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Документ Devising the policy of funds allocation in the decision-making process under the budget and tax management(ПП "Технологічний Центр", 2022) Kuzmynchuk, Nataliia; Mardus, Nataliia; Davydov, Oleksandr; Yevtushenko, Viktoriia; Melen, Olena; Kharchenko, AllaThis paper reports a seminal study whose relevance and significance are related to strengthening the importance of improving the distribution policy by introducing a model for optimizing the allocation of budget funds in the decision-making process. It has been determined that the potential of life support of the population in a region (PLSP in a region) acts as a tool for examining the resources in the region in terms of their capability to meet the needs of the population of the region in the current period and in the future. Based on the anthropocentric approach, it was determined that the main strategic resource is human potential that possesses a set of characteristics (components), which reflect its physical potential, the potential abilities and knowledge, as well as property potential. The implementation of the PLSP concept in the region has caused an urgent desire to study modern problems related to the budget and tax management of regional development, specifically, the management of budget expenditures at the stage of their allocation using modern means for supporting these processes. The expediency of using models of mathematical programming to determine the effective structure of the budget, taking into consideration the rate of inflation and the use of the methodology for calculating real wages, has been established. The following values for most priority areas of budget financing were calculated: the level of development of social infrastructure (11 %), the level of vocational training (29 %), the level of remuneration and entrepreneurial income (21 %), and the level of social payments to the population (14 %). It has been found that when a new allocation of budget funds is implemented, the value of the achieved level of PLSP development in a region could increase by 9 % compared to 2021. The proposed approach is a permanently important prerequisite for the formation of priority areas of budget financing for the components of PLSP in a region in the process of producing and implementing universal and specific solutions in the field of budget and tax management.Документ Estimation of the state of the domestic market of goods(Sciemcee Publishing, 2018) Mardus, Nataliia; Brik, SvіtlanaThe paper examines the state of the domestic market goods of Ukrainian, based on methodological approaches to assessing the state of the domestic market. The distribution of coefficients of change of individual indices of the internal market of goods with the account of information orientation of indicators is substantiated. The group of coefficients was substantiated and introduced and the method of calculation was determined. As a result, the distribution of indicators for assessing the state of the domestic market, taking into account their informational heterogeneity, was formed and substantiated. The evaluation of indicators of a functional nature, a structural nature, a factor and a determining factor was conducted in order to obtain a generalizing indicator of the state of the domestic market of goods.Документ The Experience of European Countries in Managing the Expenditures of Enterprises in the Agricultural Sector(2022) Reznik, Andrii; Lavrynenko, Svitlana; Zeliska, Antonina; Mardus, Nataliia; Samborska, OksanaEnsuring the efficient development and functioning of agricultural enterprises depends on the rationally formed optimal level of costs for the implementation of economic activities, particularly for the production of agricultural products. This article aims to describe methodological principles of cost management of agricultural enterprises based on the European Union countries using determination of interconnection between total costs of agricultural enterprises and indicators of the value of agricultural products manufactured by them. Methods: theoretical analysis, abstraction, induction, deduction, tabular and graphical presentation, description, comparison, comparison, and generalization. Results: It was found that the disclosure of methodological principles of cost management of agricultural enterprises should be carried out by identifying the relationship between the total costs of agrarian enterprises and indicators of the cost of agricultural products produced by them using correlation analysis. As a result of correlation analysis, we established direct and reversed very high, high, medium, moderate, and weak correlations between the indicator of total costs of agricultural enterprises and the indicator of the cost of grain growing, index of production cost of industrial crops and the index of the cost of forage crops production according to the surveyed countries of the European Union. It was found that with very high and high intensity of interconnection between the analyzed variables. The increase in the indicator of total costs directly affects the growth of the cost of growing crops by agricultural enterprises in Austria, Belgium, Bulgaria, Croatia, Cyprus, Estonia, Latvia, the Netherlands, and Romania. The growth in the indicator of total costs directly affects the growth of the production cost of industrial crops by agricultural enterprises of Denmark, Estonia, Greece, Latvia, and Portugal and the increase in the indicator of total costs directly affects the increase in the cost of growing forage crops by agricultural enterprises of Belgium, Croatia, Cyprus, Estonia, Ireland, the Netherlands, Romania, Slovenia, Spain, and Sweden. The prospect of the following research is to disclose the methodological principles of cost management of agricultural enterprises on the application of the United States of America.