Pub Date : 2022-12-29DOI: 10.31470/2306-546x-2022-55-17-23
G. Chaban, V. Chaban
Currently, in society, special attention is paid to the application and implementation of innovation in personnel management for economic growth, the competitiveness of individual employees and the enterprise as a whole. In addition to the specified employment conditions, each employee has his own personal requirements for work stimulation and enterprises also have their own personal motives and incentives. which lead to the daily performance of assigned tasks. Therefore, it is necessary to analyze the behavior of employees with the need to combine experience, professional skills, the level of education for the application of knowledge, the psychological and material condition of employees, working conditions, etc. The article is devoted to topical issues of the nature of motivation and stimulation under the condition of effective management and improvement of the innovative ability of personnel at enterprises. The purpose of the research is the further development of the theory of motivation, the evolution of scientific ideas about the form and development of methods of stimulation. Requirements for motivation and incentive for effective management at enterprises and improvement of innovative activities. Work results. The article stipulates the relationship between the formation of the enterprise management system and the importance of personnel motivation in professional activity, and also analyzes various approaches to the strategic management of the motivation of employees of the enterprise management apparatus. The methods used by many scientists in the country and abroad to define the concepts of "motivation", "stimulus" and "management system" are summarized. Scientific methods for the development of motivational and innovative strategies at the enterprise are proposed. Field of application. The results of this study can be applied at enterprises of Ukraine to motivate employees of the management apparatus, use innovative factors to increase innovative activity at the enterprise, as well as in the initial process of teaching the discipline "Personnel Management", "Innovative Development of Enterprises".
{"title":"Motivating employees of the management apparatus to increase the innovative activity of the enterprise","authors":"G. Chaban, V. Chaban","doi":"10.31470/2306-546x-2022-55-17-23","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-17-23","url":null,"abstract":"Currently, in society, special attention is paid to the application and implementation of innovation in personnel management for economic growth, the competitiveness of individual employees and the enterprise as a whole. In addition to the specified employment conditions, each employee has his own personal requirements for work stimulation and enterprises also have their own personal motives and incentives. which lead to the daily performance of assigned tasks. Therefore, it is necessary to analyze the behavior of employees with the need to combine experience, professional skills, the level of education for the application of knowledge, the psychological and material condition of employees, working conditions, etc. The article is devoted to topical issues of the nature of motivation and stimulation under the condition of effective management and improvement of the innovative ability of personnel at enterprises. The purpose of the research is the further development of the theory of motivation, the evolution of scientific ideas about the form and development of methods of stimulation. Requirements for motivation and incentive for effective management at enterprises and improvement of innovative activities. Work results. The article stipulates the relationship between the formation of the enterprise management system and the importance of personnel motivation in professional activity, and also analyzes various approaches to the strategic management of the motivation of employees of the enterprise management apparatus. The methods used by many scientists in the country and abroad to define the concepts of \"motivation\", \"stimulus\" and \"management system\" are summarized. Scientific methods for the development of motivational and innovative strategies at the enterprise are proposed. Field of application. The results of this study can be applied at enterprises of Ukraine to motivate employees of the management apparatus, use innovative factors to increase innovative activity at the enterprise, as well as in the initial process of teaching the discipline \"Personnel Management\", \"Innovative Development of Enterprises\".","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121041719","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}
Pub Date : 2022-12-29DOI: 10.31470/2306-546x-2022-55-65-70
S. Penkovsky, O. Perchuk, I. Yatsenko
The subject of the study is to highlight the peculiarities of accounting and analysis of labor remuneration and its taxation in order to identify the problems of implementation and justification of the principles, directions and means of improving the organization of this activity. The purpose of the article is to determine the principles of organization of accounting, analysis and taxation of wages at enterprises in order to increase its stimulating role for employees as the basis of their well-being, personal growth and reproduction in general, and for entrepreneurs as an important component of reproduction of entrepreneurial activity, social responsibility and other types of business. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular: monographic, historical, statistical and economic, accounting. Results of the article. It has been established that the accounting of labor remuneration and its taxation is carried out according to analytical and synthetic accounts in accordance with the results, which are the basis for the analysis of the efficiency of the use of labor resources and labor productivity, including based on a comparison of costs and profits with respect to employees. The principles regarding the organization of accounting, analysis and taxation of labor remuneration and its improvement are substantiated, namely compliance with economic laws; patterns of development and dynamics of production; ensuring reproduction processes; innovativeness; systematicity. Field of application of results. The main provisions of the article can be implemented in the activities of enterprises and organizations; individual entrepreneurs; institutions of higher education of an economic profile. Conclusions. In the perspective of improving the state of calculation of wages, its accounting, analysis and taxation, it should be based on theoretical and practical measures and management decisions in accordance with the defined principles of their organization. Organizational and economic measures are of primary importance among them. They relate to the introduction of changes (if necessary) to the Regulation on the remuneration of enterprises, which would, on the one hand, guarantee compliance with the minimum wage level, and on the other hand, ensure the direct connection of the norms of wage rates with the production volumes of the relevant types of products and certain works, provision of services. It is also necessary to carry out constant operational control over compliance with the optimal dynamics of labor productivity and wages, timely payments of wages and accrued taxes to the budget. This will have a positive effect on the reduction of costs under the item "Labor costs" in the cost price of a unit of certain types of products, therefore, and on increasing the level of its market competitiveness and profitability. It is important to pay managers and s
{"title":"Principles of the organization of accounting and analysis of calculations for the payment of labor and its taxation","authors":"S. Penkovsky, O. Perchuk, I. Yatsenko","doi":"10.31470/2306-546x-2022-55-65-70","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-65-70","url":null,"abstract":"The subject of the study is to highlight the peculiarities of accounting and analysis of labor remuneration and its taxation in order to identify the problems of implementation and justification of the principles, directions and means of improving the organization of this activity. The purpose of the article is to determine the principles of organization of accounting, analysis and taxation of wages at enterprises in order to increase its stimulating role for employees as the basis of their well-being, personal growth and reproduction in general, and for entrepreneurs as an important component of reproduction of entrepreneurial activity, social responsibility and other types of business. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular: monographic, historical, statistical and economic, accounting. Results of the article. It has been established that the accounting of labor remuneration and its taxation is carried out according to analytical and synthetic accounts in accordance with the results, which are the basis for the analysis of the efficiency of the use of labor resources and labor productivity, including based on a comparison of costs and profits with respect to employees. The principles regarding the organization of accounting, analysis and taxation of labor remuneration and its improvement are substantiated, namely compliance with economic laws; patterns of development and dynamics of production; ensuring reproduction processes; innovativeness; systematicity. Field of application of results. The main provisions of the article can be implemented in the activities of enterprises and organizations; individual entrepreneurs; institutions of higher education of an economic profile. Conclusions. In the perspective of improving the state of calculation of wages, its accounting, analysis and taxation, it should be based on theoretical and practical measures and management decisions in accordance with the defined principles of their organization. Organizational and economic measures are of primary importance among them. They relate to the introduction of changes (if necessary) to the Regulation on the remuneration of enterprises, which would, on the one hand, guarantee compliance with the minimum wage level, and on the other hand, ensure the direct connection of the norms of wage rates with the production volumes of the relevant types of products and certain works, provision of services. It is also necessary to carry out constant operational control over compliance with the optimal dynamics of labor productivity and wages, timely payments of wages and accrued taxes to the budget. This will have a positive effect on the reduction of costs under the item \"Labor costs\" in the cost price of a unit of certain types of products, therefore, and on increasing the level of its market competitiveness and profitability. It is important to pay managers and s","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131279427","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}
Pub Date : 2022-12-29DOI: 10.31470/2306-546x-2022-55-77-83
V. Antoshkin, Lidia Antoshkina
The subject of the research is conceptual provisions about the structure, components and threats of economic security in the conditions of martial law and war; possibilities of its preservation and maintenance. The purpose of the article is to substantiate the conceptual provisions regarding the structure and components of economic security in military conditions, as well as the possibilities of its preservation and support. The methodological basis of the article is the methods of dialectical unity and contradiction, historical, monographic, system-structural analysis and synthesis; statistical and economic methods (absolute and relative values, index, grouping and ranking), mathematical programming and modeling. Results of the article. It was revealed that the structure of economic security is formed by the following structural blocks: international politics, world economy, globalization processes; economic, state and public institutions; resources and productivity; ideology, strategies and models of the country's development; monitoring, methods of evaluation and diagnosis and forecasting. Factors affecting it are sources of formation and threats and risks of destruction. It was determined that the main threat to the economic security of Ukraine was the long-term Russian aggression and war, especially starting in 2022. It was not brutal, it led to the capture of approximately 20% of the territory; large-scale destruction of public infrastructure, energy, housing stock, industry and agriculture; displacement of millions of people; murders of hundreds of thousands of people; inflation and devaluation and threats of default; curtailment of social programs. Direct losses are accompanied by no less devastating indirect ones. Further measures to support economic security should be based on constant monitoring of not only the economic, but primarily the military situation, quantitative assessments and forecasts. Field of application of results. The conclusions of the article can be used in enterprises, institutions of higher education, research institutions, consulting organizations. Conclusions. Under these conditions, the state authorities, with the help of the international community, implemented the following measures for its preservation: the institutions of the executive power were optimized; millions of people and enterprises, institutions of higher education, etc., were relocated. to relatively safe places; budget expenditures were optimized and defense funding was increased; applied digital and online tools of activity and management. Law and order and personal safety of citizens in controlled territories are ensured; the integrity of the economy through the work of the banking, tax, customs systems, markets, trade and export-import operations. Further measures to support economic security should be based on constant monitoring of not only the economic, but primarily the military situation, quantitative assessments and forecasts.
{"title":"Conceptual provisions for preserving economic security in the conditions of war and martial law","authors":"V. Antoshkin, Lidia Antoshkina","doi":"10.31470/2306-546x-2022-55-77-83","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-77-83","url":null,"abstract":"The subject of the research is conceptual provisions about the structure, components and threats of economic security in the conditions of martial law and war; possibilities of its preservation and maintenance. The purpose of the article is to substantiate the conceptual provisions regarding the structure and components of economic security in military conditions, as well as the possibilities of its preservation and support. The methodological basis of the article is the methods of dialectical unity and contradiction, historical, monographic, system-structural analysis and synthesis; statistical and economic methods (absolute and relative values, index, grouping and ranking), mathematical programming and modeling. Results of the article. It was revealed that the structure of economic security is formed by the following structural blocks: international politics, world economy, globalization processes; economic, state and public institutions; resources and productivity; ideology, strategies and models of the country's development; monitoring, methods of evaluation and diagnosis and forecasting. Factors affecting it are sources of formation and threats and risks of destruction. It was determined that the main threat to the economic security of Ukraine was the long-term Russian aggression and war, especially starting in 2022. It was not brutal, it led to the capture of approximately 20% of the territory; large-scale destruction of public infrastructure, energy, housing stock, industry and agriculture; displacement of millions of people; murders of hundreds of thousands of people; inflation and devaluation and threats of default; curtailment of social programs. Direct losses are accompanied by no less devastating indirect ones. Further measures to support economic security should be based on constant monitoring of not only the economic, but primarily the military situation, quantitative assessments and forecasts. Field of application of results. The conclusions of the article can be used in enterprises, institutions of higher education, research institutions, consulting organizations. Conclusions. Under these conditions, the state authorities, with the help of the international community, implemented the following measures for its preservation: the institutions of the executive power were optimized; millions of people and enterprises, institutions of higher education, etc., were relocated. to relatively safe places; budget expenditures were optimized and defense funding was increased; applied digital and online tools of activity and management. Law and order and personal safety of citizens in controlled territories are ensured; the integrity of the economy through the work of the banking, tax, customs systems, markets, trade and export-import operations. Further measures to support economic security should be based on constant monitoring of not only the economic, but primarily the military situation, quantitative assessments and forecasts.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125330668","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}
Pub Date : 2022-12-29DOI: 10.31470/2306-546x-2022-55-53-58
S. Koval
The subject of article is the study of the methods of modeling and management of risks related, in particular, with the differences of official and actual estimates of remuneration. Since there is a fairly large set of methods and models of risk assessment, the choice of the most optimal among them is an urgent scientific problem. The study used general scientific and special methods: analysis and synthesis, analogies and comparison, trend construction, etc. The results of work. Theoretical models of comparison of official and actual estimates of remuneration based on linear and exponential equations were obtained. The results of the study can be used by all interested parties, including the bodies of state executive power in improving the mechanisms of implementation of socio-economic policy of employment and state regulation of the labor market of Ukraine in the sphere of remuneration. The conclusions. 1. The results obtained confirm the urgency of developing issues related to modeling and management of risks in the field of remuneration. As a result of the analysis and assessment of risks using special methods, the scenarios of development of possible risky events, the likelihood of their occurrence and consequences were obtained. 2.The advantages of Black-Shoulse-Merton models are high prediction, ease of calculations, acceptable accuracy of the forecast, as well as openness of information available to all participants in the labor market. 3. The proposed risk model will assess the degree of influence of the selected factors on the main sources of risks and, on the basis of the obtained assessment, more effectively to choose measures aimed at minimizing risks.
{"title":"Modeling of risks in the sphere of wages","authors":"S. Koval","doi":"10.31470/2306-546x-2022-55-53-58","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-53-58","url":null,"abstract":"The subject of article is the study of the methods of modeling and management of risks related, in particular, with the differences of official and actual estimates of remuneration. Since there is a fairly large set of methods and models of risk assessment, the choice of the most optimal among them is an urgent scientific problem. The study used general scientific and special methods: analysis and synthesis, analogies and comparison, trend construction, etc. The results of work. Theoretical models of comparison of official and actual estimates of remuneration based on linear and exponential equations were obtained. The results of the study can be used by all interested parties, including the bodies of state executive power in improving the mechanisms of implementation of socio-economic policy of employment and state regulation of the labor market of Ukraine in the sphere of remuneration. The conclusions. 1. The results obtained confirm the urgency of developing issues related to modeling and management of risks in the field of remuneration. As a result of the analysis and assessment of risks using special methods, the scenarios of development of possible risky events, the likelihood of their occurrence and consequences were obtained. 2.The advantages of Black-Shoulse-Merton models are high prediction, ease of calculations, acceptable accuracy of the forecast, as well as openness of information available to all participants in the labor market. 3. The proposed risk model will assess the degree of influence of the selected factors on the main sources of risks and, on the basis of the obtained assessment, more effectively to choose measures aimed at minimizing risks.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"33 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116936269","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}
Pub Date : 2022-12-29DOI: 10.31470/2306-546x-2022-55-70-76
Iryna Romanіuk, S. Kucherenko
The subject of research is theoretical and practical aspects of marketing communications management, including organization of advertising campaigns in the field of tourist enterprises. The purpose of the article is to substantiate ways of improving the management of marketing communications of tourist enterprises through the organization of PR activities and advertising campaigns. The methodological basis of the article is the theoretical provisions of the economy of enterprises, a set of general scientific and special research methods, including: systemic approach, monographic, statistical and economic, analysis and synthesis of economic information. Results of the article. It was determined that the management of marketing communications is an important component of the activities of tourist enterprises. Its elements are advertising campaigns and PR management tools. Therefore, the development of the structure and budget; determination of tools and implementation locations; selection of target audiences; evaluation of results are important areas of management improvement. The correct development of an advertising campaign for tourist enterprises is an important direction for improving the management of their activities. It means establishing its priority goals; development of an advertising budget, a list of advertising means; determination of the most effective place and time for placing advertising messages; monitoring and control of results; adjustment of management methods and tools if necessary. 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. Advertising campaigns and other means of PR activity are an important part of marketing communications of tourist enterprises and their management. An advertising campaign allows you to control the promotion of tourist services, make adjustments to sales activities, create and consolidate among consumers a stable understanding of the advantages of the services of this particular tourist company. It is important to emphasize that, as shown by the experience of the advertising campaigns of the world's leading tourism companies, advertising must take into account the peculiarities of the country, region, social and political situation in society. Thus, the correct development of an advertising campaign involves establishing the priority goals of the campaign, its budget, and determining the most effective place and the time of placing advertising messages, the target audience – is one of the most important and relevant directions of improving the management of the development of tourist enterprises and their marketing communications.
{"title":"Development of marketing communications and organization of advertising campaigns in tourist enterprises","authors":"Iryna Romanіuk, S. Kucherenko","doi":"10.31470/2306-546x-2022-55-70-76","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-70-76","url":null,"abstract":"The subject of research is theoretical and practical aspects of marketing communications management, including organization of advertising campaigns in the field of tourist enterprises. The purpose of the article is to substantiate ways of improving the management of marketing communications of tourist enterprises through the organization of PR activities and advertising campaigns. The methodological basis of the article is the theoretical provisions of the economy of enterprises, a set of general scientific and special research methods, including: systemic approach, monographic, statistical and economic, analysis and synthesis of economic information. Results of the article. It was determined that the management of marketing communications is an important component of the activities of tourist enterprises. Its elements are advertising campaigns and PR management tools. Therefore, the development of the structure and budget; determination of tools and implementation locations; selection of target audiences; evaluation of results are important areas of management improvement. The correct development of an advertising campaign for tourist enterprises is an important direction for improving the management of their activities. It means establishing its priority goals; development of an advertising budget, a list of advertising means; determination of the most effective place and time for placing advertising messages; monitoring and control of results; adjustment of management methods and tools if necessary. 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. Advertising campaigns and other means of PR activity are an important part of marketing communications of tourist enterprises and their management. An advertising campaign allows you to control the promotion of tourist services, make adjustments to sales activities, create and consolidate among consumers a stable understanding of the advantages of the services of this particular tourist company. It is important to emphasize that, as shown by the experience of the advertising campaigns of the world's leading tourism companies, advertising must take into account the peculiarities of the country, region, social and political situation in society. Thus, the correct development of an advertising campaign involves establishing the priority goals of the campaign, its budget, and determining the most effective place and the time of placing advertising messages, the target audience – is one of the most important and relevant directions of improving the management of the development of tourist enterprises and their marketing communications.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126304303","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}
Pub Date : 2022-12-29DOI: 10.31470/2306-546x-2022-55-24-29
V. Vynogradnya, O. Chernyaev, V. Stetsenko
In the modern conditions of the development of market relations, the basis of the effective development and competitiveness of Ukrainian enterprises is the management of the competitiveness of their products. This makes it possible to create strong positions in the domestic and foreign markets. Taking into account all stages of the product life cycle, a correctly chosen product quality management strategy will make it possible to ensure the efficiency of the enterprise's development, its competitiveness, and to achieve an increase in the level of profit at all stages of development. The topicality of the topic is determined by the interest of enterprises in the results of their activities and the need to improve the quality of products or services, which in turn requires the improvement of the work of all services and divisions of the enterprise. The purpose of the article. Study of the essence of the competitiveness of the company's products, classification of its parameters and evaluation methods, determination of factors affecting the competitiveness of products in modern conditions. The methods used in the research process: the work uses the method of analysis, generalization, and deduction. Results of the work: The article examines the essence and features of managing the competitiveness of the company's products, its components and structural elements, as well as an analysis of methods of increasing the competitiveness of products in modern conditions. The main tasks and directions for increasing the competitiveness of the company's products in modern conditions have been established. The reasons and consequences of the decrease in the competitiveness of products at the current stage of the country's economic development are analyzed.
{"title":"Management of the competitiveness of enterprise products in modern conditions","authors":"V. Vynogradnya, O. Chernyaev, V. Stetsenko","doi":"10.31470/2306-546x-2022-55-24-29","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-24-29","url":null,"abstract":"In the modern conditions of the development of market relations, the basis of the effective development and competitiveness of Ukrainian enterprises is the management of the competitiveness of their products. This makes it possible to create strong positions in the domestic and foreign markets. Taking into account all stages of the product life cycle, a correctly chosen product quality management strategy will make it possible to ensure the efficiency of the enterprise's development, its competitiveness, and to achieve an increase in the level of profit at all stages of development. The topicality of the topic is determined by the interest of enterprises in the results of their activities and the need to improve the quality of products or services, which in turn requires the improvement of the work of all services and divisions of the enterprise. The purpose of the article. Study of the essence of the competitiveness of the company's products, classification of its parameters and evaluation methods, determination of factors affecting the competitiveness of products in modern conditions. The methods used in the research process: the work uses the method of analysis, generalization, and deduction. Results of the work: The article examines the essence and features of managing the competitiveness of the company's products, its components and structural elements, as well as an analysis of methods of increasing the competitiveness of products in modern conditions. The main tasks and directions for increasing the competitiveness of the company's products in modern conditions have been established. The reasons and consequences of the decrease in the competitiveness of products at the current stage of the country's economic development are analyzed.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"85 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134033300","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}
Pub Date : 2022-12-29DOI: 10.31470/2306-546x-2022-55-97-105
I. Ksonzhyk, H. Matskiv, N. Sorochan
The subject of the study is the practical experience of the functioning of the mechanism of public procurement of goods, works and services in the member states of the European Union, its reformation under the influence of the introduction of new EU legislative norms in the field of public procurement, and the harmonization of the national legislation of the participating countries with Directives 2014/23/EU, 2014/24/EU and 2014/25/EU. The purpose of the work is to establish the impact of the new legislative norms of the European Union in the field of public procurement on the mechanism of procurement of goods, works and services for budget funds in the European Union, to identify the advantages of applying these norms. The methodological basis of the article is a set of cognitive methods applied to the mechanism of public procurement. The research was based on general scientific methods, namely: dialectical, which implies objectivity, comprehensiveness and systematic knowledge; logical; special methods of scientific knowledge: historical, method of systematic analysis and generalization of normative documents. The general logic of the article is based on a complex and systematic approach using modern scientific apparatus. Results of the article. The article establishes the main directions of changes in the mechanism and tools of public procurement in the countries of the European Union, which took place after the implementation of the norms of Directives 2014/23/EU, 2014/24/EU and 2014/25/EU, an analysis of the advantages of their implementation in national legislation of member states. The evaluation of the efficiency of the public procurement market in the EU countries was carried out. The directions and sources of further research are substantiated, first of all, by taking into account the aspects of digitalization of the sphere of public administration and finance, social and environmental innovations. Field of application of results. The results can be used by state and local self-government bodies, territorial communities, and economic entities of various forms of ownership. Conclusions. The new norms of EU legislation in the field of public procurement, set out in Directives 2014/23/EU, 2014/24/EU and 2014/25/EU, are aimed at simplifying procedures for public procurement of goods, works and services for budget funds, which promotes the free movement of goods and services in the countries of the European Union. As a result, customers get better value for money. Thus, public procurement becomes a tool of EU strategic policy. Although it cannot be claimed that the EU's public procurement policy is flawless, the experience of all participating countries is always taken into account in the process of its development and implementation. The EU public sector can use the procurement of goods, works and services with budget funds to increase the number of jobs, growth and investment, as well as to create an economy that is more innovative, resourc
{"title":"European experience with the operation and control of the procurement mechanism for goods, works, and services using budget funds","authors":"I. Ksonzhyk, H. Matskiv, N. Sorochan","doi":"10.31470/2306-546x-2022-55-97-105","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-97-105","url":null,"abstract":"The subject of the study is the practical experience of the functioning of the mechanism of public procurement of goods, works and services in the member states of the European Union, its reformation under the influence of the introduction of new EU legislative norms in the field of public procurement, and the harmonization of the national legislation of the participating countries with Directives 2014/23/EU, 2014/24/EU and 2014/25/EU. The purpose of the work is to establish the impact of the new legislative norms of the European Union in the field of public procurement on the mechanism of procurement of goods, works and services for budget funds in the European Union, to identify the advantages of applying these norms. The methodological basis of the article is a set of cognitive methods applied to the mechanism of public procurement. The research was based on general scientific methods, namely: dialectical, which implies objectivity, comprehensiveness and systematic knowledge; logical; special methods of scientific knowledge: historical, method of systematic analysis and generalization of normative documents. The general logic of the article is based on a complex and systematic approach using modern scientific apparatus. Results of the article. The article establishes the main directions of changes in the mechanism and tools of public procurement in the countries of the European Union, which took place after the implementation of the norms of Directives 2014/23/EU, 2014/24/EU and 2014/25/EU, an analysis of the advantages of their implementation in national legislation of member states. The evaluation of the efficiency of the public procurement market in the EU countries was carried out. The directions and sources of further research are substantiated, first of all, by taking into account the aspects of digitalization of the sphere of public administration and finance, social and environmental innovations. Field of application of results. The results can be used by state and local self-government bodies, territorial communities, and economic entities of various forms of ownership. Conclusions. The new norms of EU legislation in the field of public procurement, set out in Directives 2014/23/EU, 2014/24/EU and 2014/25/EU, are aimed at simplifying procedures for public procurement of goods, works and services for budget funds, which promotes the free movement of goods and services in the countries of the European Union. As a result, customers get better value for money. Thus, public procurement becomes a tool of EU strategic policy. Although it cannot be claimed that the EU's public procurement policy is flawless, the experience of all participating countries is always taken into account in the process of its development and implementation. The EU public sector can use the procurement of goods, works and services with budget funds to increase the number of jobs, growth and investment, as well as to create an economy that is more innovative, resourc","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130529039","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}
Pub Date : 2022-12-29DOI: 10.31470/2306-546x-2022-55-105-118
O. Semenenko, Oleksandr Doskach
The article presents a structural model of the system of analysis and evaluation of the enterprise's commercial activity. The subject of the study is a set of theoretical and methodological principles and applied aspects of modeling the process of analysis and evaluation of the enterprise's commercial activity. The purpose of the work is to justify the structural model of analysis and evaluation of commercial activity on the example of a wholesale trade enterprise. The 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 analysis and synthesis, modeling, analytical planning and forecasting, the rating method, economic and mathematical methods, statistical methods. Work results. The scientific-methodical principles and practical tools for organizing and conducting control, analysis and evaluation of commercial activity in the system of economic activity of enterprises have been summarized and systematized. A structural and logical model of the analysis and evaluation system of the enterprise's commercial activity has been developed. Based on the calculation of generalized indicators of the analysis and scenarios of the future development of the commercial activity of the wholesale trade enterprise, the conclusions and recommendations for increasing the efficiency of the commercial activity of this enterprise are substantiated. Field of application of results. The theoretical provisions presented in the article made it possible to formulate proposals of a scientific and practical nature regarding the application of the model of the system of analysis and evaluation of the commercial activity of enterprises in the process of optimizing their economic activity. Conclusions. The management of economic activity is inextricably linked with the system of commercial activity and with the system of its analysis and control, which makes it possible to assess the effectiveness of the commercial activity of the enterprise. The presented model of the system of analysis and assessment of commercial activity allows, on the basis of simple calculations, according to the proposed algorithm, to assess the state of commercial activity and directions for its optimization in the system of strategic planning and forecasting of enterprises.
{"title":"Commercial activities of the enterprise: analysis and evaluation system","authors":"O. Semenenko, Oleksandr Doskach","doi":"10.31470/2306-546x-2022-55-105-118","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-105-118","url":null,"abstract":"The article presents a structural model of the system of analysis and evaluation of the enterprise's commercial activity. The subject of the study is a set of theoretical and methodological principles and applied aspects of modeling the process of analysis and evaluation of the enterprise's commercial activity. The purpose of the work is to justify the structural model of analysis and evaluation of commercial activity on the example of a wholesale trade enterprise. The 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 analysis and synthesis, modeling, analytical planning and forecasting, the rating method, economic and mathematical methods, statistical methods. Work results. The scientific-methodical principles and practical tools for organizing and conducting control, analysis and evaluation of commercial activity in the system of economic activity of enterprises have been summarized and systematized. A structural and logical model of the analysis and evaluation system of the enterprise's commercial activity has been developed. Based on the calculation of generalized indicators of the analysis and scenarios of the future development of the commercial activity of the wholesale trade enterprise, the conclusions and recommendations for increasing the efficiency of the commercial activity of this enterprise are substantiated. Field of application of results. The theoretical provisions presented in the article made it possible to formulate proposals of a scientific and practical nature regarding the application of the model of the system of analysis and evaluation of the commercial activity of enterprises in the process of optimizing their economic activity. Conclusions. The management of economic activity is inextricably linked with the system of commercial activity and with the system of its analysis and control, which makes it possible to assess the effectiveness of the commercial activity of the enterprise. The presented model of the system of analysis and assessment of commercial activity allows, on the basis of simple calculations, according to the proposed algorithm, to assess the state of commercial activity and directions for its optimization in the system of strategic planning and forecasting of enterprises.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122527069","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}
Pub Date : 2022-12-29DOI: 10.31470/2306-546x-2022-55-131-139
M. Pasichnyi, A. Nikitishin
The research subject includes the theoretical basis and mechanism of tax policy formation and realization. The study aims to determine tax policy priorities, considering the modern war challenges. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches that helped to ensure the conceptual unity of our investigation. The systemic and structural approaches, generalization methods, analytical evaluation, synthesis, comparison, scientific abstraction are applied. Results. In the paper we distinguished the dominants of tax policy, taking the challenges of martial law and the special period into account. Also, we systematized the institutional changes in the tax policy after the full-scale war. It was determined that adaptability is the key principle of tax policy formation in Ukraine now. We compared the budget revenues’ indicators of the State Budget of Ukraine after the beginning of the hybrid and full-scale aggression. Authors justified the urgency of suspending the increase in excise tax on tobacco, considering the level of shadow market. The need for a comprehensive tax reform in the post-war reconstruction period has been determined. Practical implications. Tax policy and instruments of its implementation. Conclusions. It is advisable to ensure institutional transformations of tax policy in order to increase its transparency, fairness, and fiscal capacity. It is important to improve the technological component of the tax service development, which would effectively administer taxes and fees, provide high-quality and convenient administrative services to taxpayers. In modern conditions the dominants of tax policy should be: effective fiscal management by increasing the level of work automation, creating conditions for ensuring a stable and protected IT infrastructure, further improvement of the internal control system of the State Tax Service of Ukraine; new quality of taxes and fees administration, taking into account the large-scale challenges associated with the introduction of martial law; comprehensive fight against tax evasion based on the implementation of international standards and improvement of existing analytical tools. The war duration and the significant increase of fiscal deficit determine the need to enhance the fiscal space, which is a vital direction for further research.
{"title":"The tax policy dominants","authors":"M. Pasichnyi, A. Nikitishin","doi":"10.31470/2306-546x-2022-55-131-139","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-131-139","url":null,"abstract":" The research subject includes the theoretical basis and mechanism of tax policy formation and realization. The study aims to determine tax policy priorities, considering the modern war challenges. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches that helped to ensure the conceptual unity of our investigation. The systemic and structural approaches, generalization methods, analytical evaluation, synthesis, comparison, scientific abstraction are applied. Results. In the paper we distinguished the dominants of tax policy, taking the challenges of martial law and the special period into account. Also, we systematized the institutional changes in the tax policy after the full-scale war. It was determined that adaptability is the key principle of tax policy formation in Ukraine now. We compared the budget revenues’ indicators of the State Budget of Ukraine after the beginning of the hybrid and full-scale aggression. Authors justified the urgency of suspending the increase in excise tax on tobacco, considering the level of shadow market. The need for a comprehensive tax reform in the post-war reconstruction period has been determined. Practical implications. Tax policy and instruments of its implementation. Conclusions. It is advisable to ensure institutional transformations of tax policy in order to increase its transparency, fairness, and fiscal capacity. It is important to improve the technological component of the tax service development, which would effectively administer taxes and fees, provide high-quality and convenient administrative services to taxpayers. In modern conditions the dominants of tax policy should be: effective fiscal management by increasing the level of work automation, creating conditions for ensuring a stable and protected IT infrastructure, further improvement of the internal control system of the State Tax Service of Ukraine; new quality of taxes and fees administration, taking into account the large-scale challenges associated with the introduction of martial law; comprehensive fight against tax evasion based on the implementation of international standards and improvement of existing analytical tools. The war duration and the significant increase of fiscal deficit determine the need to enhance the fiscal space, which is a vital direction for further research.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129824902","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}
Pub Date : 2022-12-29DOI: 10.31470/2306-546x-2022-55-40-47
Tymofiy Kachan, Oleksandr Mysyura
Relevance of the research topic. Crisis and rapidly changing conditions of the external environment create new challenges and tasks for enterprises. The competitiveness of the enterprise in any market directly depends on the resource provision of its activities and the created management system. Actualization of the problem of resource provision of the enterprise's activity is determined by the limitation of resources and their high cost. Analysis of recent research and publications. The problem of resource provision of the enterprise was studied by many scientists, in particular L. Abalkin, T. Bezverhnyuk, N. Bogatska, I. Vovk, R. Grant, Yu. Derevyanko, R. Kvasnytska, O. Kremin, K. Kuznetsova, A. Melnyk, L. Melnyk, V. Novytskyi, A. Polyanska, K. Prohalada, I. Stets, M. Frantzova, A. Chorna, O. Shamanskaand other. Highlighting unexplored parts of the general problem. Despite the large number of studies, the theoretical aspects of resource provision of the enterprise are debatable and require further research. In order to ensure the planned financial results, the enterprise must have the appropriate resource support for its activities. Therefore, enterprises fully use their own resources and, at the same time, look for alternative resources that will ultimately ensure the achievement of an economic, social, ecological, and innovative effect. Setting the task, the goal of the research. The tasks of the research are: to deepen the understanding of the theoretical foundations of resource provision of production; after summarizing the existing approaches, highlight the existing types of resources; after summarizing the existing approaches, propose a classification of types of resources; to propose a system for evaluating the effectiveness of the enterprise's provision of resources. Method or methodology of research. The article uses a set of scientific research methods: system approach, structuring, synthesis, etc. Presentation of the main material. The article examines theoretical approaches to determining the resource potential of socio-economic systems. The evolution of scientific views on the category "resource potential" in relation to various research objects is presented. Summarizing the available approaches, we identified the following types of resources. A system for evaluating the effectiveness of management of enterprise resource provision is proposed. Field of application of results. The results of the research can be used in the process of formation and implementation of state policy in the field of health care. Conclusions according to the article. Having analyzed the scientific works of researchers, it can be concluded that the modern conditions of development of economic entities are largely determined by the state, level and scale of their resource provision, which ensures the necessary level of competitiveness and maintenance of business activity in the conditions of an uncertain external environment. It is important to pay attention
研究课题的相关性。危机和瞬息万变的外部环境给企业带来了新的挑战和任务。企业在任何市场上的竞争力直接取决于其活动的资源供应和所创造的管理制度。企业活动的资源供给问题的实现是由资源的有限性和资源的高成本决定的。分析最近的研究和出版物。许多科学家研究了企业提供资源的问题，特别是L. Abalkin、T. Bezverhnyuk、N. Bogatska、I. Vovk、R. Grant、Yu。Derevyanko, R. Kvasnytska, O. Kremin, K. Kuznetsova, A. Melnyk, L. Melnyk, V. Novytskyi, A. Polyanska, K. Prohalada, I. Stets, M. Frantzova, A. Chorna, O. shamanska等。突出一般问题中未探索的部分。尽管有大量的研究，但企业资源提供的理论方面存在争议，需要进一步研究。为了确保计划的财务结果，企业必须为其活动提供适当的资源支持。因此，企业在充分利用自身资源的同时，寻找替代资源，最终确保取得经济、社会、生态和创新的效果。设定任务，研究目标。本文的研究任务是:深化对生产资源供给理论基础的认识;在总结现有的方法后，突出现有的资源类型;在总结现有方法的基础上，提出了资源类型的分类;提出一套评价企业资源供给有效性的体系。研究的方法或方法论本文采用了一套科学的研究方法:系统法、结构化法、综合法等。主要材料的展示。本文考察了确定社会经济系统资源潜力的理论方法。介绍了与各种研究对象有关的“资源潜力”范畴的科学观点的演变。总结可用的方法，我们确定了以下类型的资源。提出了一个评价企业资源供给管理有效性的体系。应用领域的成果。研究结果可用于卫生保健领域国家政策的形成和实施过程。根据文章得出结论。通过分析研究者的科学著作，可以得出这样的结论:现代经济实体的发展条件在很大程度上取决于其资源提供的状态、水平和规模，这保证了在不确定的外部环境条件下企业活动的必要竞争力和维持水平。重要的是要注意资源的提供，根据科学家的说法，这是创新领域及其组成要素形成和持续运作所必需的一系列内部和外部资源和条件。
{"title":"Resource provision for production and evaluation of its efficiency","authors":"Tymofiy Kachan, Oleksandr Mysyura","doi":"10.31470/2306-546x-2022-55-40-47","DOIUrl":"https://doi.org/10.31470/2306-546x-2022-55-40-47","url":null,"abstract":"Relevance of the research topic. Crisis and rapidly changing conditions of the external environment create new challenges and tasks for enterprises. The competitiveness of the enterprise in any market directly depends on the resource provision of its activities and the created management system. Actualization of the problem of resource provision of the enterprise's activity is determined by the limitation of resources and their high cost. Analysis of recent research and publications. The problem of resource provision of the enterprise was studied by many scientists, in particular L. Abalkin, T. Bezverhnyuk, N. Bogatska, I. Vovk, R. Grant, Yu. Derevyanko, R. Kvasnytska, O. Kremin, K. Kuznetsova, A. Melnyk, L. Melnyk, V. Novytskyi, A. Polyanska, K. Prohalada, I. Stets, M. Frantzova, A. Chorna, O. Shamanskaand other. Highlighting unexplored parts of the general problem. Despite the large number of studies, the theoretical aspects of resource provision of the enterprise are debatable and require further research. In order to ensure the planned financial results, the enterprise must have the appropriate resource support for its activities. Therefore, enterprises fully use their own resources and, at the same time, look for alternative resources that will ultimately ensure the achievement of an economic, social, ecological, and innovative effect. Setting the task, the goal of the research. The tasks of the research are: to deepen the understanding of the theoretical foundations of resource provision of production; after summarizing the existing approaches, highlight the existing types of resources; after summarizing the existing approaches, propose a classification of types of resources; to propose a system for evaluating the effectiveness of the enterprise's provision of resources. Method or methodology of research. The article uses a set of scientific research methods: system approach, structuring, synthesis, etc. Presentation of the main material. The article examines theoretical approaches to determining the resource potential of socio-economic systems. The evolution of scientific views on the category \"resource potential\" in relation to various research objects is presented. Summarizing the available approaches, we identified the following types of resources. A system for evaluating the effectiveness of management of enterprise resource provision is proposed. Field of application of results. The results of the research can be used in the process of formation and implementation of state policy in the field of health care. Conclusions according to the article. Having analyzed the scientific works of researchers, it can be concluded that the modern conditions of development of economic entities are largely determined by the state, level and scale of their resource provision, which ensures the necessary level of competitiveness and maintenance of business activity in the conditions of an uncertain external environment. It is important to pay attention","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115453510","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}
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