Tsal' I. Monitoring impacts on financial performance of postal operator

Object is the process of the financial performance of postal operator under the influence of various factors. Purpose is the scientific substantiation of theoretical and methodological provisions for implementation and monitoring of impacts on the financial performance of postal operator. In the process of solving a scientific problem in the main, the following methods as: a method of qualitative analysis and synthesis, economic and statistical methods, trend assessment, spreadsheet and graphical presentation of data; coefficient analysis, a method of grouping, the method of elimination (reception chain substitutions) and the method of expert evaluations have been used. Scientific novelty of the results is this: for the first time specific factors (money to pay pensions and allowances, funds principals) in the process of the monitoring of impacts on the financial performance of postal operator have been singled out and their impact on the assessment of the effectiveness of enterprise management has been determined; methodological approach to monitoring of impacts on the financial performance of postal service has been improved, revenue sharing approach to postal operator from operating lease of state property has been improved; composition of the business income of the main features, which were amended with an element - income from intellectual activities, as well as group of factors influencing the economic performance of postal operator, which consist of internal and external, taking into account the specific characteristics of the postal operator had the further development. The results have been implemented in Vinnytsia, Volyn, Zhitomir, Ivano-Frankivsk, Kirovohrad, Crimea, Kherson offices of Ukrposhta and in Vinnytsia University of Economy and Finance.