The article considers the essence and the main features of the document, describes its components, specifies the requirements as to documenting business operations in the accounting, emphasizes the specific character of documenting off-balance operations of the enterprise as well as analyses users’ information demands, which can be ensured by off-balance-sheet accounting. The article also identifies the ways to improve the documentation of operations which are reflected in off-balance accounts. It is noted that the formation of the primary observation of off-balance sheet accounting in the enterprise has to be carried out gradually, taking into account the goals and objectives of the accounting as well as the needs of users. The results of the study can be used by enterprises of various sectors of the economy if they have objects that appear in off-balance sheet accounts.

Explore the concept of image as a management category. Characterized by the nature, structure and functions of image position with domestic and foreign experts. The features of image formation, depending on the life cycle of the enterprise, as well as, depending on the target audience.

Insect pest complex of oilseed winter and spring rape was investigated in eastern forest-steppe of the Ukraine. The analysis of taxonomic and trophic structure of this complex shows that majority (48 %) of insect pests belongs to Coleoptera. Specialized types of pests share 54 % of the total list.

The article touches upon the socio-educational analysis of the readiness of the administrative staff of higher educational institutions (the professional functions of which are performance of the innovative activities and distribution of innovative products etc.) to perform the innovative activities. The discrepancy based on the formal date analysis (gender, age, work experience, job position etc.), cognitive readiness of the administrative staff of the higher educational institutions to perform innovations, level of motivation to manage the innovative process, personal qualities that administrators should possess to perform the innovative activities, peculiarities of the innovative activities in the frame of higher educational institutions was determined between the public request for quality assurance of the higher education, science-technical and humanity transformation requirements, readiness of the administrative staff of the higher educational institutions to perform the innovative activities in the request of the higher education development needs in Ukraine. The authors examined the development of the innovative competences of the administrative staff of higher educational institutions in the frame of the state target trainings for administrators, tailored for each category of administrators.

The article describes the main stages of innovation theory. The proposed chronological periodization of the development of innovation as the main source of global change. Selected and analyzed the specifics of each of the periods proposed chronological periodization. Analysis of the main features and performance of the major scientific representatives of each of the periods of the origin of innovation theory gave an opportunity to understand the key periods in the development of innovative theories of human development and highlight the main events that depended on their innovation support and theoretical underpinnings. An interconnection of innovative development with the scientific-technical revolution and technological changes.

The theoretical bases of training future officers for professional careers in the study of professional disciplines and defined components (motivation, operational and activity, emotional and volitional, personal and effective) criteria (awareness of the importance of future officers for their professional activity, the degree of formation of readiness to apply the acquired skills and skills for various professional activities, the ability for a decisive, strong-willed, focused professional activity, formation of personal qualities of future officers to perform professional activities) and indicators of future officers for professional careers in the study of professional disciplines.

This paper presents the status of vegetable production in Ukraine. Existing methods of seed encapsulating and the way of encapsulation of small-seeded vegetable seed with formation of the clay shell of spherical shape on the surface of seed is presented. The size-mass characteristics of encapsulated seeds are established. It is determined that such a process operation as encapsulation increases and equalizes the size and weight of seeds, which facilitates its mechanized sowing

Theoretical approaches to the management of financial sustainability of industrial enterprises; set of indicators of financial stability of industrial enterprises; developed proposals for improving governance financial stability on the basis of the specification stage. The process control financially sustainable enterprise development is a set of management functions arranged in a logical sequence of their execution and includes the following steps: identification of areas of sustainable development of the company; elements of sustainable development direction of the company; evaluation of their significance and diagnostic facts; diagnostics of the company; select the type of development management company; choice of methods, principles, goals and objectives of management for sustainable development of the company. The implementation of the functions provided by this management cycle allows for sustainable enterprise development.

The article deals with foreign estimation systems and their specifications. It is proved that Balanced Indices System meets the requirements of enterprise’s innovation activity complex evaluation most fully in comparison to other systems. By means of this system, both internal and external environment of enterprise’s activity applying financial and non-financial indices we can be evaluated; correlation between evaluation rates can be revealed, ensuring the strategy chosen, and motivating instruments can be highlighted.

The results of a survey of 92 patients with hemodynamic significant violations of patency of the portal vein. The basic are established etiopathogenetic factors of occurrence of this pathology. The authors shows the distribution of patients according to clinic-anatomic classification, clinical course and dynamics of disease. A considerable clinical material shows a typical and complicated course of version of the disease and its complications. Convincingly shows the possible individual advantages and indications for use in specific situations to diagnose hemodynamic significant violations of the patency of the portal vein of modern instrumental methods of diagnosis: echosonografii, Doppler ultrasound, computer and magnetic resonance imaging, angiography, etc.

The reproduction features of the strawberry blossom weevil in the central part of Ukrainian forest-steppe were studied. It was established, that cover soil with sawdust assistance decrease quantity of this pest therefore recommended the measure to create unfavorable conditions for the development of the pest.

On the basis of the scientific and methodological literature and practical observations searched evaluation method agility pupils of secondary schools in the classroom athletics. Advocated the idea that agility – the highest form of coordination abilities. The study will be useful for teachers of physical education. Education agility can be estimated by the number of learned skills to physical education classes in school and achievement in mobile gaming.

The article examines the role of financial and credit mechanism in the system of economic security subjects of agricultural production. The authors of the study results are summarized theoretical basis of financial and credit mechanism in the economic security of the subjects of agricultural production and its refined features and methodological characteristics.

The results of spring rape insects’ structure complex are expounded. During the investigation on a culture were marked 39 kinds from seven rows. Analysis of species composition shows that the systematic relation dominated by representatives of Coleoptera - 53,8%. The second largest group owns a number of kinds is Lepidoptera - 12,8%. Hemiptera and Diptera representatives occupy 10,2%, Ortoptera - 5,2%, but less numerous are Hymenoptera, Homoptera and Thysanoptera - by 2.6 %.