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The main purpose of this investigation is to distinguish the problematic tendencies of the health insurance market development in Ukraine and the competitive positions of the leading insurance companies on it. Accordingly, the issues of complex analysis of key indicators of the insurers’ competitiveness, and the issues of establishing the factors that determine the level of competition in the market become very urgent. The first 30 insurers out of 50 were taken for the study, and they received about 90% of insurance premiums for voluntary health insurance in Ukraine in 2017. The authors have made the assessment of the competitive environment of the health insurance market of Ukraine using the concentration index and the indicator of market competition, which resulted in defining the advantages and disadvantages of their application. Taking into account that the abovementioned indicators for assessing the competition in the insurance market can provide only approximate results, which indicates the inadequacy of the conclusions about the effectiveness of business processes management on it, the authors offered a scientific methodological approach to assessing the market environment with the use of an integrated indicator of the voluntary health insurance market competitiveness. Herewith, such an integrated indicator is calculated in terms of three segments of the market: sickness insurance; voluntary medical insurance (continuous health insurance); medical expenses insurance, simultaneously taking into account the behavior of two indicators – concentration and market competition. As a result of the research, it was found that the highest level of market concentration is typical for sickness insurance and it indicates a high monopoly in the market in terms of this segment. Thus, the integrated indicator allows to make a comprehensive investigation of market behavior of the market participants and to reveal the problematic tendencies of its competitive environment.

Abstract. According to the results of studies of scientists researches publications and  empirical studies on accounting and analytical information, the relevance of its formation in the conditions of the concept of sustainable development increases. Attention is focused on the importance of factors influencing the generation of relevant accounting and analytical information for decision-making on sustainable development of the enterprise. The factors influencing the generation of up-to-date accounting and analytical information by focus groups are highlighted. The experience of Ukraine shows that the development of automated information systems in the field of accounting and analysis increases the role of the accountant in the analytical management of the enterprise. The focus is on changing the management style, which affects the formation of relevant accounting and analytical information for decision making. The ability to manage critical situations is a professional competence of the subject of management. This requires in-depth reflection and understanding of each critical situation, the definition of clear positions, the formation of new strategies and management methods. The information value and usefulness of tools and methods of management accounting (system of balanced indicators, budgeting, management reporting, management analysis) for making management decisions by the management of companies are studied. The author’s model of formation of the accounting and analytical information at the enterprise in the conditions of action of the concept of sustainable development is  proposed. Structure of strategic management accounting, which determines the configuration of techniques and methods of forming relevant information is substantiated. The principles of formation of the accounting and analytical information at the enterprise in the conditions of action of the concept of sustainable development are defined. The grounds have been formed for identifying modules of strategic management accounting as effective technology of formation of the accounting and analytical information for needs of management are formed. The proposals on the content and tasks of accounting, analytical, reporting modules in the system of strategic management accounting are determined. Keywords: accounting and analytical information, strategic management accounting, management, sustainable development, decision making. JEL Classification С81, D83, M41 Formulas: 0; fig.: 3; tabl.: 1; bibl.: 13.

In current market conditions, the key to productive economic activity is the ability to provide a high-quality forecast, even in situations of insufficient information. Strategic forecasting refers to this type of activity, errors in which the actions of any company can have a detrimental effect on the fundamental level. The justification and selection of specific management decisions can often be carried out in conditions of uncertainty due to the inability to clearly predict the values of the final results of these decisions. The decision-making system within the framework of the strategic forecasting task should help maintain the effectiveness of actions by simplifying the picture of the real world by modelling it. While allowing to reduce the influence of the subjectivity of the personality of the decision-maker on the decision-making process itself

PENSION REFORM AS A CATALYST OF DEVELOPMENT OF LIFE INSURANCE IN UKRAINE The article deals with the cause-and-effect link between the life insurance spreading and pension reform. The author defi ned the place and role of life insurance companies in the system of non-state pension schemes considering their representation among the subjects providing the second level of the accumulative pension system. The Ukraine's tax legislation system changes which increase the attractiveness of life insurance companies in terms of pension reform implementation are analyzed. The dynamics of the life insurance companies' numbers in Ukraine and the results of their activity during the period of pension reform formation and implementation are studied.Key words: life insurance, life insurance companies, pension maintenance, pension reform, pension insurance.Постановка проблеми. Ключовими завданнями країн із ринковою економікою є підтримання со-ціальної стабільності суспільства. Враховуючи соціальну важливість страхування життя, а також його фінансово-економічне значення в економіці країни, особливо в умовах політичних, економічних, демо-графічних та інших викликів, важливим питанням постає забезпечення стабільності та надійності його подальшого розвитку. Проте сучасна практика лише актуалізує значення страхування життя та макро-економічних чинників нарощення його потужності на ринку. Важливим питанням у цьому контексті постає пошук споріднених сфер (галузей) взаємодія з якими дасть як соціальний, так і економічний ефект. Із цього погляду партнером для досягнення зазначеного ефекту може бути система пенсійного забезпечення, адже і страхування життя, і система пенсійного забезпечення як в Україні, так і в розви-Кривицька О. Р. Пенсійна реформа як каталізатор розвитку страхування життя в Україні. Наукові записки Національного університету «Острозька академія». Серія «Економіка» : науковий журнал. Острог : Вид-во НаУОА, грудень 2017. № 7(35). С. 50-53.