LABUN, OLGA

LEONOV, YAROSLAV

PYSARENKO, LIUDMYLA

Цифровий репозиторій ХНАМГ (KNAME Digital Repository)

135  Secondly, there must be effective national scientific, technological and industrial base, capable of continuously generating innovations and transform them into products with stable demand in the market. It is no coincidence that the leaders of the innovation economy are the most economically developed countries, where, on the one hand, a high level of saturation of the market with all sorts of goods and services is observed, on the other hand, a strong scientific and industrial potential for the development and implementation of innovations has been gained. Innovation is the development and production of new or improved products, technologies and processes. Innovations can be classified as follows: ·  technological innovations aimed at the creation and implementation in production of new products, technologies, modernization of equipment, reconstruction of buildings, the implementation of measures to protect the environment; ·  industrial innovation, focused on expansion of production capacity; ·  economic innovations related to changes in methods of production planning; ·  commercial innovations aimed at changing target marketing activities; ·  social innovation, related to the improvement of working conditions, social security of the staff; ·  Innovation in management to improve the organizational structure. Thus, only innovation based on knowledge and trends of technological progress, can make a significant contribution to the economy and cause it to overcome the crisis. As for support, the regional authorities should stimulate the creation of special government agencies that subsidize the development and implementation of promising innovations.  Such system allows improving the overall competitiveness of the products and the profitability of its operations.  References 1. http://www.issras.ru/papers/inn155_2011_Mindeli.php 2.  Dedov IN, Bessonov IV "The economy and the financial support of innovation activity" - M .: Engineering, 2007. - 160 p. 3.  Yashin SN, Koshelev EV, Makarov SA Analysis of the effectiveness of innovative activity: Textbook. allowance. - SPb .: BHV-Petersburg, 2012. - 288 c.  THE ROLE OF SPORTS INDUSTRY IN THE ECONOMY  OLGA LABUN, a 3rd year student YAROSLAV LEONOV, Associate Professor, Ph. D. (Economics) Kharkiv State Academy of Physical Culture LIUDMYLA PYSARENKO, Teacher O.M. Beketov National University of Urban Economy in Kharkiv  Modern physical culture and sports is a complex and controversial socio-economic phenomenon. On the one hand, it is a national treasure and matter of 136  national pride, significant political capital and effective tool of political life, on the other hand, it is an important economic resource, a mean of disaster recovery, performance productivity increase, formation of quality human capital. At present the impact of physical culture and sports on the consciousness and social life of people is increasing. This trend can be seen in the growth impact of physical culture and sports in key areas of human activities: economy, education, culture; deepening of integration processes to social sport structures of society; intensive development of sports as an independent social institute; strengthening of the impact of sport on socialization and education of the individual, forming lifestyle, etc. The dynamics of the development of the sport and its species is more and more linked to the economy, trade and professional orientation of the participants of sports events. Sports industry unites not only athletes but at the same time it forms traditional commercial activity of business organization, which in turn allows to make money in a competitive environment both in national and in international sport [2, 5]. Installation of a new ideology, the ideology of priority of a healthy lifestyle, physical training as the basic principles of health and longevity in the public mind, is a strategic priority of the state policy in Ukraine. This policy should be based on a systematic and integrated approach to solving the problem of health and physical activity of the population, starting with the family, from kindergarten to form a healthy nation. The overall level of health is a criterion of the development of the country, its vibrant existence, the question of national security. In recent years, the level of health of Ukraine's population has declined significantly, especially one of the younger generation. Thus, only 6% of secondary school students can be considered healthy, about 60% suffer from chronic diseases [1, 2, 5]. In this connection, an integral part of public policy is to build a modern sports infrastructure, active promotion of comprehensive physical mobility of the population, improvement of the legal framework, creation of a favorable investment climate and conditions for investments, government support for children and youth and mass sports, active cooperation of the authorities, general public and businesses in this area. Development of physical culture and sports has become a business, which includes both a non-profit component, aimed at obtaining social effect, and commercial, the purpose of which is to achieve economic results. If the end result of non-profit activities in the sports industry is a non-commercial product, sports events, which result in social impact in the form of unity, commitment to peace, a healthy lifestyle through sport involvement of the general public, the end result of commercial activity is a commercial product (goods and services), realization of which is accompanied by economic performance. At the same time, there are not enough playgrounds, sports schools, equipment and expertise in Ukraine, as well as there are no modern sports and recreation complexes with developed infrastructure. Modern sport has become an important sector of the economy of many countries. It has involved significant financial resources and a large labor force. Nowadays the level of development of sports industry is one of the factors that affect the rate of development of society, level and quality of life, business activity. 137  Despite unfavorable global market conditions, the economic crisis sports industry has a positive trend. Sponsors are financing sports projects more and more, advertisers are increasing budgets for sports events, businesses are investing in sports clubs, and governments are actively renewing sports infrastructure and stimulate the development of the sector as a whole. An important component in this process is the development of individual sports that form the overall trend for the industry of sport. This is primarily historical popularity of a sport, for instance, football in England, cricket in India, rugby in New Zealand or baseball in the USA. Conducting of sports events ensures the development of industries directly or indirectly related to the field of sports. For example, during international sporting events number of fans is increasing, including foreign tourists, that stimulates the development of service industries like hotel and tourist business, trade, catering and leads to increased profits for companies producing food, sports symbols, souvenirs etc. gives additional orders for industrial enterprises, promotes the development of infrastructure in the region, where the international sports competitions take place. In this regard, there has been an increase in the number of institutions offering full range of services in the sphere of physical culture and sports of stadiums, sports halls and swimming pools to fitness centers and sports centers. The participation of the most popular athletes in advertising campaigns suggests using sport as part of the marketing strategy by producers of different types of products, which also suggests its increasing role in national and global economy. Sports goods are products characterized by three main features: designed to meet the specific needs of people; produced by certain manufacturers for sale; purchased at free market price. The image is a symbol of prestige, sport record holder's name. However, in dealing with a particular person all depends on the creativity and common sense. There should be a consonance between the brand and the person or sporting event. For example, Nike was the first to put its shoes on Michael Jordan, then its shoes became top selling running shoes of the year [3]. Sports for business is a very effective channel to promote their products and services. The scale of the global sports industry today can be reflected in the profits: 2006 - 107 billion dollars ; 2009 - 112 billion dollars; 2012 - 129 billion dollars; 2015 - 146 billion dollars (according to experts) [3, 4]. These data clearly shows that the global financial crisis has almost no effect on the development of global sports industry. Thus, the development of sports industry has a pronounced tendency to growth as evidenced by the increase of profit of sport clubs and increased funding, with it, the growth does not stop investment: the number of those wishing to invest finance in sport is only growing. Sport is not limited by a particular sector of the economy, it affects many economic sectors (manufacturing sports goods, sales, sports food, sports media, sports tourism, health, sports pharmacology, etc.). Manufacture of sports equipment, sportswear and souvenirs has become one of the world's largest industries in the modern society. Promotion of sports and increase in the number of people involved in it creates demand for sports manufacturers that has transformed this industry from secondary to dynamically developing one. The development of sphere 138  of physical culture and sport makes a significant contribution to the economy of many countries since the popularization of sports leads to the growing demand for sports facilities and place to do sports.  References 1. Концепція довгострокового соціально-економічного розвитку на період до 2020 року. 2. Леднев В.А. Конкуренція в спорті: нові тренди і закономірності розвитку // Сучасна конкуренція. 2012. №6 3. Слободянюк Н.В Запитання фінансування індустрії спорту [Електронний ресурс]. – Режим доступу : (www.rea.ru/). 4. Спортивний маркетинг: сенс та елементи [Електронний ресурс]. – Режим доступу : http://iyusov.livejournal.com/ 5. Стратегія розвитку фізичної культури та спорту на період до 2020 року.  THE RELEVANCE OF BUDGETING IN MANAGEMENT ACCOUNTING IN MANAGEMENT ACOOUNTIN IN MODERN CONDITIONS   VIKTORIYA LARIONOVA, student MARIA KARPUSHENKO, PhD(Economics)    In recent years, more and more managers began to lean to the fact that accounting data is not in a position to meet the growing information needs of enterprises in the transition to a new level of business. Therefore, this issue is very relevant today, more active attempts to find and implement other alternative system capable to answer any questions .  In an unstable, dynamic external business environment is particularly relevant is the introduction of financial control, planning and analysis of financial and material flows in any field of small businesses. One of the most effective modern technologies such control is the system of budgeting and management accounting of the company. Management accounting - a system of internal operational management, the main purpose of which is to provide managers throughout the enterprise information they need to make better management decisions. Accounting and financial account does not provide the information strategy and tactics of the internal management of the enterprise. Managers at all levels requires a considerable amount of operational information, which by its nature can’t be provide in financial account. In addition, financial accounting information prepared for internal and external users on the basis of uniform rules of conduct.  In the present situation it is important to accurately plan the costs and profits, control of all cash flows of the enterprise. To do this, you need to have a fairly accurate and timely information on all counts. One of the most important factors in the competition is to control costs in order to reduce production costs. Availability management accounting system that reflects the real cost of production, allows the company to develop effective measures to reduce production costs and production costs, increase profitability. The main objectives are the organization of management accounting information processes and the formation of databases:    

THE ROLE OF SPORTS INDUSTRY IN THE ECONOMY

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