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 

The article examines the state of social and cultural development of developed European countries such as Germany, France, Italy, Spain. The experience of Germany shows that there is no such central body of governance in the sphere of socio-cultural development as the Ministry of Culture. Therefore, all questions concerning the cultural sphere are solved by independent structures (departments of culture) that are created at the local administrative level. The federal administration remains with the main tasks, which were to be fulfilled exclusively by the central bodies of the state. The federal bodies of cultural management develop directions of the state cultural policy, provide financial assistance to cultural and art projects of national importance and enforce control over the implementation of their decisions. The experience of Italy lies in the interest in sponsoring the socio-cultural sphere. The new code of law on public works simplifies the sponsorship process in favor of the cultural heritage. New procedures will be made possible by placing transparent reports on websites. The state has introduced such standards that all real estate companies can obtain building permits provided that they make a financial contribution to the provision of cultural services by planning the integration of cultural infrastructure and services. Percentage of infrastructure investments in public works can be filled by a fund designed to support cultural activities at the local level. The experience of Spain is to fill funds that are created and filled with 1.5% of the cultural tax administered jointly by the Ministry of Infrastructure and the Ministry of Culture. The article states that in Ukraine, it would be advisable to create cultural centers that could be financed by state grants. These centers could take on the liabilities to establish a network with other regional cultural centers, which would give the opportunity to create a motivation for their association in terms of resources and implementation of joint projects. The best centers could receive an award from the Ministry of Culture for achievement, for strategic business plans, business model, for engaging of public associations or quality management. 

socio-cultural development, socio-cultural sphere, foreign experience of social and cultural development, cultural centers 

Proved that adjustment costs of domestic business sector should be considered as a continuous decision-making process within the overall management of the development of the national economy, which at one time aimed at cost optimization business. It is determined that the development of a balanced system of indicators is an interactive process, the realization of which is designed to ensure the construction of a single system of enterprise goals. It is revealed that the regulation of expenses of the business sector in the modern economic conditions is an integral part of the overall strategic development of entrepreneurship in Ukraine, aimed at increasing the efficiency of the activity and competitiveness of the national economy. The balanced scorecard that based on the author’s three-pillar approach to government regulation of business costs, and combines relative performance integrated business entities, which will assess the state regulation costs with the influence of internal and external environment on the activity of business entities in Ukraine is proposed. 

state regulation of expenses, system of balanced indicators, business sector of economy, indicators of efficiency of activity of subjects of entrepreneurship