Zyatkovskyi I. Finances of subjects of economic activity: fundamental basics and practice of management

Subject: management agents' finances under conditions of institutional transformation and entrepreneurship development in Ukraine. Aim: to estimate scientific and methodological foundations of finances of management agents of different property forms, legal organizational forms and fields; to elaborate scientifically proved proposals to organize the agents' finances. Methods: dialectical, scientific abstraction, modelling, statistical. Results: there have been extended the theoretical basics and developed some practical recommendations to improve organization of management agents' finances under conditions of institutional transformation in Ukraine. Novelty: there has been proposed a definition for a management agent, defined 'management agents' finances', proposed some conceptual approaches to the budget sector structuring, improved approaches to estimation of an industrial proprietor's efficiency and non-profit management agents, extended the legal approaches that should guarantee financial independence to members of production associations and efficient procedure of an association's profit formation and taxation, further developed definitions of enterprise finances and bankroll. Implemented into activities of State Property Fund of Ukraine, Public Commission on Securities and Stock Market, Ministry of Education and Science of Ukraine, financial organs and enterprises. Sphere: real economy sector, budget sector, sector of housekeeping maintenance. 6156