The work is devoted to investigation of dependence of gasification chamber service time on their operating temperature conditions. To investigate this, two, different in tuyere belt design, gasification chambers were used. A scheme of laboratory installation and a method of chamber wall temperature measurement are presented. Experiments were done to estimate the influence of parameters, such as the tuyere belt design of the gasification chamber, operation modes of the gasifier on the gasification chamber wall temperature. It was substantiated that high temperature of the chamber walls that reaches 1020 ºС, substantial temperature gradient of walls that in particular cases can reach 578 ºС and continued influence of high temperature combined with mechanical tension are the reasons of thermal tensions in the chamber walls and their strength decreasing. It was noticed that starting the gasifier is the most stressful operating mode because of maximal temperature gradient. Independently from the operational mode the most stressed sections of the gasification chamber are located in the tuyere belt and neck. Experiments proved that installing 10 tuyeres in two levels instead of 5 in one level resulted in more even temperature distribution in the chamber walls in tuyere plane. When we installed 10 tuyeres instead of 5, the temperature difference between the upper and narrow parts of the chamber in the vertical direction dropped from 490 ºС to 360 ºС for gas consumption of 68 m 3 •h -1 . In the horizontal direction the maximal temperature difference in the tuyere belt, at gas consumption of 44 m 3 •h -1 , was 215 ºС and 182 ºС, respectively. In summary it raised the chamber service time.

FEATURES OF ORGANIZATION OF MANAGEMENT ACCOUNTING IN COMMERCIAL BANKS OF UKRAINE В статті доведено, що ефективність системи управлінського обліку вимірюється ступенем досягнення поставлених цілей. Визначено, що головним об'єктом управлінського обліку в комерційних банках є центри відповідальності, зокрема центри витрат та центри прибутку. На процес виділення центрів відповідальності впливає мета ведення управлінського обліку та його набір методологічного інструментарію. Доцільним є окреслення меж сфери діяльності та компетентності центрів відповідальності, в наслідок чого банківські продукти підлягають обов'язковому класифікаційному поділу. Для задоволення інформаційних запитів управлінського персоналу, системою управлінського обліку повинен використовуватися поглиблений класифікаційний поділ витрат і доходів шляхом їх прив'язки до видів діяльності. В комерційних банках в системі бюджетування бюджети доцільно формувати за схемою "знизу-вверх", що сприятиме досягненню стратегічних цілей комерційного банку. Встановлено, що дані, які будуть використовуватися для формування звітних форм в системі управлінської звітності повинні бути уніфіковані, а представлення інформації -формалізованим.

Plant biomass is mostly used by the agricultural enterprises for their own needs. But there is a possibility to use biomass for biofuel production. It requires the adaptation of new technical equipment that, in its turn, requires capital expenditures. In particular, it is the production of fuel pellets from straw. The combination of efforts and resources of a significant number of agricultural enterprises makes it possible to combine the financial resources for purchasing the required technological line, as well as to provide it with a necessary amount of raw materials. For example, it is expedient to locate a technological line on the production of fuel pellets from the straw with regard to the lowest transport expenses. While choosing such an enterprise, the distance from it to other enterprises (association partners), as well as the available biomass potential should be considered. The location of an enterprise which will produce biofuel should be instrumental in cutting down the expenditures. Thus, it is necessary to minimize the distance between the suppliers and the enterprise, which will result in minimization of transport costs, as well as in time expenditures that are required for organic raw material transportation. In order to achieve this target, by using the method of potential functions, it is necessary to determine the conventional points on the map of a chosen area which will supply biomass. These above mentioned points determine the centres of biomass potentials of the enterprises on the supply area. Herewith, it is expedient to make a cartogram of organic raw materials capacity, on which a circle is drawn for each enterprise and the centre of this circle coincides with the coordinates of a given enterprise centre, the area of a circle equals (at scales) the specified potential of organic raw materials. Then it is suggested to calculate the objective function value of determining the coordinates for setting a technological line of the manufacturing process at some enterprise.