The paper is devoted to developing customs control in the system of ensuring a country’s financial security. The purpose of the study is to form ways of developing customs control in the system of ensuring a country’s financial security using the methodological tools of gap analysis to identify, assess and eliminate strategic gaps caused by non-fulfillment of planned indicators of customs revenues to the consolidated budget. The study is conducted on the example of Ukraine. In the course of the study, the causes of strategic gaps are identified, and strategic initiatives are formed to develop customs control in the country’s financial security system, which are related to the structure of its mechanism. Implementing the proposed strategic initiatives will contribute to the growth of the country’s economy and its entry into the European Economic Area; development of mutually beneficial forms of cooperation with other countries; elimination of the negative impact of external and internal threats on the financial security system.

Over the last five years, Ukraine suffers from armed conflicts that cause substantial losses in the state budget. In this context, shaping the prospects and developing measures for the post-conflict reconstruction of the state and its economy is an important problem. The very possibility and the effectiveness of such measures will depend on the country's financial potential as well as on the financial strength of its entities. This potential is dynamic and influenced by information technology, without which any institution cannot go.Given the particular significance of the financial potential IT-transformation, the role of digital forms of money, crowdfunding and initial coin offering (ICO) was identified. It is substantiated that while overcoming the consequences of military conflicts, their implementation facilitates the attraction and acceleration of the financial resources movement. By generalizing the developments and practical experience of Ukrainian fintech-companies, the principles of such developments application for assessing the external financial environment of economic entities and conducting financial analysis have been shaped.

IMpAct of solvency AnD BusIness ActIvIty on profItABIlIty of MInInG coMpAnIes In uKrAIne purpose. To identify the relationship between the profitability of mining companies and their solvency as well as business activ ity for making sound management decisions based on the formation of a formalized forecasting model, taking into account the scale and type of economic activity. Methodology. The empirical basis of the study was formed based on key financial statements of 75 mining companies in Ukraine in 2014-2018 presented by the Youcontrol system. To achieve this goal, using the tool of correlationregression analysis, a linear regression model was developed. It describes the dependence of the profitability of the assets on the equity ratio (share of equity in the total volume of sources of financing), asset turnover (ratio of revenue to average annual assets) based on the principal activity according to the Classifier of Economic Activity) and the scale of the business (based on annual revenue). findings. The proposed formalized forecasting model makes it possible to identify and evaluate the relationship between the profitability of mining companies and their solvency and business activity, taking into account the influence of the economies of scale and the characteristics of economic activity. Using the proposed model allows us to draw the following conclusions on plan ning directions for attracting internal or external sources of financing by companies: firstly, focusing on internal sources of financing of companies will have a greater effect compared to the use of credit re sources (given the overload of companies in the extractive industry with debts, when developing a financial strategy, the priority should be the restructuring of obligations, the conversion of debt into the property, securitization); secondly, taking into account the influence of the factor of economies of scale in the mining industry determines the priority of state policy to support small businesses and create conditions for increasing the concentration of capital; thirdly, given the cityforming nature of companies in this industry, it is justified to maintain existing and launch new pro grams of financial support for companies, taking into account social consequences of the possible bankruptcy of such companies. Formalization of the proposed areas allows mining companies to choose their future financial development strategy. originality. A formalized forecasting model is formed that allows identifying and evaluating the relationship between the prof itability of mining companies and their solvency, as well as business activity, taking into account the influence of scale factors and characteristics of economic activity. Using the proposed model will contribute to the adoption of effective decisions on planning directions for attracting internal or external sources of financing by companies, choosing a future strategy for their development based on state financial support programs, introducing innovative forms of financing (securitization)...

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Стаття присвячена дослідженню особливостей запровадження системи бюджетування на підприємствах, що займаються розвідкою та оцінкою запасів корисних копалин, враховуючи галузеву специфіку та специфіку обліку витрат. Обгрунтовано, що бюджетування представляє собою сучасну управлінську технологію та включає систему обліку витрат суб'єкта господарювання; формування одиничних та консолідованого бюджетів; систему мотивації та заохочення виконавців бюджетів; внутрішній фінансовий контроль реалізації бюджетів. Виділено фактори внутрішнього та зовнішнього середовища, які впливають на формування системи бюджетування, сформульовано вихідні положення (принципи) бюджетування як управлінської технології. До числа таких віднесено: принцип цілепокладання; галузевої належності суб'єкта господарювання; відповідність сформованій обліковій політиці підприємства; забезпечення формування консолідованого балансу як кінцевої результативної форми бюджетування. Обгрунтовано ознаки видобувних підприємств, що впливають на впровадження системи бюджетування: 1) високий ризик, пов'язаний з видобутком копалин, що пояснюється високим рівнем капітальних витрат; 2) специфічний вид активів (запаси корисних копалин), що вимагають спеціальних облікових методик та застосування особливих правил бухгалтерського обліку; 3) висока трудомісткість підготовчих робіт, що вимагає здійснення великих інвестицій на підготовчо-