The stable development of Ukraine as the agricultural state actualizes a complex of economic, organizational and legal issues, which are concerned with an implementation of the land relationship. The maximum usage of rental tools is the most effective among the existing budget filling mechanisms. The aim of the article is to conduct a research of land relationship by mechanisms of improving the agricultural lands rent management. The object of a study is the interaction of state institutions at different levels of land lease management. The basis of the study is a cognitive method in the patterns of development of the land relationship. Therefore, in the article, the alternative version of the organizational and economic mechanism for the implementation of land relations was proposed with the aim to improve the existing practice that will facilitate the additional financing of local self-government authorities. At the state regulation level, it is proposed to create an informational electronic database, which should display cadastral numbers and location of land plots, as well as information about land plot owners. Measures of control should be fulfilled by such state authorities as State Geo Cadastre and Ministry of Justice of Ukraine. In order to follow a principle of openness, it has been proved that this database should be public. As a result, methodological and organizational tools are based on the algorithm of lease relationship management as the main source of budget filling for local self-government authorities and main tasks for implementation of administrative-territorial reform that were declared by the government.

The purpose of the research is an investigation of different accounting software products, their functions, and specific features to make easier choice among variety of similar products and analysis of their pros and cons that can influence on companies' performance. Authors classified accounting software according to its capabilities to serve the different managerial purposes. Because accounting software contains hundreds, some of them even thousands of features, the grouping method gave a possibility to assort similar models that might suit the company's specific requirementssize, cost, customizing, formats, appointments, models, and providers. Observation and comparing of data showed that the cost of accounting programs is critical to making the right choice. As the global accounting software market has a tendency to abrupt change to e-accounting, so that makes it impossible to predict the future behavior of accounting software users. To determine the objectives of this research statistical procedures are conducted. Received results can help potential users of accounting software products to choose the appropriate one based on listed advantages and disadvantages among the best sellerscustomization tools, foreign currencies handling, financial and managerial reporting system and analytical capabilities. Lack of prior research studies on the topic and lack of available data have caused significant limitation of the analysis scope. The obtained results gave possibility to identified the main elements in formation the list of features necessary for making right choice of accounting software products. Facts showed managers, who don't consider specific needs and features of accounting software, encounter with problem of discrepancy to company's requirements. The research is based on theoretical and empirical data. To collect the necessary data for research there was used a quantitative approach. Analytical method helped to analyze and evaluate the ponderable factors which must be considered in selecting process the most appropriate accounting software for companies. The research is dedicated to problems connected with an uncertainty that appears in the accounting software market. This research adds new knowledge to the accounting field as there was disproving theoretical and practical knowledge about accounting software.

Економічні науки УДК 332.3 ПАВЛИКІВСЬКА ОЛЬГА, кандидат економічних наук, доцент кафедри бухгалтерського обліку та аудиту, Тернопільський національний технічний університет імені Івана Пулюя ОБҐРУНТУВАННЯ МЕХАНІЗМІВ УПРАВЛІННЯ СОЦІАЛЬНО ВІДПОВІДАЛЬНОЮ ДІЯЛЬНІСТЮ У статті доведена необхідність включення політики соціальної відповідальності підприємства в стратегію управління. Подане авторське розуміння категорії "механізм управління соціально відповідальною діяльністю". Визначені основні цілі та завдання функціонування системи соціально відповідальної діяльності підприємства. Запропонований алгоритм прийняття рішень щодо реалізації соціальних програм підприємства, а також розроблена організаційна модель управління соціальними програмами.

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It is known that the reformatting of logistics has become a key challenge for Ukrainian enterprises. It is outlined the main logistical problems during wars, which include refusal to accumulate, change in storage conditions, difficulties with purchase of goods, complication of logistics operations. It is considered the logistical activities of the private enterprise “Husiatyn furniture factory “Elegant” (Ternopil region, Chortkivskyi district), in particular, a change of logistics chain supplying of the main raw material, upholstery fabric for furniture, since February 24, 2022. The efficiency of replenishment is characterized of the company’s car fleet in connection with the purchase of a cargo vehicle of a DAF car for the delivery of own products, primarily to the eastern and southern regions. The sales activity of the furniture factory “Elegant” was monitored in the section of three zones: West, Center and South. It is determined the sales share of each region in the total volume of sales of the furniture enterprise for the period from 2016 to 2021. It was established that the leading positions from the implemented sales belong to the Western region (46%) due to geographic location of the furniture factory. It was found that during the analyzed period, all the IV quarter of the year is the most effective in the regions. Such dynamics are inherent not only furniture companies. New Year and Christmas are the most favourite holidays for Ukrainians, but they are “hottest” time for shopping in Ukraine. Furniture products are not an exception. Just to prepare for the celebration of the New Year and Christmas consumers spend a significant part of the funds. It is analyzed the work of the Husiatyn furniture factory on a monthly basis since the beginning of the Russian invasion on the territory of our state. It is determined the critical periods and positive shifts in economic activity of a furniture company. After comparing the volume indicators sale of furniture products in physical and value terms according to similar months in January – September 2021 and 2022, we draw the conclusions about a real picture of the work of the furniture enterprise today