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Information provision of reporting users for decision making 为报告使用者提供决策所需的信息
Pub Date : 2021-12-09 DOI: 10.33245/2310-9262-2021-169-2-173-180
Yevheniia Shara, T. Sliesar
The article considers the implementation of management functions, which requires effective analytical tools and appropriate information support to provide real and potential investors and creditors, including foreign, true and unbiased information about the financial condition and performance of the entity reporting in our country. The implemented reforms in Ukraine are aimed at ensuring that the information is clear and unambiguously interpreted by each user.The qualitative characteristics of useful financial information provide the types of information that are most useful to current and potential investors, lenders and other creditors in making decisions about the reporting entity based on the information contained in its financial statements.The basic principles of information support of complex analysis and optimization of financial results by segments of activity taking into account specific groups of users of financial reporting on the basis of data of the improved system of internal analytical registers of components of financial result - incomes and expenses are defined. It is proved that it is necessary to provide information in the notes to the financial statements as part of the elements of operating costs for the following activities: production, services, performance of works, management costs, sales costs, other operating activities.Further optimization of the main factors and components of the results of activities provide an opportunity to significantly increase the efficiency of the entity, which reports in subsequent periods, while improving its financial condition.Key words: information support, results of operations, financial statements, users of financial statements, IFRS, financial statements.
本文考虑了管理职能的实施,这需要有效的分析工具和适当的信息支持,以提供真实和潜在的投资者和债权人,包括有关在我国报告的实体的财务状况和业绩的外国,真实和公正的信息。在乌克兰实施的改革的目的是确保每个用户都清楚和毫不含糊地解释信息。有用财务信息的质量特征提供了对现有和潜在投资者、出借人和其他债权人根据财务报表所载信息对报告实体作出决定最有用的信息类型。在考虑到财务报告的特定用户群体的情况下,利用经改进的财务结果- -收入和费用组成部分的内部分析登记系统的数据,确定了以信息支持财务结果的复杂分析和按活动部门优化财务结果的基本原则。事实证明,有必要在财务报表附注中提供下列活动的信息,作为经营成本要素的一部分:生产、服务、履行工程、管理成本、销售成本和其他经营活动。进一步优化活动结果的主要因素和组成部分提供了一个机会,可以大大提高实体的效率,使其在以后的期间内报告,同时改善其财务状况。关键词:信息支持,经营结果,财务报表,财务报表使用者,国际财务报告准则,财务报表
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引用次数: 0
Efficiency of state support for milk production in Ukraine 乌克兰国家对牛奶生产的支持效率
Pub Date : 2021-12-09 DOI: 10.33245/2310-9262-2021-169-2-50-62
A. Semsal, S. Shupyk
The article is devoted to the evaluation of the effectiveness of state support for milk production in Ukraine.It is proved that in order to overcome the negative trends in the industry and increase the investment attractiveness of dairy farming in the strategic and future perspective, it is necessary to increase the effectiveness of state regulation, increase state support and improve subsidy mechanisms.We believe that the positive impact on ensuring the efficiency of milk production in agricultural enterprises has also been achieved through the introduction of such a tool as subsidies to finance the construction of new farms. We believe that it is necessary to introduce cheaper costs for the modernization of production facilities in agricultural enterprises, construction of innovative processing facilities.It is proved that the low efficiency of state regulation instruments of dairy farming and large amounts of investment, the industry does not attract new producers. In addition, the country has not created appropriate conditions for the transition of OSG from milk production to small businesses and increasing the production capacity of farms, which also does not lead to the emergence of new players in the raw milk market. At the same time, the experts took into account the risk of entering new foreign players.It is established that the main factors of the external environment that affect the effective development of dairy farming are: state support of the industry and innovation, improving the investment climate. Internal factors of effective development of the industry are related to; availability and optimal structure of fixed and current assets; rational selection and placement of staff; rational use of forage lands; improving the breed composition of the herd; development of material and technical base; increasing the rate of renewal of fixed assets; increasing the level of mechanization and automation of technological processes; introduction of innovative technologies of cattle keeping and feeding; compliance with scientific requirements for herd reproduction; integrated diversification; development of the system of planning and forecasting, rationing and cost control; an effective system of employee motivation, a flexible management system and appropriate social security for employees.Key words: state support, agricultural enterprise, dairy cattle breeding, efficiency, population economy.
这篇文章致力于评估乌克兰国家支持牛奶生产的有效性。事实证明,从战略和未来的角度来看,要克服行业的负面趋势,提高奶牛养殖的投资吸引力,需要提高国家监管的有效性,加大国家支持力度,完善补贴机制。我们认为,对确保农业企业牛奶生产效率的积极影响也通过引入补贴等工具来为新农场的建设提供资金。我们认为,有必要为农业企业的生产设施现代化、创新加工设施的建设引入更低的成本。事实证明,国家对奶牛养殖的监管手段效率低下,投资数额巨大,该行业并没有吸引新的生产者。此外,国家没有为OSG从牛奶生产向小企业转型和提高农场的生产能力创造适当的条件,这也没有导致原料奶市场出现新的参与者。与此同时,专家们还考虑到了外国新玩家进入的风险。确定了影响奶牛养殖有效发展的外部环境因素主要有:国家对产业创新的支持、投资环境的改善。产业有效发展的内在因素有关系;固定资产和流动资产的可用性和最优结构;合理选择和安排工作人员;合理利用饲草用地;改善畜群的品种组成;物质技术基础建设;提高固定资产更新率;提高工艺过程的机械化和自动化水平;引进创新的养牛和饲养技术;符合种群繁殖的科学要求;综合多元化;开发计划预测、配给和成本控制系统;有效的员工激励制度、灵活的管理制度和适当的员工社会保障。关键词:国家扶持,农业企业,奶牛养殖,效益,人口经济。
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引用次数: 2
Strategic priorities for the development of the agri-food sector of Ukraine's economy 发展乌克兰经济中农业食品部门的战略重点
Pub Date : 2021-12-09 DOI: 10.33245/2310-9262-2021-169-2-76-86
I. Ibatullin, O. Varchenko, I. Artіmonova, N. Vernyuk
The article proves that the current stage of development of the agro-food sector of the country's economy is characterized by strong positions in world exports of agricultural raw materials and low-processed products (cereals, sunflower oil, etc.) and has import dependence on certain deep-processed products. . It is obvious that this situation does not contribute to food security, but also is an obstacle to increasing the global competitiveness of the studied sector and the country as a whole.It is argued that new risks, threats and opportunities necessitate the substantiation of strategic priorities for the development of the agri-food sector of the country's economy, taking into account current trends of innovation and sustainability. It has been determined that the development of deep processing of livestock products should be a priority in the meat processing industry and the deterrents of its implementation have been identified. Measures to implement this strategic priority are substantiated, namely the commissioning of new facilities for slaughter and deep processing, equipped with high-efficiency energy-saving innovative equipment, setting up the organization of raw material collection (including by-products).It is determined that the priority directions of development of milk supply chains should be: technical re-equipment, modernization and reconstruction of milk production, introduction of resource-saving and environmentally friendly technological lines; construction of new and modernization of functioning milk-receiving cooling and primary milk processing points, creation of small-sized milk processing shops on a cooperative basis; development of deep processing of raw milk and creation of production of such products as casein, whey powder, lactose, whey proteins, etc. The directions of development of deep processing of grain and sugar beets are given, which will promote the diversification of the product range.It is proved that in the current conditions of agri-food sector development the instruments of state regulation of certain types of production should be considered in the complex of support of both agricultural producers and processing enterprises, which will promote synergy for each level of the supply chain.It is argued that the development of agri-food production will be influenced by scientific and technological changes, increasing global challenges, increasing demand for food, slowing productivity growth in the sector and reducing its resource potential, growing urban population and implementing sustainable development principles. take into account in the strategic perspective.It is substantiated that one of the priority areas is the development of the sector of waste processing in agri-food production and food at the stage of consumption is a necessary condition for ensuring sustainability and competitiveness of agri-food production, which will increase added value and create new jobs natural environment, etc.Key wor
本文证明,我国经济中农业食品部门现阶段的发展特点是农业原料和低加工产品(谷物、葵花籽油等)在世界出口中占据强势地位,并对某些深加工产品具有进口依赖。显然,这种情况无助于粮食安全,而且也是提高所研究部门和整个国家的全球竞争力的障碍。有人认为,新的风险、威胁和机遇需要在考虑到当前创新和可持续性趋势的情况下,确定国家经济中农业食品部门发展的战略优先事项。已经确定,畜产品深加工的发展应是肉类加工业的优先事项,并确定了实施深加工的阻碍因素。落实这一战略重点的具体措施是:投产新的屠宰和深加工设施,配备高效节能的创新设备,建立原料(包括副产品)收集组织。确定了牛奶供应链发展的优先方向为:技术再装备,牛奶生产现代化改造,引进资源节约型、环境友好型的工艺路线;建设新的现代化功能的收奶冷却点和初级牛奶加工点,在合作的基础上创建小型牛奶加工商店;原料奶深加工的发展和酪蛋白、乳清粉、乳糖、乳清蛋白等产品生产的创造。指出了粮食和甜菜深加工的发展方向,这将促进产品种类的多样化。事实证明,在当前农业食品部门发展的条件下,在对农业生产者和加工企业的综合支持中,应考虑国家对某些类型生产的监管手段,这将促进供应链各个层面的协同作用。本文认为,农业食品生产的发展将受到科技变革、日益增加的全球挑战、不断增加的粮食需求、该部门生产率增长放缓并减少其资源潜力、城市人口增长和实施可持续发展原则等因素的影响。从战略角度考虑。研究表明,发展农业食品生产中的废弃物处理是重点领域之一,食品消费阶段是确保农业食品生产可持续性和竞争力的必要条件,它将增加附加值,创造新的就业机会,自然环境等。关键词:农业食品部门,战略重点,深加工,肉类和乳制品生产,创新,可持续性。
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引用次数: 1
Financing of agricultural enterprises: analysis of long-term trends and structural changes 农业企业融资:长期趋势与结构变化分析
Pub Date : 2021-12-09 DOI: 10.33245/2310-9262-2021-169-2-110-118
A. Buriak, S. Boiko, I. Demianenko
The article is devoted to the study of long-term trends in the financing of agricultural enterprises in Ukraine.It is argued that agriculture is one of the most important types of economic activity for the Ukrainian economy, as together with other related types of economic activity (processing industry, trade) form about half of GDP. In such conditions, an important task of ensuring the sustainable development of agriculture is the financing of agricultural enterprises while respecting the principles of sufficiency and financial stability.The application of a system of absolute and relative indicators for empirical assessment of financing of agricultural enterprises of Ukraine, as well as technologies of regression analysis, correlation analysis is proposed.It is established that the financial resources of agricultural enterprises of Ukraine in the study period (2009–2019) increased 7.2 times, which exceeds the growth rate of total financial resources of enterprises in the economy and by type of economic activity (transport, warehousing, postal and chickens). activities, industry, construction, wholesale and retail trade, financial and insurance activities, etc.).It is argued that the periodization of financing of agricultural enterprises of Ukraine in the long run on the basis of seven features (total financial resources, equity, long-term liabilities, current liabilities, level of financial stability, priorities by size of enterprises and priorities by type agricultural activity).The empirical assessment of financial support of agricultural enterprises of Ukraine allowed to distinguish three periods: 2010–2013 – toincrease in financial resources of agricultural enterprises of Ukraine with the predominance of equity, ensuring the financial stability of enterprises, violated payment discipline; 2014–2016 – toreduction of financial resources of agricultural enterprises under the condition of predominance of borrowed funds, partial loss of financial stability of enterprises during economic, currency and political instability; 2017–2019 – toincrease in financial resources of agricultural enterprises in the direction of restoring financial potential with the transition of importance to medium and small agricultural enterprises specializing in the cultivation of annual and biennial crops, livestock, ancillary activities in agriculture and post-harvest activities.Keywords: agriculture, financing of agricultural enterprises, financial resources, equity, loan capital, long-term trends.
本文致力于研究乌克兰农业企业融资的长期趋势。有人认为,农业是乌克兰经济中最重要的经济活动类型之一,与其他相关类型的经济活动(加工工业,贸易)一起占国内生产总值的一半左右。在这种情况下,确保农业可持续发展的重要任务是在尊重充足原则和金融稳定原则的情况下为农业企业融资。提出了绝对指标和相对指标体系在乌克兰农业企业融资实证评价中的应用,以及回归分析、相关分析等技术。研究发现,在研究期间(2009-2019年),乌克兰农业企业的财务资源增长了7.2倍,超过了按经济活动类型(运输、仓储、邮政和养鸡)划分的企业财务资源总量的增长率。活动(工业、建筑、批发和零售贸易、金融和保险活动等)。本文认为,乌克兰农业企业长期融资分期应基于七个特征(财政资源总量、股权、长期负债、流动负债、金融稳定水平、企业规模优先级和农业活动类型优先级)。通过对乌克兰农业企业财政支持的实证评估,可以区分出三个时期:2010-2013年—乌克兰农业企业以股权优势增加财政资源,保证企业财务稳定,违反支付纪律;2014-2016年,在借贷资金占主导地位的情况下,农业企业的财务资源减少,在经济、货币和政治不稳定的情况下,企业的财务稳定性部分丧失;2017-2019年-增加农业企业的财政资源,恢复财政潜力,重点转向专门从事一年生和二年生作物种植、畜牧业、农业辅助活动和收获后活动的中小型农业企业。关键词:农业,农业企业融资,金融资源,股权,贷款资金,长期趋势。
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引用次数: 0
Social and labor aspects of livestock development of livestock in agricultural enterprises 社会和劳动方面的畜牧发展是农业企业的畜牧
Pub Date : 2021-12-09 DOI: 10.33245/2310-9262-2021-169-2-19-28
Y. Lanchenko
The subject of scientific research is the scientific and practical principles of development of the labor market and the market of livestock products in Ukraine. The purpose of the article is to substantiate the areas of formal employment and increase livestock production in agricultural enterprises. The data of the State Statistics Service of Ukraine, normative-legal acts of Ukraine and the following methods of scientific research are used: abstract-logical; system approach; monographic; statistical and economic; balance.Based on the analysis of meat and milk consumption by the population of Ukraine, it is proved that there is a violation of the balanced diet of the population, which is one of the main tasks of state social policy. Its structure has a large shortage of meat products (35 % of norm); dairy products (46 % of the norm), etc. In the studied period of 2014-2019, the production of livestock products, in particular beef and veal, significantly decreased.The scenario-empirical calculation of the increase in formal employment in agriculture due to the increase in domestic production of livestock products to ensure a rational food balance of the country and the formation of export supplies showed the following. It is possible to involve more than 900 thousand workers in agricultural enterprises. These indicators correspond to the need to increase the number of jobs in rural areas (about 500 thousand unemployed and more than 600 thousand self-employed people in households alone).It is proved that to ensure a socially oriented direction of livestock development in agricultural enterprises it is necessary to increase the efficiency of livestock production to ensure short-term employment and wages, stability of employment, development of rural areas and communities.Based on the analysis of economic indicators, livestock and cows in different types of agricultural producers, the content of employment in animal husbandry, it was possible to substantiate social and labor imperatives and the relevant organizational and economic principles of livestock development in large, medium and small agribusiness. The development of the latter is especially important due to the transformation of efficient rural households into farms and small agribusiness enterprises.Key words: rural population, employment, labor market, territorial community, development, cattle breeding, agricultural enterprise, farm.
科学研究的主题是乌克兰劳动力市场和畜产品市场发展的科学和实践原则。本文的目的是充实正规就业领域,增加农业企业的畜牧生产。本文使用了乌克兰国家统计局的数据、乌克兰的规范性法律文件和以下科学研究方法:抽象-逻辑;系统方法;专题;统计和经济;平衡。根据对乌克兰人口肉类和牛奶消费的分析,证明存在违反人口均衡饮食的情况,这是国家社会政策的主要任务之一。其结构存在肉制品的大量短缺(规范的35%);乳制品(占标准的46%)等。在2014-2019年的研究期间,畜产品的产量,特别是牛肉和小牛肉的产量显著下降。情景实证计算了由于国内畜产品生产的增加而增加的农业正式就业,以确保国家合理的粮食平衡,并形成出口供应,结果如下:有可能涉及90多万农业企业工人。这些指标符合增加农村地区就业人数的需要(仅在家庭中就有大约50万失业人员和60多万个体户)。实践证明,要保证农业企业畜牧业发展的社会化方向,必须提高畜牧业生产效率,以保证短期就业和工资、就业稳定、农村和社区发展。通过对经济指标、不同类型农业生产者的牲畜和奶牛、畜牧业就业内容的分析,可以充实大、中、小型农业综合企业畜牧业发展的社会和劳动需求以及相关的组织和经济原则。由于高效率的农村家庭转变为农场和小型农业综合企业,后者的发展尤为重要。关键词:农村人口、就业、劳动力市场、地域社区、发展、养牛、农业企业、农场
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引用次数: 0
Models of higher education institutions work financing 高等学校工作经费筹措模式
Pub Date : 2021-12-09 DOI: 10.33245/2310-9262-2021-169-2-119-129
O. Shust, Y. Hrynchuk, N. Rybak
The paper summarizes the experience in higher education institutions financing, substantiates the trends in their financial support models diversification. The study systematizes approaches to the organization of higher education institutions financing under market conditions and reveals their advantages and disadvantages in terms of the effects at the level of an individual and society as a whole. It defines tools and models of the financing under orientation on demand, supply and strategic purposes of the national development. The study proves the need to substantiate the rational balance of individual and social effects in higher education institutions financing, which can be achieved through a combination of market self-regulation and state regulation of the higher education services market.The system of methods was used in the study, namely: monographic – to define the research aim and conclusions, the method of theoretical generalization of foreign and domestic scientists was used to critically analyze the existing approaches to the organization of financing the work of agricultural education higher institutions. General scientific methods of cognition, such as analysis and synthesis, induction and deduction, systemic integrated approach, were used to systematize the models of financial support for higher agricultural education institutions and to generalize the conclusions.The paper substantiated that the state should take leading positions in higher education institutions financing. The role of state funding in ensuring sustainable development of agricultural education higher institutions has been identified considering the specificity of educational services and their role in ensuring sustainable development of the agricultural sector of the economy and rural areas. It is argued that the current conditions of free economic development and challenges the institutions face requires focusing on consumer demand and adjusting their educational services through prompt updating the changing educational programs based on modern research, attracting a larger number of stakeholders in the financing model formation. The modern tendencies typical of the market of educational services determining the expansion of the participants of the organization of financing the higher education institutions activity, are considered.The importance of financing elements focused on the innovations development, the role of which will grow in the future, especially in the form of competitive and targeted financing is revealed. It is proved that the results-based approach to the organization of financing also reduces the risks of macroeconomic inefficiency and contributes to reducing the information asymmetry.The obligatory presence of the state in the organization of research funding in higher education institutions is justified due to the positive impact of research on educational services quality and increases their value for an individual and society.The pape
本文总结了我国高校融资的经验,论证了高校融资支持模式多元化的发展趋势。本研究系统梳理了市场条件下高校融资的组织方式,揭示了其在个人和社会层面上的优势和劣势。以需求导向、供给导向和国家发展战略目标为导向,界定了融资的工具和模式。研究证明,高校融资需要实现个人效应与社会效应的合理平衡,这可以通过市场自我调节与国家对高等教育服务市场的调节相结合来实现。本研究采用了系统的研究方法,即:专著-明确研究目的和结论,采用国内外科学家理论概括的方法对现有农业教育高等学校资助工作的组织方式进行批判性分析。运用分析与综合、归纳与演绎、系统整合等科学的认知方法,对农业高等学校财政支持模型进行系统化梳理,并对结论进行归纳总结。本文论证了国家在高校融资中应发挥主导作用。考虑到教育服务的特殊性及其在确保农业经济部门和农村地区可持续发展方面的作用,确定了国家资助在确保农业教育高等院校可持续发展方面的作用。本文认为,当前自由经济发展的条件和高校面临的挑战要求高校关注消费者需求,在现代研究的基础上及时更新不断变化的教育方案,调整教育服务,在融资模式的形成中吸引更多的利益相关者。考虑了教育服务市场的典型现代趋势,这些趋势决定了高等教育筹资组织活动参与者的扩大。揭示了融资要素在创新发展中的重要性,其作用在未来将越来越大,特别是以竞争性和针对性融资的形式。研究表明,以结果为基础的融资组织方式降低了宏观经济效率低下的风险,有助于减少信息不对称。由于研究对教育服务质量的积极影响,并增加了它们对个人和社会的价值,国家在高等教育机构研究经费组织中的强制性存在是合理的。本文从管理理念、公私资助方式、教育收费等方面考虑了市场化高等教育融资的选择和国家的需求。由于以下因素,教育服务市场条件的变化要求修改国家资助目标:外国学生人数的增加,信息和通信技术的使用,国内和国际高等教育机构一体化的增加。关键词:高等学校;高等农业教育;高等学校管理理念;
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引用次数: 0
State marketing in the improvement of pension provision in Ukraine 国家营销在改善乌克兰养老金供应中的作用
Pub Date : 2021-12-09 DOI: 10.33245/2310-9262-2021-169-2-101-109
O. Safin, S. Sendetska
The paper aims to determine the features and justify the need to use state marketing to meet public needs as one of the types of marketing. It has been found out that the main goal of state marketing is to study and form a complex of needs (individual, group, public) and develop effective ways to satisfy them, taking into account real economic opportunities and other limiting factors.The study reveals the difference in state marketing and the political and social one. It is indicated that state marketing, along with well-known marketing tools, uses administrative, organizational, regulatory and other levers of influence.It has been established that the state represented by the central and local government bodies is the main subject of state marketing. The state can directly participate in meeting needs and (or) create an environment and conditions for their implementation.Some aspects of state marketing use are considered on the example of meeting the need for material support for people of retirement age. The main components of the set of state marketing in pension provision have been determined.It has been proven that they are all interconnected and interdependent and require research, further improvement and development.The key important tasks of the pension reform are considered. The decisive role of the state in pension provision has been proved. It is noted that radical measures are inappropriate to apply in the pension system reforming - it is necessary to predict the social consequences of the decisions taken, since they are often accompanied with active public protests. Therefore, any pension reform must be accompanied by appropriate marketing communications.The main goal of state marketing in pension provision is determined. It involves the development of a pension system aimed at qualitative satisfaction of individual and collective needs in pension provision, as well as in creating conditions conducive to its effective functioning.It is indicated that a comprehensive approach is required to reform the pension system along with improving the entire social protection system in the state, economic development stimulation, increase in the level of the population wages and employment.Key words: needs, state marketing, marketing, pension provision, pension, political marketing, social marketing.
本文旨在确定其特征,并证明将国家营销作为一种营销类型来满足公众需求的必要性。人们发现,国家营销的主要目标是研究和形成一个复杂的需求(个人、群体、公众),并制定有效的方式来满足他们,考虑到实际的经济机会和其他限制因素。该研究揭示了国家营销与政治和社会营销的区别。报告指出,国家营销与众所周知的营销工具一起,利用行政、组织、监管和其他影响力杠杆。以中央和地方政府机构为代表的国家是国家营销的主体。国家可以直接参与满足需求,并(或)为需求的实现创造环境和条件。以满足退休年龄的人对物质支持的需要为例来考虑国家营销使用的某些方面。确定了养老金国有营销的主要组成部分。实践证明,它们相互联系、相互依存,都需要研究、改进和发展。对养老金改革的关键任务进行了思考。国家在养老金提供中的决定性作用已得到证实。委员会指出,激进措施不适用于养恤金制度改革- -必须预测所作决定的社会后果,因为这些决定往往伴随着积极的公众抗议。因此,任何养老金改革都必须伴随着适当的营销宣传。确定了养老金市场化的主要目标。它涉及发展一种养恤金制度,旨在从质量上满足个人和集体在提供养恤金方面的需要,并创造有利于其有效运作的条件。指出养老金制度改革应与完善国家整个社会保障体系、刺激经济发展、提高人口工资水平和就业水平相结合,采取综合措施。关键词:需求,国家营销,营销,养老金供给,养老金,政治营销,社会营销。
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引用次数: 0
Methodical approaches to optimizing the insurance company portfolio of services 优化保险公司服务组合的方法
Pub Date : 2021-12-09 DOI: 10.33245/2310-9262-2021-169-2-164-172
K. Tkachenko, I. Paska
The article is devoted to the generalization of methodological approaches to the optimization of the insurance company portfolio of services and the development of an algorithm for optimizing the insurance company's services portfolio.Insurance market of Ukraine is in a state of transformation, which is associated with changes in the institutional conditions of insurance, changes in the priorities of policyholders, macroeconomic instability, the spread of the COVID-19 pandemic.Institutional changes in the insurance market of Ukraine and macroeconomic instability have led to the "cleansing" of the insurance market and the exit of insurance companies that do not ensure transparency, solvency and efficiency. In the three quarters of 2021, 41 insurance companies left the Ukrainian insurance market, ie one in five insurance companies ceased operations.The relevance of optimizing the insurance company's portfolio of services is proved, which is due to the need for insurance companies to review their own portfolios to ensure financial stability, solvency and efficiency in a competitive insurance market of Ukraine.It is proposed to consider the optimization of the insurance company's portfolio of services as a set of interconnected and consecutive stages that are consistent and logical, as well as adaptive to modern realities of the insurance market of Ukraine, aimed at achieving profitability and maximizing the value of the insurance company.The first five stages of optimizing the insurance company's portfolio should be considered the most important, as it provides for determining the methodological principles of optimizing the insurance portfolio.Substantiation of the type of insurance company's portfolio and justification of the list of criteria for optimizing the insurance company's portfolio are interrelated stages that determine the individual basic parameters of the optimized portfolio for the insurance company depending on the chosen type of portfolio. Calculations for the optimization of the insurance company's portfolio of services involve the implementation of economic and mathematical modeling of the structure of the insurance services portfolio and the definition of its targets. Following a certain period of time, the insurance company must assess the effectiveness of achieving the optimal portfolio of services of the insurance company and the impact on key performance indicators of the insurance company, including net financial result and value of the insurance company, the presence of deviations of actual and optimal indicators.Keywords: insurance, insurance company, insurance company portfolio, optimization, Markovic model, insurance market of Ukraine.
本文致力于推广优化保险公司服务组合的方法方法,并开发优化保险公司服务组合的算法。乌克兰保险市场正处于转型期,这与保险制度条件的变化、投保人优先事项的变化、宏观经济的不稳定、新冠肺炎疫情的蔓延等因素有关。乌克兰保险市场的制度变化和宏观经济的不稳定导致了保险市场的“清洗”和不能确保透明度、偿付能力和效率的保险公司的退出。2021年三季度,有41家保险公司退出乌克兰保险市场,即五分之一的保险公司停止运营。优化保险公司的服务组合的相关性被证明,这是由于保险公司需要审查自己的投资组合,以确保金融稳定,偿付能力和效率在乌克兰竞争激烈的保险市场。建议将保险公司服务组合的优化考虑为一组相互关联、连续的阶段,这些阶段具有一致性和逻辑性,并适应乌克兰保险市场的现代现实,旨在实现保险公司的盈利能力和价值最大化。优化保险公司投资组合的前五个阶段应该被认为是最重要的,因为它提供了确定优化保险投资组合的方法原则。保险公司投资组合类型的确证和优化保险公司投资组合标准清单的论证是相互关联的阶段,根据所选择的投资组合类型,确定保险公司优化投资组合的个人基本参数。保险公司服务组合优化的计算涉及对保险服务组合结构的经济和数学建模的实现以及其目标的定义。在一定时间之后,保险公司必须评估实现保险公司最优服务组合的有效性以及对保险公司关键绩效指标的影响,包括保险公司的净财务业绩和价值,实际指标和最优指标是否存在偏差。关键词:保险,保险公司,保险公司组合,优化,马尔科维奇模型,乌克兰保险市场
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引用次数: 2
Transformation of the tourism industry in the digital economy 数字经济下旅游业的转型
Pub Date : 2021-12-09 DOI: 10.33245/2310-9262-2021-169-2-41-49
O. Stryzhak
The article is devoted to defining the transformations of the tourism industry under the influence of the digitalization of socio-economic relations. The tourism industry is one of those industries that have proven to be the most sensitive to digital transformation. Digital technologies affect all aspects of tourism activities - from designing creating a chain of tourist product- to forming a hotel rating in the digital space. In this context, changes in the concept of tourism activity in the context of the formation of a digital economy require the development of an appropriate scientific and methodological base.The study determined the existence of a relationship between indicators of the level of digitalization and the state of tourism development in the country. The level of digitalization of the country is proposed to be assessed by the World Digital Competitiveness Ranking (WDCR). An indicator reflecting the state of tourism development in a country is the Travel & Tourism Competitiveness Index (TTCI). The panel sample of the study covers 63 countries in 2019. Based on the analysis, it was concluded that the further development of tourism in the context of the formation of the digital economy is impossible without focusing on the features of the introduction of digital technologies in the tourism industry.The main directions of digitalization of the tourism industry have been identified, such as the introduction of booking systems for hotel and transport services, the spread of augmented reality technologies, the development of social networks and tourist Internet resources and communication channels, etc., as well as the problems that it causes.A matrix of SWOT analysis of the development of the tourism sector of Ukraine in the digital economy is proposed. Applying an approach to identifying opportunities and threats, strengths and weaknesses in the development of the domestic tourism sector in the digital economy will allow tourism entities to implement a balanced development strategy.Key words: tourism, tourism industry, tourism product, digital economy, digitalization, digital technologies.
本文致力于界定旅游业在社会经济关系数字化影响下的转型。事实证明,旅游业是对数字化转型最敏感的行业之一。数字技术影响着旅游活动的方方面面——从设计创造旅游产品链到在数字空间中形成酒店评级。在此背景下,在数字经济形成的背景下,旅游活动概念的变化需要发展适当的科学和方法基础。该研究确定了该国数字化水平指标与旅游业发展状况之间存在关系。建议通过世界数字竞争力排名(WDCR)来评估该国的数字化水平。旅游业竞争力指数(TTCI)是反映一国旅游业发展状况的一个指标。该研究的小组样本涵盖了2019年的63个国家。在分析的基础上得出结论,在数字经济形成的背景下,旅游业的进一步发展离不开旅游业引入数字技术的特点。确定了旅游业数字化的主要方向,如酒店和交通服务预订系统的引入、增强现实技术的普及、社交网络和旅游互联网资源和沟通渠道的发展等,以及由此带来的问题。提出了乌克兰旅游业在数字经济中发展的SWOT分析矩阵。采用识别数字经济背景下国内旅游业发展机遇与威胁、优势与劣势的方法,将有助于旅游实体实施平衡发展战略。关键词:旅游,旅游产业,旅游产品,数字经济,数字化,数字技术
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引用次数: 0
The influence of socio-demographic factors on the reproduction of human capital in rural areas 社会人口因素对农村人力资本再生产的影响
Pub Date : 2021-12-09 DOI: 10.33245/2310-9262-2021-169-2-7-18
D. Utechenko
The article is devoted to topical issues of the impact of socio-economic conditions on the reproduction of human capital in rural areas. The analysis of the main indicators describing the demographic situation, namely: the birth rate and mortality rate, natural growth rate, employment rate and unemployment of the rural population.The main manifestations that characterize the current demographic problems of rural development, in particular the negative trend in mortality, which significantly exceeds the birth rate, reducing the number of women of childbearing age, reducing the number of households with children, the excess of dead women compared to menThe emergence of a number of rural settlements that are on the verge of extinction or have prospects for extinctionIt contains the results of the analysis, which indicate the need to develop a plan for the development of preschool and school facilities, providing health care facilities with pediatricians located in rural areas.The research made it possible to identify a tendency to increase the costs of rural households with the advent of further child care, as well as to identify a number of circumstances that affect the costs of its development.It is substantiated that the social policy of the state and the actions of the Government of Ukraine should be focused on solving the issues of poverty, which envisages measures for the social protection of families in which children are born.On the basis of statistical data the infrastructural providing of process of reproduction of human capital of rural territories of the country is considered.It was revealed that an important obstacle to the prospects for the development of rural settlements is their inadequate provision of preschool and school educational institutions.Brought, that the policy of optimizing the network of medical and educational institutions in rural areas, low rates of development of social and engineering infrastructure of rural areas have a negative impact on their attractiveness.Key words: rural areas, development, rural population, socio-economic factors, demographic situation.
这篇文章专门讨论社会经济条件对农村地区人力资本再生产的影响的专题问题。对描述人口状况的主要指标进行分析,即:农村人口的出生率和死亡率、自然增长率、就业率和失业率。目前农村发展的人口问题的主要表现,特别是死亡率的下降趋势,大大超过出生率,育龄妇女人数减少,有子女的家庭数量减少,死亡妇女多于男子,出现了一些濒临灭绝或有灭绝前景的农村住区,其中载有分析的结果。这表明有必要制定一项发展学前和学校设施的计划,为农村地区的保健设施配备儿科医生。这项研究使人们有可能查明随着儿童保育的进一步出现而增加农村家庭费用的趋势,并查明影响儿童保育费用的若干情况。事实证明,国家的社会政策和乌克兰政府的行动应集中于解决贫穷问题,这就提出了对有儿童出生的家庭提供社会保护的措施。在统计数据的基础上,对我国农村地区人力资本再生产过程的基础设施提供进行了研究。据透露,农村住区发展前景的一个重要障碍是学前教育和学校教育机构的提供不足。优化农村医疗和教育机构网络的政策带来了农村社会和工程基础设施发展速度低对其吸引力的负面影响。关键词:农村;发展;农村人口;
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引用次数: 0
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Ekonomika ta upravlinnia APK
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