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The article is devoted to the study of methods and techniques for making and managing effective managerial decisions. It is established that managerial decisions are multi-faceted and varied. Managerial decisions are classified depending on whether they require the development and/or modification of the methods and techniques for their implementation, based on the results of research by scholars. The conclusion is made about the necessity of conducting an in-depth analysis of management methods and techniques for companies to make effective decisions, considering diverse influencing factors on their activities under precedent conditions and circumstances, in the context of adapting to these and subsequently developing theoretical-methodological tools. Attention is focused on the fact that modern business faces constant challenges related to russia's full-scale war against Ukraine, deepening imbalances, and the continuation of negative trends as a result. It is concluded that, under such conditions, decision-making requires extensive application of modern methods and approaches at all levels of management, with appropriate modification and optimization of the decision-making process itself. The activities of LLC "Nova Poshta" are analyzed as a prominent representative of a business that successfully uses innovative approaches to management but must continuously improve and adapt methods and techniques to new challenges for successful market operation. It is determined that LLC "Nova Poshta" serves as an example of a successful combination of innovation and traditional approaches, which contributes and can have a significant impact on ensuring not only the company's viability during russia's full-scale war against Ukraine but also dynamic changes in the post-war market. The conclusion is drawn that effective managerial decision-making is the foundation of successful enterprise functioning.

The article is aimed at developing a methodical approach to assessing the favorability of the business environment in the process of making managerial decisions under conditions of uncertainty. The necessity of making sound managerial decisions when an enterprise carries out international activities is proved. It is noted that from the point of view of studying the conditions of international business activity, the concept of uncertainty characterizes a situation in which there is no reliable information about the possible state and trends in the factors of the business environment of the host country. A thorough analysis of the current state and trends in the transformation of business environment factors in foreign markets contributes to minimizing uncertainty. It is underlined that the use of such common global analytical systems for rating economic processes as the Global Competitiveness Index, the Ease of Doing Business Index and the Index of Countries’ Involvement in International Trade to assess the business environment is currently impossible. The author proposes to use the KOF Globalization Index, the Index of Economic Freedom, the Global Innovation Index, and the Human Development Index, which are the result of global studies of the business environment of countries. The general characteristics of each of the indices are provided, development trends are determined, the five leading countries and Ukraine’s positions are presented according to the results of the published ratings for 2022–2023. To assess the country’s favorability in carrying out international activities in terms of uncertainty and instability of its business environment, an approach to calculating the aggregated indicator based on indicators of the KOF Globalisation Index, the Index of Economic Freedom, the Global Innovation Index, the Human Development Index, combined by the PEST analysis methodology, has been developed. The use of the proposed methodological approach will help to increase the thoroughness of managerial decision-making in the implementation of international activities by the enterprise.

Manufacturing and non-manufacturing companies are represented to varying degrees in the structure of advanced economies. Their business success in turbulent times depends on smart business decisions, including decisions concerning human resources (HR) that affect the companies’ ability to survive and compete. However, such judgments may differ in manufacturing and non-manufacturing companies. The paper aims to reveal potential differences in HR decisions between analyzed manufacturing and non-manufacturing companies and bring suggestions for challenging employment and compensation decisions that affect the companies’ economic and social position. The analysis uses the HR Analysis in Companies 2023 survey conducted by Gi Group/Grafton Recruitment Czech Republic at the end of 2022. The survey covered responses from 478 manufacturing and non-manufacturing companies in all fourteen regions of the Czech Republic regarding employment and compensation decisions in 2022 and plans for 2023. The analysis revealed tendencies of manufacturing companies to change the total number of employees and the offer of benefits more often than non-manufacturing companies to more flexibly change the labor demand and labor costs depending on the demand for final production. On the other hand, regardless of manufacturing or non-manufacturing companies, the overall findings revealed tendencies of surveyed companies to follow certain HR decisions from the past in the future and confirm the necessity to concentrate on effective HR decisions related to employment and compensation in turbulent times to manage the labor demand and labor costs efficiently. AcknowledgmentThe authors thank Gi Group/Grafton Recruitment Czech Republic for providing the HR Analysis in Companies 2023 survey and the Internal Grant Agency of Ambis College for financial support to create this article.

The main purpose of the study is to examine various ethical decision-making models based on Dual Process Theory (DPT) and to determine the features of their application in business management. Systematization of the literary sources and approaches for solving the problem of managerial decision-making indicates that despite a significant number of data publications, the issue of the implementation and effectiveness of ethical models is poorly researched and requires a more detailed analysis. The object of research is secondary data contained in scientific articles published in journals. The paper examines the social-intuitive-emotional context of the ethical decision-making process, which can help understand the management context of these models. The results of the empirical analysis of the features of the use of the Social-Intuitionist (S-I), Cognitive-Intuitionist (C-I), and Cognitive-Affective models (C-A) models in the decision-making process proved the existence of significant differences between them. The methodological tools of the research were the theories of emotion and intuition, as they directly relate to the “Integrated Ethical Decision Making” (I-EDM) model, which is the most practiced in the actual business setting. The article proposes a conceptual integrated R-S-I-E Ethical Decision-Making model, which can be used in testing theoretical research questions and hypotheses related to business ethics. This model considers individual factors, personal moral philosophy (deontology, teleology), and the moral intensity managers feel during a moral dilemma. Based on the research results, the consequences of overcoming the gap between the existing theoretical developments on these issues and the peculiarities of the decision-making process in practice are summarized. The research results can be used in the empirical evaluation of ethical models in different cultural conditions (including India) and be helpful for the management of companies in making ethical decisions.

The article defines the specific features of the principles and methods for evaluating the efficiency of managerial decisions at industrial enterprises of Ukraine. It is noted that the improvement of the economic situation in Ukraine under martial law and hostilities on its territory today is possible only on the basis of the integrated use of principles and methods for assessing the efficiency of managerial decisions, the quality of which determines the viability of domestic industrial enterprises and the preservation of the national economy as a whole. It is noted that the efficiency and effectiveness of managerial decisions is determined by many factors of a technical, organizational, economic and socio-psychological nature, the impact of which is manifested at different stages of the process of developing and implementing solutions. The influence of external and internal factors on the activities of managers of industrial enterprises is defined. It is determined that industrial enterprises in order to adapt as effectively as possible to changes in the factors of the external and internal environment, should develop programs to evolve the potential of managers, its improvement, which include the effect of a complex, long-term and costly research along with the implementation programs. The implementation of these measures should be based on the use of formal and informal management methods based on processes of constant change and improvement. It is concluded that one of the important conditions for the quality and efficiency of managerial decision-making for industrial enterprises of Ukraine is the creation of a high-quality information base and the selection of highly qualified personnel in the field of management, since the level of education and experience of a modern manager is an important factor in the development of an economic entity. Regarding the evaluation of the efficiency of decision-making and the professional activities of manager, it is concluded that the industrial enterprises of Ukraine should develop programs for the development of the potential of managers, its enhancement and improvement, which in turn should consist of a set of long-term studies and operational training plans

The article is aimed at studying the behavioral approach to ensuring economic security during the development of the economy in the pandemic. The role and meaning of managerial decisions is defined, their ability to cause extraordinary reactions in the economic sphere is proved. A critical analysis of the essence of economic security of the State, region, enterprise is carried out. The subjects and objects of economic security of the State, region, enterprise are provided. The authors determine the factors of destabilization generated by the pandemic, which is the cause of emergence and development of crisis situations caused by threats to the economic security of the State, region, and enterprise. The scientific approach to ensuring economic security is presented in the statement that in the complex of measures that form the system of economic security of the State, region, enterprise, the system of prevention of emerging threats, taking into account the conditions of the pandemic, is of greatest importance. From the positions of economic security, it is important to assess and predict the impact of all expected threats, as well as economic and non-economic impacts on their course. It is noted that the strategic management of economic development processes in the pandemic causes an objective need on the part of the State authorities to have a concept of national security, the level of which depends on how effective managerial decisions are both at the enterprise level and at the State level; to what extent experts are able to avoid possible threats and eliminate the negative consequences of certain components of the external and internal environment in the pandemic. It is proved that a relatively insignificant influence of the behavioral approach in management is able to initiate a chain of profound changes in the economic system, and quite often with unpredictable consequences, which causes the need to expertise approved decisions for their economic security, while the powers of management bodies during the pandemic should be a continuation of their functional duties.

The article is aimed at researching the behavioral approach in management, studying the psychological regularities of management activities. The article proves that the behavioral approach in management is aimed at the joint interaction of economic processes and economic thinking of the subject who makes managerial decisions, or groups of subjects, taking into account the factors influencing managerial decisions of both economic and psychological nature. A study of economic thinking of the subject making managerial decisions, or groups of subjects as a structural component of economic consciousness, is presented. The essence of economic consciousness as a higher level of reflection by the subject of economic relations of economic phenomena is analyzed. It is identified that economic consciousness is closely related to economic behavior, acting as a rational basis for subjective mechanisms of such behavior. The perceptive sphere of economic behavior of the decision-making entity or groups of subjects, which is based on his or their professional experience obtained in the a posterior period, is distinguished, which becomes the basis for ensuring a higher level of efficiency of managerial decisions, a new form of economic thinking, unconscious perception in the economy. It is determined that the correct economic thinking ensures rational management of economic activity on the scale of the national economy. It is proved that the behavioral approach in management encourages to abandon the fundamental abstraction of any factors of economic relations of a non-economic nature and thereby attributing all the effect achieved by the economic system to economic relations only.

The article is aimed at studying the essence of risk in the process of making managerial decisions, taking into account the behavioral approach and identifying the causes of risk occurrence. The article carries out a risk study structured in accordance with two dichotomies: risk/reliability and risk/danger. At this, the concept of managerial decision risk means a complex set of alternatives, during the analysis of which there is a need to make a decision. The opposite side in each case acts only as a concept of reflection, whose function is to clarify what in a particular case is emphasized in the risk per se: the problem of measuring accuracy in the first case or the degree of responsibility for the damage itself — in the second. As for both differences, it is identified that there is no risk-free managerial decision. It is proved that the concept of risk in the process of making managerial decisions, taking into account the behavioral approach, should be contrasted with the concept of reliability. The scientific approach to determining reliability is presented in the statement that absolute reliability is unattainable. The phenomenon of reasonable risk in the process of making managerial decisions is provided, taking into account the behavioral approach, which is part of the general problem studied by economists and is terminologically recorded as «justified economic activity». An element of such activity is the managerial decision-making. The risks that are likely to arise in the process of managerial decisions taking into account behavioral approach, at both the qualitative and the quantitative levels are studied. It is proved that quantitative study of risks identified at the qualitative level is the main purpose of risk analysis in accordance with the theory of decision-making in the presence of risk.

Globalization and development of socio-economic systems raise new challenges for managers, from fierce competition, to increased productivity and implicitly managerial performance. Thus, the managers of economic entities are determined to develop a good long-term vision regarding the global positioning on the market and to fully value the skills of human resources, in conditions of cultural diversity and to manage production costs as efficiently as possible. The basic tool that serves the management activity and implicitly to obtain a maximum economic efficiency is the knowledge of production costs. Applying rigor to costs and the entire activity, managers can analyse the possibilities of reducing costs and increasing performance, by applying a relevant method of calculating costs, respectively budgeting costs through the ABC/ABB method. For example, the company S.C. Adarco Invest S.R.L. from Petroșani. The study concludes with the author’s conclusion on the benefits of applying this method by economic entities with an industrial profile.

Effective strategic changes in staff management with the application of the stakeholder-oriented approaches in the face of increasing complexity of systems remain an important task for development of business and entrepreneurship. The article is aimed at examining and summarizing the worldwide experience of the effective strategic changes in staff management with the application of stakeholder-oriented approaches and developing practical proposals on the use of this experience in the activities of domestic business and entrepreneurship. In this context, it can be stated that for the development and implementation of positive strategic changes in staff management, it is important to take into account both the interests and contradictions of a number of stakeholders. In practical activity, the interests of almost all groups of staff are most often in contradiction with the interests of management and owners. Hence the elaboration of problematic issues concerning the increase of interest and leveling contradictions becomes significant aspects of cooperation of all stakeholders, despite the different conditions or the countries of operation of a business. Modern world scientific and practical skills in the sphere of human resources management often focus on determining the points of interaction and coincidence of interests of all participants in both the management and the development processes. The proposed algorithm for determining and adopting effective strategic changes in staff management can be used in the realities of domestic business. The topical direction of further research is the definition for all stakeholders of optimally balanced decisions on the basis of minimum costs and maximum profits in the formation and implementation of strategic changes in staff management.

The article is aimed at studying the peculiarities of application of the computerized information systems of accountance and reporting in the institutions of physical culture and health recreation. It is proved that the adoption by the managers of different levels at institutions of physical culture and health recreation of effective managerial decisions, especially in the conditions of world pandemic COVID-19, is possible only when receiving timely, complete, accurate, objective information on economic activities of the enterprises provided by the system of accountance and reporting. It is substantiated that, in the conditions of globalization and world pandemic COVID-19, a modification of the existing and emergence of new accounting tasks is going on, which is caused by the reorientation to the online services, change of motives and requests of all interested in accounting information of the participants of economic relations. The tasks of accountance at the institutions of physical culture and health recreation are formed and systematized. To make efficient managerial decisions in the accounting and analytical system of an institution of physical culture and health recreation, it is proposed to allocate four sections of information: accounting, analytical, forecasting, and management. It is proved that the main task of information systems and technologies of accountance at the institutions of physical culture and health recreation of Ukraine is achievement of a more qualitative level of cooperation, coordination and communication of the information relations between the departments and consumers of the services for making efficient managerial decisions. The algorithm of the automated process of taking account of any economic management operations at the institutions of physical culture and health recreation by means of accounting modeling is suggested.

The article is aimed at forming a system of risk assessment and neutralization and analyzing their impact on the process of intellectualization of management of the holistic development of industrial enterprises of the railway transport machine-building. The results of the research show that the scale of the economic crisis negatively affects the activities of industrial enterprises of railway transport machine-building, reduces their efficiency of production and increases the level of influence of risks of different etymology of origin under the influence of both the internal and the external factors. The usage of traditional methods and instruments to avoid and neutralize risks in the new economic environment does not produce the desired results. Analysis and assessment of the risk impact do force the industrial enterprises of railway transport machine-building to introduce provisions of modern riskology, which need an active position directed towards comprehensively limiting the risk in their activities. It is possible to assess the optimal level of risk and develop an effective management model through the formation of intellectual-innovative theoretical and practical risk management issues. The proposed scientific-practical approach to reducing and neutralizing risks in the process of intellectualization of management of the holistic development of industrial enterprises of the railway transport machine-building includes the identification of the causes of risks and their types with the aim of constantly monitoring, assessing, analyzing and forming efficient managerial solutions for their maximum neutralization. Risks can be both potential sources of additional profit and carry losses for industrial enterprises of the railway transport machine-building.

The article is aimed at forming the archetypics of management system as the basis for a holistic development of enterprises. The results of the carried out research demonstrate that the skill of management must have at the heart talent, originality, creativity and courage of personality. The talent of a manager is manifested in his individual traits, non-standard views of thinking, in a broad worldview, using both verbal and non-verbal means of influence and mandatory understanding of the consequences of the own managerial actions. Over the years, at different stages of its dialectical continuous development, mankind has shaped the methods, forms and means of management system. Progress of development of management system is not linear and is the result of interaction of different processes, the purposeful activity of mankind plays a decisive role in this development, because the whole life of a human consists in constant persistent search for truth related to invention of methods of adaptation to a changing environment. It is noted that, despite the influence of internal or external factors, enterprises always need to adapt to these impacts, make timely and effective managerial decisions, take risks, engage in active development, which will serve as the basis for a holistic development of any system. It is defined that one of the most complex management instruments is a managerial decision, which should be based on the informed creative recommendations as to the organization and stimulation of the enterprise’s activity. It is not always possible even for experienced managers who know the methods of management skill to form a managerial idea and succeed in proving its expediency, and therefore it is necessary to look for non-standard, creative solutions to get a positive effect and holistic development of enterprises.

The article analyzes the current operating environment of domestic enterprises and defines the peculiarities of formation of their economic security system with an emphasis on improving management approaches. In order to provide management of the security-oriented enterprises, a list of terms for the implementation of such management is proposed and the importance of taking into account current threats and risks is defined. When considering the economic security, the security-oriented management is proposed to be viewed as a new management approach in the activities of domestic enterprises, which is characterized by an appropriate level of security of interaction. It is defined that there will always be a certain number of conditions for formalizing management processes, which will indirectly or directly influence the efficiency and crucial ability to implement the security-oriented management in the plane of practice. That is, there is a certain totality of terms for the implementation of such management. In principle, they can be divided into two large groups: influenced and uninfluenced at the micro-level. These terms have been fleshed out in the two groups and the specifics of their formation and impact on the economic security of macro-, meso- and micro-levels have been determined. Prospects for further research have been defined in the context of a methodical, organizational and resource-oriented implementation of management of the security-oriented enterprises.

The object of the research is the peculiarities of the formation, use and improvement of the system of indicators for economic and statistical determination of enterprise efficiency with regard to legal aspects of management. It is determined that the enterprise efficiency is the ability of enterprise to provide the efficiency (effect) of process, project, activities, etc., which can be calculated as the ratio of the effect (achieved result in a certain form of manifestation – monetary, material, social, ecological, etc.) to the costs that ensured this result in the system of determining the result of economic activity «information – resource – time – conditions (risk factor, opportunity) – responsibility.» It is identified that in practice there are problems related to the formation and use of the system of indicators for economic and statistical determination of enterprise efficiency, taking into consideration the legal responsibility of business. It is determined that under the legal responsibility of business should be understood the following: 1) duty of managers to respect the legality of actions in achieving the economic goals of the enterprise; 2) five main groups of legal responsibilities of managers: to the owners (board of directors), to the staff (subordinates), to customers, to suppliers, and to competitors of the enterprise. The results of the research improve the system of indicators for economic and statistical determination of enterprise efficiency, taking into account: financial and economic efficiency; production efficiency; commercial efficiency; legal efficiency – depending on the level of compliance with the legality of the actions of managers in achieving the economic goals of the enterprise in the financial, economic, industrial and commercial spheres. All this should be taken into account when improving the system of integrated diagnostics of the enterprise's competitiveness to form and support the process of making and implementing managerial decisions, including checking up effectiveness of these decisions in the management system.

Business intelligence is a set of theories, methodologies, architectures, and technologies that transform raw data into meaningful and useful information for business purposes. An operational BI system helps non-technical users with very fast and intuitive ways of processing and viewing data. The main goal of a BI initiative is to turn a company's information into a structured and analyzable perspective - in other words, real business intelligence, which can inform the decision-making process within the company. Through this study, we want to identify the advantages and limitations of business intelligence solutions perceived by the Romanian companies, as well as its use as a managerial tool for observing the evolution of business, its impact on managerial decisions, and the ease with which managers can use it. By using Business Intelligence, you can eliminate inefficient bottlenecks, refine existing business processes, automate routine tasks, and introduce new levels of work organization and prioritization.

The article considers the intensification of the process of management of the economic behavior of enterprise in competitive markets. The system of management of the economic behavior of enterprise should be guided by the pace of development of scientific-technological progress, be necessarily related to the mechanism of the enterprise’s activities and is aimed at improving its activities and management methods. Applying the priority management practices for an enterprise should be based on the integrated use of a system of economic laws and managerial principles. Intensification of management of the economic behavior of enterprise in competitive markets is formed by means of certain instruments, methods and levers that interact with each other and constitute a holistic formation, produce an economic effect. Methods of measuring the intensification of management system of the enterprise’s economic behavior are proposed to be applied as most socio-economic indicators, formed under the influence of many factors rather than one. A model of correlation-regression analysis has been proposed, based on a group of factor indicators, namely: production costs; volume of products produced; value added by production costs; capital investment in the enterprise; number of enterprises in the industry. The findings of the research are that the greatest impact is the value-added indicator related to production costs. Measures to intensification of enterprise in competitive markets have been proposed. The main conditions for the successful implementation of the intensification of enterprise management in competitive markets have been defined through: improving the use of all types of resources and predicting the possibilities for their replacement with better ones; intensification of the introduction of innovative models for the formation of organizational behavior of enterprise in competitive markets; improving organization of production to identify bottlenecks and identify reserves; introduction of a system of measures to improve managerial decision-making based on the introduction of information technologies inherent in the digital economy.

The article is aimed at characterizing managerial accounting, its role in the management of enterprise, defining the features of managerial accounting and its main elements. The concept of «managerial accounting» and different approaches to its interpretation, the role of managerial accounting in the management of organization are considered. The main differences between financial and managerial accounting are allocated by certain criteria. The main instruments for implementing managerial accounting in accordance with their sphere of application are listed. The concept of «managerial control» as an element of the managerial accounting system is considered and its main features are disclosed. The indicators describing the accuracy of both registration and processing of financial and economic operations of a commercial organization are described. The main structural elements of the managerial accounting system and the functions of this system are defined. Conclusions have been drawn about the objectives of managerial accounting and its role in the organization.

The article identifies the main approaches to evaluating the performance of employees of enterprises as the main prerequisite for making informed managerial decisions in the sphere of staff motivation. The main directions of implementation of the justified motivational influences are analyzed, the main tendencies of modern motivation regarding remuneration, promotion of employees, their training and development are determined. It is identified that a regular and systematic evaluation of staff is a particularly important factor in the social and economic development, which in turn has a positive impact on staff motivation, its professional development and growth. It is defined that in today’s environment, the choice of personnel evaluation methods for each individual organization is a unique task for the enterprise’s management, which should be solved, among other purpose, with the involvement of professional consultants. Just like the compensation system, the certification system must take into account and reflect a number of factors - strategic goals, status of the external environment, organizational culture and structure, traditions, specific features of staff. Based on the results obtained, it is substantiated that when choosing an evaluation system, it is necessary to pay special attention to its compliance with other staff management systems - compensation, career planning, vocational training, in order to achieve synergies and prevent conflict and contradictions. The proposed approach based on a comprehensive qualimetric factor-criterion evaluation of employees takes into account not only the quality of work, the amount of used time, the complexity of activity, the costs of material work, the beneficial effect, but also the level of labor discipline and personnel turnover, which appears very important for enterprises. The importance of accounting for additional coefficients is that the core activities of the organization depends on the discipline of managers, while training and adaptation of staff due to personnel turnover is very costly. It is concluded that efficient management of modern enterprises is possible on the basis of making informed managerial decisions in the sphere of staff motivation, based on a comprehensive objective assessment of employees according to all important parameters. This approach is the guaranty to the stable operation of enterprise as a whole and of each of its employees.

The article is aimed at studying theoretical and practical approaches to defining the place of controlling in the organizational structure of enterprise, as well as building an algorithm for its introduction in the enterprise. Approaches to the definition of the concept of «controlling» are generalized. The need for application of controlling in industrial enterprises, taking into account internal and external factors in the context of sustainable development, is substantiated. The reasons for the introduction of controlling in Ukraine and the purposes of using its instruments and mechanisms are characterized. The main tasks of operational and strategic controlling are defined. Both German and Ukrainian experience of application of controlling and the advantages of adaptation in the national enterprises are analyzed. The article describes the main problems faced by enterprises in the formation of organizational structure, and later, in the introduction of controlling. It is proposed to build a controlling system based on the developed algorithm of actions. The essence of the three stages of the algorithm is described. The positive and negative aspects of the introduction of controlling are defined. It is concluded that controlling, as a key and effective management element, will facilitate the following: improving the efficiency of the financial and economic activities of enterprises and strengthening their financial situation; formation of modern conceptual foundations for the management of the enterprise among managers; improving the enterprise’s management system by identifying and eliminating bottlenecks and targeting the enterprise's operations. The introduction of controllings based on IT technology and integrated business computerization will provide enterprise management with the accounting-analytical information they need to implement management in the long term.

The article is aimed at analyzing the global experience in the organization and development of family businesses in the modern economic environment. The global experience in the development of family businesses is considered. It is defined that in Ukraine family businesses are not considered promising, they operate with little or no external support, in the conditions of «independent swimming», there is neither legislative, nor economic substantiation for an efficient development of a family-run business, even though it has significant success in European countries, does exist for a long time and passes on the inheritance to more than one generation. Both the positive and the negative features of family businesses are defined. It is noted that the family businesses are able to maintain high «buoyancy» in an aggressive environment and successfully compete, in most cases family relationships also allow to be stronger. A family can combine their properties by forming start-up and investment capital, which is important in the initial and the breakthrough stages of business development. The world’s largest family businesses are considered. It is determined that nowadays they are the mainstay and driving force of the economy.

Abstract: The article proposes certain instruments and approaches to improving the information-analytical provision of the enterprise’s foreign economic activities. The main components, in the context of which it is necessary to improve the information provision exclusively, are identified. These are exports, imports and organizational-procedural provision of enforcement of contracts. In order to improve the analytical provision of the economic security of foreign economic activity, it is proposed to use the instrumentarium of fundamental, technical analysis, as well as the analytical instrumentarium of the security-oriented management of foreign economic activity. Also, this publication defines the main approaches to improving the information, analytical and effective components of management. Since the management of enterprise can influence the processes of choice of foreign markets and individual entities of interaction, and thus influence the provision of economic security of its own foreign economic activities, proposals as to improving the selection of counterparties in terms of minimizing risks in the implementation of foreign economic activities are made. As a substantiation of these proposals can be considered the presented economic-mathematical model.

The identification of stakeholders and the assessment of their influence is the enterprises’ important management constituent, as it does not only decrease the risk of emerging a destructive comflict when the interests and expectations of sepatate stakeholders’ groups are ignored, but it also contributes to the establishment of partnership, building a business reputation and enterprises’ entering international markets. According to АА1000SES standard (Accountability Stakeholder Engagement Standard) the enterprise’s obligation is to take into account such a basic principle as participation, which means the involvement of all the interested parties, their right to espress their requirements, thoughts and be heard. The participation can be reached when such principles as importance, completeness, and response are followed. Scientific societies study various approaches, criteria, and instruments to define the interested parties; on the basis of the conducted investigation, the author proposes to focus the attention on two factors of their potential influence: resources and power. Correspondingly, it is substantiated that the identification of stakeholders and the assessment of their influence is reasonable to accomplish in the so-called «force field» between the parameters of resource formative and authoritative potentials conditionally dividing it into three levels of influence: low, middle, and high. Based on these parameters, it is proposed to unite the groups of the interested parties into four role categories: main stakeholders, business partners, observers, and regulatory institutions and this will facilitate the further process of choosing the strategy of establishing the partnership with the stakeholders. In addition, the article presents the general description of stakeholders’ basic groups including their interests and expectations, and the pattern of their influence upon the enterprise.

Abstract. The article deals with theoretical and organizational aspects of the management justification on the basis of the effective financial motivation of the personnel in the context of its influence to use the production resources of the enterprise. To determine the studied object, the influence of the financial motivation of the personnel, the content of the category «effectiveness of financial motivation» is disclosed; the methods of the financial motivation are characterized; the types of the production resources of the enterprise are presented. Generalization of the provisions makes it possible to characterize the effectiveness of the financial motivation of the staff in two main areas: providing salaries and other bonuses in accordance with the quantity and quality of the labor results as well as the labor cost in the labor market; enhancing the employer’s growth: the labor productivity as well as the absolute indicators of income, profit on 1 UAH of salary (salary-making). The theoretical approach to manage production resources is developed on the basis of the financial motivation of the personnel. This approach provides the implementation of three stages: The first stage is the analysis of the state of efficiency of the financial motivation of the personnel. It provides the implementation of: definition of state financial efficiency of personnel motivation and problem statement; formulation of the purposes of the financial motivation of the personnel in terms of impact on the use of production resources of the enterprise. The second stage is the development of decisions to the growing influence of financial motivation of staff on the use of production resources. It involves the implementation of: defining a set of restrictions; generalization of relevant decisions. The third stage is decision-making and implementation. It provides the implementation of: development of decision selection criteria; selection and implementation of the relevant solution. The proposed analytical justification for making appropriate decisions takes into account organizational, informational and technological aspects and involves the use of appropriate decision-making methods to select the optimal option for influencing the use of production resources. Keywords: management, production resources of the enterprise, financial motivation of the personnel, efficiency of the financial motivation, managerial decisions. Formulas: 0; fig.: 1; tabl.: 1; bibl.: 29.

The article substantiates the necessity of applying a special approach to the organization of accounting in agro-industrial companies. The necessity of improvement of accounting processes in agro-holdings for optimization of management of main production processes, performance, and timely responses to changes in the market environment is indicated. On the basis of analyzing, systematizing and generalizing the available scientific researches, the components of organization of accounting in agro-holdings are considered; the process of formation and transfer of the accounting information from the subsidiary to the parent company for the purpose of formation of consolidated reports is determined. The essential peculiarities of organization and record keeping for achievement of strategic objectives of the holding’s activity are summarized; the proposals on rationalization of accounting of agro-holdings in view of increase of their performance efficiency are systematized.

The article analyzes the current tendencies of definition of efficiency of projects of innovative development of enterprises in the city life support system on the basis of scientific and technical, economic, social and ecological effects, taking into consideration factors of time, risk and uncertainty as to project implementation. Determination of the norm, with attention to dispersion of the effect of innovative development projects of the city life support system, was carried out by means of expert estimations. The proposed complex indicator allows to clearly and unambiguously evaluate the alternative options and make managerial decisions concerning the projects of innovative development of enterprises in the city life support system, taking into consideration all aspects of introduction and implementation.

The article is devoted to the definition of the role of forecasting in the enterprise’s management. It is determined that forecasting forms the information basis for managerial decisions substantiation, as it provides prediction of the future state of the enterprise and its functioning environment. The essence and role of forecasting in the process of economic decision substantiation are determined. It is proposed to define forecasting as the process of scientifically grounded prediction of the future, which is characterized by a certain degree of probability and uncertainty and forms an information basis for making managerial decisions. The consequences of economic phenomena and processes, the timeliness of phenomena and processes, time series (the series of dynamics of phenomena) can be objects of forecasting. It is established that the forecasting at the enterprise provides realization of functions of scientific analysis of the internal and external environment, the identification of causal relationships, the formation of alternative scenarios for the situation development, the formation of an information basis for managerial decisions. The accuracy and relevance of the forecasts formed depend on understanding the nature of the phenomena and factors influencing upon them, the availability and adequacy of the information, the possibility of the influence of the forecasts formed on the forecasting object. The main principles of forecasting are distinguished; they include the principles of variability, system character, validity, adaptability, the principle of the forecasting matching its purpose, the principle of taking into account the limiting possibilities of forecasting, the principles of information unity, certainty in time, continuity. The main groups of forecasting methods, namely qualitative, quantitative and causal, are considered. It is found out that the organization of socio-economic phenomenon and process forecasting involves the formation of the appropriate subsystem of support. It is proposed to include to the support subsystem such components as information, normative, personnel, software and financial.

The article considers many researches in the field of organizing of managerial accounting, that makes it possible to assert that today among scholars there is no single point of view as to definition of managerial accounting, its functions, tasks, attitude to accountance, which, in turn, affects the efficiency of its implementation in the practical activities of Ukrainian enterprises. The main shortcomings associated with the lack of access to management data on strategically important processes occurring in the internal and external environment are defined. It is suggested to unite by segments the conceptual directions of development of today’s accountance through: introduction of managerial accounting; development of new scientific conceptions of accounting; improvement of domestic legislative base in the context of definition of accountance as a system in which accounting information is formed. Recommendations on the use of managerial accounting methods that provide planning and effective control in the implementation of proposed activities in the perspective are provided.

Professional accountants have to make choices for recognizing, evaluating and classifying financial transactions to ensure the true image of accounting information. In this study we try to avoid the importance of accounting information in the management process through a questionnaire distributed to 75 joint stock companies in the North-East of Romania. In the first part we approached the literature at the national level, focusing on the changes in the managerial accounting of the economic entities and the way they have achieved a progress or a regress from the fiscal point of view and the alignment with the international accounting standards. The first role of management (or managerial) accounting was that of costing. But with the globalization and rhythm of decisions being made, management accounting has adapted to new situations by changing the role and increasing utility for management.

The article considers the organizational aspects of formation of the integrated reporting in a contemporary enterprise in the context of the functional purpose of this reporting as an element of the information support for the managerial decision-making process. The main issues of the organizational support for the process of building an effective integrated reporting system at an enterprise have been defined, accounting of which would help to obtain the expected results and ensure that objectives of the information support for the managerial decisions are met. The article provides recommendations for the organization of a system for the integrated accounting and control, formation of the integrated reporting, processes for the input, processing and using information for preparation of integrated reporting; an organizational model of the process of formation of the integrated reporting for enterprise has been proposed. It has been specified that the institutional systems of contemporary enterprises should have the potential capabilities to transform information on financial and non-financial aspects of activities into economic value.

The models of evaluation of the effect of influence of a number of factors of both the economic and the social nature on the level of involvement of labor resources in Ukraine and in some countries in the EU have been developed. It has been substantiated that implementation of the proposed models would help to assess the efficiency of implementation of various programs, including: mediation in employment, vocational counseling, training of employees, loans, public works, and special programs. The prognostic values of the level of involvement of labor resources were calculated using the apparatus of neural networks, which is a tool for effective managerial decision-making on the issue of unemployment, as well as for accelerating the progressive structural shifts in the employment sphere and ensuring a balanced development of the labor market.

The goal of the article is improvement of the system of management of migration processes on the basis of use of cognitive technologies as a new means of study and regulation of educational migration in Ukraine. The article justifies efficiency of application of cognitive technologies for developing scenarios of development of migration processes in the system of higher education. It builds a cognitive model of study and regulation of educational migration in Ukraine with consideration of the whole totality of cause-effect relations under influence of many factors that appear at various levels of management (state, regional, organisational), which allows determination of possible variants of development of a situation (system), finding ways and mechanisms of influencing the situation with the aim of achieving desired results, avoiding undesirable consequences and development of a set of measures of influencing the situation.

Forecasting city budget income is a very important instrument of the budget management through which it is possible to assume the future financial influence of the current budget policy and economic tendencies for achievement of long-term plans and identify alternative ways of solution of existing problems. The goal of the article is development of a model for complex system analysis, economic assessment of execution and forecasting income of the budget of the city of Donetsk with the aim to make high quality, timely and efficient managerial decisions with respect to the budget on the basis of an innovation approach, which is a combination of methods of interpolation, imitation and three-dimensional visualisation. The result of the study is diagnostics of narrow places in execution of the city budget for the studied period of 2008 – 2012, detection of interconnected budget income items, identification of existing tendencies of execution of the budget income and forecasting the income part of the city budget for the period of 2013 – 2017.

In the paper a discrete multicriteria decision making problem under risk is considered. It is assumed that the set of alternatives consists of a finite number of elements that are explicitly described. The evaluations of alternatives with respect to criteria are represented by distribution functions. The decision maker tries to find a solution preferred to all other solutions. To solve the problem one has to analyze the decision maker's preferences. In the study interactive approach is used. Three interactive methods and its applications in operations management are presented. Santrauka Straipsnyje pateikiama diskreèiuju sprendimu priemimo problemos analize apimant rizikos veiksnius. Pasirinkimo alternatyvos suprantamos kaip kompleksas baigtiniu elementu ir alternatyvos, atsižvelgiant i kriterijus, yra išreikštos paskirstymo funkcijomis. Priimant sprendimus butina atrasti išeiti, priimtin tolesniems sprendimams. Straipsnyje siuloma, kad, norint išsprêsti vien problem, butina išanalizuoti sprendimu vertintojo lukesèius. Reikšminiai žodžiai: daugiakriterinis vertinimas, interaktyvus metodas, sprendimu priemimas rizikos slygomis, stochastinis pasiskirstymas, valdymo sprendimai