Scientific and methodological approach to assessing performance indicators when leaving the tolling scheme of production




Contribution for Amortization, Cost of Production, Income Tax, Operations Tolling, Proceeds from the Sale of Products, Rate Accumulated Amount, Tolling Agreement, Working Capital


In modern terms the characteristics of efficient working capital management plays a key role for businesses of any sector of the economy. Much of the domestic enterprises in a state of bankruptcy came to him because of a violation of the circulation of working capital.

It is often the only way to improve the business and overcome the crisis of insolvency is to conclude long-term contracts for the financing needs in raw materials, i.e. agreements tolling operations. In this tolling interaction is the main consideration of the interests of all parties and ensure the economic benefits of cooperation.

Analyzing the legal framework for the organization and operations of tolling the following legal instruments that is currently in force can be highlighted, namely the Customs Code of Ukraine № 4495-VI of 03.02.2015 with amendments and supplements from 02.03.2015, the Tax Code of Ukraine № 2755-VI of 02.12.2010 with amendments of 17.09.2015, the Law of Ukraine "About Foreign Economic Activity" № 960-XII of 16.04.1991 with amendments and supplements from 02.03.2015.

The study is dedicated to examining effective interaction of tolling schemes used throughout the world. Classification of tolling existing species is improved. The methodical approach created to assess the tolling scheme out of production for two alternatives to domestic producers: the accumulation of working capital and a loan in the amount of working capital needed for the company to work independently. The proposed running economic and mathematical tool of economic cooperation of manufacturers with tolling subjects will allow domestic enterprises with different initial conditions objectively assess the prospects for further cooperation with tolling scheme for manufacturers and choose the most suitable way out of the tolling scheme production.

Author Biographies

Lyudmyla Batchenko, Kyiv National University of Culture and Arts

Doctor of Economics, Professor

Tetiana Kniazieva, National Pedagogical Dragomanov University

Doctor of Economics, Associate Professor


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How to Cite

Batchenko, L., & Kniazieva, T. (2017). Scientific and methodological approach to assessing performance indicators when leaving the tolling scheme of production. Skhid, (1(147).