BASIS OPERATUION OF ENTERPRISES PRODYCTION COMPLEX PENAL SYSTEM.

Urgency of the research. Recently, due to the adaptation conditions of sentence convicts in prisons with international standards and focusing on resocialization, the question of their involvement in the process of work at enterprises manufacturing complex penal system. Thus, the production activities of state-owned enterprises of the penitentiary system should be investigated with regard to their specific activity as in the creation of additional product and towards the formation of labor costs convicted. Target setting. Problems of studying the production of enterprises manufacturing complex penitentiary acquired urgency of consideration perspectives of capacity utilization and labor of prisoners for the development of regional economies by location penal institutions. Actual scientific researches and issues analysis. The problem of studying conceptual principles of operation of enterprises manufacturing complex penal system devoted to the works of scholars such as Goncharenko O. G., Matveeva N. S., Guk I. L., Guk L. A., Yehorshyna A. P., Nezhyvets O. M., Pogudin O. A. and others. Uninvestigated parts of general matters defining. Scientific novelty of this publication is to determine the specific formation of the production of state-owned enterprises of the penitentiary system, determine the essential characteristics and specific features of enterprises through industrial complex, functions and principles of action. The research objective. The purpose of this writing is to determine the specific features of the functioning of enterprises manufacturing complex penal system of Ukraine. The methodological basis of scientific research is a set of methods and techniques of scientific knowledge, including dialectical method by which issues of enterprises manufacturing complex penitentiary studied towards strategic development. The statement of basic materials. In view of the special conditions, enterprise manufacturing complex penal system engaged in the production of goods (services), and produce additional product costs involving public financing or selffinancing. In assessing the basic principles of these companies may be noted that one of the specific elements of the formation of the cost of production is determining the amount of variable labor costs. Since labor costs and personnel convicted industrial complex enterprises of the penitentiary system, which are regulated by the legislation of Ukraine, which involves the use of special tariff rates, salaries for differentiation of pay based on professions and qualifications, complexity and conditions of work. Conclusions. The result of the study may be noted that these enterprises have specific features. In particular, the noted features of the formation of the social product, forming accumulation funds and consumption, the implementation of cost recovery, formulated stage of the life cycle and functions of enterprises manufacturing complex criminal production system. [ABSTRACT FROM AUTHOR]