Development of the world economy requires energy supply, which under stable growth must be based on alternative energy resources. Bioenergy is an integral part of energy security supply in volatile countries. It can satisfy a considerable part of energy demand of agribusinesses and other companies as well as facilitate problem-shooting in energy, ecological and social sectors in some regions. Enhancing bioenergy in Ukraine is one of the strategic ways in the development of the alternative energy sector, taking into account high volatility of the country and significant potential of biomass available for energy production. This research intends to determine conditions and mechanisms of development and functioning of bioenergy clusters based on preliminary specification of the bioenergy potential of the territories, taking into account modern marketing approaches. This article contains evaluation of the bioenergy production growth in countries such as China, Germany, France, the USA, Canada, Brazil and Ukraine. The feasibility of the cluster approach for Ukrainian bioenergy development has been proved. In order to combine Ukrainian regions according to all types of energy resources the authors applied the method of clustering analysis. The key point of the method implies that, based on the given set of indicators which are defined as the main characteristics of the object, every object of the population belongs to a similar class. Therefore, in order to study the efficiency of usage of bioenergy resources in a particular region, it is necessary to classify a set of indicators to identify standard forms. To systemize Ukrainian regions, the Isodata algorithm Isodata, based on the types of the economic and energy potential of biomass, is taken into account. To implement the analysis, the following indicators are considered: the biomass energy potential of primary cell waste, the biomass energy potential of trimming, the biomass energy potential of refining, the energy potential of wooden biomass, the mold biomass potential, the energy potential of bioenergy crops, the corn energy potential (biogas). Market players organize groups with regard to their industries, territories and other factors, namely clusters which are likely to become effective tools in while carrying out scale projects under tough competition. In the minor energy sector cooperation between research and manufacturing enterprises, which satisfies energy needs both of cities and individual customers, is growing. This approach perfectly meets all requirements of the regional development of Ukrainian bioenergy. The main goal of bioenergy clusters is to develop competitive advantages of regions by increasing all types of biomass and biofuel production. This implies the following priorities: creation of a database of agribusiness enterprises, which potentially are members of the cluster and corresponding infrastructure, establishment of marketing communications in order to inform members and potential investors about bioenergy advantages, introduction of regional databases by means of webpages, newsletters, public discussions etc., enhanced vocational training of bioenergy industry employees and investment attraction to finance bioenergy projects. As a result, the authors of the paper propose a classification of Ukrainian regions based on the indicators of the economic energy potential of wastes and energy crops in agribusinesses, which is the basis for cluster formation. Vinnytsia, Kyiv, Poltava, Sumy, Khmelnitsky and Chernihiv regions refer to the first type with the biggest bioenergy potential, which makes it possible to create 2 energy clusters by combining central-west and north-east regions. Such a methodology gives an opportunity to satisfy the needs of the regions and districts which need additional energy resources taken from own biomass. Priority tasks of the bioenergy cluster include: development of the database of agribusiness entities which potentially are the cluster members and corresponding infrastructure, informing members and investors about bioenergy benefits, creation of the regional information database identifying the resources, capacity and the transport system, vocational training, investment attraction in order to implement bioenergy projects. Based on clusters, economic relations build up a competitive and sound investment climate to support the economy, which, in turn, provides high living standards. The authors have defined the procedure for exercising the cluster initiative and determined the structure of marketing support for cluster projects.

The purpose of the article is to consider the impact of institutionalization processes and regulations on the development of accounting and auditing services. The research is based on the analysis of the development of the institutional framework for the provision of audit services. Comparisons of the composition of regulatory support with the actual structure of accounting and auditing services on the basis of statistical data of the Audit Chamber of Ukraine for the period from 2011 to 2019 indicate the problems in institutional support. The purpose of the article is to answer the questions: 1) whether the legislative regulation has an impact on the volume of orders for statutory audit; 2) how the regulations have influenced the development of methodological support for the provision of audit services; 3) whether the practice and theory of audit services need convergence at the institutional level. The authors correlate  classification of audit services in normative documents, including documents of the professional organization of auditors. The issue of institutionalization is considered in the context of the interaction of accounting problems at the national level in Ukraine and the practice of auditors. It has been proven that the provision of accounting services and services is a priority in the activities of auditors. A separate area of research is the institutional principles of activity, requirements for quality of work. The study indicated a decrease in the number of audit entities in Ukraine. The results of the study have shown that there are differences between legal regulation and practice. The conclusion of this paper helps to identify vectors in the development of a regulatory framework of audit services national level.

The article is dealing with the concept of “digital accounting", highlights its historical origins and current discourse in the contextual relationship and interdependence of accounting and information technology. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space become relevant. Since the modern period is a qualitatively new stage in the development of accounting, which in all its aspects is undergoing of significant changes, it should accordingly lead to the transition to a new digital accounting paradigm.

The production, or value added, approach to GDP involves calculating an industry or sector’s output and subtracting its intermediate consumption (the goods and services used to produce the output) to derive its value added. The value added at the macro level depends on business efficiency. It reflects an increase in value that a business creates by undertaking the production process. We assumed that the market creates thousands of vibrating energies, coming from other enterprises, with different frequencies. The purpose of this article is to verify whether the econophysics approach could be successfully used to assess a business from the perspective of the interaction between economic forces. Thus, we propose that the term ‘value added’ be understood as a certain amount of accumulated energy of enterprises that comes from the interaction of basic economic forces and economic vibrating forces of accounting. Using regression models, we show the influence of basic forces, like debt and the stock market, and vibrating ones (i.e., accounts payable, accounts receivable, inventory) on the economic value added by testing US, European, and emerging markets. We confirmed the relevance and appropriateness of the econophysics approach to estimating the economic value added.

The purpose of this research article is to analyze the volume and structure of healthcare services in Ukraine in order to determine promising directions for the work of the national healthcare system, as well as to ensure the specified development parameters of the industry.To achieve this purpose, the research was conducted using the materials of the State Statistics Service of Ukraine and the data of the Ministry of Health to analyze the volume and structure of healthcare services in Ukraine in order to determine promising directions for the work of the national health care system, as well as to ensure the specified development parameters of the industry. The methodological basis of the research was made up of general and special methods, namely: system analysis with the aim of a comprehensive characterization of the strategic potential of the healthcare industry; statistical analysis (the standard deviation method) with the aim of analyzing the structure of healthcare facilities of Ukraine; the dynamics of the volume of sold products (goods, services) of business entities that provide services in health care and social protection; synthesis and comparison in diagnosing the state of the regional structure of private medicine in Ukraine and the dynamics of capital investment volumes of enterprises providing healthcare services.It has been established that at the current stage of the functioning of the healthcare market, the sources of funding for state medicine cannot fully provide the healthcare system with the necessary financial resources, introduce new methods of payment for health care and services, as well as improve the system of mandatory health insurance.Budget institutions should carry out marketing research, increase the level of comfort in the provision of healthcare services, increase the level of efficiency of the existing resource potential, especially human resources; develop, improve and diversify new types of services, and create decent conditions for organizing healthcare services.Paid healthcare services are characterized by the significant potential for growth, which is determined by the needs of the market and the population of the country. This segment of the economy is extremely promising in the direction of obtaining alternative opportunities for treatment and recovery in more comfortable conditions in accordance with the growing requirements for the quality of healthcare services and the availability of an individual approach to each patient.