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06.04.2018

¹4,2018

Êiëüêiñòü ïåðåãëÿäiâ: 231
SCIENTIFIC DISCUSSIONS
UDC 005.21:005.332.4:339.92(477)
V O L O D Y M Y R   L Y P O V, 
Professor, Doctor of Econ. Sci., 
Professor of the Department of International Economics and
 Management of Foreign Economic Activity 
Simon Kuznets Kharkov National University of Economics,
       9-À, Nauky Ave, 61166, Kharkiv, Ukraine

© Lypov Volodymyr, 2018; 
e-mail: Lypov_vl@ukr.net

COMPETITIVE STRATEGY FOR UKRAINE’S DEVELOPMENT
 IN GLOBALIZATION CONDITIONS
II. Competitive strategy of Ukraine’s integration into the world economic space
Summary
Peculiarities of using the complex of macroeconomic strategies of Ukraine’s integration into the global economic space are considered. The strategies are based on the gaining the competitive advantages through the use of a wide range of market, price, production, technological and integrated strategies of expansion of an object of export activity. It is substantiated that the starting point of formation of a competitive strategy of the country’s integration into the global economic space is taking into account the peculiarities of the national culture of management. The author shows that the predominance of values either individualism or communitarianism plays a primary role in the strategy’s formation. Mechanisms of their influence on competitiveness of producers are revealed. Role and instruments of the state support of market strategies for the promotion of national producers’ products in global markets are revealed. Opportunities and advantages of the use of blue ocean strategy are emphasized: creation of innovative business models on the basis of formation of new markets for unique goods or services of their own production. 
Peculiarities of production strategies for increasing national competitiveness are characterized. They include reorganization, sectoral and territorial diversification, formation of cluster structures, value chains, inclusion or creation of global production systems. Features of strategies for using the effect from scale of production are revealed. The author notes the importance of the purposeful state policy, which provides for determination of spheres and industries where synergy effects can be obtained, and incentives for their development and support in the period of entry into foreign markets.
The differences of competition in price and cost of goods are shown. Instruments and mechanisms of the state influence on formation of cost competitive advantages of national producers in foreign markets are presented. Peculiarities of the influence of foreign exchange regulation on national competitiveness are revealed.
The author considers peculiarities of technological strategies for ensuring the national competitiveness through creation and promotion on the world markets of own meta- and high hume technologies and integrated strategies. The latter envisages a consistent expansion of the spectrum of links between producers and potential foreign consumers from purchase of a separate product to long-term integrated programs.
Keywords: price competition; market competitive strategies; strategies for using the “scale” of production; production synergy strategies; strategies for promoting long-term integrated programs; blue ocean strategy; strategy for promotion of complex products; strategy of product lines promotion; price strategies (pp. 3–17).
References 35; Figures 2.
References
26. Kim W.Ch., Mauborgne R. Stratehiya Blakytnoho Okeanu. Yak Stvoryty Bezkhmarnyi Prostir i Pozbutysya Konkurentsii [Blue Ocean Strategy: How to Create Uncontested Market Space and Make Competition Irrelevant]. Kharkiv, Family Leisure Club, 2016 [in Ukrainian].
27. Osyka S., Pyatnyts’kyi V. Svitova Orhanizatsiya Torhivli [World Trade Organization]. Kyiv, KIS, 2005 [in Ukrainian].
28. Promyshlennaya Politika i Mezhdunarodnye Otnosheniya. V 2 kn. Kn.1: Mezhdunarodnaya Torgovlya, Kn. 2: Mezhdunarodnye Otnosheniya [Industrial Policy and International Relations. In 2 Books. Book 1: International Trade, Yu.V.Kuznetsov (Ed.); Book 2: International Relations, A.I.Levenchuk (Ed.)]. Chelyabinsk, Sotsium, 2005 [in Russian].
29. Sokolenko S. Klastery v Global’nii Ekonomitsi [Clusters in the Global Economy]. Kyiv, Logos, 2004 [in Ukrainian].
30. Fedirko O. Teoriya i Praktyka Lokalizatsii Innovatsiinoi Biznes-Diyal’nosti v ES [Theory and Practice of Localization of Innovation Business Activities in the EU]. Kyiv, KNEU, 2017 [in Ukrainian].
31. Novye Proizvodstvennye Sistemy i Regional’nye Aspekty Globalizatsii. Sb. obzorov i referatov [New Production Systems and Regional Aspects of Globalization. Collection of reviews and working papers]. I. Zhivotovskaya, T. Chernomorova (Eds.). Moscow, INION, 2014 [in Russian].
32. Vyshnevs’kyi V.P., Knyazev S.I. Smart-promyslovist’: perspektyvy i problemy [Smart industry: prospects and challenges]. Ekonomika Ukrainy – Economy of Ukraine, 2017, No. 7, pp. 22–37 [in Ukrainian].
33. Reinert E.S. Kak Bogatye Strany Stali Bogatymi, i Pochemu Bednye Strany Ostayutsya Bednymi [How Rich Countries Got Rich ... and Why Poor Countries Stay Poor]. Moscow, PH of HSE SU, 2011 [in Russian].
34. Vishnevsky V., Dementiev V. Innovatsii, instituty i evolyutsiya [Innovations, institutions, and evolution]. Voprosy Ekonomiki – Issues of Economy, 2010, No. 9, pp. 41–62 [in Russian].
35. Perez C. Tekhnologicheskie Revolyutsii i Finansovyi Kapital. Dinamika Puzyrei i Periodov Protsvetaniya [Technological Revolutions and Financial Capital: The Dynamics of Bubbles and Golden Ages]. Moscow, Delo, 2011 [in Russian].

PROBLEMS OF THE ECONOMIC THEORY
UDC 330.34:339.94
V I K T O R   T A R A S E V Y C H,
Professor, Doctor of Econ. Sci.,
Head of the Department of Political Economy,
© Tarasevych Viktor, 2018; 
e-mail: viktarasevich@gmail.com,
O L E N A   Z A V H O R O D N ² A,
Associate Professor, Doctor of Econ. Sci.,
Professor of the Department of Political Economy,
© Zavhorodnia Olena, 2018; 
e-mail: elenzavg@gmail.com

National Metallurgical Academy of Ukraine,
4, Gagarin Ave., Dnipro, 49600, Ukraine

INNOVATION-INFORMATION ECONOMY: POSTINDUSTRIALITY, GENERATIVITY, OPENNESS
Summary
Actual problems of postindustrial innovation-information economy in the context of European choice of Ukraine under conditions of global transformations are being considered. The innovation-information economy is characterized as a leading component, source, generator and core of self-development of the postindustrial economy, progressive evolution of the national economy and society. First of all, it concerns neos innovations of substantive type and knowledge-intensive information as a form of representation of scientific knowledge, the effective means of directed updating and transformation of the ecogenes and economic genome of national economic actors, engine of their creative activity. Modern innovation-information revolution determines the objective character of the laws of scientific intellectualization and innovative informatization of economic activity.
A unique innovation-generating role of knowledge and knowledge-intensive information is determined, in particular, by their substrate qualities, including: almost absolute metamorphism, indifference to carrier material, increased mobility, an ability to be subject to appropriation without proper alienation, an effective integrator of production factors and a catalyst for innovation capital formation, a moderator of the cyclic co-evolution of the basic components of the innovation-information economy. In reproductive economic processes, knowledge and knowledge-intensive information are represented directly as special essential forces of economic participants and in the form of innovation-information products (in non-market sphere of reproduction) or innovation-information goods (in market sphere of reproduction). These products and goods are carriers of the basic qualitative characteristics of knowledge and knowledge-intensive information, which allows them to be the leading “players” of the global economy.
The creative potential of development inherent in the innovation-information economy can be realized only under conditions of its nationally oriented openness to the leading global trends and processes, in particular: (i) comprehensive knowledge-intensive informatization and computerization; (ii) active creative development of the economy and society; (iii) actualization of economic creativity and freedom; (iv) competitive cooperation and civilized struggle; (v) expansion of mobile and highly professional human capital. The innovation-information economy should become a powerful vanguard of the national development.
Keywords: postindustrial; innovation-information economy; knowledge-intensive information; neos; ecogenetics; self-development; generativity; creativity; openness.
References 17; Figures 9; Tables 2.
References
12. Bilotserkivets’ V.V. Nova Ekonomika: Zmist ta Evolyutsiya [New Economy: Content and Evolution]. Dnipropetrovsk, Sich, 2013 [in Ukrainian].
13. Baryutin L.S. et al. Osnovy Innovatsionnogo Menedzhmenta: Teoriya i Praktika [Fundamentals of Innovation Management. Theory and Practice]. A.K. Kazantsev, L.E. Mindelli (Eds.). Moscow, PH «Ekonomika», 2004 [in Russian].
14. Chesbrough H., Haverbeke W., West J. Open Innovation: Researching a New Paradigm. Oxford, Oxford University Press, 2006.
15. Attali J. Millennium: Winners and Losers in the Coming World Order. New York, Random House, 1991.
16. Gateways to the Global Economy. A.E. Andersson, D.E. Andersson (Eds.). Cheltenham UK, Edward Elgar, 2000.
17. Zavhorodnia O.O., Alsufieva O.O. National innovation systems: classification, ranking and positioning in the Global Innovation Space] Ekonomichnyi visnyk Natsional’noho hirnychoho universytetu – Economic Bulletin of the National Mining University, 2017, No. 1 (57), pp. 9–19.

GOVERNING THE ECONOMY: THEORY AND PRACTICE 
UDC 330.356.3: 620 + 004.4
O L E K S A N D R  S E R D I U K,
Cand. of Econ.Sci.,
Senior Researcher of the Department of Problems of Perspective Development of Fuel and Energy Complex
Institute of Industrial Economics of the NAS of Ukraine
2, Zheliabova St., Kyiv, 03057, Ukraine

© Serdiuk Oleksandr, 2018;
e-mail: serdyuk_O@nas.gov.ua

SUBSTANTIATION OF DIRECTIONS OF MODERNIZATION OF THERMAL ENERGY FACILITIES: PROBLEMS OF PRELIMINARY ESTIMATION AND AUTOMATION OF CALCULATIONS
Summary
TPPs in Ukraine need to be modernized in view of the inefficiency of their fuel consumption and high levels of pollutant emissions. As an option to solve the above problem, modernization of existing TPPs is proposed. Otherwise, renewable energy sources can become an alternative to its thermal generation. To develop a specific strategy for transition from traditional energy sources to renewable ones, it is necessary to carry out a quantitative estimation of effectiveness of each project for such a transition. One of the tools for solving this complex problem is the development of the information-analytical system for preliminary estimation of comparative effectiveness of various energy development trends. 
The developed scientific-methodical approach makes it possible to build an information-analytical system using the Python programming language for: (i) carrying out an automated preliminary estimation of comparative effectiveness of the modernization projects of the existing power units of the TPPs; (ii) construction and operation of WPPs; (iii) construction and operation of the SPPs. By analyzing the efficiency criteria, the program identifies the most economically attractive alternative for the analyzed thermal energy object. As an example, a comparative assessment of modernization project of Ladyzhóns’ka TPP and construction of a SPP of similar power is presented. The algorithm of comparative assessment includes: (i) determination of effective level of thermal power generation; (ii) evaluation of the effect of consumption of coal from different vendors; (iii) determination of cash flow of projects for modernization of TPPs and construction of renewable energy facilities; (iv) construction of cumulative straight lines of cash flow. According to the results of the program, it is determined that the SPP construction project is more efficient than the project of modernization of the power unit at Ladyzhóns’ka TPP. The developed information-analytical system can be used by the Ministry of Energy and Coal Industry of Ukraine as part of the process of digitization of managerial decisions in the field of energetics directions development (ðð. 30–45).
Keywords: estimation of investment efficiency; thermal power engineering; renewable energetics; information-analytical system.
References 5; Tables 5; Figures 6.
References
1. Khalatov A.A. Enerhetyka Ukrainy: suchasnyi stan i naiblyzhchi perspektyvy [Energy sector of Ukraine: modern state and nearest prospects]. Visnyk NAN Ukrainy – Visnyk of the NAS of Ukraine, 2016, No. 6, pp. 53–61 [in Ukrainian].
2. Dubovskói S.V., Kobernik V.S. Tekhniko-ekonomichni otsinky perspektyvnykh pryrodookhoronnykh tekhnolohii teplovoi enerhetyky Ukrainy [Technical and economic evaluation of promising environmental conservation technologies in the thermal power engineering of Ukraine]. Problemy zahal’noi enerhetyky – Problems of General Energy, 2013, No. 2, pp. 49–56 [in Ukrainian].
3. Chernousenko O.Yu. Stan enerhetyky Ukrainy ta rezul’taty modernizatsii enerhoblokiv TES [State of energetics in Ukraine and results of modernization of power-generating units at TPP]. Problemy zahal’noi enerhetyky – Problems of General Energy, 2014, No. 4, pp. 20–28 [in Ukrainian].
4. Chernousenko O.Yu., Butovsky L.S., Hranovskaya O.O., Peshko V.A., Moroz O.S. Vplyv roboty u manevrenykh rezhymakh enerhoblokiv TES na tekhniko-ekonomichni kharakterystyky [The influence of the work in the maneuvering regimes of power units of coal-firing generating station on the technological and economic characteristics]. Problemy zahal’noi enerhetyky – Problems of General Energy, 2016, No. 2, pp. 43–51 [in Ukrainian].
5. Samuelson P., Nordhaus W. Ekonomika [Economics]. Moscow, Vil’yams, 2012 [in Russian].

UDC 658.5:316.43:304:5
M A R Y N A  A F A N A S I E V A,
Postgraduate
National Technical University “Kharkiv Polytechnic Institute”
2, Kyrpychova St., Kharkiv, 61002, Ukraine

© Afanasieva Maryna, 2018; e-mail: marinaafanaseva911@gmail.com.

ECONOMIC CONTROL BY CIVIL SOCIETY: AN INSTITUTIONAL APPROACH
Summary
The article studies the significance of public institutions for successful functioning of a market economy. The emphasis is placed on the fact that market institutions are formed through social organization and evolution. The structure of modern society is clarified; combination of professional performance of the functions of its social group and adherence to moral values are selected to be the main criterion of the structure. The hypothesis of isomorphism of the social structure is advanced, according to which the decrease in the share of people in civil society with rent-seeking behavior can lead to similar shifts in business and public sector. The system of economic control is proposed that corresponds to division of society into three main social groups. The new content of control, which proceeds from the concept of sustainable development and the theory of systems, is revealed. The essence of the new type of control is formation of socially significant analytical information capable of launching mechanisms of self-organization of enterprises, including self-control. The main corrective tool is the publication of these findings. Attention is paid to original sources of information for civil control (for example, financial and tax reporting of enterprises), which is not a commercial secret in accordance with Ukrainian legislation. Institutional mechanisms, such as compulsory mechanism of the law, normative mechanism of professional opinion, imitative mechanism of positive practice, promotion of information, involvement of supporters and cooperation with foundations are listed. It is concluded that the introduction of economic control by civil society can strengthen public institutions such as law, morality, property, enterprise, trust in society, fair competition, etc. This, most likely, will have a positive impact on development of the economy.
Keywords: economic control; control activities; sustainable development; civil society; social structure; isomorphism; social institution; social capital (ðð. 46–54).
References 16; Figures 2; Table 1.
References
1. Heyets V.M. Suspil’nyi kapital – 25: oderzhavlenist’ chy derzhavotvorchist’? [Social capital – 25: establishment of the state or its development?]. Ekonomika Ukrainy – Economy of Ukraine, 2016, No. 8, pp. 3–6 [in Ukrainian].
2. Heyets V.M. Podolannya kvazirynkovosti – shlyakh do investytsiinoi orientovanoi modeli ekonomichnoho zrostannya [Overcoming the quasimarketness – a way to the investment-oriented model of economic growth]. Ekonomika Ukrainy – Economy of Ukraine, 2015, No. 6, pp. 4–17 [in Ukrainian].
3. Vyshnevs’kyi V.P. Global’na neoindustrializatsiya ta ii uroky dlya Ukrainy [Global neoindustrialization and its lessons for Ukraine]. Ekonomika Ukrainy – Economy of Ukraine, 2016, No. 8, pp. 26–43 [in Ukrainian].
4. Zveryakov M.I. Uroky rynkovoi transformatsii v Ukraini [Lessons of the market transformation in Ukraine]. Ekonomika Ukrainy – Economy of Ukraine, 2016, No. 8, pp. 7–25 [in Ukrainian].
5. Zveryakov M.I. Promyslova polityka i mekhanizm ii realizatsii [Industrial policy and a mechanism of its realization]. Ekonomika Ukrainy – Economy of Ukraine, 2016, No. 6, pp. 3–18 [in Ukrainian].
6. Danylyshyn B.M. Taktyka evolyutsionizmu v suchasnomu ekonomichnomu rozvytku svitu (v aspekti tret’oi ta chetvertoi promyslovykh revolyutsii) [The tactics of evolutionism in world’s modern economic development (in the aspect of the third and fourth industrial revolution]. Ekonomika Ukrainy – Economy of Ukraine, 2016, No. 8, pp. 44–61 [in Ukrainian].
7. Budkin V.S. “Ekonomichna svoboda” abo “zalezhna ekonomika” – dylema rehionu postradyans’kykh derzhav [“Economic freedom” or “dependent economy” – a dilemma of the region of post-soviet states]. Ekonomika Ukrainy – Economy of Ukraine, 2016, No. 9, pp. 3–18 [in Ukrainian].
8. Filipenko A.S. Narodna, solidarna ekonomika: kontseptual’nyi eskiz [National and solidarity economy: conceptual sketch]. Ekonomika Ukrainy – Economy of Ukraine, 2016, No. 6, pp. 19–28 [in Ukrainian].
9. Bunge M. Finding Philosophy in Social Science. New Haven, Conn., Yale University Press, 1996. 
10. Afanasieva M.A. Uchet interesov obshchestva v strategii predpriyatii v usloviyakh rynka [Society oriented strategies of enterprises in market conditions]. EKONOMIKA: realii chasu – ECONOMICS: time realities, 2016, No. 6 (28), pp.  127–133, available at: http://economics.opu.ua/files/archive/2016/No6/127.pdf [in Russian].
11. Arkhiereev S.I., Shypilova M.V. Polyaryzatsiya modelei ekonomichnoi povedinky ta tsinnisnykh ustanovok v suchasnii ekonomitsi Ukrainy [Polarization of models of economic behavior and value systems in the modern Ukrainian economy]. Sotsial’na ekonomika – Social economy, 2016, No. 1, pp. 5–15, available at: http://periodicals.karazin.ua/soceconom/article/view/6797 [in Ukrainian].
12. DiMaggio P.J., Powell W.W. The iron cage revisited: institutional isomorphism and collective rationality in organizational field. American sociological review, 1983, Vol. 48, Iss. 2, pp. 147–160.
13. Harrison J., Freeman R.E., Abreu M. Stakeholder Theory as an Ethical Approach to Effective Management: applying the theory to multiple contexts. Review of Business Management, 2015, Vol. 17, No. 55, pp. 858–869.  
14. Mel’nik L.G. Teoriya Razvitiya Sistem [Theory of System Development]. – Sumy, University book, 2016 [in Russian].
15. Afanasieva M.A. Transformatsiya ekonomicheskogo kontrolya v usloviyakh stremleniya k ustoichivomu razvitiyu na primere mashinostroitel’nykh predpriyatii, v: Problemy i perspektyvy rozvytku pidpryemnytstva  [The economic control transformation in context of desire for sustainable development by example of machine-building enterprises, in: Problems and prospects of entrepreneurship development]. 2017, No. 3 (18), pp. 10–22, available at: http://repository.kpi.kharkov.ua/handle/KhPI-Press/33069 [in Russian].
16. Powell W., Oberg A., Korff V., Oelberger C., Kloos K. Institutional analysis in a digital era: Mechanisms and methods to understand emerging fields. Researchgate, 2016, available at: https://www.researchgate.net/publication/292409264.

FINANCES.  TAXES.  CREDIT
UDC 657.42
V A L E N T Y N A  O R L O V A, 
Professor, Cand. of Econ. Sci.,
© Orlova Valentyna, 2018; 
e-mail: orlovav@ukr.net, 
S O F I I A  K A F K A, 
Associate Professor, Cand. of Econ. Sci., Head of the Department
© Kafka Sofiia, 2018; 
e-mail: kafka@i.ua

Department of Accounting and Auditing of the Ivano-Frankivsk 
National Technical University of Oil and Gas
15, Karpatska St., Ivano-Frankivsk, 76000, Ukraine

IMPACT OF ACCOUNTING POLICIES ON BOOK VALUE OF ENTERPRISE
Summary
Content and purpose of accounting are identification, measurement, registration, accumulation, synthesis, storage and transfer of information about activities of an enterprise to external and internal users for adoption of management decisions. Business operations are recorded in prices at the time of transaction; that ensures a reliable determination of financial performance of enterprise for one or another period in prices of that period. However, its financial position is also affected by other factors: investment attractiveness of enterprise, its position in the market, inflation, emergencies, etc. As a result, the price of accounting objects can change. It was found out whether it is expedient to reflect such changes in accounting records.
Peculiarities of the impact of accounting policies on the value of enterprise are researched. Solutions of problematic aspects of the valuation of some items of accounting are revealed and proposed. In particular, it concerns the order of reflection of revaluations in accounting items and presentation of information about them in financial statements as a source of information about value of enterprise.
There are a number of methods for assessing the value of an enterprise, the main one among them is valuation based on financial statements, namely balance sheet (so-called book value). It is determined that under current conditions of managing and doing business, accounting policies is a powerful tool for managing not only accounting but also the results of financial and economic activity and the value of enterprise. To provide users with information about real value of assets, liabilities and equity, the balance sheet items at the reporting date, if necessary, should be re-evaluated, and the results filed in the statement of financial position. The difference between the data of balance sheet and statement of financial position should be disclosed in the notes to the financial statements.
Keywords: accounting policies; financial reporting; valuation; business operation; accounting object; reliability of information; accounting; present value; long-term liabilities; non-current assets (ðð. 55–62).
References 4; Tables 3.
References
1. Koryahin M.V. Bukhhalters’kii Oblik u Systemi Upravlinnya Vartistyu Pidpryemstva: Teoretyko-Metodolohichni Kontseptsii [Accounting in the System of Management of the Value of Enterprise: Theoretical and Methodological Concepts]. Lviv, LKA, 2012 [in Ukrainian].
2. Kulyk V.A. Oblikova Polityka Pidpryemstva: Nabutyi Dosvid ta Perspektyvy Rozvytku [Accounting Policies of Enterprise: Experience Gained and Development Prospects]. Poltava, RVV PUET, 2014 [in Ukrainian].
3. Storozhuk T.M. Teoretyko-Metodologichni Aspekty Formuvannya Oblikovoi Polityky Pidpryemstv [Theoretical and Methodological Aspects of Formation of Enterprise Accounting Policies]. Irpin, National University of the STS of Ukraine, 2011 [in Ukrainian].
4. Pushkar M.S., Shchyrba M.T. Teoriya i Praktyka Formuvannya Oblikovoi Polityky [Theory and Practice of Accounting Policy Formation]. Ternopil, Kart-blansh, 2010 [in Ukrainian].

ECONOMIC PROBLEMS OF THE NATURE MANAGEMENT
UDC 330.8:303:502/504
O K S A N A   V E K L Y C H
Professor, Doctor of Econ. Sci.,
Principal Researcher of the Department
of Economic Problems of Environmental Policy and Sustainable Development,
Institute of Environmental Economics and Sustainable Development of the NAS of Ukraine
60, Taras Shevchenko Blvd., Kyiv, 01032, Ukraine
© Veklych Oksana, 2018; 
e-mail: okveklych@ukr.net
ECOSYSTEM APPROACH FOR ESTIMATING ECONOMIC DAMAGE FROM ENVIRONMENTAL POLLUTION: UKRAINIAN AUTHENTICITY
Summary
Conceptual clusters of “environmental pollution” and “economic damage from environmental pollution” are revealed and the low level of advancement of conceptual foundations of ecosystem approach in the practice of domestic economy is researched. Using ecosystem approach, the structuring of economic damage from environmental pollution by ecosystem objects of losses was carried out for the first time. This covers at least six ecosystem objects: (i) losses from degradation of biodiversity ecosystems; (ii) losses due to deterioration or destruction of ecosystem goods, services, functions; (iii) losses caused due to violation of the ecosystem’s assimilation potential; (iv) damage caused to the natural and economic complex; (v) losses from damage and destruction of bioresources segments of the national economy; (vi) losses caused to nature-oriented production or industry of the national economy.
Scheme of structuring of economic damage from environmental pollution is presented. This scheme for the first time represents not only the groups of losses by ecosystem objects, but also a clear and most complete visual classification of the types of losses forming this economic damage. Their accounting will help to justify a more reliable overall economic damage caused to the national economy as a result of environmental pollution.
It is shown that in practice there is an extremely disappointing situation with the application of the ecosystem approach for valuation of natural objects or damage from environmental pollution. The author proves accumulation of unresolved issues on implementation of the ecosystem approach when estimating the economic damage due to environmental pollution in terms of scientific, legal, methodical, normative and information processing. This requires not only appropriate powerful shifts and actions on the part of environmentalists, representatives of scientific community, legislative and executive bodies of the state power, but also intensification of educational work to deepen the ecological consciousness of the population, especially at the level of territorial communities.
Keywords: environmental pollution; economic damage from environmental pollution; ecosystem approach; ecosystem assessment; ecosystem objects.
References 3; Figure 1.

References
1. Zaverukha N.M., Serebryakov V.V., Skyba Yu.A. Osnovy Ekolohii [Fundamentals of Ecology]. Kyiv, Karavela, 2006, available at: http://pidruchniki.com/1806020356637/ekologiya/zabrudnennya_klasifikatsiya [in Ukrainian].
2. Korzhnev M.N., Kurilo M.M., Zahariy N.V. Resursnye i ekologicheskie kriterii opredeleniya assimilyatsionnogo potentsiala geologicheskoi sredy na primere gornodobyvayushchikh regionov Ukrainy [Resource and environmental criteria to determine the geological environment assimilation potential by example of mining regions of Ukraine]. Vestnik Tomskogo gosudarstvennogo universiteta – Tomsk State University Journal of Economics, 2014, No. 387, pp. 243–252, available at: https://elibrary.ru/item.asp?id=22478074 [in Russian].
3. Khvesyk M.A., Stepanenko A.V., Obikhod G.O. et al. Ekolohichna Modernizatsiya v Systemi Pryrodno-Tekhnohennoi ta Ekolohichnoi Bezpeky [Ecological Modernization in the System of Natural-Technogenic and Ecological Safety]. M.A. Khvesyk (Ed.). Kyiv, Institute of Environmental Economics and Sustainable Development of the NAS of Ukraine, 2016 [in Ukrainian].
UDC 502 – 630.64
A N D R I I   B O B K O,
Cand. of Agrar. Sci.,
Honored Worker of Agriculture of Ukraine,
Senior Researcher of the Department of Landscape Protection, 
Biodiversity Conservation and Nature Reserving,
 Institute of Agroecology and Natural Resources of the NAAS of Ukraine,
12, Metrolohichna St., Kyiv, 03143, Ukraine

© Bobko Andrii, 2018;
e-mail: anbobko58@gmail.com

FOREST RESOURCES: FOREST INVENTORY INDICATORS OF THEIR ACCOUNTING AND USE IN THE SYSTEM OF ECONOMY OF FORESTRY MANAGEMENT
Summary
The article deals with a brief outline of development of forestry in Ukraine and its reforming in recent years. In particular, its formation in the Kiev province has been considered since the beginning of forestry as an industry of plant growing. The same applies to the twentieth century, with emphasis on changing the economic efficiency of forestry during its second half. The basic forest inventory terms “forest”, “forest fund”, “forest management”, their definition and compliance with European forestry standards are analyzed. They were compared by description in the countries of the former USSR and in the ECE/FAO legislation. It is proved that the most complete and understandable for definition of content of land use is the term “forest” as it is described by the ECE/FAO: “forest is a land”. More precisely – forest land. This description includes all the most typical components of FES (Forest Eco System), although it does not use this term. Without the introduction of the term “component”, the concept of “forest” as an object of accounting and observation remains ambiguous, little defined, allegedly at the time of the emergence of forestry as an industry of crop production and the lack of properly educated specialists. For discussion and adoption, it is proposed to use the description of the term “forest” = “forest land” in relation to its content of the first level according to SSCLU (Standard Statistic Classification of Laud Use) of the ECE/FAO UN as the most correct. The author proposes to refine it somewhat in terms of quantitative indicators of the domestic practice of forestry and forest management, and determine its by the formula proposed.
It should be especially noted that assessment of dynamics of forest inventory indicators of status of the “forest land” category should find objective and targeted application when developing the forestry projects and forming the sustainable FES, taking into account the norms of environmental protection (ðð. 76–85).
Keywords: wood; stock; land; component; forest; system; accounting; ecologist.
References
1. Vorob’ev G.I., Anuchin N.P., Artsybashev E.S. et al. Lesnoe Khozyaystvo SSSR [Forestry of the USSR]. Moscow, Forest industry, 1977 [in Russian].
2. Bobko A.M. Novi shlyakhy pidvyshchennya intensyfikatsii lisovoi ekonomiky Ukrainy [New ways to increase intensification of Ukraine’s forest economy]. Lisovyi zhurnal – Forestry Journal, 1994, No. 4, pp. 30–34 [in Ukrainian].
3. Drebot O.I. Instytutsionalizatsiya Lisovoho Sektora Ekonomiky v Konteksti Staloho Rozvytku Ukrainy [Institutionalization of the Forest Sector of the Economy in the Context of Sustainable Development of Ukraine]. Kyiv, DIA, 2012 [in Ukrainian].
4. Schuck A., Päivinen R., Hytönen T., Pajari B. Compilation of forestry terms and definitions. European Forest Institute Internal Report No. 6, 2002, ðð. 1–48, available at: http://www.efi.int/files/attachments/publications/ir_06.pdf.

CRITIQUE AND BIBLIOGRAPHY

MOZGOVYI OLEG – A fundamental view of global financial instability and monetary authorities (pp. 86–89)

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SUMMARIES  (pp. 90–94)
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EDITORIAL POLICY AND ETHICAL PRINCIPLES (pp. 95–96)
 


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