Sergii Kamratov

Development of mechanism of financial planning in enterprises of forest industry of ukraine

The article covers the main problems related to the organization of financial planning at the enterprises of the country’s forestry industry and the factors that restrict the use of financial planning at forest enterprises. Based on the research, the main goals, tasks and functions of the system of financial controlling of forest enterprises as a factor for strategic planning and management are disclosed. The stages of construction of the system of financial controlling of forest enterprises have been formed and concrete measures have been proposed for the implementation of the system of control over the main financial indicators.

Keywords: planning, financial controlling, forest enterprise, management, strategic planning

Larisa Gromozdova, Inna Kosіak, Myroslav Kosіak

Insurance of seasonal price risks in the agrosector

The article is devoted to the problem of forecasting prices and insurance of seasonal insurance risks to agricultural crops using the method of seasonal indices. The work reveals the concept: economic forecasting, additive model, multiplicative model, seasonality. The theoretical aspects of forecasting and features of the algorithm of the seasonal index method are considered. With the help of a trend model, forecasting of prices for agricultural crops has been made.

Keywords: forecasting, methods of forecasting, index of seasonality, insurance of price risks, additive model, multiplicative model, decomposition series

Nadiia Pisarenko

The modern state and prospects of development of actuarial calculations in agrarian insurance

Agrarian ensuring as important element of defence of agriculture against the whims of nature was conceived in 20th of past century and attained the high level of development, especially in such countries, as the USA, Canada and Spain. There are many modifications of the programs of agrarian insurance in the world, but none of them is able to function without the use of data and calculations. Today actuarial calculations are embraces the system of statistical and mathematical probabilistic methods of calculation of tariff rates and spectrum of financial performance indicators in agrarian insurance.

Keywords: actuary, actuarial calculations, insurance tariffs, tariff rates, actuarial examination

Lidia Nikileva

Course of official work in accounting: innovative approaches to the organization of teaching

Ukraine today aims to enter European Union, that is why book-keeping and audit, office work in book-keeping acquire those forms that exist in European Union. Training of future specialists needs innovation approaches, that would meet the modern requirements of enterprises, organizations, establishments. Methods and forms of the course “Office Work in Book-Keeping» at Dniprodzerzhynsk State Technical University are considered in the article. In order to rise the level of specialists-accountants development both the previous methods of studies, and more new ones are used and also computer technologies, multimedia facilities. In the process of studies different methodologies stimulate initiativeness and work of students at practical classes, during independent and scientific work.

Keywords: office work in book-keeping, perfections, innovation, new facilities of studies

Inna Illiashenko

Innovative composition of development of geological tourism

The article reveals the essence of the innovative component of the development of geological tourism. The main marketing functions necessary for the successful promotion of the tourist product are highlighted. The recreational activities of terrenkur and geocaching, which fully complement geological tourism are analyzed. In order to overcome certain crisis phenomena in the field of tourism in Ukraine, it is necessary to improve the state policy in this area, priorities and principles of its realization, powers and competence of the subjects of tourism activity, introduction of effective organizational, legal, economic, information mechanisms. It is the design and promotion of innovations in such a sphere as tourism should be a permanent phenomenon. By itself, tourism is dynamic, and innovative processes and products in the hotel industry, catering establishments, excursions and other services needed by tourists are designed to attract a potential tourist. Geotourism itself is innovative in Ukraine. The new direction in tourism, such as geological tourism, is able to organize experienced geologists and people engaged in geological field work. By mastering the developed geotours, all those interested can take over the experience, knowledge of professionals and see unique objects that are not available to ordinary tourists. Such an innovative kind of tourism as an innovative today is actively developing in the world and in Ukraine. This is quite effective in terms of business direction. Ukraine is rich in interesting and unique geological objects, therefore this tourism is interesting for schoolchildren, students, representatives of scientific circles and business. In combination with other innovative recreational activities, geological tourism will be not only cognitive, but also entertaining.

Keywords: tourism innovations, geological tourism, health resort, geocaching, geotrain