling in prediction of development of human resources as a part of productive forces in the region are given in the paper. The objective of the paper is to develop a mathematical model, which evaluates and predicts the development of human resources and stimulates re-emigration.
2. Using mathematical modeling, the model of estimating the development of human resources with the growth of re-emigration and immigration was made.
3. The mathematical model for predicting the development of human resources can eliminate labor imbalance in the labor market in current crisis conditions. 4. Development of prediction model of human resources development is described formally. The research results can be used for further detailed development of the model. It is necessary to determine the quantity and quality of human resources, create the mechanism to assess these characteristics and a system of complex indexes, which can be used to provide the values of human resources condition for qualitative and quantitative characteristics. It would be reasonable to develop a document flow, forms, reports, software to speed up the processing of data and information, as well as the implementation of forecasts.
5. The proposed mathematical model is simple, yet reliable. It allows simulating labor market conditions when returning to the country of a certain number of re-emigrants or substantial outflow of labor force abroad.
Keywords: mathematical modeling, re-emigration, productive forces, human resources. references mEthods of quantitativE assEssmEnt of socio-Economic dEvElopmEnt of EntErprisEs page 54-56 The methods of quantitative assessment of socio-economic development of enterprises were considered in the paper. Some results of our research in this field were given. The objective of the study is to develop the methods of quantitative assessment of development (social responsibility) of enterprises taking into account their functioning in the changeable economic environment. Various approaches to assessing the social responsibility of enterprises were considered in the paper. The developed methods are based on statistical instruments and allow performing the calculations based on the information obtained from financial reports of industrial enterprises with the purpose of determining the moment and dynamic assessments of socio-economic development of enterprises that allows defining the level of their social responsibility for further analysis and comparison. The research results can be used by managers involved in development and strategic management of enterprises.
Keywords: social responsibility, quantitative assessment methods, weight coefficient, development of enterprises.