Annotation: (Українська) У статті розглянуто необхідність збільшення власного капіталу українських банків. Досліджено і проаналізовано шляхи формування власного капіталу банківських установ в сучасних умовах, наведено переваги і недоліки запропонованих методів капіталізації. Виявлено необхідність і доцільність поєднання декількох інструментів збільшення власного капіталу.

Annotation: The article examines the opportunities and risks of the Association Agreement for Ukrainian business. The peculiarities of application of the economic part of the Association Agreement are analyzed. It was determined that the establishment of the FTA FP between Ukraine and the EU will take place gradually, over 10 years. Work on the creation of the FTA, among other things, will be the abolition of import duties by Ukraine and the EU on most goods imported into each other's markets. It is analyzed that the introduction of rules for determining the origin of goods, which is one of the elements of the application of trade preferences. It was determined that it is important for Ukraine to bring its technical regulations, procedures, sanitary and phytosanitary measures and food safety measures in line with European ones, so that Ukrainian industrial goods, agricultural and food products will not require additional certification in the EU. The parties will establish the most favorable conditions for access to their services markets and Ukraine will introduce EU rules in the field of public procurement, which will gradually open the EU public procurement market for Ukraine. It is determined that the development of international business will be positively affected by the simplification of customs procedures and the prevention of fraud, smuggling and other offenses in the field of cross-border movement of goods.

Annotation: The article examines the use of leasing services in commercial activities and the integration of Ukrainian enterprises into the international leasing market. The essence and history of international leasing as a tool of foreign economic activity are revealed. The theoretical bases of research of international leasing in commercial activity are analyzed. The ways of improvement and prospects of participation of Ukrainian enterprises in international leasing processes are analyzed. The world experience of using leasing services in commercial activity is analyzed.

Annotation: The article considers the analysis of the main indicators of PJSC "Insurance Group" TAS "as a factor in ensuring a stable financial position. As a result, the components of the policy of economic activity and their impact on the financial condition of the company are identified. The concept of "technical and economic characteristics" was further developed as an analysis of key performance indicators, a set of tools, methods (techniques) for analyzing the financial condition of the enterprise, management and implementation of protection of the enterprise from negative external and internal environments and the ability to quickly eliminate threats that affect or may adversely affect its activities.

Annotation: The scientific practice has introduced the results of the national currency and export control as an instrument of the state's economic policy. Main goal of the article is to bring the results and the publicity of the day of currency and export control as an object of economic advancement and instrument of the state's economic policy. It is stated that currency and export control is a suspicious phenomenon to be ruled on a foldable one and to rub off economic interests, and as a mechanism it is a foldable management and organizational procedure.

Annotation: The article describes the main actors that create favorable working conditions. Their tasks and principles of activity are considered. Ways to harmonize the psychological or physical burden on employees are provided.

Annotation: The article analyzes the impact of the decisions of the Constitutional Court of Ukraine on labor legislation. Cases of labor disputes and ways of their resolution by the Constitutional Court of Ukraine are considered.

Annotation: (Українська) В статті розкрито питання доцільності впровадження управлінського обліку для підвищення ефективності управління грошовими коштами підприємства. Показано основні методичні засади організації управлінського обліку грошових коштів шляхом перетворення структурних підрозділів підприємства у центри відповідальності. Запропоновано ввести наступні види центрів відповідальності на підприємстві: центр формування вхідного грошового потоку, центр формування вихідного грошового потоку, центр формування чистого грошового потоку, центр планування і контролю грошових потоків. Розглянуто господарські операції, які впливають на збільшення грошового потоку. Показано через які операції рівень грошових коштів підприємства зменшується. Схематично представлено систему центрів відповідальності за формування грошових потоків підприємства.

Annotation: The article defines the essence of international activities of forwarding companies. A study of the main indicators of the development of international freight forwarding services in Ukraine. The peculiarities of the organization of the process of providing international freight forwarding services on the example of the company LLC "KIY AVIA CARGO" are considered.

Annotation: The article shows different scientific views on the concept of depreciation in accounting and tax approaches. The interpretation of the concept of "depreciation" in the normative documents of Ukraine is revealed. The classification of methods of depreciation depending on the method of obtaining economic benefits. Scientific approaches to the interpretation of depreciation of fixed assets are grouped into three areas. The classification of different methods of depreciation of fixed assets provided by the Tax Code of Ukraine is presented. An analytical Review of the advantages and disadvantages of different methods of depreciation of fixed assets has been made. It has been noted that different methods of depreciation will present different amounts of depreciation. Therefore, it is important for enterprises to select and implement most profitable method of depreciation for their business.