Instytucja upoważnionego podmiotu gospodarczego w Ukrainie: możliwości zwiększenia konkurencyjności przedsiębiorstw w ramach integracji europejskiej

The introduction of the Institution of an Authorised Economic Operator (AEO) in Ukraine took place in 2020 in the context of the implementation of the obligations of the Association Agreement with the European Union (EU). In the EU, the AEO status greatly increases the competitiveness of enterprises in international markets by providing customs authorities with a number of benefits and simplifications in customs control and customs clearance of goods and strengthening the reputation of the company as a reliable partner. The key objective of the research is to study the trends in the development of the AEO Institution in Ukraine in the context of the European integration in order to identify key problems in this area and ways to solve them on the basis of European and international experience. This will intensify the authorisation of AEO Ukrainian enterprises and thereby increase their competitiveness in the EU and international markets.Wprowadzenie instytucji upoważnionego podmiotu gospodarczego lub też upoważnionego przedsiębiorcy (AEO) w Ukrainie miało miejsce w 2020 r. w kontekście realizacji zobowiązań wynikających z zawarcia Układu o stowarzyszeniu z Unią Europejską (UE). W UE status AEO znacznie zwiększa konkurencyjność przedsiębiorstw na rynkach międzynarodowych, ponieważ zapewnia organom celnym wiele korzyści i uproszczeń w zakresie kontroli oraz odpraw celnych towarów, a także poprawia reputację przedsiębiorstwa jako wiarygodnego partnera. Głównym celem opisanych w niniejszym artykule badań jest analiza tendencji rozwojowych w zakresie AEO w Ukrainie wkontekście integracji europejskiej. Analiza ta umożliwi wskazanie – na podstawie doświadczeń europejskich i międzynarodowych – kluczowych problemów w badanej dziedzinie oraz sposobów ich rozwiązania. Przyczyni się do rozszerzenia upoważnień ukraińskich przedsiębiorstw AEO, a tym samym zwiększy ich konkurencyjność na rynku unijnym i międzynarodowym

THE ROLE OF SOCIO-ECONOMIC DIAGNOSTICS IN AN ENTERPRISE MANAGEMENT SYSTEM

The purpose of the article is to justify the role of socio-economic diagnostics of the enterprise as an information base for managerial decision-making in the conditions of integration and globalization processes. The subject of the study is the theoretical and applied principles of socio-economic diagnostics of the enterprise’s activity at the national and international levels. The methodology of the research is to identify the key priority accents of the socio-economic diagnostics of the enterprise’s activity, taking into account the integration and globalization challenges. On the example of Ukraine as a country on the path of European integration, the problems in the field of socio-economic diagnostics of enterprise’s activity are investigated and identified, which are connected with the existence of discrepancies with recognized international diagnostic experience. The necessity of unification of diagnostic procedures is proved in order to establish, deepen, and expand the effective cooperation of domestic enterprises with foreign partners, which will facilitate the activation of the European integration process. It is established that leading players of international markets make decisions about the cooperation establishment on the basis of diagnostic conclusions, which are formed by such known international credit rating agencies as Moody’s, Standard & Poor’s, Fitch. Thus, the best international diagnostic experience has been researched and analysed on the example of the recognized international credit rating agencies Moody’s, Standard & Poor’s, Fitch. It is determined that at the present stage the diagnostics of the financial status of the enterprise is the priority kind of socio-economic diagnostics within the different complex diagnostic objectives. The results of the study were the development and substantiation of a unified methodology for diagnosing the financial status of the enterprise, which can be used by subjects from different countries. The proposed methodology is based on the consideration of the classical diagnostic technology, the adequate composing the national and international diagnostic experience, taking into account the integration and globalization conditions, the use of internationally recognized diagnostic terminology. In particular, within the framework of the developed methodology of diagnostics of financial status of the enterprise, it is proposed to calculate four groups of financial indicators: profitability, liquidity, financial independence and business activity. By comparison of obtained actual values of indicators with the adequate criteria, an identification database for diagnostics of types of financial status of the enterprise was developed, including risk-free status, destabilization status, pre-crisis status, the status of technical defaults, and the status of actual default. The practical value of the obtained results of the study is to enable the business structures of different countries to implement the unified diagnostic procedures and thus operate a single information base during managerial decision-making about establishing or expanding cooperation. This prevents misunderstandings during cooperation, gives an opportunity to receive the same diagnostic results and unifies their interpretation. The novelty of the results of the study is to improve and standardize the methodological, indicative, identification, and interpretive provision of the diagnostics of the financial status of the enterprise, based on taking into account the best recognized international diagnostic experience, as well as integration and globalization conditions and challenges

French Experience in Establishing and Functioning of Customs System: Projection to Ukraine in the Conditions of European Integration

The article is concerned with researching the experience of France on establishing and functioning of customs system and substantiating the priority vectors of reforming the customs authorities of Ukraine in the conditions of European integration. The study was based on a study of the basic principles of organization of customs authorities in France, strategic and tactical directions of their work and an analysis of the main results of their functioning. The obtained results allowed to uniquely position the French customs system as such that prioritizes customs function and is aimed at promoting legitimate international trade together with maintaining national security. Also a study on the key problems of the national customs system was carried out, on the basis of which a comparative analysis of the customs authorities of Ukraine and France was done. This allowed to identify the main problem of the national customs system associated with the functioning of customs authorities in the structure of the State fiscal service of Ukraine and prioritization of fiscal function. According to the results of the research, the need to create a separate body – the National customs service, which will primarily ensure the development of the customs sphere, has been substantiated

The Institution of an Authorised Economic Operator in Ukraine: Possibilities of Boosting the Competitiveness of Enterprises under the European Integration

Wprowadzenie instytucji upoważnionego podmiotu gospodarczego lub też upoważnionego przedsiębiorcy (AEO) w Ukrainie miało miejsce w 2020 r. w kontekście realizacji zobowiązań wynikających z zawarcia Układu o stowarzyszeniu z Unią Europejską (UE). W UE status AEO znacznie zwiększa konkurencyjność przedsiębiorstw na rynkach międzynarodowych, ponieważ zapewnia organom celnym wiele korzyści i uproszczeń w zakresie kontroli oraz odpraw celnych towarów, a także poprawia reputację przedsiębiorstwa jako wiarygodnego partnera. Głównym celem opisanych w niniejszym artykule badań jest analiza tendencji rozwojowych w zakresie AEO w Ukrainie wkontekście integracji europejskiej. Analiza ta umożliwi wskazanie – na podstawie doświadczeń europejskich i międzynarodowych – kluczowych problemów w badanej dziedzinie oraz sposobów ich rozwiązania. Przyczyni się do rozszerzenia upoważnień ukraińskich przedsiębiorstw AEO, a tym samym zwiększy ich konkurencyjność na rynku unijnym i międzynarodowym.The introduction of the Institution of an Authorised Economic Operator (AEO) in Ukraine took place in 2020 in the context of the implementation of the obligations of the Association Agreement with the European Union (EU). In the EU, the AEO status greatly increases the competitiveness of enterprises in international markets by providing customs authorities with a number of benefits and simplifications in customs control and customs clearance of goods and strengthening the reputation of the company as a reliable partner. The key objective of the research is to study the trends in the development of the AEO Institution in Ukraine in the context of the European integration in order to identify key problems in this area and ways to solve them on the basis of European and international experience. This will intensify the authorisation of AEO Ukrainian enterprises and thereby increase their competitiveness in the EU and international markets

Method of Prospective Diagnosis of Weak Signals of Potential Phenomena by Types of Company Activity Метод перспективной диагностики слабых сигналов потенциальных явлений по видам деятельности предприятия

Modern uncertain and hardly predictable conditions of activity call for taking into account weak signals, which inform about appearance of potential phenomena of the functioning environment in the process of management activity of a company on the basis of probabilistic assessment. With that aim in mind a method of prospective diagnosis of weak signals of possible changes by types of company activity was developed. This method allows diagnosing a specific potential phenomenon by original weak signals from the position of its most probable appearance in a future period. Realisation of this method forms possibilities for increase of the level of preparation of a company for potential changes of conditions of its activity.В современных неопределенных и малопрогнозируемых условиях деятельности возникает необходимость учета слабых сигналов, которые на вероятностных основах сообщают о возникновении потенциальных явлений среды функционирования в процессе управленческой деятельности предприятия. С этой целью разработан метод перспективной диагностики слабых сигналов возможных изменений по видам деятельности предприятия, позволяющий диагностировать конкретное потенциальное явление по исходным слабым сигналом с позиции его наиболее вероятного возникновения в будущем периоде. Реализация этого метода формирует возможности для повышения уровня подготовки предприятий к потенциальным изменениям условий деятельности

Modern Trends of Customs Administrations Formation: Best European Practices and a Unified Structure

The ambiguous trends in international trade in 2019 and the forecast for 2020 enhance the functional role of the customs bodies in every country. That is because the customs system largely determines the ease of conducting international trade, the security of international supply chains and economic development of the countries. Though many developed countries have been able to form progressive customs systems, there are still countries that are in the process of reforming customs administrations and require a unified conceptual approach to build their customs systems. Given this fact the goal of our study is to analyze current trends in the development of the international customs systems and on the basis of it to identify the main and support functions of customs administration. Based on the principle of the best practices, the countries with the best customs administrations according to WTO data, i.e. France, Germany, the Netherlands, Lithuania and Poland were selected for analysis. We analyzed the positions of these countries in the leading international rankings, the key quantitative indicators of their customs activity and the peculiarities of the organizational construction of the customs authorities by functional principle. As the result, based on the use of systematic, dynamic and topologically substantive approaches and results of research, we developed a unified conceptual structure of the customs administration. In particular, the main functions (i.e. control, security and fiscal) and support functions (i.e. regulatory, administration, communication, service, information and statistical subsystems, resource support subsystem and international cooperation) were proposed. The proposed structure is intended to be used by representatives of the customs authorities in different countries throughout the world

ГАРМОНІЗАЦІЯ ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ СОЦІАЛЬНО-ЕКОНОМІЧНОЇ ДІАГНОСТИКИ БІЗНЕС-СТРУКТУР В УМОВАХ ЄВРОПЕЙСЬКОЇ ІНТЕГРАЦІЇ

Urgency of the research. In terms of establishing trade cooperation of domestic entities with foreign partners the unified and harmonized with international standards information base, that is a result of targeted diagnostic procedures implementation, has an actual importance. Target setting. At present the valid national normative and legal framework regulating the features of information socio-economic diagnostic support of business-structures is characterized by significant differences and inconsistencies with international standards. Actual scientific researches and issues analysis. In Ukraine there is developed a specialized normative and legal framework regulating the principles of information diagnostic support of insolvency and bankruptcy, financial state, creditworthiness and investment attractiveness of business entities. Uninvestigated parts of general matters defining. At current stage the unresolved task is the unification and harmonization of information support of socio-economic diag-nostics of enterprises under the conditions of European integration. The research objective. The article aims to develop the unified and harmonized with international standards information support of socio-economic diagnostics of enterprises under the conditions of European integration. The statement of basic materials. In the article the best international practice and the urgent problems in information support of socio-economic diagnostics of domestic enterprises are investigated. The methodical recommendations from harmonization of information diagnostic support of threat of bankruptcy, creditworthiness and investment attractiveness of businesses under the conditions of European integration are developed. Conclusions. Using the proposed methodical recommendations will provide the unification of diagnostic results for domestic and foreign stakeholders in the context of establishing the successful trade cooperation.Актуальність теми дослідження. В умовах налагодження зовнішньоекономічної співпраці вітчизняних суб’єктів господарювання із зарубіжними партнерами актуального значення набуває уніфікована та гармонізована із міжнародними стандартами інформаційна база, що є результатом здійснення цільових діагностичних процедур. Постановка проблеми. На сьогодні чинна вітчизняна нормативно-правова база, що регламентує особливості інформаційного забезпечення соціально-економічної діагностики бізнес-структур, характеризується істотними розбіжностями та невідповідностями із міжнародними стандартами. Аналіз останніх досліджень і публікацій. В Україні розроблена спеціалізована нормативно-правова база, що регулює засади інформаційного забезпечення діагностики неплатоспроможності та банкрутства, фінансового стану, кредитоспроможності та інвестиційної привабливості суб’єктів господарювання. Виділення недосліджених частин загальної проблеми. На сучасному етапі невирішеним залишається завдання щодо уніфікування та гармонізації інформаційного забезпечення соціально-економічної діагностики підприємств в умовах європейської інтеграції. Постановка завдання. Стаття спрямована на розроблення уніфікованої та гармонізованої із міжнародними стандартами інформаційної бази соціально-економічної діагностики діяльності підприємств в умовах європейської інтеграції. Виклад основного матеріалу. У статті досліджено кращу міжнародну практику та нагальні проблеми у інформаційному забезпеченні соціально-економічної діагностики діяльності вітчизняних підприємств. Розроблено методичні рекомендації із гармонізації інформаційного забезпечення діагностики загрози банкрутства, кредитоспроможності та інвестиційної привабливості бізнес-структур в умовах європейської інтеграції. Висновки. Використання запропонованих методичних рекомендацій забезпечуватиме уніфікацію діагностичних результатів для вітчизняних та зарубіжних зацікавлених сторін у контексті налагодження успішної зовнішньоекономічної співпраці

The Theoretical and Applied Fundamentals of Management of Tolling Operations

The article is concerned with identification of the unified essence of tolling operations in the scientific terminological apparatus; substantiation of conceptual bases of balanced management of tolling operations; characterization of the current status and tendencies of development of tolling operations at domestic enterprises; allocation and analyzing of factors of influence on tolling operations, and also economic assessment of tolling operations of the processing enterprise. The concept of balanced management of tolling operations has been substantiated, on parity basis considering interests of the customer and executor of processing works. The most essential internal and external factors of influence on tolling operations have been identified and their influence has been interpreted by means of the developed correlation-regression dependencies. The complex model of economic diagnostics of tolling operations of processing enterprise has been improved, allowing to assess efficiency of their implementation both operatively and fundamentally. Prospect for further research is development of an instrumentarium of motivation of participants of tolling operations in order to increase motivation of employees to the efficient implementation of these operations