Socio-Economic Problems
of the Modern Period of Ukraine

Soc-Econ-Problems_MPU -- Year 2019, Vol 3(137)

File Adobe ReaderTitle

File Adobe ReaderContents

Territorial Development and Regional Economics

UDC 330.15:352/354:338.244.47(477); JEL O13, O18, R58
Popadynets, N. M., Patytska, KH. O., & Leshchukh, I. V. (2019). Suchasni problemy vykorystannya pryrodno-resursnoho potentsialu terytorial'nykh hromad v Ukrayini v umovakh detsentralizatsiyi [Current problems of utilization of natural resource potential of territorial communities in Ukraine in the conditions of decentralization]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 3-9). DOI: [in Ukrainian].

Sources: 17

Under the current processes of consolidation of territorial communities, the policy of their social, economic and ecological stability based on efficient nature management is related to the condition and nature of the use of natural resources by people in their activity to maintain their existence. Conducting economic activity, people use various natural resources. Therefore, objective and distinct assessment of natural resources is of particular importance. The development of a territory and entities located there depend on this assessment. Natural resources capacity is considered in modern science as the most important factors of economic development of both the regions and the country in general. The paper aims to research the problems of the use of natural resources capacity of a territorial community and to define the ways of their efficient use. Scientific approaches to classification of natural resources capacity of a territorial community are systematized and its nature is outlined. The structure of natural resources capacity of territorial communities is formed. Main problems of the use of natural resources capacity of territorial communities are defined. Conceptual and structural model of natural resources capacity of a territorial community is characterized. Major aspects of forming of modern financial-economic mechanism of capitalization of a community’s natural resources are examined. The paper reveals that natural resources capacity of territorial communities provides an opportunity to improve the level of financial capacity of a community by filling local budgets through the development of relevant territories. The approaches to the improvement of the efficiency of the use of natural resources by territorial communities in conditions of authorities’ decentralization in Ukraine are suggested. 
authorities’ decentralization, natural resources capacity, territorial communities, financial-economic mechanism of capitalization, local budgets 

UDC 332.14:330.837:352/354; JEL H70, R58
Shchehlyuk, S. D. (2019). Instytutsiyne zabezpechennya prostorovoho planuvannya ob’yednanykh terytorial'nykh hromad [Institutional support for spatial planning of the amalgamated territorial communities]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 10-21). DOI: [in Ukrainian].

Sources: 31

The paper defines the nature of “spatial planning”, the problems of its legal definition in the domestic legal field and supplication in practical planning activity. The range of concepts close by nature to “spatial planning” that are approved by national regulative documents and sued in scientific research are outlined and systematized, including: «urban planning activity», «planning of territorial development», «spatial planning», etc. The provisions of legal maintenance of urban planning at local level for consolidated territorial communities (CTCs) are explained. The level of provision of the CTCs of local level with urban planning documentation is assessed and perspective documents of spatial planning provided by the Law №6403 are analyzed. The paper proves the close connection between urban planning documentation and strategic planning at local level displayed in regulative documents and reveals the weak institutional maintenance of their realization mechanism and limited urban planning monitoring functions. The paper emphasizes the need for synchronization of legal changes at various levels of implementation of urban planning activity as far as mutual alignment and making of efficient management decisions can lead to stimulation of rational spatial development and further to more efficient local self-governance reform. The paper argues that the CTCs’ territorial planning schemes elaborated by territorial communities are not the documents of local laval, but rather of the regional one. They are poorly adjusted to other regulative documents of urban planning and land management, therefore there is the need for unification and final approval of the new list of integrated spatial planning documents at local level, modernization of spatial planning instruments at local level, standardization of approaches to their development and implementation based on the standards of similar documents in the practice of spatial planning in the EU countries. Improvement of institutional maintenance of spatial planning at local level through attraction of civil expert councils to the practice of documents elaboration and creation of an authority on urban planning and architecture in the structure of CTC council executive committee are suggested. 
spatial planning, strategic planning, urban planning documentation, scheme of planning of the CTC’s territory, master plan, State building regulations (SBR) 

UDC 334.722:[332.122:911.375.635]; JEL O11, L26, R58
Bondarenko, V. M. (2019). Osoblyvosti ekonomichnoho rozvytku pidpryyemnytstva u prymis'kykh terytoriyakh rehionu [Features of economic development of entrepreneurship in suburban areas of the region]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 22-25). DOI: [in Ukrainian].

Sources: 12

The level of economic development of entrepreneurship in any country in the world is crucial in increasing the competitiveness of the national economy in the world market of goods and services. The activities of economic entities are the driving force for the sustainable development of regions and their suburban areas, and they also impact the welfare of population. The article dwells on the analysis of scientific approaches to the regulation of economic development of enterprises in suburban areas of the region. The article analyzes the scientific approaches to the regulation of economic development of enterprises in suburban areas of the region. According to the well-known classics of the fundamental economic theory of entrepreneurship development (A. Smith, D. Ricardo, V. Laungard, A. Loria) the peculiarities of economic development of entrepreneurship in suburban territories of the region are determined by the possibility of distribution of surplus production, minimum production costs per unit of production, availability of labor resources. In modern economic theory (M. Weber, A. Pre, S.M. Kimelberg, E. Williams, C. Vlachou, O. Iakovidou, J. van Dijk, P. Pellenbarg) the development of entrepreneurship in suburban areas of the region can be determined by institutional, innovation, technological, social, ecological and other features of the economy at the regional, state or world levels. The complex and comprehensive generalization of the features of economic development of entrepreneurship in suburban areas is proposed. There are (1) the type of decision taken by an enterprise to carry out business activities in the relevant suburban area of the region, and (2) the influence of internal and external factors on economic activity. The article argues that large enterprises are guided by more objective decision-making reasons, attaching the most importance to the physical and innovative environment. Medium and small enterprises are mainly focused on getting benefits for the entrepreneur in the short-term time period and location in the nearest geographic area. The attention was paid to the tools of ensuring economic development of entrepreneurship in suburban areas of the region, taking into account institutional changes in the national economy and the experience of developed countries of the world. 
economic development, entrepreneurship, subjects of economic activity, development tools, suburban territories, region 

UDC 352/354:330.34; JEL R58
Korkuna, O. I. (2019). Formuvannya ponyatiyno-katehorial'noho aparatu terytorial'nykh hromad [Forming of territorial communities’ conceptual framework]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 26-29). DOI: [in Ukrainian].

Sources: 10

The research of territorial communities has been gaining more relevance lately in the conditions of administrative and territorial reform. Indeed, the reform is related to the complicated processes formed at local levels in territorial communities that perform the role of the lowest management link and the major carrier of functions and liabilities of local self-governance. Therefore, it is an important stage of the reform process to define the nature of territorial community and its major functions. The paper aims to define the major features of the territorial community in conditions of administrative and territorial reform. The paper analyzes and emphasizes the major controversial issues in forming of the conceptual framework of territorial communities. The nature of territorial community is examined not only as a social phenomenon, but also as the legal one. The paper argues that the legal status of a territorial community is the system of established rights and liabilities of consolidated territorial communities – the villages, towns, cities, which are the independent administrative and territorial units with a single administrative center. The main types of territorial communities in Ukraine are defined. The rights and liabilities of consolidated territorial communities are determined. The paper proves that territorial community is the source of local authorities and main entity of local governance that is designated to secure the meeting of the needs of some administrative-territorial unit’s residents and the development of civil society. Therefore, a territorial community is the main carrier of functions and liabilities of a certain cluster of residents as a primary center in the system of management authorities that functions as a single coherent mechanism in the system of local self-governance. Territorial community is independently formed only if most of its members identify themselves with it, have common interests and contribute to their realization. 
administrative-territorial units, administrative-territorial reform, territorial community, local self-governance 

UDC 330.342.146:[332.135+339.92](477.87); JEL R11, R13
Sozanskyy, L. Y. (2019). Sotsial'no-ekonomichnyy rozvytok Zakarpats'koyi oblasti: mizhrehional'ni i transkordonni porivnyannya [Social-economic development of the Transcarpathian region: interregional and transboundary comparisons]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 30-36). DOI: [in Ukrainian].

Sources: 10

In the article, a comparative interregional and cross-border assessment of socio-economic development of the Transcarpathian region is conducted. The results of the study are based on an analysis of the level and dynamics of such key indicators of economic and social development of the region as GRP per capita, employment rate, unemployment rate, average monthly salary, etc. According to the results of interregional comparisons, the low level of efficiency of the economy but the positive dynamics of some indicators of the labor market of the Transcarpathian region was revealed. In particular, among the regions of Ukraine in 2013-2017, the region was 22nd in terms of GRP per capita and 19th in terms of employment. At the same time, by unemployment, it rose from 15th in 2013 to 10th in 2018, and the average monthly wage ranged from 20th to 7th, respectively. Cross-border comparisons showed a significant lag behind the Transcarpathian region from the neighboring regions of Poland, Slovakia, Romania and Hungary for all considered socio-economic indicators. Thus, in particular, according to the indicator of GRP per capita, this lag compared to the Kosice region (Slovakia) in 2017 was 11.4 times. The average monthly salary in Transcarpathian region is 4 times lower than in the neighboring Kosice and Presov regions of Slovakia and the Podkarpackie voivodship of Poland. The positive dynamics in the direction of reducing the above-mentioned gaps in the level of socio-economic development of the analyzed regions in 2017-2018 are revealed. In addition, a regional peculiarity has been identified – the Transcarpathian region and the regions it borders, lag substantially behind the countries they belong to by the level of socio-economic development. As a result, the conclusion is drawn that the results of the conducted inter-regional and transboundary assessment of the socio-economic development of the Transcarpathian region will facilitate the development of inter-regional and interstate programs and strategies for the development of the Carpathian transboundary region to eliminate the identified imbalances. 
socio-economic development, transboundary region, interregional comparisons 

Economics of Labor, Demography, Social Policy

UDC [338.45:61](477); JEL I11, M12, M38
Kvasniy, L. H., Shcherban, O. Ya., & Khoma, T. V. (2019). Otsinyuvannya systemy okhorony zdorov’ya v Ukrayini v konteksti yakosti nadannya medychnoyi dopomohy [Evaluation of the state of the health system in ukraine in the context of the quality of provision of medical aid]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 37-41). DOI: [in Ukrainian].

Sources: 8

In the process of implementation of the reform of the health care system and implementation of priority directions of socio-economic development of Ukraine, which is closely intertwined with the requirements of the time regarding the preservation and improvement of the health of population, attention was paid to the quality management of health care. The purpose of the article is to study the indicators of health care in the dynamics, which determine the state of health system and characterize the quality of medical and service provision. The article outlines the peculiarities of the concept of health protection in Ukraine. It proves that the domestic health care system is outdated, since it is based on the Soviet model of Semashko against the backdrop of high levels of corruption, the lack of proper modernization, non-compliance with the needs of the population, which in general have led to its ineffectiveness. The main indicators of the health system in dynamics are estimated and the periods of expected life expectancy are highlighted. The low average life expectancy in Ukraine is established to be caused mainly by the fundamental difference between the European and Ukrainian standards of living, the level of well-being of the population and the quality of medical services. In order to improve the quality of the provision of medical care in health care institutions in the current conditions of medical reform, it is proposed to transfer to the financing of medicine on an insurance basis, which will allow distributing the risks of illness and expenses for treatment between insured persons, and direct the collected funds to pay for the insured event in case of illness. This can be considered the only way to provide high-quality medical protection without financial stress for Ukrainian citizens. 
health care, quality of medical care, health indicators, health system reform, medical insurance on an insurance basis 

Financial Policy

UDC 336.77:332.1; JEL G21, G28, O18
Pasinovych, I. I., & Dmytruk, V. O. (2019). Kredytuvannya real'noho sektoru ekonomiky rehionu: stan, problemy, perspektyvy [Lending to the real sector of the region’s economy: state, problems, prospects]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 42-49). DOI: [in Ukrainian].

Sources: 15

Approaches to the essence and constituent elements of the real economy sector are analyzed, its optimal structure is determined. It is focused on servicing and infrastructural role of banks in relation to the entities of the real sector. The dynamics of the lending to the real sector of the economy and the level of its penetration is analyzed. The paper reveals that the growth of lending in this sector was restored only last year, but the level of penetration continues to decline. The banking sector is analyzed. The paper argues that it has become profitable for the first time since the crisis, but mainly due to reduction of deductions to reserves. The financial situation of enterprises of the real sector of the Ukrainian economy is estimated. After an increase in profitability, it was again observed to have fallen due to the growth of competition and labor costs. Production are found to have increased in the real sector, but the role of loans in its development is insignificant. The emphasis is placed on the leading role of banks in the region for business development. The regional features of lending to the real economy sector in the Lviv region are outlined. The paper determines that in this region the growth of industrial products is much higher than the average in Ukraine, while the share of balances on loans granted is one of the lowest. There are the tendencies towards the decrease of the number of banks in the given region, increase of balances of banks' claims on loans in absolute value, prevalence of long-term loans and foreign currency loans. By the share of received loans the processing industry is in second place, agriculture is in the third place. Low level of the share of unemployed loans, higher than the average in Ukraine indicator of the proportion of loans in capital investment, as well as higher interest rates on loans are the features of regional lending in the Lviv region. The factors limiting the obtaining of loans from the point of view of management entities of the studied region are outlined. Certain NBU branches are dominant in the Lviv region as for lending. The changes in the regulatory environment at the macroeconomic level that are directly related to lending are analyzed. The regulator's policy to revive lending to the real sector should be extremely cautious and systematic, aimed at limiting the concentration of risks, preventing excessive lending growth, increasing the stability of financial infrastructure and reducing the dollarization of the banking sector. Measures to increase lending in the Lviv region are outlined. The involvement of banks in the Lviv educational-industrial hub is proposed. 
real sector, financial infrastructure, lending, lending rate, credit portfolio 

Investment and Innovation Activity

UDC 330.341.1:339.37; JEL L81, O31
Danylo, S. I. (2019). Efektyvnist' innovatsiy v rozdribniy torhivli [Efficiency of innovations in retail trade]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 50-53). DOI: [in Ukrainian].

Sources: 6

The trade is the most important area of forming and stabilizing of consumer market, the coordinating link in the system of cross-sectoral, regional and interregional links and the efficient mechanism of meeting social needs. Retail trade performs the range of important functions in providing the socio-economic development of a region, rational distribution of production forces and resources and forming of financial-investment capacity of territories’ balanced and sustainable growth. However, lack of effective regional policy leads to the shortfall in GRP and industry income, growing problem of import dependency, reduced employment, revenues and labour remuneration, etc. The paper aims to evaluate current condition and trends of retail trade development and to define preconditions of efficient use of innovations in retail trade. Development condition and trends of retail trade in stores are analyzed, the problems of their development are defined and preconditions of efficient use of innovations in retail trade are outlined. Considering innovative development as the process of positive qualitative changes in innovative condition of an enterprise is characterized. Innovations in retail trade are classified by types. Efficient ways to develop retail trade innovations taking into account the crisis situation and to realize them in perspective are suggested. The article proves that trade is one of the most successful areas for introduction of innovations. Innovations introduced in retail trade will not be neglected by consumers and their efficient use improves the efficiency of stores’ activity. 
retail trade, innovations, innovative development, food and non-food stores 

World Economy and Foreign Economic Relations

UDC 338.48; JEL O18, F20
Nezveshchuk-Kohut, T. S. (2019). Vplyv tendentsiy rozvytku mizhnarodnoho turyzmu na funktsionuvannya vitchyznyanoyi turystychnoyi industriyi [The influence of trends for international tourism development on the functioning of domestic tourism industry]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 54-57). DOI: [in Ukrainian].

Sources: 6

Analysis of domestic tourism market shows that Ukraine has objective preconditions for intensive tourism industry development. However, current stage of market transformations requires that domestic tourism industry management searches for non-traditional approaches and new views reflecting international trend of this industry management, including improvement of the methods of tourism activity management, development of economic policy for various categories of tourism activity management, defining of their activity goals and development strategies for the closets and long-term perspective and assessment of perspectives of available resources capacity. The paper aims to explain the use of modern international experience in tourism industry management in organization and economic mechanism at state and regional levels of tourism management in Ukraine as well as to define their role in solution of socio-economic and cultural problems in conditions of economy transformation. The received information will help the central and local tourism management authorities to make optimal strategic decisions and define the best methods of tourism development in Ukraine. The article examines both positive and negative tendencies of development of international tourism, gives a number of advantages of foreign management experience, which can be borrowed by the domestic tourism industry to increase the level of tourism development in Ukraine. The specifics of the mechanisms of regulation and management of the tourism industry are analyzed. Modern tourism plays one of the leading roles in the global economy. World experience reveals the main trends of tourism development and the role of the state in the organizational aspect of the tourism industry. Tourism has become massive, democratic, designed for different interests, tastes, incomes, for the most different contingent. Today, tourism has become virtually independent interdisciplinary economy industry. It plays a very important role in the economy of many states. 
domestic tourism market, tourism industry, international trends, management, regulation, management model 

Economics and Business Management

UDC 658:[330.322+330.341.1]; JEL L11, М11
Markina, I. A., & Marchyshynets, S. M. (2019). Osoblyvosti formuvannya innovatsiyno-investytsiynoyi polityky promyslovykh pidpryyemstv [Features of formation of innovation-investment policy on industrial enterprises]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 58-62). DOI: [in Ukrainian].

Sources: 11

The article deals with the peculiarities of the formation of innovation-investment policy at industrial enterprises. The paper emphasizes the fact of the lack of institutional support of innovative activity of Ukrainian’s enterprises, which is the reason why there is a lack of a national innovation priorities concept and a systematic approach to the development of innovation activity. The requests of substantiation of optimal development models are investigated; the principles, forms, methods of implementation of innovation and investment development policy are defined; the parameters, principles, scientific and methodical foundations of creation of modern innovative forms of development are outlined; providing scientific support for development programs is emphasized. The connection of the implementation of innovations in the economic practice at industrial enterprises with innovative entrepreneurship, which depends on the speed of conducting of restructuring processes on the basis of construction innovation-investment model development of the economy, was proved. The basic tasks were defined, namely, first of all, the active use of human capital, scientific and technical potential of its realization; forming a competitive environment; providing real state support; setting up an efficient financial and banking systems, an efficient stock market; a well-established investment process, which in turn requires improvement of the corporate governance system of enterprises that provides for transparency of the ownership structure, provision of shareholders with high-quality and reliable information. The destabilizing factors of realization of innovation-investment potential at industrial enterprises, in particular, machine-building enterprises of Ukraine were defined, among them: insufficient development of solvent internal market of machine-building products, lack of state and regional development program, significant dependence on market conditions on foreign markets; general deficiencies in the implementation of the state program of development of mechanical engineering, shortages of personnel required qualification (scientific, technical, engineering, labor specialties), lack of state financial support, and, in particular state protection against raider attacks. The paper emphasizes that venture capital company should play a special role in realizing an innovation model of development, which will enable the increase of the complexity of production; the use of the existing productive assets to a greater extent, the expanding of the production infrastructure; the creation of the basis for the formation and development of new organizational forms and production activity; the realization of the social orientation of the industry development. The necessity of stimulating the development of socially significant productions, which allows solving problems of socio-economic development without increasing the ecological burden on the natural system, was determined. It is essential to develop and implement relevant investment programs on the basis of well-defined volumes of investment resources; to increase investment attractiveness at the expense of streamlining the market space for commodity producers; to create guarantees of protection of capital and income of investors. 
management, industrial potential, destabilization factors, development model, innovation and investment policy 

UDC 658.5:330.526.33:334.735(477); JEL L11, L19, L81
Filina, S. V. (2019). Naukovo-prykladni problemy vprovadzhennya protsesnoho menedzhmentu na torhovel'nykh pidpryyemstvakh spozhyvchoyi kooperatsiyi [Scientific and applied problems of implementation of processing management at trade enterprises of the consumer cooperation]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 63-67). DOI: [in Ukrainian].

Sources: 10

In conditions of globalization and European integration the modern management concepts are oriented on process approach to forming of management system. It means that process becomes the major management object. Development of trade enterprises of consumer cooperation (CC) is an essential component of national economy at current state of market economy development in Ukraine. The paper aims to research current approaches to forming of management systems at trade enterprises of consumer cooperation and to develop methodical and practical recommendations on introduction of these economic entities’ process management. On the basis of generalization of existing approaches to the formation of a management system, the paper reveals that the introduction of process management at trade enterprises is connected with the peculiarity of consumer cooperation, which constitutes a unique natural system that combines social and economic-financial activity, social orientation and is based on the cooperative ideology, culture, principles and values of cooperation, which distinguishes it from among the other economic structures. Introduction of process management is determined to depend to a large extent on the efficiency of trade, which, in the current conditions of development of the national economy and consumer cooperation, provides a link between production and consumption, satisfies the effective demand of the population, completes the process of distribution, strengthens the financial system and money circulation of enterprises. The complex approach to the process management of retail enterprises of consumer cooperation is proposed as part of the definition of the peculiarities of its implementation, which is based on the synergistic combination of business processes of trading enterprises (basic, auxiliary, managerial) and management functions (planning, organization, motivation, control), that allows to determine effective mechanisms of business processes management of trade enterprises, improve the quality of management decisions and the efficiency of trade enterprises. 
trade, consumer co-operation, management, process management, business process 

UDC 334.02:657; JEL L19, L80
Kolisnyk, H. M., & Kolisnyk, B. A. (2019). Osnovni kryteriyi vyboru konsaltynhovykh pidpryyemstv pry nadanni oblikovykh posluh [Main criteria for selection of consulting enterprises affecting accounting services]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 137 (3) (pp. 68-74). DOI: [in Ukrainian].

Sources: 7

The article states that accounting consulting services are one of the most effective tools and means that can help enterprises, institutions, organizations to avoid possible and unnecessary mistakes in accounting and tax accounting at a minimum cost, to avoid unwanted penalties in the event of errors in the management of accounting and tax accounting. In view of this, the characteristics of the accounting consulting services are given, among them: accounting in accordance with the current legislation, timely fulfillment of the client's obligations to the state authorities, representation of the client's interests in the fiscal authorities, preparation and submission of declarations and reports to the fiscal authorities, consultations on the reorganization of accounting, diagnostics of the financial condition of the enterprise, establishment of control mechanisms (development and improvement of the internal control system), development of an enterprise's policy in accordance with the requirements of P (C) BO and IFRS, restoration of accounting and tax accounting, preparation of various forms of reporting, introduction of accounting automation systems. The main advantages of using accounting services are outlined and the main criteria to consider when choosing a consulting company are determined. The stages of rendering accounting consulting services and their features are considered. The paper proves that frequent changes of the legislation, especially in the part of taxation, and the necessity of introducing automated accounting systems at enterprises ensuring the correctness and rationality of the organization of accounting lead to the expediency of appeal of managers or owners of enterprises to the services of consulting companies that provide a wide range of advisory services and practical recommendations on solving specific problems of the enterprise in the field of management and its organizational development. 
accounting consulting services, advantages of using accounting consulting services, consulting company criteria, stages of providing accounting consulting services 

Web-master P. Popadyuk