No abstract

The stable development of Ukraine as the agricultural state actualizes a complex of economic, organizational and legal issues, which are concerned with an implementation of the land relationship. The maximum usage of rental tools is the most effective among the existing budget filling mechanisms. The aim of the article is to conduct a research of land relationship by mechanisms of improving the agricultural lands rent management. The object of a study is the interaction of state institutions at different levels of land lease management. The basis of the study is a cognitive method in the patterns of development of the land relationship. Therefore, in the article, the alternative version of the organizational and economic mechanism for the implementation of land relations was proposed with the aim to improve the existing practice that will facilitate the additional financing of local self-government authorities. At the state regulation level, it is proposed to create an informational electronic database, which should display cadastral numbers and location of land plots, as well as information about land plot owners. Measures of control should be fulfilled by such state authorities as State Geo Cadastre and Ministry of Justice of Ukraine. In order to follow a principle of openness, it has been proved that this database should be public. As a result, methodological and organizational tools are based on the algorithm of lease relationship management as the main source of budget filling for local self-government authorities and main tasks for implementation of administrative-territorial reform that were declared by the government.

The purpose of the research is an investigation of different accounting software products, their functions, and specific features to make easier choice among variety of similar products and analysis of their pros and cons that can influence on companies' performance. Authors classified accounting software according to its capabilities to serve the different managerial purposes. Because accounting software contains hundreds, some of them even thousands of features, the grouping method gave a possibility to assort similar models that might suit the company's specific requirementssize, cost, customizing, formats, appointments, models, and providers. Observation and comparing of data showed that the cost of accounting programs is critical to making the right choice. As the global accounting software market has a tendency to abrupt change to e-accounting, so that makes it impossible to predict the future behavior of accounting software users. To determine the objectives of this research statistical procedures are conducted. Received results can help potential users of accounting software products to choose the appropriate one based on listed advantages and disadvantages among the best sellerscustomization tools, foreign currencies handling, financial and managerial reporting system and analytical capabilities. Lack of prior research studies on the topic and lack of available data have caused significant limitation of the analysis scope. The obtained results gave possibility to identified the main elements in formation the list of features necessary for making right choice of accounting software products. Facts showed managers, who don't consider specific needs and features of accounting software, encounter with problem of discrepancy to company's requirements. The research is based on theoretical and empirical data. To collect the necessary data for research there was used a quantitative approach. Analytical method helped to analyze and evaluate the ponderable factors which must be considered in selecting process the most appropriate accounting software for companies. The research is dedicated to problems connected with an uncertainty that appears in the accounting software market. This research adds new knowledge to the accounting field as there was disproving theoretical and practical knowledge about accounting software.

A SWOT-analysis is considered as a tool of the strategic management for determining the feasibility of using accounting outsourcing as a way of the enterprise optimisation. It was found that the main interaction forms between the contractor and the customer of accounting outsourcing are the following ones: provision of accounting services; keeping records of only certain transactions or objects; integrated accounting and analytical support of all the enterprise activities; performance of the duties of the senior accounting officer of the enterprise. The list of enterprises, for which it is recommended to use accounting outsourcing is expanded, in particular newly created enterprises in a crisis condition; enterprises engaged in activities abroad; large enterprises, etc. The critical analysis of the advantages and disadvantages of accounting outsourcing is carried out and the necessity of SWOT-analysis potential risks and advantages of using accounting outsourcing in the short-term and long-term prospects are emphasised. It is noted that each advantage may pose a threat to the enterprise without taking into account certain key points of using accounting outsourcing, while the potential risks of using accounting outsourcing in the long run may be an advantage for the enterprise. The internal and external environments were analysed with the help of the extended model of SWOT-analysis from the position of the strengths and weaknesses of the enterprise, its capabilities and expected threats. An algorithm for enhancing the benefits and eliminating the shortcomings of accounting outsourcing should be developed during the decision-making on the usage of outsourcing in the enterprise activities. According to the results of SWOT-analysis, a matrix of measures on the expediency of accounting outsourcing has been formed, which will allow to predict the threats and potential opportunities at the stage of planning the use or refusal to use the accounting outsourcing services.

The use of Internet of Things programs in various fields of activity testifies the reset of the human lifestyle. Climate change and limited access to natural resources are factors for shaping the environmental behavior of energy consumers. Ensuring the development of Smart specialization and innovation in the energy sector provides the transformation of a set of competencies and skills, the organization of the workspace based on digitalization, as well as the increasing role of continuous personnel training at energy enterprises.