The aim of the article is to study the theoretical foundations and develop methodological, methodological and organizational approaches to management accounting in state institutions of higher education in Ukraine in the conditions of sustainable development goals implementation. Authors in the article suggest the distribution of activities, as well as the types of productive products of mentioned entities within them. A new concept of the planned cluster of management accounting in state institutions of higher education has been suggested for the development of budget planning. In the context of accounting cluster formation the model of coding of analytical accounts on the expenses accounts is offered, and also correlation of the last and codes of economic classification of expenses, a managerial reporting package is recommended for application. Within the control and analytical management accounting clusters of state institutions of higher education the adaptation of the general procedure of responsibility centers assessment is motivated, the composition of performance indicators is specified and the updated nomenclature of performance indicators is formed. In order to monitor the level of introduction of management accounting in the practice of state institutions of higher education, a model is formed, which is based on the calculation of an integrated indicator of the level of implementation of the latter; approbation of the developed model on the example of state institutions of higher education in Zhytomyr allowed to determine the leader who showed high results, leading the list of the latter.

Innovative policy and regional management leverages should create the foundations for the “impulse” to form the Ukrainian market of natural gas and its distribution. Efficient and desirable economic reforms in the activity of the gas distribution companies of the Western region of Ukraine will contribute to increasing their competitiveness level by implementing innovative activities. The paper aims to make an integral estimation of the competitive positions of the gas distribution companies that function on the Western Ukrainian market of natural gas distribution among consumers and develop practical recommendations directed at forming and implementing the innovative policy of improving their competitiveness. To achieve the aim, the authors have developed the methodology of calculating the competitiveness level for the gas distribution companies that function on a certain natural gas distribution market of any scale. Based on the results of the conducted research, the paper shows that the competitiveness condition of most gas distribution companies of the Western region of Ukraine is either of critical – І or satisfactory – ІІ levels. Meanwhile, it is worth mentioning that only AT “Chernivtsihaz” is characterized by the highest rate of competitiveness integral estimation among all the companies operating on the market of the natural gas distribution among consumers in the Western region of Ukraine. Therefore, it was identified as level ІІІ – “decent” level, which is the average competitive indicator.

Reaction of methyl 2-aryl-5-(chlorosulfonyl)-1,3-oxazole-4-carboxylates with 1H-pyrazol-5-amines and 1H-1,2,4-triazol-5-amines proceeds with the participation of endocyclic aminoazole nitrogen atoms to yield products containing a primary amino group. Being treated by sodium hydride these products undergo a further transformation into the tricyclic compounds. It has been shown that the cyclocondensation pathway includes the Smiles rearrangement with extrusion of SO2 followed by the elimination of MeOH. This reaction sequence is a convenient approach to the synthesis of new annulated [1,3]oxazolo[5,4-d]pyrimidine derivatives.

The problem of interaction of rod centralizers of casing with a well wall is considered. The paper aims at studying the ways of fastening of centralizer’s ends on the parameters of its rigidity and strength. Knowledge of these characteristics is necessary for the assessment of casing column drift and well completion quality. For simulation of the working links of the centralizers, the classical linear theory of smooth rods, rigid along the axis and elastic on bending is used. Stress-strain state of bow-type rod with six different variants of fastening under conditions of point contact is studied. The analytical relations between the contact force and the mutual approach of the column and the well wall, as well as the expressions for the admissible contact loads, are established. The way of fastening the rod significantly influences these characteristics; in particular, the fact of the presence or absence of freedom of mutual movement of its ends along the pipe is decisive. The engineering formulas, which serve as two-side estimations of the rigidity and strength of the real structures of centering devices, are obtained. A comparative analysis of mechanical properties of centralizers has been conducted.

The essence of administrative and territorial reform and decentralization reform in Ukraine is to move away from a centralized model of government in the state, ensure the ability of local self-government and build an effective system of territorial power organization in Ukraine based on the principles of subsidiarity, omnipresence and financial self-sufficiency of local self-government. The purpose of the article is to identify areas for improving the effectiveness of the administrative-territorial reform in Ukraine based on assessing the results of its financial decentralization component. Peculiarities of changing the territorial basis of local self-government in Ukraine investigate the necessity of moving from a voluntary amalgamation of territorial communities to the stage of their formation according to clearly defined criteria and providing opportunities for the development of such communities in the future. It focuses on the need to consolidate areas and change the system of interaction of the subregional level with the amalgamated territorial communities at a basic level.

The advantages of an integral approach to assessing the competitiveness of retailers are substantiated, which allows obtaining a more thorough and versatile informative base for making further managerial decisions to ensure the development of trading business. A new approach to the integral evaluation of the competitiveness of retailers is developed. The list of functional and structural components of competitiveness was substantiated: marketing,financial and investment, material and technical, intellectual and personnel,innovation, logistic and social. It is proposed to use the methodological sequence of competitiveness assessment, which involves the alternate passage of the following stages: construction of an evaluation hierarchy, identification of the levels of the criterion importance, definition of a set of “local vectors” by evaluation criteria, conducting comparative evaluation of competing enterprises, hierarchical synthesis of alternative options for ensuring competitiveness. The methods of an expert survey are used to form an information and analytical base. Using the Saaty’s analytic hierarchy process and the Delphi method of an expert survey, a matrix of pairwise comparisons of the criteria of the retailers’ competitiveness is formed. The Gallup Institute methodology is used to form the sample of enterprises. A matrix of rating positions of the socially-oriented retailers is developed to enable evaluation.On the basis of the obtained results – analytical support of the policy(regarding the competitiveness level, state of security and coefficients of weight of its functional and structural components), the strategic principles of managing the competitiveness of socially-oriented retailers. A matrix of strategic decisions on managing the competitiveness of socially-oriented retailers is developed.

The need to improve public administration of import dependency was characterized (in the example of Ukraine) and the signs of its influence and interconnection with ensuring the state’s economic security are characterized. The methodological sequence of import dependency evaluation is substantiated. Using Hotelling’s method of transformation (the method of principal components), the multiplicative form is presented and the integral index of import dependency of the country’s economy is calculated. Harrington’s interval scale is used to summarize the results of the integral evaluation of import dependency. The results of the evaluation have confirmed the high level of import dependency of the Ukrainian economy and clear tendencies for its strengthening, which is critically threatening to the country’s economic security. Using the tool of multivariate dynamic regression modeling, a statistically significant correlation between the level of import dependency and the country’s economic security is established. The economic and mathematical descriptive model of state management of the state’s economic security is formed, which is embedded in a methodical approach to strategizing the state policy of import substitution. The purpose of the state management of import substitution, the parameters of ensuring the country’s economic security agreed with it, the strategic priorities of the state policy of import substitution and the indicators of their implementation are determined.

This work presents a stress-strain state analytical estimation of restored tooth hard tissues with consideration of their contact interactions with a monolithic filling or a dental onlay. The tooth with a defect is simulated as a continuous isotropic cylindrical body with a non-through hole, and the filling or onlay is simulated as an elastic deformable cylinder. The contact between the tooth and the fillings (onlay) is simulated as the ideal contact. The final strength estimation of the restored tooth is carried out according to the energy criterion. The authors suggest a linear index of tooth damage for practical application of the obtained results. This index can be easily obtained by direct measurement. The differential approach is developed to select a restoring method of the tooth with the defect to provide a reliable restoration of the anatomical crown of the tooth.

This paper substantiates that increasing the capacity of the consumer market is an important direction of the life quality improvement policy. Its implementation is the major strategic priority of all reforms in Ukraine. Based on the methods of economic and mathematical modeling, namely constructing the linear multiple regression equation, the level of impact of stimulating and destimulating factors on the consumer capacity of the oblasts of the Carpathian region is determined.

The influence of military-political instability at the state security has special consequences and cannot be ignored. That is why the methods of economic security calculations should be adapted to modern conditions. Significant changes in economic, political, social conditions in Ukraine because of the influence of military events cause the necessity of developing approaches to calculations of economic security level. The article aims at analyzing active methods of calculations of economic security level to adapt their indicators to actual economic circumstances in Ukraine and the world. Indicators of the economic security have been composed of budget, money-credit, foreign exchange, debt, known banking financial market security, banking security. Every component of economic security has factors of war influence, which, as a result, correlates with the integral indicator of economic security. The relevance and indispensability of reinforcement of the economy’s competitiveness on security foundations are substantiated. The authors’ methods of calculation of an integral indicator of economic security have been suggested. A taxonomic indicator is used to measure the level of security. Conclusions regarding the preconditions, capacity, and availability of tendencies of economic security in regions of the country have been made. Strategic priorities of the state policy for reinforcement of economic security have been substantiated.