No abstract

Support solutions and promote the sustainable development of customs, investigate and formulate measures for the management of an innovative control model. It is difficult to underestimate the positive effect of the policy pursued by the FCS, which is also implemented on the basis of the recommendations of the World Customs Organization and the provisions of the Kyoto Convention of 1999. The time for customs formalities has been significantly reduced, electronic declaration centers have been established, allowing for the registration of goods located on the territory of different customs posts. At the same time, the number of contacts of declarants with officials has been minimized due to the categorization of foreign trade participants and the improvement of the risk management system, which allows achieving maximum efficiency with minimal invested costs of the customs authority for conducting this control. However, such an active process of introducing technical means, without which it is impossible to imagine the functioning of customs authorities today, cannot remain without flaws, manifested mainly in customs document management.

Abstract. The approaches for the implementation of an additive technology for obtaining heat accumulators are considered. The implementation of the provided technology can be realized on the standard 3D printers, which are aimed to obtain plastic materials. However, the software of the printers has to include adjusting analytical expressions, which take into account thermophysical properties of the heat-retaining materials. The analytical expressions have been derived by solving a mathematical model. The mathematical model contains the main data on thermophysical and mechanical and physical properties of the nanomodified material. These properties of the nanomodified material are defined during the experimental studies.

In the article, the authors highlight the concept and classification of income and expenses of an enterprise, the author's polemic on the concept of income is presented. The order of reflection of income and expenses in accounting is considered.