Економічний факультет
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Item Technology for the Substantiation of Main Principles and Approaches to the Formation and Evaluation of Information Supporting System about Company`s Tax Capacity(University of Economic, 2020) Kuzmenko, H.; Shalimova, N.; Lysenko, A.; Кузьменко, Г. І.; Шалімова, Н. С.; Лисенко, А. М.Using of the new technology for principles of forming the system of information about tax capacity are grouped and the directions of activity of the enterprise are identified, in view of which it is expedient to establish criteria for assessing its efficiency. The lists of basic principles (unity, objectivity, competence, probability and periodicity) and additional principles (dynamism, rationality, conformity, control) have been substantiated. The system of indicators and criteria of the formalized expression of efficiency is offered. The list of indicators made it possible to build the system (vector) of criteria requirements to ensure the effectiveness of information about the tax capacity of a business entity.Item Information Supporting System about Tax Capacity of a Company and its Efficiency: Principles of Formation and Evaluation(The Baltic Scientific Journals, 2020) Kuzmenko, H.; Shalimova, N.; Lysenko, A.; Кузьменко, Г. І.; Шалімова, Н. С.; Лисенко, А. М.; Кузьменко, Г. И.; Шалимова, Н. С.; Лысенко, А. Н.The principles of forming the system of information about tax capacity are grouped and the directions of activity of the enterprise are identified, in view of which it is expedient to establish criteria for assessing its efficiency. The formation of information about tax capacity of an enterprise should occur not chaotically, but according to certain principles. The lists of basic principles (unity, objectivity, competence, probability and periodicity) and additional principles (dynamism, rationality, conformity, control) have been substantiated. The system of indicators and criteria of the formalized expression of efficiency is offered. The list of indicators made it possible to build the system (vector) of criteria requirements to ensure the effectiveness of information about the tax capacity of a business entity. It has been proved that in assessing the effectiveness of the information supporting system on tax capacity of the entity, the impact of time and cost criteria, as well as other non-measurable parameters should be taken into account. The proposed approach to assessing the effectiveness of the current information supporting system on the taxpayer's capacity will allow assessing alternative information systems in terms of the effectiveness of their implementation.Item International rating system “Benchmarking Public Procurement”: possibilities of using in formation of digital infrastructure in the accounting and financial sectors(Baku Business University, 2020) Shalimova, N.; Kuzmenko, H.; Шалімова, Н. С.; Кузьменко, Г. І.Taking into account that an important role the digital environment plays in the sphere of spending public money and public procurement, the purpose of the article is to study the methodology of assessing the effectiveness of the public procurement system by World Bank in order to determinate possibilities of its using in formation of digital infrastructure in the accounting and financial sectors. The methodologies of the World Bank's Benchmarking Public Procurement system are investigated. A comparative analysis of the Ukraine’s place among other countries of the world, in particular among the group of countries of Europe and Central Asia and among some OECD countries, which are considered as a group of high-income countries, has been conducted. It is substantiated that the results of such comparative analysis will allow identifying risk areas, and relevant information can be used in developing recommendations and proposals for improving the effectiveness of the public procurement system. As a prospects for further researches the study of second-tier indicators and the methodology of evaluating the public procurement systems by the World Bank, taking into account its relatively short setbacks compared to other ratings, have been identified.Item Benchmarking Public Procurement as an International Rating System for Evaluation the Effectiveness of Public Procurement System of the Countries(2020) Shalimova, N.; Kuzmenko, H.; Шалімова, Н. С.; Кузьменко, Г. І.The purpose of the article is to study the methodology of assessing the effectiveness of the public procurement system by World Bank, to conduct a comparative analysis of Ukraine's place among other countries in the world. Taking into account the globalization of the economy and the intensification of European integration processes, it has been proved that an important part of evaluating the effectiveness of public procurement should be a comparative analysis of the implementation procedures with the relevant systems of other countries of the world. The methodologies of the World Bank's Benchmarking Public Procurement system are investigated. A comparative analysis of the Ukraine’s place among other countries of the world, in particular among the group of countries of Europe and Central Asia, as well as with some OECD countries, which are considered as a group of high-income countries, has been conducted. Taking into account that the World Bank reports do not have a final score and a final rating, it has been justified the feasibility of comparing by the general amount of points. It is substantiated that the results of such comparative analysis will allow identifying risk areas, and relevant information can be used in developing of recommendations and proposals for improving the effectiveness of the public procurement system, especially in the context of reforming the law on public procurement and the introduction of the new system "Prozorro". As a prospects for further researches the study of second-tier indicators and the methodology of evaluating the public procurement systems by the World Bank, taking into account its relatively short setbacks compared to other ratings, have been identified.Item Методичні підходи до оцінки ефективності використання капіталу у сільському господарстві(ХНТУСГ, 2005) Крячко, В. Г.; Kriachko, V.Розкрито особливості капіталу в сілському господарстві та методичні підходи щодо визначення ефективності його використання.Item Основи економічної теорії. Лекція № 2(ЦНТУ, 2018) Яковенко, Р. В.; Yakovenko, R.Посібник розкриває зміст другої лекції з курсу “Основи економічної теорії” для інженерно-технічних спеціальностей. The manual reveals the contents of the second lecture on the course "Bases of Economics" for engineering and technical specialties.Item Practical aspects of assessing the efficiency of the modern system of public procurement in Ukraine(Problems and Perspectives in Management, 2018) Дмитришин, Б. В.; Жовновач, Р. І.; Левченко, О. М.; Малаховський, Ю. В.; Гончар, В. В.; Dmytryshyn, B.; Zhovnovach, R.; Levchenko, O.; Malakhovskyi, Yu.; Gonchar, V.Узагальнено існуючі напрацювання окремих науковців у напрямку формування показників ефективності, що можуть бути застосовані для оцінки результатів функціонування системи закупівельної логістики в публічному секторі Україні. В результаті виділено підходи, що можна використати для визначення ефективності участі замовників, представників приватного сектору та системи електронних публічних закупівель в цілому. На основі ретроспективних даних минулих років та першої половини поточного року визначено ряд оцінок абсолютної та відносної економії, а також показників результативності відкритих торгів у публічному секторі України. Проаналізовано динаміку вказаних показників до та після запровадження системи електронних закупівель «ProZorro». Проведений аналіз вказує на те, що перші результати функціонування системи «ProZorro» демонструють наявність негативного тренду конкуренції та зменшення обсягів економії державних коштів. Забезпечення високої ефективності та конкурентності, цілісності та прозорості закупівельного процесу є головними завданнями уряду України у сфері публічних закупівель. Автори обґрунтовують, що запровадження системи «ProZorro» може допомогти успішно їх вирішити, а застосування модуля аналітики дає можливість обчислювати економію від застосування даної системи. The existing works of the individual scientists in the direction of developing indicators of the efficiency that can be used to evaluate the results of the operation of the procurement logistics system in the public sector in Ukraine are generalized. As a result, approaches have been identified that can be used to determine the effectiveness of the participation of customers, private sector representatives and the system of electronic public procurement in general. On the basis of retrospective data of past years and the first half of the current year, a number of estimates of absolute and relative savings, as well as indicators of the effectiveness of the open bidding in the public sector of Ukraine have been identified. The dynamics of these indicators before and after the introduction of the “ProZorro” electronic procurement system was analyzed. The analysis shows that the first results of the functioning of the “ProZorro” system demonstrate the existence of a negative trend of competition and a reduction in the amount of savings in public funds. Ensuring high efficiency and competitiveness, integrity and transparency of the procurement process are the main tasks of the Ukrainian government in the field of public procurement. The authors argue that the introduction of the “ProZorro” system can help to solve them successfully, and the application of the analytics module enables to calculate the savings from the use of this system.