Introduction. In today's market conditions, skillful and careful organization of the process of management and accounting in the agricultural sector of the economy becomes an essential factor in the efficient and rational use of fixed assets. Therefore, well-organized management and accounting of fixed assets at agricultural enterprises should be a holistic, unified system of interconnected, mutually agreed ways and methods. Methods. The methodological basis of scientific work is the following methods of cognition of economic phenomena. The following methods are applied, in particular: theoretical comparison – to build a facet-hierarchical classification model of fixed assets; tabular and graphic method – in order to visually display factual information; method of expert evaluations – in the development of methodological provisions for evaluating the choice and implementation of information technology for the management and accounting of fixed assets; abstract and logical, causal relations, description, concretization, formalization – for the formation of a system of management accounting and documenting the movement of fixed assets. Results. A comprehensive system of accounting for fixed assets at agricultural enterprises is proposed on the basis of generalized views of scientists on the organization of the management process, which provides maximum efficiency in the use of fixed assets with minimal costs for their maintenance and service. The key components and principles of the process of management and accounting of fixed assets, which became a prerequisite for building a classification of information on certain grounds, were determined. A faceted classification of fixed assets of an agricultural enterprise to assess the quality of their use is developed for this purpose. Discussion. The submitted proposals will improve the quality of management accounting of fixed assets through the development of its promising components, in particular, on the basis of facet-hierarchical classification of analytical display of information about their objects at all stages of the life cycle. An important achievement in this regard will be the creation of software products that allow you to quickly process information and respond instantly to the needs of management. Accordingly, work on their creation requires appropriate research in the future. Keywords: management, accounting, fixed assets, agricultural enterprises, organizational and information system, faceted classification.

Introduction. Since tourism in Ukraine in recent years has been turning into a dynamic and profitable sector of economic activity, the substantiation and search for ways to improve the quality of services in it is of particular relevance. Access to international markets for tourism services enhances interest and actualizes the study of factors affecting the quality of tourism services in Ukraine. Largely, the implementation of the task of substantiating ways to improve the quality of tourism services in general depends on the activities of the respective hotel and restaurant business institutions and their functional interaction. Methods. Empirical methods and questionnaires were used to establish and identify factors affecting the quality of services in the hotel and restaurant business. The method of abstraction and generalization was used in the study, which allowed us to draw conclusions regarding the prospects and ways to improve the quality of services in the Ukrainian hotel and restaurant business. Results. A study of the factors affecting the quality of services in the hotel and restaurant business allowed them to be classified, to identify the level of influence, to offer ways and measures to smooth out the negative and increase positive trends in this area. The development of a position on possible ways to overcome the negative impact of various factors on the quality of services in the hotel and restaurant business was the logical result of a scientific search, including through the phased implementation of measures to smooth or eliminate each of them. Discussions. The proposals worked out will make it possible to improve the quality of services in the hotel and restaurant business in Ukraine. In the future, more in-depth research is needed on how to develop the composition of hotel and restaurant services, methods of evaluation and quality control, the use of positive foreign experience on these issues, as well as finding ways to improve the use of computers and communications possible technologies in the tourism industry. Keywords: quality, service, tourism, hotel and restaurant business, tourism entities, organization, improvement.

Introduction. Search of ways of solving of ecological problems is significance on the current stage of economic reforming of Ukraine. Development research for minimization of ecological externalities for society is actual too. Search of different mechanisms and order of the organizational and financial provision of solving of public problems is substantial for reforming considering the limited the state and local budgets also. Methods: The dialectical method of cognition and a systematic method for studying the issues of advisory support for using the mechanism of public-private partnership in the system of ecological logistics, as well as: analysis, synthesis, analogy, expert method, generalization method were used. The comparative analysis method was used to analyze the role of the public-private partnership mechanism in solving of public problems, the expert method was used to reveal the features of advisory support for the use of the public-private partnership mechanism, the analysis, synthesis and analogy methods were used to determination of approaches for solving environmental problems at the economic level, generalization method to form the conclusions of the study. Results. Expediency of strengthening of competitive position of business entities on the basis of optimization of transport expenditures, volumes and duration of storage of commodity and material resources and products have been proved. This is connected with theoretical direction of eco-logistics. Description of aim marks of development of ecological logistics have been represented. Legislative characteristic: the concept of “public and private partnership” and its advantages, objects and signs of PPP, forms and PPP contract areas have been represented. Four-stages algorithm of advisory support of use of public-private partnership contracts have been substantiated in eco-logistics within the next four stages: 1. search of competitions of state financing of PPP projects and participation in them; 2. search the best partners for realization of PPP projects; 3. substantiation of directions of optimization of market expenses; 4. adjustment of system of strategic and operational management. Discussion for further research are to divide competency between state and privates partners of public-private partnerships and to balance between economical and ecological efficiency in the eco-logistics projects. Keywords: eco-logistics, public-private partnership, advisory support, management, cost-effectiveness, eco-efficiency.

Introduction. The economy of world is driven by corporations, enterprises of all forms of ownership and entrepreneurs, the basis of functioning which is economic activity, which transforms resources and processes into expected result – profit and satisfaction of social needs. In Ukraine, the normative base, scientific and professional sources interpret and determine the content of economic activity in most part, using the term economic activity (other interpretation), which determines controversy of economic and legal basis for a number of economic transactions. Thus, development of questions of clarifying terminology of economic activity and clarifying the limits of regulation of economic activity of enterprises of various social significance need to be developed. Methods. The research used methods of analysis, synthesis, concretization, which allowed to explore the content components and historical stages of understanding the economy and economic activity; methods of abstraction, logical generalization and comparison – for comparing the concepts of economic and economic (other interpretation) activity, comparison of foreign and domestic experience in the vision of the concept under study; generalization method and abstract methodology – for generating generalizations and conclusions of the study. Results. Meaningful understanding the concept of economic activity is investigated on the basis of the analysis of literary sources and normative acts, its significance from the economic, sociological, philosophical and legal point of view is revealed. The article presents a conceptual approach to the understanding of the definition of economic activity at the micro level. Discussion. Further research in this area should relate to the scientific substantiation of the management of economic activity of enterprises. Keywords. state-owned enterprise, economic activity, management, regulation.

Introduction. The research is devoted to the genesis, determination of definitions, theoretical aspects of the development of foreign economic activity of institutional units and tendencies of its normative and legal regulation. Methods. The theoretical and methodological basis of the research is the works of leading scientists on foreign economic activity, legislative and regulatory documents that regulate the foreign economic activity of institutional units. The following scientific methods were used in the process of research: induction and deduction, analysis and synthesis - during theoretical generalizations, formation of relevant conclusions; bibliographic - research of literary sources to obtain necessary information on the topic of research the method of associations and analogies - for the proposed new ideas and suggestions that arise on the basis of comparison with other more or less similar objects. Results. The article explores theoretical and organizational and practical principles of defining the essence of the concepts of “foreign economic activity” and "foreign economic relations” in the current conditions of economic development. The types of such activities are considered and it is concluded that state regulation of foreign economic activity in Ukraine under conditions of liberalization should facilitate the establishment and development of foreign economic relations of the institutional units of the country with foreign counterparties. Discussion. Prospects for further research see the study of international experience in conducting foreign economic activity and foreign economic relations and the mechanism of state regulation of foreign economic activity of institutional units. Keywords: foreign economic activity, economic activity, foreign economic operation, export, import, foreign entities, world market.

Introduction. Globalization processes in economy, transition towards sustainable development model require new ways of adaption to competitive environment. In situation of uncertainty, competitiveness agriculture depends on opportunity of effective interaction between all members of creation and promotion of product from manufacturers of raw material to distribution. It is effective collaboration creates the conditions to elevate competitiveness of all stakeholders. Practice of existing vertically-integrated companies in Ukraine, suggests that this form of engagement can provide lengthy competitive advantages for all participants of association and improve the standard of sphere of the village. Methods. The research is conducted on the basis of system and process approaches to the use of modern methods of change management. The works of domestic and foreign scientists are the materials for this study, as well as their own observations and developments. Such research methods are used in the written article as: comparative and analytical, observation, as well as statistical method of presenting information. Results. The article describes current state and development prospects the agrarian sector of Ukraine, the main results of activity, analyzes a number of negative trends, that hinder of effective activity of agriculture production, including the reduction of gross production of agriculture, need to diversification of the market narrowing of financial base of development of the agriculture, reduction in the number of small agriculture. Position on promising directions of the development of agro- industry market, namely the establishment vertically-integrated groups. Discussion. Future scientific researches should aim to find incentives for stimulating integrational ties in the agrarian sector of the Ukraine. Keywords: integration, integration associations, economic effect, cost savings, development, profit, competitiveness.

Introduction. The development of the stock market of agricultural products is one of the important theoretical and practical problems of modern economic science and is the result of the effective implementation of economic policy. So far, an agreed theoretical and methodological approach to the interpretation of the stock market as an economic category, as well as its importance and role in the system of coordinates of the modern economic paradigm has not been formed, which determined the relevance of the topic. Methods. The research is carried out on the basis of the use of the dialectical method, as well as specific methods of conducting research in the framework of methodological tools of modern economic science, in particular, methodological approaches of the Association of the futures industry, which are used in the study of stock market derivatives. Results The article substantiates the main stages of the evolutionary development of the world stock market and the problem of the establishment of an effective exchange mechanism for the implementation of agricultural products in Ukraine. The peculiarities of the global development of the exchange market of agricultural products are revealed, on the basis of actual economic data, its key tendencies are determined and the hypothesis about the formation of a qualitatively new stage of the functioning of the world stock market, in particular, the market of commodity derivatives for agricultural products, is outlined. The role and place of the domestic stock market of agricultural products is highlighted in general terms, some aspects of its perspective development in Ukraine are outlined. Discussion. In the context of the possible priorities of designing a modern exchange mechanism, the advantages and economic consequences of the formation of a transparent exchange market of agricultural products are identified: transparency of market relations, reduction of transaction costs, strengthening the process of concentration of the market environment, reducing its asymmetry and stimulating the increase of the efficiency of the functioning of the agrarian market, in general. Keywords: exchange, stock market of agricultural products, commodity derivatives, futures, options, stock trading.