Живець а.м. к.е.н., доцент, доцент кафедри природничо-наукової підготовки Одеський національний політехнічний університет Шепель т.в. к.е.н., доцент, доцент кафедри економіки, управління та адміністрування Херсонський політехнічний коледж Одеського національного політехнічного університету наконечна в.і. викладач кафедри економіки, управління та адміністрування Херсонський політехнічний коледж Одеського національного політехнічного університету This article deals with the analysis of issues connected with overhead cost management at the machine-building enterprises, in particular planning and budgeting of the functional and core business units, that is particularly urgent with the development of market economy. The mechanism of expenditure management at the machine-building enterprises, which had been forming in unstable market environment, contains a considerable number of omissions and defects, which, for the most part, can be determined as a non-compliance of the system of expenditure management at the enterprise with the new social and economic conditions. Investment in the development of own functional and core business units do not have a meaningful effect on the expected increase of production efficiency any more. The partial modernization of the old system of expenditure and business management at all enterprises displays its inefficiency. In the opinion of the author, it is a sign of a systemic crisis in the production management in general, and not only in the expenditure management at the enterprise. Market conditions and globalization of world economy require application of corresponding internal economic mechanism at the enterprise. The enterprise should be integrated into regional, industry and international production networks. The specified omissions and defects require development of new economic mechanism of expenditure management that would be able to operate effectively under new market conditions with consideration to specific features of a highly competitive market environment. The author states that market competition and changes in the form of incorporation of enterprises become the determinal factors for the development of expenditure management methods. The main results of the study of this issue are showed through the example of the group of machine-building enterprises of Kherson region. A targeted allocation of resources is offered for the implementation of the first and the most important initiatives providing achievement of the main planned goals of the enterprise, which will significantly reduce all expenditure of the enterprise, including the expenditure of functional and core business units.

The article enlightens on the present situation of hospitality industry in Kherson region, namely the catering business in today’s social, political and ecological conditions. Analysis of development dynamics of the catering business enterprises of Kherson region is given in the article. The up-to-date classification of the catering business enterprises is presented and new trends of their advancement are noted. Carrying on this scientific research is caused by the paramount importance of the development of the catering business in Ukraine’s economy, as well as its increasing share in Gross National Product of our country and Tavria region. The development stage of the catering business proves to be an important indicator of living standards assessment and attractiveness of the recreational regions. It should be noted that the methodological basis for research carried on includes the following scientific methods and techniques: methods of generalization and systematization, comparative analysis, the historical method. Their implementation has allowed finding out the contradictions in the development of the catering business under complex social and economic conditions, to define and substantiate modern advancement trends of the catering enterprises, to make analysis of development dynamics of the catering business enterprises in Ukraine and Kherson region for 2013–2019 period of time. This vision of a problem has enabled us to determine the target problems in the development of the catering business in Kherson region. The authors of this article consider the peculiarities of the industrial and trading activity of the catering business enterprises. As a result, new scientific and practical approaches to effective management of the catering business enterprises on the basis of discovered resources and possibilities have been proposed. The article reveals the data on the operation of the catering business in Kherson and towns of this region. The information about the most popular catering business institutions with vacationers, tourists, guests and local people has been systemized and sequenced. The results of research have made it possible to reveal the main adaptive mechanisms for the future functioning of the catering business enterprises. Summing up, it should be emphasized that the main perspectives for the development of the catering business under current conditions of civilizational changes in the Ukrainian economy are determined in this article.