The subject of the study is theoretical and practical aspects of the justification of the models of entrepreneurship in rural green tourism in European countries and the evaluation of their effectiveness. The aim of the work is to identify features of entrepreneurship models in rural green tourism and to develop practical recommendations for assessing their effectiveness. Methodological basis of the article became general scientific and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches. The article reveals peculiarities of entrepreneurship models in rural green tourism. Features of development and support of rural green tourism in different countries as one of the perspective types of tourism business are considered. Grounded trends and prospects of development of rural green tourism in Ukraine. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the management of tourism activities at the level of enterprises, in the activities of public organizations, rural communities. Comprehensive study and implementation of the European experience of small business in rural green tourism in Ukraine is aimed at achieving its strategic goal – creation of a competitive national and European and world markets for a national tourist product that can meet the needs of both compatriots and foreigners as much as possible. It is also an expansion of the internal and constant growth of volumes of inbound tourism in the countryside, ensuring the integrated development of rural areas and their tourist destinations, taking into account the socio-economic interests of the entire population of the country as a whole

The key components in economic security system of the enterprise, which have the greatest influence of factors in external and internal environment are defined. The structuring of strategic economic security of an enterprise as an object of management was done. The structural model of providing comprehensive strategic economic security was proposed. The introduced structural model solves the issue of conceptualization of the economic security architecture and is a unitary system. In providing strategic economic safety of the enterprise it is offered to allocate the presence of an object that is at risk, and the presence of factors that have a threatening effect on the safety of the object as its constituents.

Баклицька М. Р., здобувач вищої освіти, Полтавська державна аграрна академія, м. Полтава, Україна ОСОБЛИВОСТІ ВИКОНАННЯ ДОХОДІВ І ВИДАТКІВ ДЕРЖАВНОГО БЮДЖЕТУ ЧЕРЕЗ ОРГАНИ ДЕРЖАВНОЇ КАЗНАЧЕЙСЬКОЇ СЛУЖБИ УКРАЇНИ В статті було приділено увагу особливостям виконання державного бюджету України в розрізі доходів та видатків. Визначено, що при надмірному використанні коштів державного бюджету виникає негативний вплив на державу, під час економічного піднесення слід підвищувати податки і знижувати урядові витрати. При порівнянні критеріїв визнання доходів та витрат державного бюджету були виявлені певні особливості. Ключові слова державні видатки, доходи і видатки бюджету, видатки, головне джерело доходів бюджету.

The subject of the study is the organizational and methodological aspects of accounting and internal economic control of accounts receivable for non-commodity transactions. The purpose of the article is to improve them regarding to the internal economic control. The results of the study are in establishing the features of accounts receivable for non-commodity transactions and their accounting. This allowed us to identify the main problems, functions, directions and tasks of their internal economic control. The main measures for its improvement at the organizational (comprehensive audits) and methodological level (based on factual and documentary inspections) with the involvement of property survey boards and auditing commissions are proposed. The content of stages and sections of control inspections final report is developed. Field of application of the results: enterprises, educational institutions training the specialists in accounting and taxation, analysis, control. Conclusions. The effectiveness of the final stage – the stage of generalization and implementation of control results – should ensure the analytical character of control data set in the previous stage. It means, first of all, the distribution of deviations of production costs by reasons of their occurrence, grouping and coding of irregularities detected by their scale and impact on the economic process, the systematic connection of deviations of production costs with the centres responsible for irregularities, reference to the document containing investigative and legal substantiation of the specific performers guilt. This approach allows the enterprises management to eliminate the irregularities effective and timely and to prevent them in the future.

On amendments to the tax code of ukraine and some legislative acts of ukraine regarding tax reform»] (in ukr.). 2. Podatkovyi kodeks Ukrainy vid 02.12.2010 №2755. [the tax code of ukraine dated 02.12.2010 no. 275] (in ukr.). УДК 336.77:631.1 К. А. Пилипенко УПРАВЛІННЯ РОЗРАХУНКОВИМИ ОПЕРАЦІЯМИ В СИСТЕМІ ОБЛІКУ ПІДПРИЄМСТВА: ВІТЧИЗНЯНИЙ ТА МІЖНАРОДНИЙ ДОСВІД Анотація. Надано обґрунтування теоретичних, організаційних та методологічних положень організації вітчизняного та міжнародного бухгалтерського обліку розрахунків з постачальниками та підрядниками. Проведено аналіз кредиторської заборгованості. Відображено рівні законодавчо-нормативного регулювання бухгалтерського обліку в Україні. Наведено складові облікової політики ПП «Імені Калашника» та результати комплексного оцінювання поточної кредиторської заборгованості за системою відносних показників. Розроблено рекомендації щодо вдосконалення методики організації бухгалтерського обліку розрахунків.