1. ISSN 0134 6393 1926 . 2 73 2010

2. 63(06) 1 6 ( 8 11, 2009 ). , - ... . ( ),.. . ( ), .. . , .. . , .. . ,.. . , .. ., .. . , .. . , .. .-. ( ). . , 4 18 2010 . : . , ., . , 1. , .: 32235 ISBN 9667944670 13695 03.12.07 . , 20102 3. 2 .. .... 7.. , .. .. 14 .. 18 .. 24 .. 34- -. . 41 .. 48. . 55.. ` 60 .. . 69 .. . 78 -.. 863 4. .. ..... 95 .. . 104 -.. 113 - .. . 123.. , .. .. 135 .. 142 . ... 148 -. . 153 .. .. 162.. ,-.. .. 167 .. 173 .. .... 180.. ,.. , .. 187 - .. . 1984 5. .. ..... 205 .. 213 .. .. 219.. , .. 225 .. . 233 .. , .. ... 238 .. . 250 -.. ... 255.. , .. 260 - .. 266 5 6. 26 7. 338.43.331.3 .. , , - . . . , . . , , , . - . , , . -, .. , .. , .. ,.. ,.. , .. ,.. ,.. , .. , .. , .. . - , .. , .. ,.. , .. , .. , .. . - . , "" "". . , . , , , , - - . . 7 8. , (Nodus ) .-. "-" . . .-. () (,). . , , , . . - :1) ( );2) , , , , ;3) , , ;4) , , - . , , . , . . : "", , . . , "" "", , ., - .. , .. ,.. , , [2,. 74], [4, . 80], [7, . 56]. , . , , , , , , . , 8 9. , , , . . , .. , , . , , [6, . 1416]. ,.. "" "" [5, . 265]. , , : , , . ( ) (. 1). , , , , . . 1 , (. 1). (40 .) , , (>1200 .). . , . . . . "", "", " ",, , .9 10. 1. 2007 * , () - -% . 1 2 3456 72,7329391953,2547986843112663,7 7073721051 2,8 1013783 1091- 3,51086190 11802,7 1991339 11833,723552969410497 4,7 92822311333,1 81970710133,7 9905211033 3,4 81451810164,3130958615100585,3 841495 9433,8 1240200 10283,7 1014166 10453,3422895526122334,4 9689441085 2,1 1320608 13623,4341445735119741 2 3456 7 4,1 1130298 1243 2,4 2118536 12513,6 8957391098 2,9 64747194412992 2,7 1391421 139447734961054 1,9 2582277 14552,875145786211665 2,4 1511640 1220 21841896 1226 3,4 9323321202 3,3 8599181017 1,9085164576114251 1,6 3388634 15352,2 1775942 1323 * " 2007 ".10 11. -. . , , , . . . , . - . 20% . , 80, . , : . , , , . . . 1. . 11 12. . , 1996 , . . . . - . , , . . , . , , . , , 1 2 . , , , . , 3 4, . , , , . -, .1. , , "" "", , .2. , .3. , , 12 13. , . 1. .. /.. // . 2001. 10 .2. .. /.. : . . , .: . . . , 1996. . 7380.3. .. " " /.. // . 2003. 1. . 1125.4. .. ? /.. . . . . . , .: , 1998. . 7884.5. .. : /.. : . : . . , 2003. 264 .6. .. "" /.. : . . . . . ., . .. . : . "", 2009. . 1224.7. .. - - /.. // . 2003. 12. . 5565.8. 2007 . . / . .., .: . 2008. 237 . 1.12.09 , . : , , . As a result of studying the indices of labor market and living standard ofthe population, the economic regions of Ukraine were divided into four clusters,which made it possible to reveal peculiarities of the territorial asymmetry of labormarket in current conditions. Key words: territorial segmentation of labor market, territorial criterion ofsegmentation, regional differences.13 14. 631.162:330.522.4 .. , .. . , , . , , , , - . . . . , . . , . . , . . , . . ,. . , .. . ., [3], [1], [4] . , . . . :, -, -. . , -, , - , ( () 30 ). , 20 , , 208 : 1. 2081 ; 2. 2082 . , , 14 15. , . . , - , , , . . , , , ( ), ., , , , () . () ( ) . . , . . , 1525 . : 1. , , . . , , , . 2. . 3. . 15 16. . , . , , . 4. , , . , . ( ) , . ( ) . , , , , , . . (-) - , , . , , , [3]. :1. . . 24 () , .2. . . , , , .3. - . , 16 17. . 4. - , . 5. . 6. , . . , - . 1. () 16 []:. 31.12.99 . 318 // . 2005. 13. . 5963.2. () 9 [] // . 2003. 14. . 3032.3. .. []. .: , 1970. 223 .4. [] // . 2007. 4. . 1732. 1.12.09 , , . : , ,.The application of balance technique of inventories will help reduceworking hours, required to perform their accounting, and enhance control overtheir conservation as well as their use.Key words: inventories, balance technique, reporting.17 18. 338.436:332.135 .. , . - , . . , . , - , , - , . , . . : , . . , , , , , , , -() . , . , . , . , . , . ,18 19. . , . , . , . , . , . ,. , . . . . . , , ( ) - . . () , , . , , -, . , . . , , . , [3, . 327]. , , , . , , . , , , [6]. .. , ( ), , (, , ), (, ), , [7, . 257]. , ( . cluster ,), , 19 20. . , XX , . , , , . - [4]. .. . , , . , : ) , , , , ,, ; ) , ,, , . () , , , , . , [1, . 39]. , - , , , , , , . -, - (. 1) - , : , , ; , , . , - ; ; , - . , : - , ; , ; - ; , ; , , . , , .20 21. - , , , , -;, ( ) , ; - , , , . 1. - . , , 21 22. , . , : , ; , , , ; , ; , - ; , ; , , , , ; ; [6]. , ( ), , . , . ( ) (, , , , ), , () , . [2, . 22]. , - , - . . - " , , 22 23. ( ) " [8, .132]. - , , -- , [5, . 37]. , , - , , . . . , , - . , . 1. .. / .. // . 2009. 4. . 3844.2. .. / .. // . 2009. 1. . 2127.3. .., .. / .. , .. // . 2009. 22/1. . 327331.4. .. [ ] / .. 2008. : www.nbuv.gov.ua.5. .. / .. // . 2009. 4. . 3237.6. .., .. , [ ] / .. , .. 2009. : www.confcontact.com. 23 24. 7. .. [ ] / .. : www.nbuv.gov.ua.8. .. // : -, , 1011 . 2008. / .: .. . .: "", 2008. 618 . 1.12.09 , , . : , , .Some specific aspects of cluster formation aimed at a highly efficient use ofnatural, technical and human resources of the regions were presented in thepaper..Key words: cooperation, cluster, clusterization. 336:338.43 .. , , , . , . , , , , , . , . , , , .24 25. , , , , , , , . - . . - . , , , , . . , ., . , . , . , . `, . ,. , . , . [18]. - , , , , , , , , . . , , , . , , , . . . - , . ( , ,25 26. , ); ( , ); ( ); - ( ); ( ; ( ); ( ). , , , , ,, - , , . . , . , . , , , 90% . 3 14 13% . 46 , 0,5 , . 37 . 90 , : 28, 14 . . , , 390, , 55. , . , , , . (. leasing, lease , ) , , , 26 27. , [5]. [4]. . , , , - . - , [6]. , , - . : (,-) [6,7]; , , [8]. , , () [4]. , , , . , - , . , , [4,6]. , , , , (, ), [5]. , . , , [8]. , - , , (), , ( ) [9]. , , , , . , , 27 28. , [7]. , , , . , , , - , , . . , . , , . . . , , , , . , , . , , , , . . , , , , , . , , , . , . - -, , . , , . , . 28 29. 30% . , , . , , . , 20042007 . , 5%, , 2 877 . ., 5,5 . , , 519 . . 302 . . , . , , . , , . , . , , , . 3 , , 2,7 . , . , , , 1,7 .. 2,32,5 . . , .29 30. . , . : , , , ; ; , - . , , : , , , 30%. , 5 , , . . , , : , ; , 30%. , . , . ( , ) . , , , , .30 31. . , - 1 , , 510 , . , , . . , . , , . , , , , . , . , , . . . , , . 2,5 . . 14 , 6, (62% , 56% ). 31 32. , , , , , - , , . 1,2 , 2,3 . , . , , . , . , , (, , ) , 1 . , , . . , . . , : 1. . 2. , , 28 2004 . 959, : - , ; ; ; , - , , .32 33. 3. , . 4. . 5. . : , , , . 1. / [. . , . . , . . .]; . .. . .: , 2002. 645 .2. . / . , . // . 2002. N 10. . 5664.3. : , 26 1995 ., 246. // . 2006. 1. .8789.4. . : / . // . 2007. N 2. . 7679.5. .. / .. // . 2001, 11. . 7578.6. .. / .. // . . . 2006. N 8. . 6166.7. .. : . ... . . : 08.03.02 / . . . - . .. ., 2006. 19 .8. .. / .. , .. // . . . . . . : . . 2006. . 3 . 1. . 118124.9. 1381V 11.12.2003 . // . 2004. 1. .6668. 1.12.09 , 33 34. , . : , , .The issues related to the state and development of leasing services in theagrarian sphere were considered; the monitoring of these issues with regard to thecurrent agrarian economy was made, and the authors own approach to theirsolution was suggested.Key words: leasing services, agrarian sphere, agrarian economy. 631.115.9 .. - . , . , , , . , . , , . . :, -, . . ., 100 . . : , , , . [1, . 215].34 35. , , .. .., - , , , , . . ., , , , [2, .8]. . , . [3, .9]:1. ;2. ;3. , ;4. , , ,, , , , . , ,, (. 1). , , [3, . 9]. , , . ( , , , ). , .35 36. ( ) , , , / / .1. : 1. ; 2. ; 3. ; 4. ; 5. ; 6. ; 7. . , , : - ; ; ; ; ; ; .36 37. 1998. . , , , , , [4]. , :, , 3 . ;, 30 , 5 . ; .-; -, - , , ; (. -) , . , . , -,, - , . , (, /), .. [5]. - . , . 2005 , 37 38. , , - , ,, . . 2008 . 10 7 . , . , , , , . :1. , , : -, -, -, -, , , , `- -, , -.2. : `- -,, ; , , , , . `- -, -, -, , ,, -.3. - - , : , , , ,;4. , , , , , ;5. , : , . , - ., -38 39. .`-, 6. , , , , , 1525%. . , : , ( 11 , 47 ); ; . , . 20072011. : 203 . , 1296,5 . ., 100150 . .; 1100 , 32,4 .. . , , ; ; ; - ; . . , , , ; , . . -39 40. . . , , , . 1. .. : . . .: , 2006. 608 .2. .., .. // . 2008. 10. .715.3. 3. .. // . 2008. 20/24. 4. .. // , 11.07.2008.5. http://www.zoda.gov.va 22.05.2006. 2.12.09 . , . : , ,, , , .The necessity to create agro-industrial clusters and to increase thecompetitive power of Ukraines economy was considered in the paper. Innovativeclusters will facilitate to efficiently use available resources and to develop stableeconomy in the regions of this country.Key words: cluster, cluster structures, competitive power, innovations,cluster model, regional development.40 41. 595.771(477.87)- . . - . - , - . (, , ), . , , , , . , - , . , - . - (), , , , , , , , : , , , - - . . - . , - , . 41 42. , , , , . , . , , - , , . , , , . , . . , . . , . . , . . , . . , . . , . . ,. . , . . . - . . , - , - . . , . , . , , , , , [1, . 252, 253]. , , , -. (), , , . [1, . 252]: , ; ; ; V ; V , 42 43. ; V , . , , -V - . V - ( , , ), . [2, . 320] , - , , , , , , , .- , , , .1, -.1. - * (.) : % , - - () ()2007, % 2007, % 2000 . 2007 . 2000 . 2007 . 2000 . 2000 . 2007 . 1275,3 1275,3 100,0 113,2 133,5117,9 10,5-1392,7 1392,7 100,0 55,6102,8184,97,42183,1 2183,1 100,0 29,7 44,5149,82,0 809,6809,6 100,07,9 11,2141,81,4, 5660,7 5660,7 100,0206,4292,0 141,5 5,2 : 60354,8 60354,8 100,0 887,5 1107,0 124,7 1,8 2091,6 2091,6100,0 2,0 2,0 100,0 0,1 % 9,49,4 23,326,4 2,12,1 12,812,1 3,53,5 0,20,2 * : [3, . 553; 4, . 475; 5, . 327; 6, . 452; 7, . 322; 2, . 522]. 43 44. , - (), . 1, : - , ; (10,5%) - (7,4%) , 5,2%; 9,4% , 23,3% 2000 . 26,4% 2007 .; , 12,0% - , 2,1%; 3,5%, 0,2%. , - , - . - : , 57,88 . , ,, , ; , 40,4 . 14,66 . . , , . , , . , . , , . , , . - , . , [8, . 9, 210]. , , -, . 44 45. , , . , , 70 (, . . ). [8, . 17], , 50 , , . . , ( ) . : , 1912 . 560,0 , 4050 . . 92,0 , ; , 1913 . 14,9 . 1932 . 110,0 , 50 . 1969 . 25,0 ; , . ( ), (. , ), ( . , ), ( 703,1 ). , , , ( , ) . , , , . , , ( ). 60 --, . - 8 45 46. , 1990 . . , . 1317 1991 . (), () (), 1992 . , () , . 1993 . , . - , , , - - . , , , . , , , , , . , , , . , , , [8, . 30; 9]. , , - , - . . - (), , , , , , , , . .46 47. - , , , - , , . , , . , - , . , 12,0% - , 2,1%. 3,5%, 0,2%. , - , - . . 1. - : / . . . . . .: , 2006. 704 .2. 2007 / / . . . . .: , 2008. 572 .3. 2007 / / . . . . , 2008. 575 .4. - 2007 / - ; . .. . -, 2008. 522 .5. 2007 / ; . . . . . 1. , 2008. 368 .6. 2007 / ; . . . , 2008. 501 .7. / . . . . . , 2007, , 2007. 345 .8. . . - . () /. . , . . ,. . , . . , . . , . . . , 1998. 304 .9. . , 8. 1995. 3.12.09 47 48. , - . - , - . : , - , , - . The multifunctional factors of land resources and the role of nature-reservefund in the maintenance of bio-variety of natural ecosystems were considered inthe paper. The materials concerning reserves and natural-national parks ofUkrainian Carpathian region and Cherkasy region were generalized; theprospects of the extended reproduction of nature-reserve fund were outlined. Key words: land resources, nature-reserve fund, natural eco-systems,natural-national parks 368:336.71 .. . , . . , , , , . . - . . ., ., ., ., ., ., ., ., ., ., ., ., ., ., ., ., . 48 49. - , . , . . . , , , . , , - . , , ; - - . . , , , , , : 1. . 2. . 3. [1, c.239]. 4. . 5. , . 6. [2]. 7. [3, .145]. , , : , . - , , . 2009 49 50. . , . (. 1). 1. , 20042009 ( )* 2004 . 2005 . 2006 . 2007 . 2008 . 2009 . 811611605 16111 2637243133 81684,6, . ., ( 62480 84598 134754 185917 283875 357800 ), . . , 33115 42502 74778 108860 167239 215550 .. 1 . 7,70 7,29 8,367,05 6,584,38 1. 4,08 3,66 4,644,13 3,882,63 4949,0 5515,0 6641,0 8391,0 10634,0 13206,4 , . . , . . 9135,3 19431,4 12853,5 13830,0 18008,2 24008,6 692,3 1046,2 1616,2 2945,8 5170,4 7630,4 , . . 1 .1,85 3,52 1,941,65 1,691,81 1 . 0,14 0,19 0,240,35 0,490,57 * : , . . , . 2009 . 1,81 ., , 4,38 ., 1 2,4 . 20042009 . . 2006 , 1 . 8,36 . 4,38 ., , : 2006 . 4,64., 2008 . 2,63 . ,50 51. . 0,14 . 2004 ., 0,57 . 2009 ., , . , , 20042008. . , . , , . , , 10001300%, 4 900 . , , 300 2000%. 2008 . 223,180 . . 2004 . 6,6 . , , (. 2). 2. ( )* 2004. 2005. 2006. 2007. 2008. 2009. 33115,042502,074778,0 108859,6 167238,5215550, ..% 2004 100,0128,3225,8328,7505,0650,9% -128,3175,9145,6153,6 128,8 692,3 1046,2 1616,2 2945,8 5170,4 7630,4 , . .% 2004 100,0151,1233,5425,5746,8 11 02,1% -151,1154,5182,3175,5 147,51 * : , .51 52. , . , , , 7 .. . . , , . . 100%. , , . , . , , . , , , , , . , , ., - , .[4] ., , ." . , . , , , "[5,.77]. , , 52 53. , IV . . . , , , , . - , , . . (). . , . , , , . : , , , , . , , . , , . , : : , , , , ( , ); , , ; . , ( : , , , , , ); . , ; ; 53 54. , , , . ; , , , . , , . , - . , , , . . , , - , . . , . , , : , . , - , , . , , , . , . .54 55. 1. /[ .., .., .. .] . - . ... .: - . ., 2008. 584.2. .. . : , -, 2002. 570 .3. . : / -; - / .. (.). .: , 2006. 334.4. 4. - - / . 2008. 1 2. .4756.5. .. . .: , 2005. 112 . 3.12.09 . . : , , - , . The basic trends of bank and insurance market were determined. The list ofintegration incentives of bank and insurance business was complemented. Key words: interintegration, consolidation, bank-insurance integration,stock market. 338.43.01 . . . , - 19911993 . , 55 56. , . , , , , . . , , . , . ,. , . , . . [15]. . : , - . . , : - , . , , , , , ( ) . 90 . , , . 6,4 . , 4,2 , (, ) [1]. 4,5 . , , . () . 56 57. . , 1992 14,7 ., 2007 38,4 ., 2008 43,9 . [9]. . : , , . , , , . . . . . , 4,5 , . 1 137,2 11,5 , 12 . , , . 88% , 7,5 (: 1130 , 92, 1,2 ) [8]. : . , , . , , [8]. . 80 . , . 1991 18 , , 57 58. . , 1992 97,5. . , , . 1991 366 , . 30 1992 3864 , 11376 , 1 . 1,7 . [7]. , 2007 ., . %% 481,71002181,3100 .-.469,4 97,41649,075,6 1468,5 5,31,1 402,418,4 35,7 7,01,5 129,9 6,0 , , : 11,5 137,2 1 .-. 31,9 148,4 , , (.). - , . [8]58 59. , , : ; , ; , : , , . . , . , . . . , , . :- ; ; : : ; . 1. .., .., .. : . .: , 2005. 140 .2. .. // . 10. 2005. .37.3. .., .., . . .// . .7. 2005. . 311.4. .. 59 60. // . 11. 2005. .5459.5. .. // . 8. 2005. .38.6. .., .. ( ) // . - . "" 8. 2007. . 6773.7. .., .. . // . 1. 2005. . 132135.8. .. // . 11. 2006. .1827. 3.12.09 . . :, , . The efficiency of the development of agricultural enterprises must dependon public support of their activity. The concept of agriculture development of theregions as one of the main strategic plans of the agrarian sector of the economy isabsolutely necessary. Key words: agricultural enterprises, public support, efficiency ofagriculture development. 314.6 ` .. , - ` . . `. , - . 60 61. (), , , . `. , , , . . ,, . , : .,., . , . , ., .,., ., ., ., . . . , , , , , . . , . - , . , , , ... ?. , , , - , [3, .10]. - , , . 70 , [3, .10]. (.), . ( 1000 ) 19921993 4,24,3. 1995 , . 20012004 , 2005 61 62. 3,9, 2007 3,8. 3,54 , 5,2%. , - , 3,54 1000 .10 8 6 4 2 0 19901991 1992 1993 19941995 19961997 19981999 20002001 20022003 20042005 20062007 . 1. ( 1000 ) : : , 15,2%. , - . ( 1 000 ) , 2001 : 6,4 1 000 2001 7,6 2006 9,0 2007 (. 1), . 2007 , 19831986 , , ( 2008 .). 2000 5,6 1000 , 0,6 2007 . . , : 19892007 26,8 29,6 ( 23,9 26,0); 25,3 26,8 ( 21,9 23,5) [3, .10]. 62 63. , , , - , , , ,, , . , , , , . , , , . , , . , 90% . ( 2004 79,6%, 2007 78,6%) , . - , , , : 27,5% , 18 ( 25,4% ; 2,1% ). ( 1/3). , , , , , . , , , , . 130135 , , 3/5 ( 59%, 1990 63%) . : 1989 18 56,4% 48% , 2001 38,1% , 64% [4, .38].63 64. ( ) , , . 2007 , 42,7% , 46,7%, . , ( 51,6% 1994 . 57,3% 2004 .), , (. 1). . , 1994 2004 9,8%. , , . 1994 .2000 . 2004 . 2007 . 207577 197274173163178364 , : 10053981941 71979 76213 7578188563 79139 83229 31257*23994 19102 16872 277629432050 : ; * , . , . , . ( , - ). , , , . , , , . 2001 ( 92,5% , 7,5% ), . , , , 18 , , 2005 64 65. 18,9%, 2007 19,2%. , , , , . , . [3, .13] , 1960 , . . . . . : ; , ; , , , , . , , ... ,... " "... ", " ", [5, .39]. , . , , , , . () :1) , , ;2) ; 3) . , . -, , , . , , . . , . , . , , , . -, , . 65 66. . .-, , . . , . , , , , , . , , , , , [1, .102]. , , , . . , , : - , , . , , , , . , . , , . , . , , , , , . , . . , , , , ,, . , -, [2, .54]. , . . 66 67. , . . : , , , , . . , , . : , , . . , , : , , , , . , , ( ). , , , . , ; (, , ), , , , , . , , . , , , . ; - `, - . , . 67 68. , , ( , ). , , . , , , ; . , , . , , , . , , . 1. .. []/ .. . // . ., 1979. .100 108.2. .. []/ .. // , 2004. 4. .54.3. ` []. .: , 2008. 256 .4. .. []/.. // . 2006. 2. .37435. . . []/. . // . 2007 1. .38456. 2007. []/ .. . 2008. 570 . 3.12.09 . . . : , , .68 69. The role of a family in children upbringing and developing human capitalwere considered in the paper. The dynamics of marriages and divorces in Ukrainewas studied. The number of one-parent families was analyzed; the importance ofbringing up children in two-parent families was emphasized. Key words: family, upbringing of children, human capital 331.108 .. , , , . . , 1,71,9 . 6080% . , , , . , , . [1], . [2], . [3], . [4] . . .69 70. . . , . . (), , 2009. 30 ., 230 . ( 6,5 ). , 20092010 . , , , 90 . . , 45 , . , , , , 2011 [5]. , 1 2009 . 900,6 . , 35,9% , 2008 . 6,6% 1 2009 . , 1 2009 ., 0,2% 1 2009 . 3,2% . , , 200 . , , , , . : ; ; - ; , ; ; ; . , , 70 71. - () , - , : - ; ; - ; ; , , . - , - (. 1).1. 20032008 ., . 2003 . 2004 . 2005 . 2006 . 2007 . 2008 . 2,32,6 4,4 5,1 5,36,4 6,87,5 9,912,414,5 15,1 44,7 48,853,656,050,7 48,8 -, 27,9 30,438,039,633,4 31,7 , 8,7 10,816,122,524,2 23,1 . 1, , 2003 2008 2,5 , , . . (4%), (3 . ). , . , . , 71 72. , , . - , , , , . , . (. 2). 2. 12 3 1. . . - , , 2. . . 3. , .. , 4. , 0,5% .. 5. , . . , 6. , , . . , 7. . . .72 73. . 21 23 . , 0,1% 8. , 0,6%. , . , , . . 2, , . ,, , . , : ; ; () . 3. (), , . . : , ; 73 74. 3. , , , , , . , . , , , . , , , - () , , , , , . , , (), - , , . ; , ; , , , ; . : ; ; ; , ;74 75. . : , , , , , - ; ; : , ; , - 5 - , , , , , ; , , ( 1 5 , ) , , , , ; , ; . : , [7]. " "; - - , 75 76. , ; , , - - ; , , ; . , . , , , . . . , , . , , , , . , . , , . , , , . 1. . / . // : . 2006. 2. . 3741.2. .. / .. // : . 2008. 8. . 2328.76 77. 3. . / . // : . 2008. 12. . 4045.4. . : / . // : . 2007. 1. . 1521.5. . - [ ] / . . .: , 2009. : www.zik.com.ua.6. : [ ]: 08.08.2007 1019 / / . . . . 2008. : http://zakon.rada.gov.ua/cgi- bin/laws/main.cginreg. 3.12.09 , . : , , , .As a result of the research done, a situation in the field of professionaltraining of the personnel on the factory floor in Ukraine and abroad was analyzed;some recommendations for further development of the system of continuousprofessional training of labor resources were suggested.Key words: professional training on the factory floor, continuousprofessional training, advanced training, motivation of employers and workers.77 78. 336.763.34:332.2 .. , , . (7%) . 34 , . - . . , . , . , .. , . , .. ,.. . . . : - , . - . . . , , . (, , , , ), 5, . 22. , . , . 78 79. : 29549,6. , 100,9 . , 30704,3 . (. 1). 30 1992 , , . 1. 01.11.1990 . 01.01.2008 . , ( ) . % . %. %1.11.1990 .60354,8 60354,8 100 (01.01.1991.) 01.01.1996 . 60354,8 36310,5 60,2 1925,43,2 22118,936,6 01.01.2002 . 60354,8 30166,5 50,0 29109,2 48,2 1079,1 1,8 01.01.2003 . 60354,8 30027,1 49,7 29807,0 49,4520,7 0,9 01.01.2004 . 60354,8 29872,2 49,5 30178,0 50,0304,6 0,5 01.01.2005 . 60354,8 29795,9 49,4 30326,3 50,2231,7 0,4 01.01.2006 . 60354,8 29671,4 49,2 30542,8 50,6140,6 0,2 01.01.2007 . 60354,8 29595,6 49,0 30642,1 50,8117,1 0,2 01.01.2008 . 60354,8 29549,6 49,0 30704,3 50,9100,9 0,1 , , . , , , . 7,9 . , 1,5 . , 8 . 2,4 . 5, . 7. , , , , , ( ), . 2008 41675,9 . , 72,5% . 32446,279 80. . , 80,9% (. 2). 19962008 . 177,0 . , , , , , . 2. () 2008 , (. ) : : : ( ) ( ) ..: 60354,8 38275,8 22159,0 1390,6 20768,4 3791,2 16116,8 : .. 41675,9 36801,5 21199,1 1179,9 20019,2 3738,7 15602,4 . .: 32446,2 30801,7 19354,2 977,7 18376,5 3524,911447,5 898,7804,6 243,4 41,6201,8 14,3561,2 , 8331,0 5195,2 1601,5160,6 1440,9 199,5 3593,7 * , . .: , 2008. .87. 2008 3,2 (1179,9 . ) . , . . , ( 90) ( 133), : , ; , , ; ( ); , , ; 80 81. [3]. , ( ), , , , , . , , . , , 2030 , . , , , . . 30 . , 200 , 1,3 . . [4, . 238]. 1 2008 23883 , 6934, 757, (-) 4791, 1643, 6577, 3181 (. 3).3. 1 2008 - % -. % . - ,.-.-. , 11831 27439,7 23883 10023450,2 100981,9 :693429,08703,9 37,11255,.2 (- 479120,13420,9 14,6 714,0) 7573,2 1047,1 4,5 1383,2 16436,9 1739,6 7,4 1058,8 65772,.52239,3 9,5340,5 318113,31830,2 7,8575,4 , , 81 82. , , 2400 . (85,4%) 48% (20019,2 . ) 37,4% (15602,4 . ). , . 133 , , , , 2. , , , 6,9 . . , . , . , 82,1% , 13,1% , 4,8% (. 1). 82,1 13,14,8 . 1. 2008 , % .-. ;6 ; . (), 41,6 . , .82 83. ; 61,9; 19,4 ; 14,8 ; 3,9. 2. 2008 13 ; 45 ; 610 ; 10 . 4.5 . () . 2008 17,7 . . 4502,6 ., 2376 . . : 13 19,4%, 45 61,9%, 610 14,8% 10 3,9%. 800 . . , (. 4). 4. *2006 .2007 . 2008 . 9385 8520 7611 , . 176991625415554 : .. 91,2 91,5 90,8 , % , % 8,88,59,2 1886 1908 2044 , : 1720 1746 1856166162 188* 2006, 2007, 2008 , 4 , . , 2007 83 84. 90,8% (14123 . ), 9,2% (1431 . ), 188 . , . , , , . ( 10 ) ( ). , , . , , . , , . 1, . 99. . , , . , , , , . , , , , , . , . , , , , , 1, . 100. , - , . , , . , ( 4,5 ) . 84 85. , , . 7611 , 2008 1431 . , 188 . , , : ; ; ; ; . , . , . , . , , . . , - , , , , , , , . 1. . . / . . // . 2003. 2. . 98104.2. . . / . . 3 . . . .: - , , 2000. 587 .85 86. 3. 25 2001 // . 2001. 211212, 15 . .314.4. () .. / () .. -. 2002. . 11. . 237241.5. / . . . , . . . .: , 2002. 280 . 4.12.09 . . , . : , , , , , .High land resource potential creates a real possibility for the country tomeet economic crisis provided it is used at most; this will help attract financialresources through land mortgage lending. At present required critical mortgagecapital is formed. However, according to current legislature this land cannot becollateral, which in turn prevents using a mechanism of farm-land mortgagelending.Key words: mortgage lending, mortgage support/backing, agriculturalland, agricultural enterprises, land market, land relations. 338.43: 339.13 .. , , , 86 87. . , , , . , . , , . , , , , , . , , , [3; 6; 10]. , , . -, , , , , , . , , , , , , ..[1], .. [3], .. [4], .. [5], .. [6], .. [7], .. [8], .. [10], .. [11]. , , , . , , , 87 88. , , , , , . . . - . . , , , , , -: , - , ; , -: , () [1, . 8]. , , - - , (, ) , . , (, ), . ( ) , . , . (), : (); ; ; ; .[6, . 352]. - , . , 88 89. . , , , :) 1 :%() = [ 100%]: , (1) () ; ; ) 2 :% () = [ 100%]: , (2) ; , 2 ; ) 3 :% = [ 100%]: (+), (3) ( 2 ); ( ) . , , , , , : ; ; () , , . -, [3; 4; 6;11]. - (. 1). , , , 2005 2007 . , 2,2143,1 . ., 11,6 4,6% . , , .89 90. 1. 2004 . 2005 . 2006 . 2007 .2008 .1. 540,22,2 366,3143,1 1264,0 , . .2. -691,682,3461,9374,0 1100,0 , . .3. - 51,30,318,8 15,217,5 , %4. 31,1 -11,6 1,4-4,616,1 , %5. - 25,90,116,6 5,4 34,5 , %6. 12,20,05 8,52,9 21,1 , %7. 8,16-11,8 34,5 4,7 ()8. 11,10,04 7,52,6 19,0 , %9. - 19,30,08 13,8 5,3 42,4 , %10. 1 0,26 0,003 0,18 0,090,29 . , . , . ,, , , (. 2). , , . 20042007 . 2008 ., 0,48 0,66 ., 37,5 (..); , , 1,06 1,20., 13,2 .. , 92,2 .. , , , , , 2 62,3 2004 . 33,4 2008 ., 90 91. , . , - , , , , , , , .2. 2004 . 2005 . 2006 . 2007 . 2008 .1. -() 0,420,460,520,52 0,66 , .2. 0,981,071,151,03 1,20 , .3. () 0,7300,820 0,951 1,4231,4824. 1,118 1,275 1,370 1,6132,583 ()5. () 0,4620,525 0,585 0,5750,7356. () 3,4224,191 8,540 6,5959,3047. 6,570 5,963 4,894 6,7428,501 ()8. 54,860,473,653,4 42,4 , 9. 5,515 6,47110,110 15,890 10,750 ()10. 62,355,635,622,7 33,4 , 11. () 20,496 10,7727,90511,12917,244 , , . . 3. , , . , , (), , , ; , 20042008 . , .91 92. 3. 2004 . 2005 . 2006 . 2007 . 2008 .[1, 3, 4, 6]1. 0,478 0,4880,557 0,489 0,564 0,500 ()2. - 0,043 0,2360,237 0,270 0,277 0,300 3. - 0,000 0,0690,106 0,080 0,020 0,200 4. - 1,000 0,9310,894 0,919 0,858 0,900 5. 0,788 0,8010,809 0,799 0,806 0,800 6. - 1,578 1,5621,796 2,075 2,006 1,000 7. - 0,634 0,6400,689 0,548 0,498 0,650 8. - 0,197 0,1910,193 0,202 0,100 0,200 9. - 0,000 0,0390,106 0,041 0,016 0,150 10. - 0,000 0,3140,425 0,326 0,158 0,450 -11. -16,812,6 9,412,122,3 25 , %12. -11,113,814,415,817,3 20 , %13. -0,00 1,1 1,4 2,4 3,25 , % , 2008 . 0,277 0,300, . () , 70% 30%. 35% [9, . 191]. , 92 93. . , 4409,9 5978,5. . 35,6%, 1984,3 2624,1 . . 32,2%, 13,6 .., ; , . , . , , . , . -, , : 1 1; 2 2; 3 3; 4 4,(4) 1 ; 2 , ; 3 , ; 4 , . 1 (); 2 , ; 3 4 ; 4 ( ). , [4; 6; 10], . , , , . , . , . , 33,5% [5, . 33]. . , , , , , . , 93 94. , , , , . , , , , , . , , , , 2015 . 1. .., .., .., .. / . .: , 2002. 384 .2. .., .. . .: ,2000. 322 .3. .. - . .: , 2000. 351 .4. .., .., .. . .: , 2007. 272 .5. .. . : , 2005. 258 .6. .., .. . / . 5 ., . . .: , 2004. 228 .7. .. . : , 2006. 227 .8. .. . .: ,2009. 320 .9. .. . : , 2003. 228 .10. .. - // . 2003. 1. . 3941.11. .. // . .: , 2007. .3947. 4.12.09 94 95. , . : , , , .The effect of different groups of financial indicators on the managementefficiency, business activity and financial stability of agrarian entities with the aimof decreasing their risks in the market economy was studied.Key words: financial indicators, management efficiency, agrarian entities,market economy. 658.14 .. , . . . - . . , , . . - , , . , . - 95 96. . : . [3], . [2], . [4],. [6], . [7], . [9]. : . [1], . [5],. [8], . [10]. : , , , . . , . , , . (, , ). - : , , . . , . , , , . , . [6]. . 1 . . 31.12.2008 . 31.12.2005 . 11446,5 ., 16,1%. , 2006 . 2008 1701,1 .., 2,9%.96 97. 8000070916,371042,5700005959660000 60662,3 57894,950000 ..4000031568,635031,33000020000 2y = -2655,7x + 25516x + 6296,210000031.12.2002 . 31.12.2003 . 31.12.2004 . 31.12.2005 . 31.12.2006 . 31.12.2007 . 31.12.2008 ..1. , , . . , , ( 31.12.2008 73,2%). , . (. 2). .2, . 44,38% 75,33%. . 2005 , , . , , : , , , (. 3). .3, . , .97 98. 100% 4,3 7,038,66100% 19,84 22,01 8,66 1,67 4,3 1,75 7,03 21,8927,271,69 19,84 1,6121,89 22,01 80% 27,27 1,4 1,42 1,67 17,78 1,75 18,63 1,69 18,1 80%1,61 1,94 1,4 15,21 1,42 15,18 17,78 18,6318,1 34,17 1,94 60% 15,21 15,18 30,79 60% 34,17 30,7940%75,33 73,1871,89 40% 61,5 61,39 71,89 75,3373,18 44,38 40 61,5 61,3920% 20% 44,3840 0% 0%2002 2003 2004 200520062007 2008 20022003 2004 20052006 2007 2008 .2. 31.12.2008 . 7595859596 31.12.2008 . 34335 75958 31.12.2007 .59596 57894,9 31.12.2007 .7375,8 34335 31.12.2006 . 57894,9 60662,3 31.12.2006 .7375,8 4221,6 31.12.2005 .60662,3 71042,5 31.12.2005 .4221,6 31.12.2004 . 3271,371042,5 70916,3 31.12.2004 . 3271,3 31.12.2003 .2230,8 70916,3 35031,3 31.12.2003 . 2230,8 31.12.2002 .1546,4 35031,331568,6 31.12.2002 .1546,4 010000 2000031568,6 30000 4000050000 600007000080000 0 100002000030000 . . 5000040000 600007000080000.3. . . 2002 4,67; 2003 .98 99. 5,99; 2004 . 4,41%; 2005 . 5,61%; 2006 . 10,84%; 2007 . 37,23%; 2008 . 56,04%. . . : , , , ; , , , . , . . . , 2008 . . , . 31 2008 71,09%, 31 2005 82,37. 31 2008 9,98%. , 31 2008 3,72% . . 20042008 . , 31 2008 , 9,12%. 20042006 . 51,1382,37%. , , [1]. . , , (. 1) , .1. 99 100. ( 31 ) 2004 . 2005 . 2006 . 2007 . 2008 . 1. 1.1. 0,420,440,46 0,550,49 1.2. 0,060,050,06 0,040,06 1.3. 0,020,030,04 0,040,03 1.2 2. 2.1. 16,12 7,82,18 0,824,8>12.2. 13,16 5,51,38 0,392,640,60,8 2.3. >010,95 2,54 0,03 0,010,67 2.4. , 47534,4 28097,8 8765,9 -6143,9 34093>0 . . 3. ( ) 3.1. 0,960,940,89 0,610,29 > 0,5 ()3.2. >0 0,670,390,14-0,12 -1,05 4. 4.1. 16,14 0,84 0,72 1,272,63 4.2. 16,97 0,89 0,77 1,746,08 4.3. 17,2 8,311,7 10,77,62 . 1, 2007 . , , . , 31 2007 . 2008 4,8 2,64. . , , . . 100 101. . 20052006 . 2007 2008 , 2004 . , . , , . . . 2008 20062007 . , 2008 . , , 10,7 . . , 1 . . , . ( 55%) (). . . , , . 2008 0,2% 28,2% . 70% , . , ( ) , . , , . . . 101 102. , . . . . , . , 2008 5 . 8%. , . 20062008 20 30%. , . , ( 50%), [4]. . , , . , , , ,, , - [7]. , . - . , , . . , 102 103. : , ; - ; ; ; . . . . , -, , , , ; -, ; -, - . 1. . . / . ., . ., . . .: -, 2004. 291 . ( XXI ).2. . . / . . , . . . .: , 2000. 192 .3. . . : . / .. . .: : -, 2004. 576 .4. . . / .. , .. . .: - , 2007. 254 .5. . . - / . . // : . . . .: . : , 2008. . 135140.6. . . / . . [2 ., . .]. .: , 2002. 496 .7. . . / . . . 103 104. : , 2001. 346 .8. . . / . . , . . // . : . . 2007. . V, . 73. . 5867.9. . . (-): . / .. ; . . . -. ., 2005. 239 .10. . . / . . // . 2005. 5. . 1216. 4.12.09 , : ; ; . : , , . The research has proved that the main trends in the improvement offinancial resource formation at stock company Zvenyhorodskyi syrorobnyicombinat (cheese-producing company) are production cost decrease, net profitincrease, rational use of borrowed financial resources, introduction of taxplanning. Key words: financial resources, own financial resources of the enterprises,borrowed financial resources of the enterprises. 316.3 .. , . . 104 105. - . , - . , , , , - . , . . -: . , ., . , . , . . . - . . . , : , , - ; ; ; ; ; . : , ; ; - ; , .105 106. () - . , , , , .106 107. - , , , , . , , . . : , . , , :, . , . [1, .184] , : ( , ); ( , , ); (- ); ( , , ). , : - ; -, ; , , ; (, , , ) [2, C.16]; , 107 108. ; . [3], : , , , . , , , . , -, . . (, ), (, , ). , .-, , ., , (.25), . 11 , , . 1 [4]. . , , , . , , . : ; ; , - - ; ;108 109. : ,, . , , , ( ), . , , - , . [5, C.152], , . , , , . , . . . , , , - . : , ; . , , . , , . . , - 2008 28,22%[: 6; 7, .5]. . 20022008 (29,4%), (28,6%), (28,2%) (27,2%) , 109 110. (20,6%), . (22,1%), (22,2%), (24,1%), - (24,1%). 24,4% 27,2% [: 8]. . [9], 2015 13,313,5 . % , 2030 13,113,6 . %. , . , : 1. (1), , ; 1.2. (2 ) (3 ); 1.3. , 2004; 1.4. ( ) ; 2. 57 62 , ( ), 30 () 35 (). 2% . , , . , , , , . , . - , , , , - .110 111. [10], : - , ; ; , . ,, . . , . - [11] . , , , . . , , . , - . , 2009 32896960 . . . ,, . , , , . . , , , . . , : , , .111 112. 1. : , /[.. .] /.. .: . . . .. . , 2001. .1842. 2. .. /.. // . 2007. 1 (21). C.163. .., ., .. () [ ] /.. , .. , ... 2004. . ://http://www.cpsr.org.ua/?pr=9&id=131.4. : / . .. , . . . 2 ., . .: ( --), 2002. 944 .5. : 2004 ( ) / - / . .. . .: - , , 2004. C.1526. 1 2007 , 1 1 2008 (. ) //http://www.mlsp.gov.ua/control/uk/publish/article?art_id=88341&cat_id=412967. : 2008 : -. .: , 2009. .58. 2001 . []. : //http://www.ukrcensus.gov.ua/results/general/age/zakarpatia/9. ( ) (.). [ ]. ://http://www.mlsp.gov.ua/control/ukpublish/article?art_id=88341&cat_id=4129610. //http://www.niss.gov.ua/Monitor/April/7.htm11. .. : . [ ] /... ://www.kbuapa.kharkov.ua/e-book/n_1_2008/doc/2/24.pdf 8.12.09 . 112 113. . - . : , , .The management process of social development at a regional level wasconsidered in the paper. The basic stages of the construction of a managementmodel of social development of the region were definite. The directions of theimprovement of spatial-territorial organization of social infrastructure elementswere suggested.Key words: social development, management model, socialinfrastructure. 657. 37 - .. , , , . , ; ; ; ; ; [1, .207]. , - . , . , , . .., .. , .. , .. , .. ,.. , . , . , . , .., . , .. , .. . .113 114. . - , - . . . , , . , , , , . , , , . .. : " , [2, . 487]. , , , (. 1). , . , . , , , . , (), . , . , , ( ), ( , , ), . 114 115. . , . , , , . , . . , , , , , . : , . , , . "" , , , , , , . . , , , . " , . , . , : , " [3, . 72], , , , , , , . , . . 115 116. 1. , , . .116 117. , , . , , , . , . , , , . " , . , " [4, 2003].- , . , . (. 4). , . () 4,, [5]. ()5,, , , . (. 4) , - , , , . , , , , . (. 4) , , , , , , . (. 4), 117 118. , , . (. 4): 10. ; 11. ; 12. ; 13. () ; 14. . , . , , . , ()6,, [6], () 22,, [7]. , , , . , (. 1) (. 2) , , . , , , , , (. 2). ( ) . , 09 2008 . 31340002010/3665 [8]. , , , 423 " " 441 "". , , .118 119. , (. 2) , , (. 2) , (. 4). , , , , , , ., , , , , . , ( , ) . " " ( ), ( , , . , . , , . " " [9] , , , , . . , . , . , 119 120. , . , . , , . (. 4) () 13 " " , . : , , . 32 " : ", . , , , , [10]. , , , (. 4). , , . . , . . , , . , , , . , , . , 120 121. . , , , . , , . . (. 4) . , (. 4), 46" " , . , , , 42 " ", . " " , , . () , . , . , ( , ). (. 2) (. 4) . , [8], , , , , , . 121 122. 441 " " 423 "". , , , . , , , , , () 17 " ". , (. 4), , . , , , (. 4). (. 4), , (. 5), . . , , , . 1. .. . .:-, . 2003. 448 .2. .. : . .: , , 2000. 544 .3. . / . , . // . 2007. 10. . 7176.4. .. : , . . 2003. 631 .5.() 4 " " ( . ). [ ] : http:/ / buhgalter911.com/Res/PSBO/PSBO4.aspx.6.() 6 " "( . ). [] :http://buhgalter911.com/Res/PSBO/PSBO6.aspx.7.() 22 " " ( .).[ ] :http://buhgalter911.com/Res/PSBO/PSB22.aspx.122 123. 8. 09 2008 . 31340002010/3665 // . 2008. 8. .11.9. . " " / 17.09.2008 514 1.10. 32 " : " [] : http://buhgalter911.com/Res/MSBO/MSBO32.pdf. 8.12.09 , (. 4) . : , , . The researches have shown that the available form of the Report on equitycapital (f. 4) and methodology of its filling in have to be improved inaccordance with the theory of capital creation and social development of society. Key words: theory of capital creation, forms of report, methodology offilling in. 336.563(=1.23)(477.87) - .. . , . - . , , . , 123 124. , , , . (Agenda 21) , [6, . 135]. , . , , , . , , . . - . : . . , . . , . . ,. . , . . , . . . 1995 . [2], , , , . , . : ; ; . . . , - , - . . , (, , ; ; 124 125. ), (. 1). 1. * ( ; ..) 2007, % : 2000200520062007 2000 2006 .53,4 273,2 585,4847,11586,3 144,7. 48,8 106,3 239,3233,6 478,797,6....39,048,4 79,3 163,8. ...7,4 9,218,8 204,39,5**29,946,2 75,3 792,6 163,022,548,690,3144,8 643,5 160,3 15,864,3 124,0195,21235,4 157,4 58,6** 129,1 262,4226,1 385,886,2 :208,6 697,81405,2 1820,2 872,6 129,5 ....18,137,9 39,3 103,7 16,952,690,3117,7 696,4 130,3 21,664,7 116,0145,1 671,8 125,121,3**45,796,3140,9 661,5 146,3 : 59,8 181,1 340,5443,0 740,8 130,1 4,4 20,511,8 39,9 906,8 338,17,5 74,933,8 39,6 528,0 117,219,634,057,3 38,9 198,567,9 12,715,929,6 37,2 292,9 125,7 8,4 29,757,0 95,51136,9 167,510,960,783,3127,41168,8 152,9 : 63,5 235,7 272,8378,5 596,1 138,7 331,91114,6 2018,5 2641,7795,9 130,9 , % 62,962,669,6 68,9 18,016,216,9 16,8 19,121,113,5 14,3 * : [8, . 165] ** , , . 1, . -, . , 2007 ., 2000 ., 8,7 , 2006 . - 1,3 ; 7,4 1,3, 125 126. 8,0 1,3 .-, (62,9% 2000 ., 208,6 331,9 .., 2007 . 68,9%, 1820,2 2641,7 . .); 2000 . 37,1% , 2007 . 31,1%., 2 /3 , 1/4 (24,6%) , , 75,4%, 3/4 2007 . 31,1% . [3] , . 12 : -, . -, .-, , , , , 0,2 .-, , , , , , , , , . , - , , , , , . , - , 126 127. . , , , [4, . 76]. , 1. . 1. , [4, . 77]. . 1 , , -, , , , . -, , , , . -, , . , , [4, . 77, 78], , . , , , , , . , 127 128. , : , , ; . . 2, - : 2. - *(, (-); ..) 20042005 2006 2007 . 35,5 17,0 24,4 7,3.33,6 32,2 46,127,7. 7,5 9,716,3 8,2.1,0 -0,4 -1,2 1,9 5,4 3,6-0,7-0,60,2 7,99,71,3 9,3 9,81,2 14,723,8 84,7142,6 241,1 : 116,3164,5238,4 301,6 .-1,0 -0,8 -0,4 1,8 3,3 3,72,32,8-3,2 1,0-1,7 2,2 -6,0 1,6-1,7-1,0 :-6,9 5,5-1,5 5,8 0,2 -0,1 -0,4-3,3 -0,6 -0,4 -0,9-1,1 -2,6 -4,0-35,0-3,5 1,1 1,7-0,5 4,412,3 -8,0-74,3 -42,7 -5,9 -8,4-12,2-7,4 : 4,5-19,2 -123,3 -53,6 --24,0 2,7- - 139,1153,7124,7 254,0* : [8, . 301]128 129. 20042007 . - , . 20052007 . 2006 2007 .; - , 2007 . ; 2004 ., ; , 2007 . . . , TACIS(Technical Assistance to the Community of Independent States) 2006 . 2007 . ENPI CBC. 20072013 . [5, . 315,316]. - . , , . ENPI CBC . , ENPICBC [1]: , , (88% ); , , - - ; - (4,6% ). ENPI 11,18 . 20072013 . , , TACIS , [1]:Small Program Facility SPF ( ) 100200 . , 18, 20%; Micro Program Facility MPF( ) 50100 ., , SPF, 20%.129 130. , , , . , 20042006 ., , , , , [7]. TACIS - , . TACIS , , , : , , , , . . , . , INTERREG Community , . INTERREG . () INTERREG .INTERREG 20002006 . 5,18 . ( 2002 .), 53 , 14 - . 2004 . 9 INTERREG - . , 3 INTERREG -- -- INTERREG/TACIS CBC 20042006 . , 2 20 . , (.. -) [9].130 131. PHARE INTERREG - . 20042006 . -- EFRR TACIS, , . 31,7 . , 12,6 . . TACIS 4,54 . [9]. 20042006 . , . , (. 3).3. ()ENPI CBC (20072013 .)* (. ) ERDF, % ENPI, % ERDFENPI -- 114452,9 71748,4 186201,3 61,538,5--40971,5 27666,7 68638,2 59,740,3--- 63359,0 63359,0 126718,050,050,0 8653,0 8653,0 17306,050,050,0 227436,4 171427,1 398863,5 57,043,0 , % -- 50,3 41,846,7 --18,0 16,117,2 -* : [9]. , . 3, , ENPI , TACIS CBC (20042006 .). ENPI : ERDF ENPI. . ENPI ENP 32% (20072013 .) 20002006 . , . 3, 20072013 .: 131 132. 398863,5 . , ERDF ENPI 57,0% ( 227,4 . ) 43,0% ( 399,0 . ); , , : -- --- ; . 63,9% . ENPI CBC, TACIS CBC , , . , , , . , . , . . , - . , , , ,, , . . , , , : ; ; , , , . (1995 .)., , , , , 132 133. , . . , INTERREG Community , . ENPI , TACIS CBC(20042006 .). ENPI ENP 32% (20072013 .), 20002006 ., , , : -- ---. , . 1. (ENPI) // http://www.ppngo.org.2. // (). 1995. 9.3. 8 2005 . // . 211 (3711) [ ]. : http://zakon.rada.gov.ua/.4. .. : / . . , . . // - . : ( ). . 6 (62) / . - . .: . . . . . . , 2006. 276 .5. .. / .. // : V . . . ., , 1112 . 2007 .: 2 . / . .. ... . 2: . : . . - . , 2007. 421 .133 134. 6. -- (1992 .). .: , 2000. 360 .7. : 20042006 / VATI Kht. E-mail: interreg@vati.huInternet: www.interreghsu.com8. 2007 / / . . . . ,2008. 575 .9.http: www. interreg.gov.pl/. 8.12.09 , - . , . : , , , . The problems of the development of mountainous territories wereconsidered in the paper; intra-regional peculiarities of making investments into thefixed assets of natural-economic areas of the Trans-Carpathian region werestudied. A comparative analysis of financial support of mountainous regions in theEuropean states, in particular EU countries and Ukraine, was made. Key words: mountain territories, intra-regional peculiarities, investmentsin the fixed assets, financial suppor.t134 135. 631.158: 331.522.4 .. , .. , - , : , , , , - . , . , , , . , , , . , , , . , , .., .., .., .., .., .., .., .., .., ..., .., .., .. .., .., .., .., .., .., .., .., .., .., .., ..,.. . . , , : ; 135 136. - ; . . . - , . . , , , , . . - , , . , , . , : ; , , ; ; ; . , , , , . - , , , , , [2]. :136 137. 1) , , , , ; 2) , [4]. , : , , . , ; 3) , , , . , ; 4) , ,, . , , , ; 5) , 1625 . , ; 6) : ; ; . , , , , , , , ,, (. 1). , , , . 2008 91,9% 43,7% [3, .256]. 137 138. 589,1..-43,7% 641,1 .. 47,6% 1230,2 .. 91,3% 1347,1 .. -100% .1. - , , , , , , , . . , [1]. 38% , 48% , , . 60% . , . , , 138 139. , , (8,1% 1570 9,1%)[3, c.256]. , . , . , , : (); ( , , ); ;, . , (. 2). , , , . , , . -,, , , . ; , ; ; , ; ; . , , . , .139 140. - - - , - ,- ( ) - - - - - - , - - - - - - - - - - - .2. , , : ; ; ; ; . , .140 141. . , - , , . , . , : ; ; ; ; . 1. .. - /.. // . 2006. 1. .139147.2. . /. , . // : . 2007. 5. .3741.3. 2007. . 2008. 430 .4. .. . , , . .: . 2007. 362. 8.12.09 , , . : , , , .The conducted researches enabled to show the role of human capital in thevital functions of man, to find out its component elements, to specify the terms andfactors of its formation in the market conditions of the development of agrarianproduction.Key words: human capital, professional knowledge and capabilities,elements and terms of the formation, labor market. 141 142. 338.43.009.12:631.1.027 .., - . , , . . . - . . , . , . . , , , , , . ., . ., . . . , . . . , . , , ( ); ( ). ..., ..142 143. . , , , . , , , ( ). . , , . , , . , , . , , -,, , - , , , , [2, 3, 4]. , - , . , , , , . , - , . , , , , . - , . , , . , , . 143 144. . ( , , , ), . , . . , , . . , , "" . . [5] , , . , : ; , (-); ; ; . (. 1) , , , , , , - .- . , , . () , , , , . . : ; ; . , , .144 145. . , . .( ( . ). ,). , , ... , - (). , , .. 1. . 1 , , , . . : , . , , . , , , . - : 1 . . [6].145 146. . - , , -. - , - , [1, 6]. - , , . . , , . , , ( ). , . , . , (, ) , [1]. . , . , , ( , ), ( , ) ( - , ). , . . , , . , . , , ` . 146 147. . , , , , ., . 1. .. : / .. .: - , 2004. 140 .2. . . : / . . .: , 1998. 384 .3. . . : . / . . .: , 1999. 152 .4. / . , . , . , . . . . 2 . . . ; . ; .: "", 2000. 944 .5. . : . . / . .: , 1998. 390 .6. []: . . / . . [ .]; . . - . . -, . . . : , 2008. 551 . 10.12.09 - , (, ), . : , - , , , . Based on the analysis of the effect of macro and micro environment factorson the agrarian enterprise operation, three influential factors (consumers,middlemen and competitors) were identified, their monitoring being of greatimportance when marketing competitive strategy was developed. Key words: marketing competitive strategy, factors of micro and macroenvironment, consumers, middlemen and competitors.147 148. 338.439:631.147 . , . , , , , , .. , , . , , , , . (, -, ), . [1]. , , , , [2]. : .. ,. , .. , .. . , . . - , . . , ,, . , , , 148 149. , , [3]. , : ; , , ; , ; , , , ; , ; , ; [4]. (IFOAM). 2092/91 1084/1999, . , 2002 , JAS. , , , ,, , 2092/91. IFOAM, 31 . , [5]. . 2008 , 2006 . 3,5 . , 1600 . 0,41% [6, .8]. 12,1 . , 3,5 . 2,8 . . , 2003 :149 150. 11,3 . , 2,8 . 1 . . , , , (39% ), (21 20%, ), 13%, 4%, 3%. 1.1. [7, . 118] i i i i- i , i, % , %328803 12,90190569,5024163 1,73 688 1,10 166 0,1245 0,092549955,97 810 2,101651486,20 35106,1040890 4,59 746 1,901599877,22 49836,605500001,86113771,707340274,30164764,00 2444556,24 60280,80 1138161,94 12553,20Ii 28514 0,65 889 0,70Ii10520026,86440432,00i 48000 1,92 120023289 0,60 700 1,003002 2,0059 2,3014 0,0020 41865 2,17 15221,50 49928 0,30 23040,10 1207293,17 14550,30 54478 2,43 100 1,30 232804,6 14291,70i7252542,84170281,30i 2074886,80 33634,206956194,42 40171,70 , . , 12% , 6% , , , , , 1%. . CVS Consulting, 20%.150 151. . , , , 1990 2004. 16 1 16 . , . 15 20 . 1993 . , 2010 30% ., , , 3%. : 0,5% [8]. , 117 , 73. 3050 , 45 , [4]. , , [8], , . , , , , .. , . . , , . , . , , , , , .151 152. 1.. . .// .http://www.lol.org.ua/ukr/showart.php.2. .. . http://www.lol.org.ua/ukr/showart.php?id=12077.3. . ?//,2006. 6. . 5862.4. . . http://www.csi.org.ua/?&id=54.5.http://www.ifoam.org/press .6. . 2008. 21 www.organic.com.ua.7.Willer, Helga and Minou Yussefi. The World of Organic Agriculture.Statistics and Emerging Trends 2005.// IFOAM, Bonn Germany 7th,revised edition, slightly abridged version 2005. 189 . http://orgprints.org/4297/01/1365world-of-organic-agriculture.pdf8.. : .//, 2006. 7 http://www.propozitsiya.com/?page=149 &itemid=1991&number=62. 10.12.09 . . , , . : , , , , , .The production of whole farm produce is extraordinary actual in the world.The developed countries of the world have already established markets with a wideassortment of organic products. The cultivation of organic agricultural producehas a large potential for the improvement of economic, social and ecologicalsiatuation in Ukraine; it facilitates complex development of rural areas and healthimprovement of the population.Key words: ecologically clean products, legislation, certification, organicproduction, agricultural area, organic farm.152 153. 631.162:657.37 . . , , . , . , . : .. , .. , .. , .. ,.. , .. , .. , .. , .. ,.. . . - . . . . . , . , , [1]. . 3 . 2 , 153 154. , . . 9 11, , . [2](. 5) , , - . , , , , , , . , , . . ,, . , . , ,, -, , -, , . - : , , [3, . 151]. . , , , . , , , , [4, . 203]. - , .. , , - [5, . 342343]. , . : , 154 155. . . , . [6, . 43]. , , , , . , , [7, . 29]. . , [8, .22]. .., : , - [9, . 252]. , . , .. : , , . , , , [10, . 2]. , ( ) , [11, . 98] [12], - , . , , [13, . 81]. . ( . ) . 155 156. , . - , , , [14]. , : , , , , , . : . . , . . . . . () . , . , , , , , , [15, . 223]. , , , [12]. , , , . -, - , (, ), . , . , . . , , , , . , , [16, . 200]. [17, . 15], , . , , 156 157. , , [17, . 15]. , , , . , . , , [18, . 3]. , , - 20092012 [19]. , , , , , , , . . , , , , . , , . , - , . . ,157 158. , () , - . , , , , () [20]. - . , , , . : ; ( ), ; () ; ; . . , . : . , - , , , - , , , , , , . . 158 159. : , , , , , .. . , . , , , , , - . , , . (). . , , , , , , . 159 160. . . , . , , . - , , , . 1. : 16 2003 436V // . 2003. 11. . 303258.2. .3. .. /.. // . 2006. 8. . 146152.4. , . . I []: . :. . / . . . .: , 2001. 272 .5. , . . : []: / . .. .: , 2001. 402 .6. . / . // 7(500). 2003. .3744.7. .. : / ... : , 2002. 192 .8. .. : []: / . . . : , 2001. 100 .9. .. : / .. // " ": . . . / . . . . .:i ii, .577: : . 2007. 506 . .451460.10. . / . // . 1995. 7. . 25.11. . []: . / . . . 3 ., . . .: , 2000. 578 .160 161. 12. . : [ ] //http://rudenkomd.narod.ru/Shevchuk_stattia.htm13. .., .., .. / .., .. , .. // 2005 2. 8096.14. . - [ ] // http://www.rainbow.gov.ua/news/8.html15. , . []: . . / .. .: , 1960.16. , . . []:. . / . . .: , 2002. 297 .17. .., .. // . 3005. 12. . 152018. .., .. [] //http://www.filosof.com.ua/Jornel/M_66/Glushko.pdf19. -20092012 [ ]//me.kmu.gov.ua/file/link/119647/file/2009_2012.doc20. 16.07.1999 . 996V [ ] //http://zakon.rada.gov.ua/cgibin/laws/main.cgi?nreg=99614 10.12.09 , . . : , -, . To manage steady development, the financial and statistical reporting ofagricultural enterprises must present an integrated system of economic, ecologicand social indicators of their performance. Such system of indices will include the161 162. most substantial parameters of agriculture activity and enable to define prioritytrends of agrarian development with the purpose of keeping it stable.Key words: financial reporting, registration-analytical information,statistical accounting.:338. 439. 4: 637. 1 .. , - - , . , , , . , ; ; , , . .., .., .., ..,.., .., .., .., .. . , , ,, , , , .162 163. . - . , :; ; .. . , , . . . , . , - . 500 , 15, 20, 18, 11 . 1,5 , 500 . 14,5% , . . , , , - . , . , . , . , . . .163 164. , . , . . , 2013 , 2002 , 2007 . :Sm So W , m W xn : x1 1:n 1 Sm ; So ; m ; n ; W ; xn ; x1 . , , , 2013 3897,9 .. , , , , , . : 1266,2 ., 1571,8., 1053,6 .. , , . , 19952000 . (380 ), 20002010 (395 ), 20102015 . (405 ), , (353,3 ). , 2013 1578,6., : 636,6 ., 512,8 .; 429,2 .. , 164 165. , . , 14,6% . . , ,, , , , , , , , (. 1). 1. , , , , , , , , , , , ,.... . . . .2004247,83185 772 242,83256 759162,3 3014 490652,9 3095 20212005235,93658 849 224,03329 722156,3 3107 485616,2 3336 20562006226,83723 852 223,83324 689151,8 3102 470602,4 3338 20112007208,73867 830 183,23323 639132,3 3194 452524,2 3665 19212008202,53900 790 176,33300 582128,9 3200 412507,7 3514 1784 2009*200,83850 773 168,3, 3200 538125,0 3250 406494,1 34757172010205,53425 704 170,33150 536132,3 3080 407508,1 3241 16472011210,03560 748 175,82980 524140,3 3000 420526,1 3216 16922012212,43720 790 180,53050 550145,5 3200 465538,4 3352 1805 2013 215,03800 817 185,33150 584150,0 2990 448550,3 3360 1849* 20092013 . , , 65 ., 2008 , 42,6.. , , , , (. 2). 165 166. 2. 2013 - , . .- -- --. - 100 ., , (+), ,, ,.(-). . .1572,813,7817,0636,0111,2 +69,2 1266,1 14,6584,0512,8 87,6 -16,4 1053,6 14,2448,0429,2 71,6 -52,8 3897,913,918491578,6270,40,0 474 . , , 3360 . , , , , . . c . - , , . . - , , . .1. .. : . .:, 2002. 624 .2. .. // 2000. 5 .11.3. .., .. : . . 1998. .18.166 167. 4. . . - 3 . . . . .; .5. 2007 . , 2008. 11.12.09 - , . : , , ,, . The effective functioning of regional milk and dairy product market ispossible when optimal combination of general and intra-system interests of milkproducing companies which belong to AIC of Podilskyi region as well as market-oriented marketing and management work. Key words: efficiency, consumption, suggestion, market, solvency. 338.43 .. , ,.. , , . , . , . . , 167 168. . , , . : ., ., ., ., ., - ., ., ., . ., . , . , . [1, .1214], , , , . , . ( , , , -, ), , , .. c [2, . 12], () , . , . , , . .. [3]. . [4, .52], , , , () ; , . . [5,. 45], . . , , , , .. [2, . 15], . , , , . . [6, . 40], 168 169. , , , - . . [7, . 116118], ., , , . , . , . . . - , , , , . : ( ); - ; ; , ,- - ; ; . . - ., ( ) 1 2009 . ( , .). , . , , , , . , 2000 . ( 1999 . ), .169 170. . - . - . 1.01.09 . , 1 ""14848,502 "" 10200,003 ""* 1766,004 ""*1783,005 " "*1371,006 ""2825,007 " " 1829,008 "" 649,589 "" "" 570,00 10 412,70 11 ""211,00 12 " " 230,50 13 "-"206,00 926,60 :37828,88 1 " .." 985,002 " "745,003 ""1020,004 ""353,885 " " 88,006 " "215,007 "" 140,008 ""588,009 " " 197,84 : 4332,72 495,76 : :4828,48 23548,64 : 66206,00: - *- , (, , ) 170 171. , ( ) , , ; 22%, 15% 7,5% . , 7,3%, 36%. 30 . . ( ). - 90 . 28 . ( ), , 56, 89. , ? -, - . , , , , , ; , , . , , , , , . , , , , , , . , , , , , , , . , / . , , , , , , . , , , , , . , , , . 171 172. - , . , , , . -. . , , . , , , ( , ), , . , , , , ,, , . . , , , . . : , - , . 1. .. // . 2006. 7. .1114.2. .. // . 2003. 10. .1117.3. .. // . 1999. 2. .156.172 173. 4. .. - // . 2008. 6. .4852.5. .. - // . 2003. 5. .4551.6. .. // . 2008. 4. .3841.7. .. - // . 2004. 2. .113118. 16.12.09 , . : ,, , .The results of the analysis of the state and tendencies of farm enterprisereorganization in Ukraine (the case study of Zhmerynka district, Vinnytsia region)were presented in the paper. The dynamics and some consequences of the creationof large agro-holdings were considered.Key words: agricultural enterprise, efficiency, reorganization, agro-holding.:330.142.211. .. - - . , ,, ,, ., , 173 174. . . , , , . . , : .. [5], .. , .., . . [6], .. [7], . [8], . [9]. , . . . , , . . , 45 ., , . . - , . , , . . , ( 620 . ..) , . . . 487 . .. (Patrimoniorum), (praedia) , . , , . . , , 1250 1350. [9]. . , , ,174 175. , , 1494 . ., [8]. . , , . . , . , . (). ., , . . , [8]. - , , : . ,., ., . , . , .., .. -, .. XVIII . . . : 1) , , , ; 2) () , ; 3) , , . . . , . . XIX . , : , , . . ., , , . , . , , ( XIX . . XX .). .. - . , , ,175 176. . , , , , , . () (). : , . , , [8]. . , , . , , , , . , : ) ) . . , : 1) ; 2) , , ,: ) (, ), , - ; ) ; ) ; 3) , , [8]. . (18741946 .) , , , , . . , ; , , , , , . :. ( , , ). , . , , . , , . , , , ,, , 176 177. , . , . , . , , . . , , . (1015%). , , , . , . . . , , . .. . , , . .. , , . , . . 1929 . .. . : , . (1939 .), , , . . (18941984) : : . . , . ., . , , .177 178. (1909 .) , , , . , , , , . . , . , . , . ., .. (1908 .) , : .. , .. , .., .., .., ... , . - . 13 1918 . . . : , ..., , . : .. ,.., ..,..,..,.., .. , .. , .. , ... , , , . , , , , . - , , . 1966 . . 5492 284 , 34%. [5].178 179. - . [1], , 28 1998 . 1706 [2]. - . () . () 7 [3] () 16 [4]. , , , , . . 1. , , ; 2. . ; 3. , , , ,, ; 4. 1966 . - ; 5. () 7 , () 16 , . 1. : , 16.07.99 . 996XIV .2. : 28 1998 . 1706.3. () 7 : 27.04.2000 . 92.// : . .:, 2004, .115126.4. () 16 : www.minfin.gov.ua 179 180. 5. .. : 2 . .: /2 ., . . %, 2001. 512 .6. .., .., .. :.. .:, 2005. 276 .7. .. . .: , 1991. 400 .8. . . .:, 1974. 3435.9. . . .:,1958. 67 . 16.12.09 , , , , , . : , , , .Accounting of fixed assets is the subject of the research done by Italian,German, French, English, Russian and Ukrainian schools of bookkeeping.Key words: fixed assets, evaluation and repair of fixed assets, depreciationof fixed assets, amortization. 331.526 .. , , . . . , , , : , 180 181. . . - , , , . , . , , , .. , . : .. , . , .. , .. , .., .. , .. , .. , .. , .., . . . . . , . 1, 20022007 . , 2007 274,2 . , 59,3 . 2002 . 2002 82,1 . 2007 42,1 . , 40 . . 2002 70,3 . 2007 59,9 . , 10,4 . . , , 2006 , , 2005 .181 182. 1. , . 2002 333,5 82,170,322,03,18,1 2003 304,2 64,266,619,33,37,8 2004 295,4 64,065,018,03,57,5 2005 281,2 54,261,316,53,87,6 2006 287,9 51,462,517,84,19,7 2007 274,2 42,159,917,94,610,5: : 2006 . , 2007. .6768. , , , 2003 , . 20022007 , , 2005 2006 . . , , . , , . , , . , ( ) 25%. , - , , , 70% , , [1,c.323]. 20022007 ( 56,2%)[1,c.133], . 2006 61%. , 182 183. . , , , . , , , , , . 20052007 (. 2). 2. 1 , 2007 2003 2004 2005 2006 2007 % 2003 , 10487 9916 9486 10435 13231 126,2 184313311281212 115,2 57 32 31 37 62 108,7 , : : 2006. , 2007. .6768. , 21 2007 , . 30 , 31 100 , 100 . : 378 , 307, 274 [2,c.68]. 2003 2007 31 2005 62 2007 . 2003 , 2007 8,7%, 15,2% 26,2%. , , . , . , 1999 , 183 184. 2008 . - . 2008. , , ( -) 1428 ., 35,5% 2007. 669 . . , , 2,2 2,5 . 936 ., , , , 34,571,4% . ( 24,6% ), , . . .,,, 5,719,4% . 2008. 2007., , 8,8%. 2008. 13,6% 1 2009. 33,7 . ., 0,9% 2008 . . . 53,5%. , 16,3% 2008 1 2009. 23,6 . . 50,2%, 85,1%, 10,2%, 6,7%. : , , ,, , , ,, , , ,, [3]. . 184 185. , , . 3, 2007 9,1% , 8,4% 2002 . , , , 2007 , 78% (. 3). 3. 20022007 ., % 2007 . + 2002 2003 2004 2005 2006 2007 2002 .,%. 17,514,114,4 11,811,29,1-8,4 ( 9,2 9,811,08,88,3 8,1-1,1) 58,155,862,9 63,163,260,5+ 2,4 75,076,477,1 77,478,778,0+ 3,0 : 2007 . , 2008. .322. , , , . , . , 2006 1212 39,6%[2,c.67]. , .185 186. , - . (): , , , [4,c.145]. . , . , , , . . , , , : . , , . , , - . , , : . . , . , .186 187. 1. 2007 . , 2008. .322.2. 2.: : 2006 . , 2007. .6768.3. 1995 2008 .//www.ukrstat. gov.ua4. .. // . 2008. 2. .145. 16.12.09 , . , . : , , ,, .The state and dynamics of labor market development, employment andlevel of labor payment of rural population of the region were considered in thecontext of social-labor processes of Kirovohrad region. Prevailing factorsaffecting the employment and the ways of increasing the employment level andeffective use of labor resources of the region were determined.Key words: employment, labor resources, self-employment, unemployment,wages. 336.2.026 .. , .. ,.. , . 187 188. . . - , , , , . () . . , , , . , . , , . [1], . [2], . [3], . [4], . [5] . . . . - , , , . . , . , 188 189. . , , , , , , (. 1). ( - ) 1. , 20042008 0,2% 3% (. 1).1. *2004 .2005 .2006 . 2007 . 2008 . ... ..%%%%%... .. 458,9 57,9 471,8 45,6 603,3 50,2 631,5 47,2 671,7 46,5 281,7 35,5 508,9 49,1 485,9 40,4 515,8 38,5 534,9 37 9,9 1,3 3 0,2 3,20,340,3 338,3 2,7 42,1 5,3 51,7 5,1109 8,9 150,9 11,3 199,7 13,8 792,6 100 1035,4 100 1201,4 100 1338,5 100 1444,6 100* , (. 2)., 2009 , . ( 0%). , , 20% 189 190