Ovcharuk M. Social-economic effectiveness of consumer co-operatives in Ukraine under the circumstances of market transformation

The analysis of social-economical and methodical aspects of efficiency of con- sumer co-operatives functioning of Ukraine and development of the recommen- dations on increase of its level at the present stage. The economic information is processed with the help of modern computer technologies. Are developed and are determined: criterion, system of parameters, technique of account and estimation of a level of social-economical effectiveness of consumer co-ope- ratives functioning under in market environment; the factors, which influence on social-economical effectiveness, reserves of increase of resource feedback potential of consumer co-operatives; model of the taxation of the enterprises of consumer co-operatives; a technique of account of efficiency of the investment programs. It will allow to enter into practice of ac-tivity of system of a measure on structural reorganization of consumer co-operatives, its functioning, raising efficiency. Sphere of use: educational process of high schools and colleg es of consumer cooperation, system of retraining and professional improvement skill.