The article presents a methodological tool for analysis and evaluation of business processes of Ukrainian en-terprises. The proposed methodology is provided for the identification of “problem” areas of certain business processes by calculating average weighted, integral and generic indicators of efficiency and effectiveness. It allows to evaluate the status of both certain business processes of enterprises and their totality, and to set the priorities of management actions for their improvements. The proposed methodology is examined on the example of a specific enterprise of the construction industry. In the framework of the proposed criteria (financial-economic, resource-production, external integration, organizational), a list of indicators, taking into account the specifics of the enterprise are formed. Assessment of the efficiency and effectiveness of business processes by the specified criteria and indicators allows one to monitor the current activity of the enterprise and evaluate the effectiveness of its operations at every moment of time.

The new fully substituted (1H-1,2,3-triazol-4-yl)acetic acids were synthesized from available precursors (1H-1,2,3-triazol-4-yl)ethanones and 1Н-1,2,3-triazole-4-carboxylic acids, which are easily prepared by the Dimroth reaction from azides and 1,3-dicarbonyl compounds. The practical methods of homologization (the Arndt–Eistert reaction and homologization as a result of nucleophilic substitution by cyanide anion) and the Willgerodt-Kindler reaction were compared. The Willgerodt-Kindler method starting from (5-methyl-1H-1,2,3-triazol-4-yl)ethanones was selected as the most convenient method for the synthesis of 2-(1-aryl-5-methyl-1H-1,2,3-triazol-4-yl)acetic acids, which are promising building blocks for drug discovery. Additionally, (1H-1,2,3-triazol-4-yl)ethanones were studied for the synthesis of alcohols, amines and in the Johnson–Corey–Chaykovsky reaction.

Current financial statements are a comprehensive description of the enterprise, which characterize not only their financial and property status, but also the risks and prospects that allows making a comprehensive picture of the market activities. The research paper deals with the study of the essence and the role of financial statements in the process of enterprise management. The objective of this research paper is to establish the necessary content and features of financial statements that would enable to fully meet the needs of managerial staff, while re-maining economical, understandable and sufficient in terms of the content. The authors, through the analysis of the works of recognized scholars, investigated the main approaches to the definition of financial statements, which could allow us to define it as a set of indicators, representing generalized accounting data in the form that fully meets the information needs of the users for the process of managing economic activities. In the process of studying the composition of financial statements, their types are identified, and as a result - their role in the management of the enterprise are determined. The authors present their own vision of the essence of high-quality accounting information and its main characteristics, which can serve as content guidelines when compiling descriptive, non-financial and text parts of financial statements. The proposed approach allows formulating financial statements from the point of view of presentation of our own business on the best side, and in compliance with the regulatory and legal principles and requirements.

The relevance of using the provisions of the fuzzy logic theory in assessing the readiness of the enterprise to change is substantiated. This made it possible to objectively assess the current state of the enterprise, using the nonlinear principles of forming conclusions, to simulate the experts' reflections on the level of enterprise readiness to change. It is proposed to use the McKinsey 7S model in the process of structuring the enterprise's internal environment. On the basis of this model, a fuzzy-multiplier model for evaluating the enterprise's readiness for changes, is constructed, which is presented in the form of a hierarchical relationship between the input variables, groups of input variables; integral characteristics of the elements of the enterprise that characterize its activities, in particular: strategy, structure, systems, style/culture, staff, skills, common values and output variable and they characterize the integral indicators of enterprise readiness for changes. Questionnaires are developed and a survey of gas transportation company staff is conducted on readiness for changes. The result of the expert opinions elaboration is received on the basis of the following methods application; namely statistical processing of expert opinions; the method of pairwise comparisons and the method of fuzzy clusterization. The functions of all parameters membership of the constructed system are obtained. On the basis of the averaged membership functions of input and output parameter terms, the correspondence between membership functions and control rules according to Zadeh is created and the structure of the Mamdani type in the MATLAB system is synthesized. As a result, the assessment of the gas transportation enterprises readiness level to change is obtained. It is substantiated that the obtained results are considered as the basis for further effective decision making in order to ensure the development in the conditions of the instability of the functioning environment.

The article aims at finding ways to intensify the innovation activity of the Ukrainian economy, determine the role of university education in the formation and development of innovation infrastructure. It is substantiated that science and education are a reliable segment for the diffusion of innovations. The best practices of Ukrainian universities on the commercialization of innovative developments and technology transfer in the domestic and foreign markets are presented. The article analyzes the main indicators of the development of innovation activity in Ukraine as well as the dynamics of the development of university education. Particular attention is paid to the role of state classical universities in maintaining innovation development of the state and its regions. It is determined that in modern conditions, universities become integrators, participants, intermediaries, catalysts of communications and cooperation of educational and scientific structures with production, cultural institutions and regional authorities. It was investigated that on the basis of universities, 20 scientific parks have been created and are successfully functioning in Ukraine. The present innovative educational and production cluster of public-private partnership is presented. The scheme of management of it is offered. The results of calculating the multiplicative effect from the development of innovation infrastructure, which will be created as a result of the functioning of the educational-production cluster, are presented. The effectiveness of its influence on the development of the region's economy is proved.

The main trends of the development of the world postal communication market are examined. Com-parative analogies of mail marketing are conducted including in Arab and ex-USSR countries. The growing gaps between the development of the real economy and e-commerce in developing countries are confirmed and some basic directions for development of mail business are determined. The marketing strategies of postal operators are analyzed and the possible options for their adjustment are proposed. Mail services are in demand in a modern society and consequently postal operators should be constantly improved. The world has developed a set of rules for international postal items and recommendations for conducting mail business for developing countries. The purpose of the study is to clarify the marketing concept for postal operators in developing countries in modern conditions. The result of the study identifies the main trends for the development of the postal communication market in the world, namely: direct mail services, financial sector services and logistics. On the basis of the development of modern postal operators, e-entrepreneurship is actively developing, which creates the prerequisites for creating fundamentally new types of structures that combine the characteristics of a financial institution, a post office, an entrepreneurial and logistics center. Comparative analogies of mail marketing are conducted, which allowed the development of recommendations for adjusting marketing strategies in developing countries.

The research paper deals with the formation of new scientific solutions regarding the assessment of the impact of stimulating innovation activity on ensuring the strategic development of enterprises in the motor transport sector of transport industries in key countries of the post-Soviet economic space (Ukraine, Russia, Belarus, Kazakhstan). The study reveals the relationship between the strategic development of a motor transport enterprise and its innovative activity, where the latter is the tool for such development. An assessment of the development of the transport industry and its motor transport sector in Ukraine, Russia, Belarus and Kazakhstan indicates that there is a crisis both in the industry and in the sector, and that there is a need to improve the competitiveness of transport enterprises, especially given the growing influence of motor transport on national economies under research. It is proved that the effective functioning of road transport enterprises in domestic and foreign service markets is possible only by ensuring their own strategic development, which is based on increasing innovation activity, which requires the use of appropriate incentives. Significant prob-lems of stimulating innovative activity at Ukrainian, Russian, Belarusian, and Kazakhstan motor transport enterprises have been revealed, and ways of solving the identified problems have been de-veloped, taking into account the use of mathematical tools for evaluating the developed improvements.

At present, the global community uses a variety of indicators to assess the national brand and determine the country’s position relative to others’: Brand Finance’s Country Brand Index, Future-Brand’s Country Brand Index, Anholt’s Nation Brands Index, Bloom Consulting’s Country Brand Ranking, Global Competitiveness Index and so on. It is, however, appropriate to use the spatial set of brand and global competitiveness indexes combined with strategic analysis and planning models to develop country brand management models. This approach is based on the objective assessment and building of the integral Country Brand Index (CBI), distinguishing the main components affect-ing global competitiveness - macroeconomic, social, corporate and innovation components, as well as the analysis of the contribution of factors. This makes it possible to determine the position of countries in the world on the basis of comparison of the CBIs with the Global competitiveness Index, as well as quantitatively characterize the contributions of key factors forming the CBI in order to formulate appropriate strategies depending on the position of the country in the world. According to the author, the application of the proposed method will strengthen the soundness of determining the factors influencing on the county brand, enrich the theoretical and methodological principles of analysis of the country brand in the context of global competitiveness, expand the information base and increase the effectiveness of state policy in the field of forming a national branding strategy.

The research paper may be of interest to the representatives of the audit service, internal control par-ticipants, managers of all levels within the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, and other interested parties directly involved in the implementation of internal control, which is oriented towards risk management. The timely detection and identification of threats and risks depends on the efficiency and timeliness of exercising functions assigned by the subject of internal control and acquiring the necessary capabilities for the accomplishment of assignments. The research paper formulates the scientific task of determining the necessary competencies of the members of the risk assessment group to the subject of internal control. In accordance with the Interim Procedure for the Organization of Internal Control in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, risk assessment groups are established, which require the inclusion of officials with the highest level of competence in the relevant field. At the same time, there was an urgent need during the formation of these groups for a scientific substantiation of the list of necessary competencies, whose carriers could effectively fulfil their assigned tasks in identifying risks in relevant processes. A partial analysis of the governing documents regulating the or-ganization and functioning of internal audit and internal control systems in the defense department is conducted in the course of the study. Based on foreign experience, functional responsibilities and guidance documents, 90 competencies were distinguished distributed according to the relevant blocks. The research paper uses the expert evaluation method to determine the key competences of members of the risk assessment group. The method of the mean scores, the median method, the determination of the coefficient of concordance and the Pearson’s fitting criterion were used for the analysis of the results of the expert evaluation. The research paper determines a number of priority competencies of the members of the risk assessment working group and elaborates appropriate con-clusions for further research.

The research has revealed connection and the influence degree of innovative and investment activi-ties on the efficiency of competitiveness management in the region. In this article, for the first time, economic and statistical methods are used to study the interaction between innovation and investment activity and competitiveness at the regional level. The Granger test and the correlation and re-gression analysis are applied for the comprehensive study of individual and joint impact on the re-gion's competitiveness and its innovation and investment activity. The Granger test provides an op-portunity to identify cause-effect relationships between the indicators of innovation and investment activity in the region. Accordingly, pairs of indicators of innovation and investment regional activity are identified and grouped together in accordance with the presence of connection, strength and direction of impact. Correlation and regression analysis are used to determine the regional impact of innovation and investment activity and competitiveness. Accordingly, the nature, the correlation ra-tio and the degree of impact of certain innovation and investment indicators on the gross regional product are determined. A three-year forecast for regional competitiveness management is carried out on the basis of the actual data of the obtained dependency models of the indicators under study.