THEORETICAL-METHODOLOGICAL BASIS OF THE INTERACTION PROCESS RESEARCH OF SUBJECTS OF DIFFERENT ECONOMIC AND LEGAL FORMS OF ECONOMY

328 ISSN 2306-4994 (print); ISSN 2310-8770 (online) UDC 334.7:334.7.01 Politylo M. Ph. D. in Economics, AssociateProfessor, Associate Professor of Finance Department, Lviv Polytechnic National University, Ukraine; e-mail: Mariia.P.Politylo@lpnu.ua; ORCID ID: 0000-0002-6147-1397 Chubka O. Ph. D. in Economics, Associate Professor, Associate Professor of Finance Department, Lviv Polytechnic National University,Ukraine; e-mail: Olha.M.Chubka@lpnu.ua; ORCID ID: 0000-0002-6310-0741 Smirnova T. Ph. D. in Economics, Associate Professor, Associate Professor of Finance Department, Lviv Polytechnic National University, Ukraine; Tetiana.O.Smirnova@lpnu.ua; ORCID ID: 0000-0003-2897-0079

Formulation of the problem. The main purpose of enterprises in today's economic environment is to produce competitive high quality goods that can meet the full needs of society. However, in the conditions of filling the markets with imported goods or very cheap ones, such as Chinese or expensive and high-quality foreign-made goods and Ukraine's backwardness in the technological sphere from leading countries such as the US, Germany, France, England, it is very difficult to create such enterprises that would work independently in domestic market, and subsequently entered foreign international markets. That is, such structural units that would independently produce high-quality goods that bring steady, geometrically increasing profits.
That is why in the way of development of the state, regions and enterprises, such forms of management as cooperation and specialization should be used in practice, which would have a positive effect in overcoming both the economic crisis and increase of profits due to the increase in the level of economic efficiency of management, in particular due to the growth of financial economic indicators.
Analysis of recent research and publications. Investigations of such forms of economic activity as cooperation, in particular, the analysis of existing and development of new scientific approaches to understanding the essence of the concept of «cooperation» were devoted in the publication of such Ukrainian and foreign scientists as M. G. Akulov The purpose of the article is to consider approaches to defining the content of the concept of cooperation as a process of cooperation and interaction of subjects of different economic and legal forms of economic activity, proposed by domestic and foreign scientists in order to comprehensively analyze different aspects of this concept and to formulate the author's contentinterpretation of this category.
Presenting of main material. The genesis of the concept of «cooperative», «cooperation» has a long history. As early as the beginning of the 20th century, researchers explored that one of the most effective forms of business is cooperation, understanding it as cooperation in the economic sphere based on democratic principles in order to achieve its goals.
As the development of world history shows, since ancient times, people have helped each other (fishing, cattle breeding, etc.), which in its essence was a kind of cooperation based on mutual assistance. Under market conditions, cooperation has become more widespread and complex. Consumer, delivery, production, credit and other forms of cooperation appeared. In times of economic crisis, cooperation has become one of the effective ways of its overcoming. By joining unions, cooperatives reduce the risk of bankruptcy at the expense of the non-profit organizations that they was created, allowing these businesses a better chance of surviving in the face of an unstable political or economic situation. For, as rightly remarked the famous classicist of the cooperative Robert Owen rightly called the «father» of the cooperative movement [8], «In unity is power» [7].
In the context of the transition to a market economy and throughout the history of economic development, economists have not developed a single clearly formulated approach to defining the concept of «cooperation». Thus, in particular, some authors pay more attention to the economic meaning of the concept of cooperation, while paying attention to the disclosure of one of its most important characteristics -saving resources through their shared use. Other authors place emphasis on the organizational and managerial aspect and reduce the fact that cooperation is formed primarily with the purpose of organizing the process of many subjects cooperation in market relations for the both tasks implementation such as the production of goods (production cooperation) and for the provision of services or various financial-credit operations (credit ISSN 2306-4994 (print); ISSN 2310-8770 (online) cooperation). Many researchers turn their attention to the social attributes of co-operation, where the main characteristic is joint socio-public mutual assistance in the process of achieving this goal.
As rightly observed one of the first domestic Ukrainian economists, Prof. V. Celarius, who researched the problems of cooperation: «There is hardly any other site in the social sciences where the question of basic understanding is as complicated as it is in the section on cooperation… Literature is, but it is either agitating or improper-technical» [9, p. 5]. It is worth noting that there are practically no modern special studies about cooperation in Ukraine. Unfortunately, it is necessary to acknowledge the fact that the issue of cooperation in domestic science has received insufficient attention, although nowadays the cooperative principles are widely used in practice. For example, in the economy of modern Germany, which is the founder of credit cooperatives, especially cooperative principles are used in lending to farms. Effective principles of industrial cooperation are still in use in France. England is still considered the birthplace of consumer cooperation. That is, the history of development of the cooperative continues today, although it is taking on more complex and modern forms. Therefore, for Ukraine the research of cooperation problems in all spheres is relevant and needs further study, systematization, generalization and, what is extremely important -the development of new models for successful implementation of the cooperation process.
Thus, there is an urgent need for a more detailed examination of the definition of the concept of «cooperation» by both foreign and domestic scientists in order to comprehensively analyze the various aspects of this concept and, on this basis, the author's content -interpretation of this category. In addition, there is a scientific need for a clear distinction between the concepts of «cooperative» and «cooperation», as quite often these concepts are identified.
Consider in more detail the existing scientific approaches to understanding the essence of cooperation: in particular, researchers believe that cooperation is primarily an organized voluntary collective association of property and (or) labor in various fields of economic activity [11, p. 225]. In this definition, the authors emphasize that cooperation is, primarily, a voluntary collective association, which is created on a democratic basis. However, this definition, unfortunately, does not indicate the purpose of creating such an association, which significantly narrows its content. In addition, the authors do not specify how such an association should be organized legally, that is, it is not clear whether it should be legally registered or simply operate without state registration.
It is also worth noting that the same authors also provide a definition of «production cooperation». The content of which they reduce to the form of industrial relations of enterprises that jointly produce certain products [11, p. 225]. That is, the emphasis is placed on the industrial relations of enterprises, and in this sense, cooperation in the field of production is intended to liaise with the manufacturing enterprises. Such a definition would be much better if «relations» was replaced by the word «cooperation», since the latter, more specifically defines the essence of cooperative. Then, production cooperative can be seen as cooperation in the field of production, built on cooperative principles in enterprises that jointly produce certain products.
Another approach to determining the content of the concept of cooperation deserves scientific attention. Thus, V. Kolomoytsev, in his dictionary developed states that cooperation is a form of work organization, in which a large number of people systematically and jointly participate in the same or in different but related work processes, and secondly, is a collective association in the sphere of production and exchange [5, p. 155]. The positive point, in our opinion, is that cooperation by the author is a kind of systematic, which in its essence is the core of the system of managing the activities of such a collective association.
We can agree with this author's opinion that cooperation in industry implies the establishment of long-term industrial relations between enterprises based on deepening their specialization [5, p. 155]. What is important here is that the author focuses on deepening the specialization that underlies the cooperation. Indeed, each enterprise specializes in the production of certain products, and therefore, the choice of forms of enterprise cooperation depends on the nature of the specialization. Similar in its content is the definition of cooperative production -as a certain form of social organization of production, which is reflected in long production relationships between enterprises that jointly produce products [6, p. 489-493]. In our view, this definition of cooperative production would be better perceived as production cooperation, since the author's «attachment» to the temporal characteristic of «prolonged» indicates the peculiarities of cooperation activity more than cooperatives.
In a fairly popular encyclopedia published by domestic economists, cooperatives (Latin cooperation, coopero-collaborative) -is interpreted as a form of voluntary association between individuals and legal entities for collective production, business, trade or consumer activity on the basis of democratic governance and combination ofpersonal and public interests [4, p. 307-308]. In this characteristic both individuals and legal entities are included in this definition. That is, that cooperative can be carried out between not only individuals but also legal entities. If, however, provided that production cooperation is carried out only between enterprises (only between legal entities), then this may be a significant feature that distinguishes cooperative from cooperation.
It is interesting that in the above-mentioned work also defines the concept of «labor cooperative» -as a form of labor organization, performance of works based on joint participation in a single labor process of a large number of employees performing various operations of this process [4, p. 309]. The separation of the concept of «cooperative of labor» is justified by the authors, since many scientists replace it more broadly in terms of the concept of «cooperative». We believe that this approach to defining scientific terms contributes to a deeper study of other important features of the concept of «cooperation» and, consequently, to a more detailed study of cooperative problems in order to further address them in practice.
As for the content of «cooperation», the authors of the encyclopedia reduce it to establishing long-term industrial relations between enterprises, each of which specializes in the production of individual parts of a single product (object) [4, p. 309]. That is to say, such cooperation must be long-lasting, since temporary cooperation will not have a positive effect and will subsequently lead to unjustified downtime in production.
In the prepared book of the famous Ukrainian scientist A. Galchynsky cooperative is defined as a special form of long-term rational industrial relations between specialized independent enterprises in comparison with other enterprises that do not have such ties [2, p. 309]. The above arguments suggest that this definition reveals the essence of the concept of cooperative production rather than cooperation.
Considering the substantive aspect of the definition of the concept, one should not overlook its etymology. Thus, the famous researcher of the credit cooperative V.V. Goncharenko states that the word «cooperation» (from Latin cooperatio) is literally translated as «cooperation» and is used in two meanings. First, the term, as the author believes, is used when it comes to cooperation as a process of combining labor, material, intellectual and other resources to work together and achieve a specific goal. Then it makes sense to talk about labor cooperation, cooperation, inter-economic cooperation, etc. [1; 3, p. 12]. In our opinion, not all these concepts can be identified, because they are different and have their own characteristics, which still need to be considered and elaborated in more detail.
Secondly, V.V. Goncharenko considers that the term «cooperative» is used when referring to cooperative as a certain organizational form, and is used to refer a set of specific organizational and legal forms that is called cooperatives. That is, defining credit, consumer, agricultural, housing or other types of cooperatives, we can reduce them to a certain institution -cooperatives of the relevant type [3, p. 12-13]. In this sense, the term «cooperative» is used to identify it as a particular institution, which, by analogy, allows one to define, for example, consumer cooperation as an institute for consumer cooperative. The content of such a concept is filled with more integrated, generalized features, and therefore, in our view, it is more appropriate to consider it at the macro level (credit cooperation of Germany), whereas the concept of «cooperation», which is perceived as cooperation at the meso or micro levels (cooperation of enterprises in certain region, etc.). The authors of another handbook, dictionary of foreign-language words treat cooperation as one of the forms of work organization, in which many people jointly participate in the same process, or in different but related processes of work [12, p. 331-332; 13]. What is important here is that co-operation is seen as the organization of a production process where people play a major role in the production sphere. Although incomplete coverage of the content is obvious, since the emphasis is on the organizational side of the cooperation, without indicating the presence of economic and social aspects.
At the legislative level, in particular, in the Law of Ukraine «About Cooperation» defines the following meaning of the concept of cooperation as a system of cooperative organizations created to meet the economic, social and other needs of its members [10, p. 142-152]. This interpretation of the concept of cooperation is to identify the system of cooperative organizations with the characteristics of such a phenomenon as cooperation, which in our opinion is erroneous.
Therefore, as already have seen above, the cooperation is intended to serve both economic entities -entrepreneurs through the creation of various joint ventures and other economic associations, and ordinary citizens -in the form of establishing such a basic legal form of cooperation as a cooperative, which brings together many people to work together for the selfreliance of needs and interests. Therefore, we believe that the identification of the meaning of the concept of «cooperation» should be approached systematically, considering it from all sides. Only then the concept of cooperation can be perceived as a phenomenon in the economy, as a process of citizen cooperation, and as one of the most effective forms of enterprise integration.
Considering the above, production cooperation, in our opinion, is first and foremost the cooperation of legal entities -market entities in different sectors of the economy on a democratic basis whose main purpose is to maximize profits, through achieving the effect of emergence and synergistic effect. In addition, the timing of this cooperation should also be taken into account.
In our view, cooperation should be seen in something different, namely through the social division of labor, through specialization, as an important factor in the formation of a competitive environment in the market, as a form of capital organization, as a specific form of cooperation.
The main characteristics of the content of the concept of «cooperation» are shown in Fig.   Fig. The

main features of the «cooperation»term meaning in the broad sense
Notes: Developed by the authors.
As can be seen from this figure, the defining meaning of the concept of «co-operation» is the system, since cooperation is an important system-forming element of socio-economic relations. If we treat the system as a set of interrelated elements, then the cooperative should be perceived as a system that connects certain elements, components to solve the common goal. Of course, cooperation should be seen as a rather complex concept, because it covers the whole system socially economic relations, including various legal and moral aspects. In addition, cooperation is a special system of harmonization of interests and in which the spirit of justice, corporate spirit, collectivity and corporate spirit are laid.
Conclusions. Thus, we can conclude and define the meaning of the concept of «cooperation» as follows: cooperation is a specific integrating, synthesizing, structural, system-forming element of the system of socio-economic relations, which aims to provide integration and interaction of subjects of different economic and legal forms of management common goal while minimizing costs. We believe that this concept should be understood broadly. 1