Abstract. The developed economic and mathematical model of the industrial enterprise's operating income formation allows to reveal cause-and-effect relations and to form a mechanism of influence of initial (base) indicators on the studied index (operating income of a business entity). The model is based on the regression analysis. The base indicators forming the economic and mathematical model are grouped into two blocks: production assets and labour resources influencing the enterprise's financial standing, namely, its operating income. This grouping allows to evaluate efficiency of the influence of production assets and labour resources on the enterprise's potential at taking of justified management decisions. The mechanism of the enterprise's industrial potential management modeling includes analysis of base indicators (factors) of each of the considered blocks. With the help of the developed economic and mathematical model, by setting base values of factors, we can consider their influence on the resulting index -operating income of any business entity; and vice versa, by setting the resulting index we can analyze the influence of base indices for efficient management of the industrial enterprise's operating income.

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Abstract. Optimization of cash flows of the industrial company provides economic entity necessity and sufficiency of financial resources for sustainable activities. Cash optimization techniques are grouped into two blocks: theoretical -is mainly foreign methods and applied techniques that are mostly used by Russian authors. Models described in the literature are not allowed for the particular industry in the formation of cash. The mathematical models described in the literature do not allow to take into account industry characteristics in the formation of funds. The proposed methodology by authors allows to predict cash amounts based on business company. The balance of cash flows is provided by the budgeting system. The company's the released money can send funds for investment purposes. Effectiveness of confirmed by practical testing methodology on the existing machine-building enterprise.

The successful strategic management of organization’s resources is chiefly defined by the extent of implementation of the management accounting in its operations. Management accounting data is essential for economic analysis of the factors, which are of great significance to saving resources spent on financial lease, and acquiring the maximum effect from their utilization. The article substantiates the necessity of periodic updating of analytical methods for defining the effectiveness of financial lease of long-term assets, in order to improve the accuracy of the estimations of such methods. The already existing analytical methods objectively require constant enhancements due to the increase in quality and transparency of the management analysis database. The aim of the conducted research is to create a method for analyzing the effectiveness of financial lease, based on the estimations, gathered from the current requirements of International Financial Reporting Standards. The authors of the study suggest the effect of the financial leasing agreement to be defined as the difference between the potential costs of the enterprise receiving the property when acquiring fixed assets under a financial lease agreement and the potential costs of the borrowing enterprise when acquiring property under a purchase or sale contract at the expense of a loan. Comparative effectiveness of a financial lease is offered to be defined as a ratio of the lease contract effect to the potential expenses of the recipient of the leased property.

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