The paper is focused on marketing audit within the marketing system control. Marketing audit is one of the tools applied to assess and improve the use of marketing in corporate activity. One of the most debatable issues is the scope of control exercised within marketing audit and the envisaged threats (including resignation from using that tool of marketing audit) as well as the ways of mitigating those issues. Work on the paper included a narrative review of the concepts of structures of marketing audit presented in literature on the subject. The paper formulated main guidelines on the implementation of audit within the system of corporate management control. It presented the results of research on the significance and the extent of using marketing audit by the enterprises operating in Poland (descriptive review). The obtained results of research which was conducted at various stages of the development of Polish economy lead to a general observation that the entities operating on that market have not reached the required maturity which would induce ordered, structured control activity at the strategic level. The reasons for such condition can be found: in the orientation of the majority of entities to achieve current success; lack of awareness of ready solutions supporting such a level of management (including control); finding irrational grounds for such omission (pointing primarily to the limitations of financial, human, material, intellectual resources); fear of implementing new control procedures and achieved results of such control which were not always positive. In order to raise awareness of the marketing audit, it is recommended that this tool be promoted in the management literature. It should be advocated to use the opportunity of implementing partial audits devoted to selected elements of marketing activities. Compared with a system audit, they are simpler to carry out and less expensive. At the same time, they allow a very thorough assessment of the correctness of marketing activities of enterprises, minimizing the risk of functioning on the market.

The object of research is the management control of the costs of machine-building enterprises. The most problematic areas are obsolete management cost control tools, the lack of effective information and analytical cost management system and obsolete cost management tools. It is necessary to analyze the main stages of the management control of costs and highlight the main aspects of the existing limitations of the management control system costs. As an instrument on the basis of which a cost management mechanism is developed in this study to improve the efficiency of the enterprise, EVA (Economic Value Added) indicator is selected. This indicator is used to estimate the value of business as an indicator of the efficiency of the business entity, however, it was used as a cost management tool. This allows not only to cut costs, but also to identify unproductive expenses, do not bring added value to the consumer (rejection, work with hopeless debtors, etc.). Due to the financial mechanism of cost management based on the EVA method, it is possible to model, conduct and evaluate decisions in the aspect of added value. In the course of the research, the main indicators of the EVA method were modified to solve the problem of management cost control by effectively allocating financial resources within the framework of the implementation of the financial mechanism for managing costs. The application of the EVA indicator will allow to focus attention on the priority directions of development and build an effective financial mechanism for managing costs. This approach is characterized by the application of the principle of resource-saving in the process of reducing costs, as well as the principle of reducing investment, do not create added value. It is proved that the EVA indicator allows to answer the question of the company’s investors about what type of financing and the amount of capital necessary to obtain a certain amount of profit. It is analyzed that this approach makes a new emphasis on optimizing the size and structure of capital, therefore, companies that have realized the need to reduce costs need to pay due attention to this fact.

The activity of international agroholdings is considered as an object of research. Insufficient formalization of cause-effect relationships on the basis of analytical dependencies determining the prospects for the development of agroholdings is a shortcoming of the study of the activities of agroholdings in the current financing environment. The analysis of tendencies in the development of enterprises of the agro-industrial complex of Ukraine shows that recently there has been a tendency towards development and territorial-organizational enlargement of agro-industrial enterprises by forming holdings, corporations and other agro-formations. There is also a tendency of merging enterprises into agroholdings. This allows companies not only to control the quality and cost of products, but also increases the likelihood of obtaining credit resources. At the same time, the role of investment processes, the development of methods for their implementation and effective management of them is growing. To reflect the patterns of functioning of agricultural holdings and the mechanisms of their internal relationships, factors of influence on their activities in the context of its components have been investigated. On the basis of factor analysis, systems of models of latent factors that affect the components of agricultural holdings are developed. It is established that these include: dynamics of investment in the expansion of production activities of agroholdings; dynamics of expenditures and sources of financing; dynamics of innovation activities of agroholdings. In terms of the dynamics of costs and sources of financing, the most significant latent factors are: the share of agroholdings, which introduced innovations; the total amount of costs of agricultural holdings for the introduction of new technologies; the number of implemented new low-waste, resource-saving processes. Thanks to the obtained results, it is possible to obtain the most significant factors on the basis of the interrelation of the set of indicators. This, in contrast to similar known stand-alone indicators, provides the advantages of finding prospects for the development of agricultural holdings in the world market for foreign investment on the basis of a complex of latent key factors.

The object of research is efficiency audit in the system of state financial control. The need to introduce performance audit in the system of state financial control is conditioned by the control and evaluation of public expenditures. One of the most problematic areas is the lack of systematic research to improve the organizational, methodological, regulatory and information support of the audit of the effectiveness of the use of budget funds and property. In the course of research the following methods were used: analysis and synthesis, observations, comparative and analytical methods, methods of logical generalization, systematization, inductive and graphical presentation of results. The work analyzes the approaches of scientists to determine the essence of performance audit and found that performance audit is a separate type of audit activity. The place of performance audit in the system of state financial control is determined, the directions of application and the performance audit function are considered. The comparative characteristic of efficiency audit and financial audit is carried out. The study of the essence of performance audit allowed to determine the main purpose, to highlight the economic and social need for its implementation. It is established that performance audit is a type of state audit. The main directions of performance audit are determined depending on the needs of users. Groups of unresolved issues are identified that do not allow the introduction of performance audit in the system of state financial control of Ukraine. Based on the presented comparative characteristics of performance audit and financial audit, negative trends in the introduction of the activities of regulatory bodies into practice have been singled out. The dependence of losses of budgetary funds due to lack of norms of identification of inefficient and inexpedient use is established. The definition of these norms will reduce the violations and deficiencies in the use of budgetary funds and increase the level of efficiency of budget programs. Due to the highlighted problem issue, the direction of improving the system for organizing the implementation of performance audit, methodological and information support has been obtained. On the basis of experimental research, the effectiveness of the implementation of the audit of the use of resources from an information source has been established.

The object of research is human capital measurement. Acting as the initial stage of managing this capital, the measurement process in its current form is characterized by the presence of significant scientific gaps. Among the basic – a narrow range of elements of human capital for measurement, limited characteristics for individual elements of capital, the choice of the latter without proper justification, the identification of measurement and evaluation processes is similar. It is established that the preservation of these gaps threatens business by adopting unjustified managerial decisions, which will result in slowing the development of human capital with deteriorating quality characteristics or even its loss. The necessity of a clear delineation of the content and results of measurement and evaluation of human capital as adjacent processes of a single management contour is determined. Classification of indicators of measurement of the human capital of the enterprise is presented, in a complex reflects tasks of the given process and demands formation of system of corresponding indicators. The requirements for the system of indicators of measuring the human capital of an enterprise and its level are determined, and they correspond to the stages of reproduction of this capital. The expediency of distinguishing separate subsystems according to the elements of the human capital of the enterprise and the means of ensuring the functioning of these subsystems is proved, corresponds to the architectonics of the given capital and to the objects of administrative influence. The validity of the subsystems of measuring the human capital of an enterprise based on the elements «education capital», «promotion capital», «mobility capital», «health capital», «culture capital» and in terms of means of ensuring the functioning of the marked elements is justified. The procedure for measuring the human capital of an enterprise based on complex and general indicators of its status and indicators of its effectiveness is proposed. Realization of the developed proposals in practice allows to identify consistently and in-depth the state of the human capital of the enterprise, the development of means for ensuring the functioning of its individual subsystems, and the effectiveness of the use of aggregate human capital. Unlike similar known methods, approaches are proposed that provide the basis for further comprehensive assessment of both the characteristics of human capital and the levers of its management.

The object of research is the enterprises of agro-industrial complex (AIC) of Ukraine, which realize modernization processes. It is determined that the lack of a unified concept of an effective strategy for the modernization of enterprises in the agro-industrial complex excludes the organizational context. The transport infrastructure provides the basic communication processes and organizational relations as the most important conditions for the implementation of the modernization strategy of the enterprises of the agro-industrial complex. Theoretical and methodological basis of research is the scientific work of researchers on the strategy of modernization, the main schools of management and the directions of the systematic approach to the application of the efficiency of conducting agro-industrial business. In the course of research, general scientific and special research methods were used: analysis and synthesis, analogies and comparative analysis, decomposition method. Such methods have significant advantages in significantly reducing the level of risk, as well as the cost of modernization processes. The peculiarities and basic regularities of modernization processes of enterprises of the agro-industrial complex of Ukraine, which provide sustainable strategic development of the country’s economy, are substantiated. The situation under which the implementation of modernization processes is the main link in the strategic development of the Ukrainian economy is grounded, and includes two main blocks: the formation of a transport infrastructure to provide a multilevel information field and the implementation of the structure at the functional level. These are two independent stages of implementation of the strategy of modernization of the agro-industrial complex of Ukraine. The main problems and difficulties of the strategy of modernization of the agro-industrial complex, which determine the strategic gap, are identified – the lack of compliance with the practice of implementing the modernization strategy with existing strategic plans for the modernization of enterprises in the agro-industrial complex. Problems are divided into groups of objective and subjective nature. This is due to the fact that there is a high level of instability of the influence of factors of the environment, as well as subjective problems of the implementation of the modernization strategy, which are related to the efficiency of the use of labor potential in practice.

The object of research is the components of lean accounting of cash from operating activities in their interaction, taking into account the focus on minimizing losses in the system of lean management. On the organizational side, it is reasoned to revise the composition of the accounting service employees by coordinating interaction with the staff within the limits of their duties and the level of professional competence. On the methodical aspect, the use of lean manufacturing methods (Standard Operating Procedure, Value Stream Mapping, Poka-Yoke, 5 S, Just-in-Time, Visual Management, Single Minute Exchange of Dies) in conjunction with the methods of strategic management accounting (ABC, XYZ , RFM, FMR, VEN, QRS) while observing the methods of financial accounting. On the technological aspect, it is proved expedient to develop internal standards of the enterprise for setting lean accounting of cash flow synchronization from the operating activity of an industrial enterprise through the value stream. Based on the results of application of the methods of systemic and critical analysis, the elements of the lean accounting basis of the enterprise are justified: the purpose of accounting and users of information; principles, methods, objects, meters and the obligation to keep records; time horizon; information sources. Based on the results of the scientific information search and logical generalization, the main guidelines for the enterprise’s lean accounting are established. Comparison of lean accounting by basis elements with financial accounting, management accounting and strategic management accounting is performed. The importance of lean accounting in the management of a modern industrial enterprise from the position of strengthening the role of information and its value for substantiating and adopting the best managerial decisions with a focus on satisfying the requirements of customers and taking into account the interest of suppliers is proved. The methodical approach to the identification and generalization of the composition of the factors influencing the synchronization of cash flow from the operating activity of an industrial enterprise, as well as the establishment of cause-effect relationships between them, using the Ishikawa diagram, has been improved. Based on the results of using the graphical method, key factors of influence are established: volume, quality, value and time.