The article explores the components of the system of social capital development in the economic emergence, which focus on the financial provision of social protection and social interaction in professional activities. In order to identify the impact of the effectiveness of the implementation of the country’s social policy on the development of social capital through the achievement of systemic effects (synergistic and emergent), a four-factor model of performance and financial performance has been developed (State social support). The construction proposes an orderly set of rules for the organization and interaction of the constituent elements of the system of social capital development in the economic emergence, where subparticles with integrative relationships and influencing factors are distinguished. The results of the four factor model present a scientific and practical approach to calculating the systemic effect (synergistic and emergent effects) in the form of the results of the implementation of the properties of the system, which could not be predicted by direct calculation of the sum of the components of the system as a whole. Four factor models applied methods for detecting the isolated influence of chain substitution factors and logarithmic methods. The simulation method presented on macroeconomic factors influencing the development of social capital of Ukraine has been tested. The system of conditions for effective budget funding (financial support) for the development of social capital is presented, influencing the increase of positive and negative systemic effects

The spread of the influence of global integration processes on the development of regional economies caused a review of the principles of the functioning of enterprises that focus their production capabilities exclusively on the local market. The great dependence on regional development factors, in particular, the use of the labor potential of the territory, the use of local raw materials, on the one hand, and the saturation of the local market on the other, do not create favorable conditions for intensive reproduction. One of the ways to overcome the considered disproportions is the use of giving schemes of interaction with subjects of market relations. Indeed, the production of goods on the given conditions allows, in the conditions of limited working capital, to maximally load the production capacities available at the enterprise, and contributes to the increase of the income of the economic entity. Due to the limited own resources to load the existing production capacity of the enterprise, businesses are actively using toll schemes to organize relationships with suppliers. Practice shows that the organization of toll activities also allows to solve successfully the problem of finding new markets for raw materials (including abroad), expands economic ties between enterprises, and promotes the transformation of low-liquid raw materials into more liquid finished products. The authors of the article determine the components and build a system of legal regulation of accounting for transactions with toll raw materials; prove the effectiveness and sufficiency of current regulations for the organization of a rational accounting system in this area at the enterprise. The article formalizes the essential terms of the agreement on the processing of toll raw materials; components of improvement of the system of accounting of operations with toll raw materials, the scheme of formation of the accounting and information system of the enterprise in the part of operations on processing of toll raw materials is constructed; the study of the elements of accounting of the enterprise in terms of operations with toll raw materials was conducted through the prism of management accounting. Keywords: toll raw materials, accounting, materials, contract, processing of toll raw materials, methods of estimating toll raw materials.

Специфіка побудови системи внутрішньогосподарського контролю операцій із давальницькою сировиною полягає в тому, що в умовах відсутності права власності на матеріали, отримані на переробку, здійснення контрольних процедур обов’язково повинно відбуватися із залученням працівників від замовника. У роботі доведено, що побудова дієвої системи контролю операцій з давальницькою сировиною потребує підвищеної уваги зі сторони управлінського персоналу на кожному з етапів його проведення, а особливості її функціонування залежать від прийнятого на підприємстві порядку документального відображення та рівня аналітичного обліку операцій з давальницькою сировиною. У статті проаналізовано основні завдання організації системи внутрішнього контролю операцій з давальницькою сировиною, визначено прийоми документального та фактичного внутрішнього контролю операцій з давальницькою сировиною на підприємстві. Надано пропозиції щодо проведення послідовності перевірки операцій з давальницькою сировиною, а також представлено їх взаємозв’язок з процедурами внутрішньогосподарського контролю. Авторами розроблено рекомендації щодо побудови плану аудиторської перевірки операцій з давальницькою сировиною суб’єкта господарювання, а також відмічено провідну роль такого методичного прийому, як тестування, в формуванні системи доказовості операцій з давальницькою сировиною.

Global control of business by a state causes a conflict of interests and additional barriers to the development of international trade, which necessitates the formation of an appropriate strategy for balanced relations between business and society in the digital economy. Taking into account the main provisions of the agency theory, the choice of an effective strategy for interaction between state institutions and FEA participants requires the adoption of an effective toolkit for estimating such interaction. Using the main provisions of game theory, the study developed a corresponding game model, which includes three participants: state, economic operators, society. Based on the modelling of relevant processes, it was concluded that a state has 80 pure strategies, economic operators have 20 pure strategies, and society has 5 pure strategies, while results of a current game make it possible to determine the most advantageous situation of interaction for a state and economic operators.Thus, from the standpoint of regulating international trade, the issues of forming a balance of interests of all participants in this process allow to obtain positive results not only for specific business entities, but also for society as a whole.