The article is devoted to the study of the possibilities of attracting private business for financing stateowned infrastructural facilities. The purpose of the paper is to study the practice of attracting private business for the modernization of infrastructure, including railway and the development of an approach to the formation of a variety of infrastructural objects transferred to the public-private partnership, based on an assessment of the possible reduction of their potential. Methodology. The study is based on an empirical analysis of data on the practice of financing infrastructure modernization, as well as a SWOT analysis of the prospects for the development of European railways. Results of the research showed that the public-private partnership has significant advantages over the budgetary one due to not only reducing the financial burden on the state budget but also increasing the efficiency of using state-owned facilities. In the field of railway transport, the volume of public-private partnership and the number of projects being implemented is insignificant due to significant state interference in its activities. SWOT analysis showed that railways have significant development potential, and its further increase will be achieved not through expansion of the network, but its modernization and innovative development. The dangers of the development of railways are associated with possible ineffective state policy in the field of railway transport. However, the complete transfer of the rail infrastructure to private business is not expedient since it is of strategic importance. The determination of the list of facilities for transfer to public-private partnership should be based on an analysis of the degree of their interest in private business, the need for their modernization and the possibilities for its financing. These objects are sections of the railway network included in transport corridors, as well as providing access to seaports. At the same time, the criterion of the first priority of the transfer of objects for the public-private partnership should be based on an assessment of the change in their production and economic potential when postponing modernization. Value/originality. The implementation of the proposed approach to the selection of infrastructure facilities for public-private partnership will allow not only carrying out technical and technological renovation of the railway infrastructure, preserving the integrity of the strategic transport network, but also minimizing possible economic and social losses due to underfunding of its innovative development.

УДК 351 М. Ф. Топольницька, здобувач магістратури за спеціальністю «Публічне управління та адміністрування» кафедри управління охороною здоров'я та публічного адміністрування, Національний університет охорони здоров'я України імені П.Л.Шупика

ANALYSIS OF THE PROBLEMS OF HARMONIZATION OF UKRAINIAN LEGISLATION WITH THE EU THROUGH STRIVING FOR EUROPEAN INTEGRATION У цьому дослідженні розглядаються проблеми гармонізації законодавства на різних етапах інтеграції, підкреслюється важливість подолання цих викликів для досягнення політичної асоціації, економічної інтеграції та загальної співпраці між Україною та ЄС. Основна мета цього дослідження -проаналізувати проблеми, що виникають під час гармонізації українського законодавства з ЄС, оцінити поточний рівень їх вирішення та надати рекомендації щодо подальшого розвитку політики та реформування. У дослідженні використано поєднання якісних та кількісних методів дослідження, включаючи аналіз документів, тематичні дослідження та експертні інтерв'ю. Аналіз охоплює різні етапи європейської інтеграції України: від Угоди про партнерство та співробітництво до Рішення про надання Україні статусу кандидата в ЄС. Дослідження визначає кілька ключових проблем у процесі гармонізації, таких як технічні перешкоди, переклад та адаптація документів ЄС, визначення пріоритетних сфер для гармонізації, неефективна імплементація, слабкі інституції, корупція, обмежена фінансова та технічна допомога, політична нестабільність, недостатня прозорість законодавчого процесу, відсутність зв'язку з

The future of agriculture is digital. In the context of accelerated digitalization of the agricultural sector of the economy, it is important to assess the effectiveness of certain tools of digitalization in the production and management of agricultural enterprises.The purpose of the article is to assess the economic efficiency of the introduction of certain tools for digitalization of management in agricultural enterprises based on the analysis of investment projects depending on the size of the land bank of agricultural producers and their investment opportunities.Results of the research. The forecast indicators of the value of money and discounting coefficients necessary for the construction of a strategic horizon of proposals for the implementation of individual investment projects of digitization tools have been calculated. An analysis of cash flow indicators in the implementation of individual investment projects for the purchase of digitization tools. The main economic indicators of efficiency of realization of investment projects at the land bank of the agricultural enterprise in 500 and 5000 hectares have been defined.The expediency of practical introduction of digitization tools in agricultural enterprises has been substantiated. Calculations of efficiency indicators of acquisition of tools of digitalization of agricultural production have been conducted. This allows both large and small in size land bank agricultural enterprises to determine the feasibility of investing in investment projects of varying complexity.

At present, issues related to investment activities in Ukraine are very important. Of particular importance is the investment activity related to capital investment, creating a solid foundation for stable, efficient operation and rapid development of each enterprise. Insufficient capital investment can lead to limited opportunities, loss of income, increased production costs, increased production shortages, loss of competitiveness and decline of the enterprise. For effective management of capital investments of the enterprise the system of accounting and analytical support based on reliable definition of their cost, the mechanism of their reflection in the account and the reporting, effective system of the analysis and internal control is important. This study is devoted to the consideration of theoretical and methodological issues and problems of organization of accounting of capital investment accounting, identification of areas for improvement. This article analyzes domestic and international regulations on accounting to determine the nature and composition of capital investments. The issue of formation and differentiation of capital investment costs is considered. The classification of capital investments on various grounds is reflected, which is important for the formation of a proper organization of accounting and control in the enterprise. Sources of capital investment are the company's own funds, the use of budget funds or extrabudgetary funds, other sources of funding. The main sources of financing capital investments today are the own funds of enterprises. Generalized approaches to reflect capital expenditures that are associated with the creation or acquisition of non-current assets, as well as those that are included in the initial cost of such objects, in the accounts. It is proposed to streamline accounting through the introduction of additional sub-accounts that will meet the various information needs for analysis and control of capital investments in the enterprise. To separate the components of capital investments, the characteristics of the new sub-accounts to account 15 "Capital investments" are given. The main elements that need to be disclosed in the order on the company's accounting policy for capital investment are presented.