The paper determines that the need in financial monitoring of Ukrainian companies of the port sector is caused by financial consequences related to the need to protect the environment, the existence of a dominant part of payments in foreign currency (foreign exchange risk associated with currency fluctuations), the possibility of cash outflows into the shadow sector of the economy and the possibility to use transport for smuggling. In addition, in the recent years there is a tendency of diminished financial stability of the seaports of Ukraine, which is a signal to determine the factors that have an impact on this situation, the consequences of risky operations and the optimal structure of sources for the formation of assets. An important aspect of financial monitoring is the necessity to identify the data about the objecton the basis of insignificant and relevant information, which makes it possible to avoid non-essential features and parameters and to speed up the decision making process at the lowest cost of expenditures and time. The study offers a methodical approach to financial monitoring of the port industry companies on the basis of the risk-based approach that takes into account the conditions for the functioning of port companies and their business characteristics, making it possible to implement the appropriate measures to prevent and avoid risky financial transactions and, consequently, to increase/preserve the competitiveness of the port sector companies. Regarding the need in further studies of the practical realization of financial monitoring of the port sector companies, there is a choice and substantiation of aggregate indicators of the financial monitoring system, their listing with a view to specific features, types and scale of activities.

AUTHORS Svitlana Ilchenko ARTICLE INFOSvitlana Ilchenko (2017 Economic conditions of the functioning and existence of asymmetry in the development of transport services markets of Ukraine Abstract The achievement of the desired level of efficiency in the functioning of the markets of goods and services is possible under the conditions of equilibrium of these processes on the global scale. The paper is focused on the worldwide tendencies in the development of the markets of goods and services, on their disproportional development. The relationship of the received results with the nature of functioning of economic systems and its interaction with the sphere of transport is determined. The article considers the importance of tendencies in the development of the world economic system for Ukraine, the degree of inclusion of transport into the global processes. It identifies the need to consider the asymmetry in the development levels of the markets of goods and transport services on the international and the national scale, assessing the level of deviation from the state of symmetry. It substantiates the necessity in eliminating disproportions depending on the level and type of asymmetries and taking into account the global tendencies.

In a market economy oriented to economic management methods, the issue of solving the problems of constructing mechanisms and defining certain research tools for a unique market strategy of an enterprise, the formulation of the principles for its formation and implementation, becomes especially topical. The article provides an integral view of the procedure and specifics of the formation of a market strategy for enterprises in the port area, separate ways to implement it and improve the competitiveness of the entire port.

For countries such as Ukraine, one of the decisive factors of their economic development is the state of transport infrastructure. Ukraine has an extensive river network, which determines the availability and the possibility of efficient use of its inland waterways. The article analyzes the state of river transport in Ukraine, assesses the prospects for its development, as well as the problems associated with the existing limitations. It offers instruments for creating effective complexes ensuring the functioning and development of this kind of activity.

Корпоративные риски оказывают серьезное влияние на эффективность функционирования любого современного предприятия вне зависимости от сферы его хозяйствования. Следовательно, без их учета при долгосрочном планировании деятельности компании невозможно максимизировать отдачу от предпринимательской деятельности и сократить нежелательные экстерналии, в частности совокупные трансакционные издержки. Для формирования системы управления корпоративными рисками целесообразно периодически проводить внутренний аудит, в рамках которого у менеджмента повышается вероятность обнаружения потенциальных угроз и есть возможность выработать мероприятия по их минимизации или полному нивелированию. В настоящей статье предлагается проработать теоретико-методические аспекты проведения внутреннего аудита на предприятии с целью управления корпоративными рисками. С авторской позиции проведение аудиторских процедур для анализа эффективности внутренних процессов предприятия позволяет выявить проблемы в операциях на конкретных подразделениях, совокупность которых способствует созданию и усилению рисковых ситуаций. Результатом исследования стало формирование основополагающих аспектов программы проведения внутреннего аудита, учитывая действующие стандарты управления и стратегические зоны хозяйствования предприятия. На основе полученных данных планируется в дальнейшем разработать практические мероприятия осуществления контроля за бизнес-процессами предприятия для минимизации потенциальных рисков, а структурное определение функциональных моделей под конкретное предприятие предоставит возможность реализовать скрытый внутрикорпоративный потенциал. Ключевые слова: управление рисками, корпоративные риски, внутренний аудит, сокращение рисков, система менеджмента качества, внутренний контроль, корпоративное управление