Substantial-Motivational Mechanism for Substantiation of Tolling Operations in Conditions of the European Integration
Анотація
The article is concerned with conceptualization of substance, distinguishing characteristics and motives of the implementation of tolling operations in conditions of the European integration. The study, based on the systematization and analysis of existing scientific approaches to definition of essence of tolling and tolling operations, has disclosed the dominating poli-positionality and ambiguity in this area. Economical autonomy of tolling operations has been determined, their difference from the operations with customerfurnished raw materials has been allocated, substance and characteristics of tolling operations has been conceptually grounded, motives of their implementation for both the customer and the provider has been systematized. It is proved that implementation of tolling operations will address the pivotal financial, production and staffing problems of domestic enterprises and ensure their progressive development in conditions of the European integration. Prospect of further research is developing a conceptual framework for management of tolling operations, which will provide targeted exposure of management system on the controlled system, which is directly involved in the implementation of tolling operations, with a view to enhancing the efficiency of tolling process
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