University Economic Bulletin最新文献

{"title":"Theoretical principles of digitalization of the treasury of Ukraine","authors":"I. Mykytyuk","doi":"10.31470/2306-546x-2022-54-19-23","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-54-19-23","url":null,"abstract":"Relevance of the research topic. The development and mastering of modern computer systems and their software open up wide opportunities for the treasury service to increase the effectiveness and efficiency of the functioning of the treasury system of servicing budgets at all levels, improving the quality of financial services provided by the treasury bodies, which determines the relevance of the topic of this study. Analysis of recent research and publications. Studies of issues related to the introduction of the latest information technologies, information support of the Treasury's needs with modern technologies were covered in the scientific literature by such scientists as V. M. Vdovin, G. A. Tytorenko, M. A. Abrosymova, T. B. Kublikova, E. I. Kurganska, Yu. O. Golynskyi, L. M. Lutsiv, O. O. Skoryk, O. M. Sevasteeva, L. Gordienko and others. However, despite existing scientific research, the issues of digitalization of the State Treasury Service of Ukraine do not lose their relevance and require further research. Highlighting unexplored parts of the general problem. Taking into account the constant transformation processes in the Treasury bodies, there are practically no scientific works devoted to the implementation of digitalization in the Treasury bodies. Setting the task, the goal of the research. The tasks of the study are to reveal the essence of the digitalization of the Treasury, tasks, goals and principles of digitalization. The purpose of the article is to study the theoretical foundations of the digitalization of Treasury bodies. Method or methodology of research. The article uses a set of scientific research methods: system approach, analysis, synthesis. Presentation of the main material. The essence and necessity of digitalization of activities of Treasury bodies is revealed. The tasks, principles and purpose of digitalization are determined. The analysis is carried out and the theoretical foundations of digitalization are defined. Field of application of results. The results of the study can be used in the process of forming a strategy for the digitalization of Treasury bodies. Conclusions from this study and prospects for further research in this direction. The validity of the theoretical foundations of the digitalization of the Treasury, with the determination of its purpose, tasks and principles, is a valid condition for the development of a strategy for the digitalization of the Treasury's bodies. In view of the transformational processes of the development of the treasury service of budget funds, the issues of new and improvement of the existing tools of standardization and optimization of advanced information technologies, aimed at the modernization and unification of treasury procedures, are significant and require further research.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126382989","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The essence and task of the innovative policy of social direction in today's conditions","authors":"O. Boiko, S. Kucherenko","doi":"10.31470/2306-546x-2022-54-7-19","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-54-7-19","url":null,"abstract":"Issues of social policy are the most important direction of state regulation of the economy, aimed at ensuring the well-being and comprehensive development of its citizens and society in general. After all, the social sphere not only regulates the employment processes of the population, but also provides work for millions of people in the country. According to statistical data, such branches of the social complex as health care, education, trade, housing and communal services, and others provide jobs for up to 20% of the economically active population, and in economically developed countries, up to 70% of all workers are employed in the service sector. The issue gained special importance during the invasion of the Russian Federation on the territory of Ukraine. Among the major tasks of the social policy of the state are: harmonization of social relations, coordination of interests and needs of individual population groups; creation of conditions for improving the material well-being of citizens; provision of social protection of all citizens and their basic socio-economic rights guaranteed by the state; ensuring rational employment of citizens in the war and post-war periods in Ukraine; development of branches of the social complex; ensuring the ecological stability of the country. The setting of the tasks consists in determining the basic principles of the development of social policy, as well as the development of national policy directions in the social sphere on an innovative basis. The purpose of the research is to determine the features of social policy on an innovative basis, taking into account the features of international experience. The main methods used during the research are analysis, statistical, comparison, regulatory and legal regulation. Results and discussion. The international experience of the peculiarities of the development of social policy in the countries of the European Union is summarized. The positive aspects of the development of the employed population are determined, taking into account the peculiarities of the development of innovations and the factors that restrain their development. An important development is the development of national policy directions in the social sphere on an innovative basis. The field of application of research results is socio-economic development.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"147 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127370867","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Increasing the competitiveness of the development of small enterprises based on the formation and spread of digital business processes","authors":"M. Ihnatenko, S. Zakharin, Anastasiya Krasnozhon","doi":"10.31470/2306-546x-2022-54-30-37","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-54-30-37","url":null,"abstract":"The subject of the study is the theoretical and practical aspects of the development and improvement of the competitiveness of small enterprises on the basis of the formation and spread of digital business processes in domestic small businesses of various fields and types of activity. The purpose of the article is to establish the main types and manifestations of digital business processes in small businesses, their content and competitive advantages, features of organization and management to increase the competitiveness of the functioning and development of small enterprises. The methodological basis of the article is the main methodological provisions of enterprise economics; problem-targeted approach; methods: system-structural analysis and synthesis, historical and monographic, statistical and economic. Results of the article. The competitive advantages of digitalization of business processes in small businesses have been established (optimization, productivity improvement, saving labor, money, etc., unification, improvement of the quality of products and services, etc.). It was determined that this allows us to predict their total distribution in the future. The main types of digital business processes were characterized and the addition of new ones (operations with cryptocurrencies) was substantiated. Manifestation formats, effectiveness and strategic development priorities for the future were developed. Field of application of results. The conclusions and results of the article can be used by small enterprises in the organization of business processes on the basis of digitalization; in the implementation of marketing technologies in the conditions of e-commerce; in strategies for increasing competitiveness. They will be useful in the educational process of economic specialties of institutions of higher education, in the scientific work of students, graduate students, and teachers. Conclusions. In the structure of modern social and industrial and economic activity at the level of small enterprises, digital business processes are gaining more and more importance. They are formed both in traditional activities and in the latest digital economy. However, in any case, they relate to both the main and auxiliary activities; all links of reproduction; provide significant savings due to optimization of the organization, automation, lack of need for premises, equipment, additional employees; reduce the number of errors and other negative manifestations of personal factors and thus work to increase the overall competitiveness of small businesses. Therefore, in the future, their unification by spheres of activity (food production, fashion industry, IT development, etc.) and introduction into the practice of small business management will be of great importance.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"35 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126522812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Environmental taxation and a reflection of its main elements in the accounting system","authors":"S. Sliusar","doi":"10.31470/2306-546x-2022-54-77-86","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-54-77-86","url":null,"abstract":"The subject of research is the procedure for taxation and reflection of environmental tax in the accounting system. The purpose of the article is to disclose a methodological approach to environmental taxation in Ukraine, which will make it possible to develop proposals for improving the information base formed by the accounting system and its further use in order to form various types of reporting, as well as planning actions to reduce the amount of pollution by business entities. The methodological basis of the study is the general scientific and special methods of scientific knowledge, applied at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systematic approach, induction and deduction, generalization. Results of work. The article carried out studies of the current state of taxation in the context of components of environmental taxes, analyzed the volume of such taxes in the budget by types of environmental pollution. National, regional and local administrative levels of influence have been identified that allow the implementation of environmental plans and measures in the legal field. Taking into account the current requirements of users of accounting information, the documentary reflection of the economic activity of the calculation of environmental tax obligations has been improved. A complex of analytical accounting system for settlement operations with the environmental tax budget was developed and its practical application is presented. Field of application of results in the activities of economic entities in certain sectors of the economy. Conclusions. The proposed procedure for reflecting transactions under accrued budgetary obligations is the result of compliance with environmental tax requirements. Environmental accounting, in turn, is the basis for obtaining this information on costs, analyzing and monitoring rational environmental activities. Therefore, the main objective of environmental accounting is to develop expense items to account for general operating expenses (or to form a separate sub-account to account for environmental expenses under the items) and accounting for 92 Administrative expenses. At the same time, аpplication of accounting standart 16 \"Expenses\" facilitates the provision of a list of items of expenses related to their accounting.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131601633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The theoretical basis of accounting payments to employees of healthcare institutions","authors":"O. Perchuk, M. Lyashenko, Julia Mala","doi":"10.31470/2306-546x-2022-54-53-64","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-54-53-64","url":null,"abstract":"The subject of research: theoretical provisions and current practice of accounting for employee benefits. The purpose of the study is to generalize and substantiate the theoretical aspects of accounting for payments to employees of health care institutions. Method or methodology for conducting research. The methodological basis of the research is the general theoretical methods of scientific knowledge, the main approaches and provisions of the accounting of payments to employees, which are highlighted in the works of domestic and foreign scientists. The following methods were used to fulfill the tasks: dialectical method of cognition - for the analysis of legislative and normative documents and scientific works of scientists related to the issue of personnel payments, in particular in the medical field; analysis and synthesis - when researching and summarizing foreign and domestic experience of the theoretical foundations of accounting for employee benefits; abstract-logical – for theoretical generalizations and formulation of conclusions. The field of application of results. The results of the study can be used in the practical activities of health care institutions to improve the effectiveness of personnel policy. The results of research and conclusions. On the basis of the conducted research, the essence of the concept of \"payments to employees\" as an object of accounting was revealed, and their structure was determined, taking into account the peculiarities of social guarantees in the field of remuneration of employees of health care institutions.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130802665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Methods of determining compliance with the conditions of controlled operations of the \"handout\" principle","authors":"M. Kuzheliev, I. Syvolap","doi":"10.31470/2306-546x-2022-54-144-149","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-54-144-149","url":null,"abstract":"The subject of the research is theoretical approaches to the application of methods of establishing the compliance of the conditions of controlled operations with the principle of \"outstretched hand\". The purpose of the article is to carry out an analysis of the existing methods of establishing the compliance of the conditions of economic transactions with the principle of \"stretched hand\" to prevent financial risks for economic entities based on a systematic approach. Method or methodology of research. The article uses methods of scientific abstraction, system method, methods of analysis and synthesis. Results of the article. The article provides an in-depth analysis of the application of methods of establishing compliance with the conditions of economic transactions to the \"arm's length\" principle, which makes it possible to prevent financial risks for business entities. At the same time, for the possibility of practical and timely application of the specified methods, there is a need to take organizational and management actions to provide tax and financial authorities with access to worldwide electronic services, price information resources, etc. on a permanent basis. Field of application of results. The results of the research can be used in the process of modernization and implementation of the tax policy of the state. Conclusions. The practical application of the methods of establishing the compliance of the conditions of controlled operations with the \"arm's length\" principle is quite difficult. At the same time, under the current legislation, business entities are partially limited in their free choice of the method of establishing the compliance of the conditions of a specific controlled transaction with the \"arm's length\" principle. However, the legislator has worked out a detailed algorithm regarding the grounds for switching from the first to the fifth method, which may prevent litigation between companies and regulatory bodies in the future.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115322768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Methodological approaches to the diagnostic socio-economic development of regions","authors":"O. Semenenko, Oleksandr Havrylko","doi":"10.31470/2306-546x-2022-54-109-116","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-54-109-116","url":null,"abstract":"The article presents the model and methodology of diagnosis of socio-economic development of regions. The subject of the study is a set of theoretical and methodological principles and applied aspects of assessment (diagnosis) of the socio-economic development of a region. The purpose of the work is to justify the algorithm of diagnosis of socio-economic development of a region in order to create an optimal strategic plan of regional development. Methodological basis of the article. To achieve the goal and solve the tasks set in the research, a complex of general scientific and applied research methods was used: the method of system analysis, mathematical modeling, qualitative methods, methods of expert evaluation and analytical planning, the rating method, the method of complex weighted estimates, economic-mathematical and statistical methods. Study results. A structural model of diagnosis of socio-economic development of the region has been developed. The algorithm for monitoring the state of development of the region based on the integral indicator of socio-economic development is presented and substantiated. The theoretical provisions presented in the article made it possible to formulate proposals of a scientific and practical nature regarding the planning of strategies for the development of the region based on the diagnosis of the state of its socio-economic development. Conclusions. Formulated and substantiated theoretical provisions allow improving the process of diagnosis of socio-economic development of the region.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129490987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Mechanisms, motives and incentives for providing strategic priorities for the development of tourist enterprises in the rural","authors":"L. Marmul, Liudmyla Liudmyla, V. Yarovyy","doi":"10.31470/2306-546x-2022-54-38-45","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-54-38-45","url":null,"abstract":"The subject of the research is the theoretical and practical aspects of the functioning of tourist enterprises, including rural areas, the formation and use of their mechanisms, incentives and motives to ensure strategic development priorities and increase competitiveness in the future. The purpose of the work is to identify factors in the formation and use of mechanisms, incentives and motives for ensuring the strategic priorities of the development of tourism enterprises in the countryside, their components, effectiveness, and potential opportunities. The methodological basis of the article is general scientific and special methods of scientific knowledge: system-structural analysis and synthesis, problem-targeted approach, statistical-economic, historical, monographic. Results of the article.  The article identifies competitive advantages, risks, bottlenecks, resources and opportunities as factors in the formation of mechanisms, incentives and motives for the development of tourist enterprises, including in the countryside. Their components and their role in ensuring the strategic priorities of tourist activity are defined. Grounded directions and sources of further improvement, primarily through consideration of environmental motives and incentives, application of mechanisms and tools of behavioral economics and finance, aesthetic components. Field of application of results. The results can be used by tourism enterprises, territorial communities, regional and state authorities, public organizations, individual entrepreneurs and activists, institutions of higher education, scientific institutions. Conclusions. When substantiating mechanisms, identifying motives and developing incentives for tourism activity for the future, psychological and behavioral factors that are difficult to systematize should be taken into account. It is about positive emotions, desires, ambitions, beliefs, preferences, behavioral finance, which can also be motives, incentives, and mechanisms to one degree or another at the same time. Yes, it can be hopes for the implementation of the family business so that it can be inherited and developed by future generations; gather a large family under one roof, etc. Finally, people like to be admired, praised, set as an example, shown gratitude, etc.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117217133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sources of formation and directions of use of the budget of the Pension Fund of Ukraine","authors":"V. Malyshko","doi":"10.31470/2306-546x-2022-54-155-166","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-54-155-166","url":null,"abstract":"Subject of research is the budget of the Pension Fund of Ukraine. The aim of the study is analysis the sources of formation and directions of use of the budget of the pension fund of Ukraine. The methods used during the study: generalization, the method of comparative analysis, the method of system-structural analysis and synthesis, statistical, general scientific, special methods of scientific knowledge and other research methods. The results of the work. The essence of the Pension Fund of Ukraine and the budget of the Pension Fund of Ukraine are characterized. It is indicated that the sources of formation of funds of the Pension Fund of Ukraine are included. The directions for using the funds of the Pension Fund of Ukraine are indicated. The scope of the results: Pension Fund of Ukraine, State Treasury Service of Ukraine, State Tax Service of Ukraine, Ministry of Finance of Ukraine, Verkhovna Rada of Ukraine, local self-government bodies, united territorial communities. Conclusions. A necessary condition for pension reform is the preparation of society and its consciousness for the acceptance of the new pension system. The reform will be successful only if all strata of the population are aware of its necessity, and most importantly, its positive impact on people's living conditions and well-being. As evidenced by the analysis of the pension system, progress through reforms puts forward demands for the social policy of the state. If the political will and the executive and legislative branches of government were enough to achieve the current gains, today, in order for the new system to work effectively, a broad socio-economic dialogue between all interested parties should be ensured: the state, business, public experts and labor groups. Ignoring potential problems can call into question all existing gains and discredit the system.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131137649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Foreign investments and their investment in the economy of Ukraine with the help of the fund market","authors":"Yu.Yu. Kryvenko","doi":"10.31470/2306-546x-2022-54-136-144","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-54-136-144","url":null,"abstract":"Subject of research is foreign investments. The purpose of this article is a study of the nature and peculiarities of attracting foreign investments into the Ukrainian economy through the stock market. Methods which were used in course of research: method of system-structural analysis and synthesis, method of comparative analysis, generalization, general scientific, special methods of scientific knowledge and other methods of research. Study results. The role of attracting investments into the country's economy is characterized. The essence, importance and necessity of intensifying the investment function and the participation of households in economic relations with regard to the purchase of various financial assets in the stock market are investigated. Negative phenomena in investment activity are identified and the main ways of improving the investment climate of Ukraine are identified. Application of results. The results of the study can be used in the activities of the Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine, the National Securities and Stock Market Commission, as well as in higher education institutions in teaching economic disciplines. Conclusions. Reinvigorating economic, including investment and innovation, and improving social conditions on this basis is only possible through decisive, comprehensive and consistent market reforms that will free up entrepreneurial initiative, create a competitive environment and provide the economy with incentives for effective development.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114739708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}