The paper examines the role of transparent information and analytical support for the conflicts monitoring in the corporate governance system to increase the level of corporate security in the condition of decrease in the investment attractiveness of Ukrainian joint-stock companies. The objectives of the study were to: conduct a scientific and theoretical analysis of modern domestic and international experience of the corporate governance conflicts monitoring in security management; investigate the problems of the information and analytical provision of the corporate governance in Ukraine; and propose the model of the information and analytical support for conflicts monitoring in corporate governance system on the example of Ukrainian joint-stock companies. Methods adopted were: abstract-logical analysis, theoretical generalization, systemic and statistical analysis, graphical method. Results revealed that the implementation of transparent information and analytical support of corporate conflict monitoring is the solution for corporate security management. Also, to prevent and solve corporate governance conflicts the proposed model of the information and analytical support for corporate governance conflicts monitoring includes two subsystems - information and analytical support. Corporate governance conflicts monitoring in the system of security management allows to identify potential conflicts of interests and to prevent corporate governance conflicts occurrence, that will result in the stable and efficient operation of corporate enterprises in the long-term period, raise the level of their corporate security and increase their investment attractiveness.

The purpose of the paper is to study the tax potential of UTC based on study of financial revenues to the budgets of UTC of Kharkiv region, the reasons for lack of funding and to develop recommendations to increase the financial capacity of UTC based on increased tax revenues. Main sources of UTC budgets have been analyzed in the paper, reasons for possible underfunding of UTC funding due to unused opportunities to receive tax revenues have been identified and recommendations for increasing the financial capacity of communities based on increasing tax revenues have been developed. Taking into account the results of analysis of the current state of financial support for the development of territorial communities, the importance and problems of components of the system of financial support for the development of territorial communities, one of the logical directions is to strengthen the tax base of local governments. In particular, it is advisable to provide in UTC a rule that establishes the procedure for payment of personal income tax at the place of residence of the taxpayer, which will create more favorable conditions for citizens and for the development of social infrastructure of UTC. Another area of tax revenues growth to the budgets of territorial communities is the implementation of land decentralization, which will allow communities to implement their decisions throughout the territory. The community will decide for itself what to do with the land – to cultivate its own farm, rent it out or look for investors.

The paper deals with the role consumers of housing and communal services to induce communication for managerial decisions optimization on the housing and communal sphere functioning in the condition of lack of openness and accessibility of information resources for the consumer. The main purpose of the study is to determine the impact of the state information and communication system on the provision of economic security of housing and communal services consumers in terms of communication as an effective component of protecting consumers' economic interests in the process of production and/or provision of services, as well as in local authority’s decision making on the functioning and development of housing and communal services. The objectives of the study are the following: to examine the current experience of information provision in the system of interaction between executive bodies of local self-government, enterprises providing/producing housing and communal services with consumers at the level of the administrative-territorial entity: to analyze the sources, channels and levels of access to information on the example of Kharkiv: on the basis of the study of present domestic practice of information sharing of executive bodies of Ukrainian local authorities to discover the weaknesses in the information provision, lack of a dialogue system and trained personnel, absence of scientific approaches and methodological. In particular, taking into account the basic principles of the communicative policy of the leading countries, it has been proposed to form a fundamentally new for Ukraine information and communicative model of relations between consumers and local authorities and producers/providers of services aimed at ensuring economic security of housing and communal services consumers. During the research the following methods were used: abstract-logical analysis, theoretical generalization, systemic and statistical analysis, systemic and statistical analysis, graphical method. The following results were obtained: we proved that the implementation of information and communication support will increase, on the one hand, consumer awareness in the procedural processes of the development and provision of housing and communal services, and on the other hand, the awareness of local authorities about the direct needs of the consumers. The result of the implementation of the development is risk reduction of the poor-quality of housing and communal services, or providence not in full extent and, accordingly, the increase of the level of economic security of housing and communal services consumers. Within the scope of framework of the analysis of the current trends in the development of information and communication support and transformation processes in housing and communal services, it has been proposed to consider housing and communal services consumers as active participant, the expressers of the state of a certain community, a group of people, united by a common interest that have an impact on the course of economic processes, and require consideration when making managerial decisions. The role, functions and methods of communication in the process of elaboration and implementation of decisions by the local self-government bodies in relation to the housing and communal services of the city, starting with the development of measures, planning of expenditures in the sector “Housing and communal services”, ending with control over the implementation of approved measures and expenditures have been determined. The perspective direction of further research will be the development of structural and organizational, personnel, functional aspects of the communication component of ensuring the economic security of consumers. The special attention should be given to the introduction and use of technological capabilities of digitalization for generating, processing, transmitting, storing and visualizing information in the frame of model of communication in the process of economic security support of HCS consumers.

The subject of the study is the process of development of the territorial communities of European countries and the prospects of introducing a better international experience on the territory of Ukraine. The purpose of the article is to study and generalize the experience of European countries regarding the development of territorial communities and the introduction of a decentralized management system and determine the directions of its implementation in Ukraine. The main objectives of the study are: studying the experience of developed European countries in the development of united territorial communities and developing recommendations on the main directions of implementation of international experience of the development of territorial communities in Ukraine. Methods. During the writing of the work, the following general scientific methods were used: theoretical generalization, comparative analysis, graphical, analytical, analysis and synthesis. Results. The experience of European countries regarding the development of the united territorial communities has been studied, the main directions of improvement of this process in Ukraine are determined taking into account international experience. Conclusions. Thus, today the problem of implementing a strategic choice of Ukraine remains a rather difficult task not only against the background of the foreign policy situation of the state but also because of problems during the implementation of reforms of the domestic policy direction. Notwithstanding the experience of other countries in terms of decentralization, this concept remains unclear for most Ukrainians, since the introduction of such a system abroad is due to historical experience, taking into account the specifics of the formation and development of a particular state, therefore the borrowing of a particular model does not guarantee success in its implementation in Ukraine. The difficulties of implementing the decentralization reform are not only related to the need to transform the system as a whole but also to the availability of possible risks for local and national government, and the formal consolidation of the foundations of decentralization requires the development of a clear mechanism for its use in practice, taking into account different levels and types of this concept (horizontal and vertical, political, socio-economic, ecological decentralization, etc.). The study of international experience of decentralization has shown that Ukraine needs to develop a concept for the introduction of decentralization of state power, which will become the basis for the implementation and preparation of relevant laws. The main direction of implementation of international experience in Ukraine is the further consolidation of territories with the increase of their financial capacity, which requires improvement of organizational and legal and financial mechanisms for the implementation of this process. The study of the best international practices indicates that decentralization reform should be based on the voluntary consolidation of territories in the united community in the presence of state control in the framework of the fulfillment of its functions.

Предметом дослідження є процес розвитку територіальних громад Європейських країн та перспективи впровадження кращого міжнародного досвіду на території України. Метою статті є вивчення та узагальнення досвіду європейських країн щодо розвитку територіальних громад та впровадження децентралізованої системи управління та визначення напрямків його впровадження в Україні. Основними завданнями дослідження є: вивчення досвіду розвинених Європейських країн в розвитку об’єднаних територіальних громад та розробка рекомендацій щодо основних напрямків впровадження міжнародного досвіду розвитку територіальних громад в Україні. Методи. Під час написання роботи застосовувались такі загальнонаукові методи: теоретичного узагальнення, порівняльного аналізу, графічний, аналітичний, аналізу та синтезу. Результати. Вивчено досвід Європейських країн стосовно розвитку об’єднаних територіальних громад, визначено основні напрямки вдосконалення даного процесу в Україні з урахуванням міжнародного досвіду. Висновки. Таким чином, на сьогодні проблема реалізації стратегічного вибору України залишається досить складним завданням не лише на фоні зовнішньополітичного становища держави, а й через проблеми під час впровадження реформ внутрішньополітичного спрямування. Незважаючи на врахування досвіду інших країн щодо децентралізації, це поняття й досі залишається незрозумілим для більшості українців, адже впровадження такої системи за кордоном обумовлене історичним досвідом з урахуванням специфіки становлення та розвитку конкретної держави, тому запозичення певної моделі не гарантує досягнення успіху під час її впровадження в Україні. Труднощі здійснення реформи децентралізації пов’язані не лише із потребою трансформації системи загалом, а й із наявністю можливих ризиків локального та загальнодержавного спрямування, причому формальне закріплення основ децентралізації потребує розробки чіткого механізму її використання на практиці, враховуючи різні рівні та види цього поняття (горизонтальну та вертикальну, політичну, соціально-економічну, екологічну децентралізацію тощо). Вивчення міжнародного досвіду децентралізації показало, що Україні необхідно розробити концепцію впровадження децентралізації державної влади, яка стане підґрунтям для впровадження і підготовки відповідних законів. Основним напрямком впровадження міжнародного досвіду в Україні є подальше укрупнення територій із збільшенням рівня їх фінансової спроможності, що потребує вдосконалення організаційно-правового та фінансового механізмів реалізації даного процесу. Вивчення кращих міжнародних практик вказує на те, що реформа децентралізації повинна базуватись на добровільному укрупненні територій в об’єднані громади при наявності контролю з боку держави в рамках виконання покладених на неї функцій.

In modern conditions of management, the value of an enterprise becomes the main indicator, which is learned not only by scientists, but also by owners of enterprise and potential investors. Current assets take a very important place among the factors that affect the value of an enterprise, so management of current assets becomes more acute from the point of their impact on enterprise value. The purpose of the paper is to develop a system of value-based management of corporate construction companies’ current assets. The main tasks are: the study of current assets impact on the value of corporate construction companies, the definition of value-based approach to managing current assets of corporate enterprises and development of value-based management system of corporate construction companies’ current assets by elements. General scientific and special research methods were used while writing the work. Value-based management of current assets involves value-based management of the elements of current assets. The value-based inventory management includes the following stages of management: the assessment of reliability and choice of supplier according to the criterion of cash flow maximization, the classification of stocks in management accounting according to the rhythm of supply and the establishment of periodicity of supplies in accordance with the needs of the construction process. The value-based management of accounts receivable includes the following stages of management: assessment of the efficiency of investment of working capital into accounts receivable, the assessment of customers' loyalty and the definition of credit conditions and monitoring of receivables by construction and debt instruments. Value-based cash management involves determining the required level of cash to ensure the continuity of the construction process, assessing the effectiveness of cash use according to the criterion of maximizing cash flow, as well as budget formation and control of cash flow. Value-based management of current assets of corporate construction companies is the development of targeted actions to optimize inventories, accounts receivable and cash, in order to ensure cash flow generation, and, accordingly, increase the value of the enterprise, which will ensure the growth of the welfare of owners. Applying a value-based approach to the management of current assets of corporate enterprises in the construction industry will allow reducing costs and net working capital of the enterprise by optimizing the size of inventories and receivables, which will lead to an increase in cash flow and value of enterprises.

Козуб Вікторія Олександрівна, канд. екон. наук, доц., кафедра міжнародної економіки, Харківський державний університет харчування та торгівлі. Адреса: вул. Танкопія, 31/2, м. Харків, Україна, 61091. Тел.: 0677055426; е-mail: kozub.viktoria71@gmail.com. Козуб Виктория Александровна, канд. экон. наук, доц., кафедра международной экономики, Харьковский государственный университет питания и торговли. Адрес: ул. Танкопия, 31/2, г. Харьков, Украина, 61091. Тел.: 0677055426; е-mail: kozub.viktoria71@gmail.com. Kozub Victoria, Candidate of Sciences (comparable to the academic degree of Doctor of Philosophy, PhD), Associate Professor, department of international economics, Kharkiv State University of Food Technology and Trade. Address: Tankopiya str., 31/2, Kharkiv, Ukraine, 61091. Тel.: 0677055426; е-mail: kozub.viktoria71@gmail.com. DOI: 10.5281/zenodo.1303851