Tourism is an important factor in the development of the national economy. The share of tourism in the structure of Ukraine’s GDP is 7.8%. Ukraine, having a considerable tourist potential for the formation of tourist flows, is ranked 85th among 139 countries of the world in terms of tourism attractiveness. According to the findings of the World Tourism Organization (UNWTO), the concentration of natural and recreational resources, objects of the world cultural and historical heritage can provide an annual increase in tourist flows to Ukraine by 4-6%.Under the conditions of unstable external environment and unfavorable conditions of the tourism market, an actual scientific task is to develop the theoretical and applied basis for the formation of the national tourism system. Conceptually, this process must be consistent with the strategic understanding of the need to take into account the mental, institutional, cultural and informational influences on the economic interests of entities, which form a functional, sectoral, socio-economic, institutional and environmental subsystem of the national tourism system. This will make it possible to determine target priorities of such activity not only in accordance with the development of destinations, but also taking into account the possibility of obtaining socio-economic effects, in particular, synergistic, multiplicative and cumulative ones.The goal of the study is to substantiate the essence of the national tourism system (NTS) based on the comparative analysis of the definitions of “tourism”, “tourism system”, “economic system”, “national socio-economic system”, which became a scientific foundation for determining the scientific basis of the national tourism system, its subjects and objects, conditions, goals, and results of formation. For the science development it is also important to obtain results on the structure and evaluation of the national tourism system effectiveness.

The paper aims at analyzing the impact of tourism on the economic growth in Ukraine considering its global significance and dynamic development. Tourism should be considered not as a separate phenomenon, but as a complex socio-economic-ecological system, i.e. the national tourism system (NTS). The study attempts to reveal the nature and determinants of the national tourism system impact on economic growth, and also empirically substantiates this in the Ukrainian context. Since the economic decisions require a huge amount of information and different models, a multivariate least square model has been proposed to determine the causal links between NTS and economic growth. The paper also presents the economic parameters such as Ukrainian GDP as a dependent variable, volume of domestic tourism consumption, income from international passenger carriage, international tourism expenditures in the country, the volume of services provided in temporary accommodation and catering establishments, and country’s income from NTS as independent variables. The paper is based on the 2000–2017 statistical data. It concludes that the increase of total NTS contribution to GDP is influenced by all considered factors except the international tourism expenditures in the country. A proposed econometric factor analysis model can be used as a tool to analyze and forecast the socio-economic NTS processes. The hypothesis of the NTS`s impact on economic growth is substantiated.

The modern market is characterized by ups and downs associated with both external negative influences and expectations, and with the structural restructuring of the market. The result of these transformations was the transformation of the methodological and practical foundations of the formation, functioning and development of marketing and advertising activities, the leading role among which is the development and management of the company's brand.The development and management of a brand, or the branding process in an enterprise should be strategic and holistic. The authors studied the theoretical basis for the development and promotion of a brand to the market and proposed directions for its improvement: an algorithm for creating a brand strategy and a comprehensive scheme for forming a strategy for the development and management of an enterprise brand. To assess the effectiveness of the brand management strategy, the authors proposed a system of indicators characterizing the process of brand development and management based on the BEES model, as well as a brand health diagram. The adequacy of the implementation of the proposed scheme for the formation of a strategy for the development and management of a brand of an enterprise is based on the fulfilment of specific requirements for an enterprise developing a brand, in particular, for the efficiency of the branding unit in its structure, forms and methods for assessing the rationality of management decisions, as well as for organizational and economic model of the enterprise in the market.

In studies of the last decade, the supply chain optimization dealt with many issues of improving the efficiency of complex, multi-element logistics of supply, delivery of cargo and passengers. At the same time, not only classic, natural

Постановка проблемиФункціонування підприємства в умовах динамічного розвитку суспільства потребує безперервного вдоскона-лення інформаційного забезпечення менеджменту під-приємства, основним джерелом якого є управлінський облік.Методологія управлінського обліку обумовлює ви-конання певних процедур і застосування сукупності ін-струментів і методів, які визначаються цілями управлін-ня підприємством торгівлі. До таких цілей відносяться: підвищення прибутковості, зростання конкурентоспро-можності та розвиток підприємства; збереження та на-рощення клієнтського капіталу; втримання ліквідності та фінансової стійкості підприємства в період економіч-ної кризи. Досягнення поставлених цілей забезпечуєть-ся через реа лізацію інформаційної функції управлінсько-го обліку щодо формування фінансового результату під-приємства торгівлі та впливає на послідовність здійсню-ваних процедур, вибір інструментів, використання мето-дів управлінського обліку, які потребують групування за функціями управління. Аналіз останніх досліджень і публікаційШирокий спектр інструментів управлінського обліку сформувався завдяки використанню загальноекономіч-них, дисциплінарних, міждисциплінарних та специфічних інструментів, які знайшли детальне висвітлення у працях UDC 657: 3034.723 Tools for management accounting Abstract. Introduction. Managers need information to control internal operations and make decisions. While financial accounting focuses on stockholders of a company, managerial accounting focuses on internal operations and provides managers with tools they need to evaluate operations and make changes in case they are required. Purpose. The study aims to justify the nature and develop the classification of tools for management accounting to implement the concept of managerial accounting in practical trade activities of enterprises. Methods. To substantiate the essence of management accounting tools, the authors used the method of grouping of management accounting tools, which has an impact on the realisation of its objectives. Results. The article is devoted to the research of management accounting tools as a single integral mechanism which is intended to contribute to the achievement of operational and strategic goals of the company. The proposed classification system of management accounting tools has a theoretical and practical value. The systemic view of management accounting tool facilitates an in-depth study and the widespread use of different tools which are grouped according to various criteria. Conclusions. The proposed classification of management accounting tools permits to organize the terminological apparatus of investigation management accounting system in general, and in trading enterprises in particular. Keywords: Management Accounting Tools; Method; Elements of Managerial Accounting Methodology; Classification of Managerial Accounting Tools; Management Accounting Procedures JEL Classіfіcatіon: В40; G39; М40 DOI: http://dx.doi.org/10.21003/ea.V159-10 Мазаракі А. А. доктор економічних наук, професор, ректор, Київський націо...