Suchergebnisse

The main directions of reforming the system of administrative management in Ukraine are investigated in the article. Modern systems of administrative management are analyzed and it is suggested to concentrate on five main directions of improvement of the system of administrative management: 1. Privatization and decentralization of public administration; 2. Reduction of excessive state regulation; 3. Improving the quality of public services; 4. Improving the efficiency and effectiveness of government; 5. Increasing the information openness of the authorities.

The purpose of the research is to determine the tendencies of development of power grids ofsettlements and optimal approaches to their analysis and calculations in the conditions of introduction oftechnological innovations in the field of information and energy technologies, as well as decentralization ofsettlements.The article reviews modern approaches and technical solutions, details the issues of SmartGrid formation bycombining the introduction of smart approaches and integrated electricity generation, consumption and storagesystems.Important aspects of SmartGrid formation in settlements include the need to develop municipal managementsystems within individual homes and complexes, as well as the formation of an integrated transportation system thatincludes both public transport and individual vehicles of various types and forms of ownership. In general, thecombination of the efforts of local governments, commercial and non-profit institutions, homeowners and localresidents is identified as an important prerequisite for successful SmartGrid formation in settlements.The result of the work is to identify current trends in the development of power systems of settlements, inparticular, the need to form an intermediate link of energy policy - at the level of settlements and territories thatconnect local participants in the energy market (generation, storage and consumption of electricity) and act asintegrated active participants of the national energy country and national energy market.There is also justification of the relevance of the methods of calculation of power systems, in particular, theextension of the method of individual components based on Laplace transformations and operator calculations,which allow to obtain energy characteristics and parameters of electricity in analytical form for use in intelligentpower management systems.As a result, the study confirms the need to further refine the SmartGrid concept by integrating elements ofenergy systems, intellectualizing management processes and developing new approaches to energy marketdecentralization.

The purpose of the research is to determine the tendencies of development of power grids ofsettlements and optimal approaches to their analysis and calculations in the conditions of introduction oftechnological innovations in the field of information and energy technologies, as well as decentralization ofsettlements.The article reviews modern approaches and technical solutions, details the issues of SmartGrid formation bycombining the introduction of smart approaches and integrated electricity generation, consumption and storagesystems.Important aspects of SmartGrid formation in settlements include the need to develop municipal managementsystems within individual homes and complexes, as well as the formation of an integrated transportation system thatincludes both public transport and individual vehicles of various types and forms of ownership. In general, thecombination of the efforts of local governments, commercial and non-profit institutions, homeowners and localresidents is identified as an important prerequisite for successful SmartGrid formation in settlements.The result of the work is to identify current trends in the development of power systems of settlements, inparticular, the need to form an intermediate link of energy policy - at the level of settlements and territories thatconnect local participants in the energy market (generation, storage and consumption of electricity) and act asintegrated active participants of the national energy country and national energy market.There is also justification of the relevance of the methods of calculation of power systems, in particular, theextension of the method of individual components based on Laplace transformations and operator calculations,which allow to obtain energy characteristics and parameters of electricity in analytical form for use in intelligentpower management systems.As a result, the study confirms the need to further refine the SmartGrid concept by integrating elements ofenergy systems, intellectualizing management processes and developing new approaches to energy marketdecentralization.

Introduction. In the conditions of the development of a market economy, the task of managing economic risks is transformed and expanded significantly, as competition stimulates economic agents to actively study information in order to prevent possible mistakes in the implementation of risky operations in economic systems of different levels of functional organization. In order to use the laws of the market rather than be a victim of it, to improve its own financial and economic activities in a market system, taking advantage of its advantages, it is necessary to improve traditional forms and develop new methods and techniques for managing economic risks and their consequences. One of these forms is modern risk management. Within its limits, economic risk is considered not only in the narrow-categorical meaning of this phenomenon, but also as a category that combines the economic risks, formed by all, without excluding the components of the process of economic reproduction. Purpose. The purpose of the paper is to study the concept of economic risk as a theoretical category, which has certain features and features in the conceptual apparatus of risk management, and in determining the specific types of risks that should become the primary objects of management at the application level in the process of risk management in practice of domestic enterprises.Methods. The method of theoretical analysis, the method of generalization, comparison ae used.Results. Economic risk is not a scientific category that has only a negative impact on modern business. Economic risk also means a situation that can provide additional opportunities for enterprises in the process of their financial and economic activity. But the use of positive opportunities for the existence of economic risks can only be provided if the company has an effectively organized and constantly operating risk management mechanism.The most significant economic risks for modern business in 2018 were as follows: limiting globalization / increasing protectionism, leaps in oil prices, sharp drop in asset prices, the emergence of a subversive business model, international terrorism, sudden changes in legislation, the global recession, an unstable situation on The Middle East, increased competition from emerging market companies, shortages of skilled personnel, climate change, increased levels of industrial pollution.Originality. The necessity of taking into account economic risks in the process of realization of the enterprise financial and economic activity is substantiated. Lists of traditional and contemporary economic risks are recognized as reputable experts at the supranational level. The steps to form a modern economic risk management strategy are identified.Conclusion. In the conditions of the domestic mixed economy, the economic risk is of a specific nature, due to the immutability of market relations, the preservation of certain elements of the command and administrative system, the growth of the consequences of economic, financial, transformational crisis. These circumstances complicate the functioning of domestic business and make virtually any positive action related to the target concentration of resources for the creation of competing productions. In the process of economic activity, economic risk is perceived as a combination of certain adverse and positive effects that may occur after the implementation of the chosen decisions. In this regard, it becomes apparent that in order to obtain the expected results, the economic risk should be managed.

The article points out that the process of introducing market relations in Ukraine and the growing role and importance of joint-stock companies in the economic development of the country and well-being of its citizens have created the need of corporate governance that emerged due to changing ownership structures and transition to market relations.The study shows that the corporate form of business organization is a new and complex phenomenon in Ukraine. Corporations (joint-stock companies) are the most widespread and significant form of business organization in the current conditions. It is emphasized that the defining feature of a corporation is that it is owned by shareholders who bought stock. This requires a completely different approach to management and control. The nature, role and principles of corporate governance framework are described. It is reasoned that since management and ownership are separated, there is a need to balance interests of shareholders and management.It is stressed that corporate governance is an important factor in the company's activity and development, the primary purpose of which is to provide owners with the opportunity to organize and exercise effective control over management. The essence of corporate governance is to achieve a balance of interests for participants of corporate governance, namely: shareholders, managers, supervisory board and other groups and individuals (suppliers, consumers, creditors, government authorities, etc). The role and place of management in corporate governance, their interests and powers are highlighted.The following responsibilities are associated with executive bodies, or management: solving currents problems related to the corporation's activities, ensuring decision-making by general meeting of shareholders and supervisory board, planning, organizing, motivating, coordinating, and monitoring.It is substantiated that management and corporate governance are different concepts. The key difference is that corporate governance is a wider concept, and management is an integral part of it. The effectiveness of corporate governance rests on the organization of the work of management.

The subject of the study is the use of accounting in the enterprise management system. The purpose of the study is to clarify the problematic aspects and the role of accounting as an element of the enterprise management system, optimization of the management decision–making process based on it. Methodology of work. To solve the problems the following research methods have been used: dialectical method of scientific knowledge, the analysis and synthesis method; comparison method; data generalization method. The results of the work: the role of accounting in the information support of the enterprise management system has been established; financial, tax, statistical and management reporting has been characterized in terms of ensuring the implementation of management functions; the ways to improve the development process of the administrative accounting reporting have been offered. Conclusions. The company's financial statements are the element of a market economy infrastructure, a real means of communication allowing the managers of different government levels to form the strategy and tactics of the enterprise development. The basis for performing all functions of the enterprise management is a reporting system that covers financial, statistical, tax and management reporting. The financial statements are considered to be the most informative for the needs of management. The diversity of information requests of the management staff requires the improvement of reports forming process aimed to increase its management orientation.

Introduction. Informative revolution of end and distribution of internet-technologies conduces to the sharp strengthening of economic, political and cultural globalization societies, forming of the new social mode, when network streams, network structures and network co-operations, become basis of organization of society. By the most meaningful sources for research of modern network society, organization of that is base on global information technologies there is a scientific inheritance of М. Castells, P. Drucker, М. Porter, H. Etzkowitz, L. Leydesdorff. Only scientific vision of network processes of society, their essence, kinds, structure, functions is however absent, contradiction, factors of development and management mechanisms in new realities of development of civilization.Purpose. The aim of the article of theoretical and methodological ground of network models of organization of society and mechanisms of management of him by political, economic and sociocultural spheres in the conditions of globalization. Methodological basis of research is dialectical principle of cognition, the system, civilization, sinergistical going near the study of the public phenomena and processes, fundamental positions of theory of development of society and management. The cultural and historical is used, historical and anthropological, sociocultural methods that allowed to investigate network organization of society in intersubject cuts.Results. Essence of networks and their kinds are exposed in the wild and society. A structure, role and place of functional networks, is certain in the system of organization of society. The criteria of division of public social networks are specified on a territorial sign. The features of social are distinguished networks in accordance with the stages of development of civilization. Credible directions of network development of post-industrial society are reasonable. The basic models of the organizational mode of public social networks are analysed. The mechanisms of management of vital functions of new society subsystems are worked out.Originality. The scientific novelty of the got results consists in the use of, civilization and sinergistical approaches of the systems in explanation of processes of network organization of society and mechanisms of management of him by political, economic and sociocultural spheres in the conditions of globalization.Conclusions. The network models of organization of society and mechanisms of management of him are reasonable by political, economic and sociocultural spheres in the conditions of globalizationThe practical value of the got results shows up in possibility of the use of them in the process of development of strategy of construction of new society, him organizational structure and control system. The prospects of further scientific secret services can be deepening of researches of separate types of network structures.

Introduction. Customs control is one of the fundamental elements of ensuring not only customs security, but also the security of the national economy as a whole. In order to block and prevent the threats to the customs security of Ukraine, customs, within it competence, are obliged to use the most effective instruments of customs control. Today, one of the tasks of Ukrainian customs is the introduction of a modern, effective system of post-release audit, which focuses on risky economic operators, and the simplification of international trade procedures for persons, who work without violating customs rules.Purpose. Analysis the existing mechanisms of selection companies for conducting the post-clearance audit and identifying the directions for developing the system of risk criterias for selection economic operators for conducting a post-clearance audit in Ukraine.Results. The study substantiates proposals in developing the system of risk criterias for selection economic operators for conducting a post-clearance audit in Ukraine. It was analyzed international, national foreign and Ukrainian legislation on risk management during customs control. The experience of the advanced states on risk management and using of the risk management system during post-clearance control were explored. According to the results of analysis of the international standards it was detected and proved discrepancy of the Ukrainian risk management system in part of economic operators assessment within post-clearance audit. The article proposes to use automated risk system for selection economic operators for conducting a post-clearance audit in Ukraine and describes components and tools of the system. It is also proposed to introduce certain amendments to the Customs Code of Ukraine.Originality. Proposed recommendations and developed components of risk system for selection economic operators for conducting a post-clearance audit in Ukraine: main aspects of risk analysis during customs audit, analysis area to identify riskiness, objects of analysis, classification of risk criterias, peculiarities of organization of work with the system of selection of enterprises, reaction on risks within the framework of Ukrainian legislation.Conclusion. In accordance with the international commitments, undertaken by Ukraine and in order to increase the level of state economic security, it is necessary to improve the work of post-clearance audit. The introduction of a risk management system for post-release control will allow the creation of an information space that includes information on previous audits and checks, violations, identified risks, causes and conditions, that conducive to non-compliance with legislation by economic operators, assessment of the effectiveness of detection activities, risk analysis and identifying risks. This will ensure timely detection and prevention of violations of customs legislation of Ukraine.

Actuality. The actuality of the research lies down in the specificity of the restaurant business, as a service sector, which provides people with improving their quality of life, as well as implementation of innovative management technologies in the restaurant business sphere. Purpose. The main objective of the research is to analyze the current situation of the innovative technologies applying for the purpose to improve the effectiveness of restaurant facilities in Ukraine and abroad. The methodology of the research includes the systematization of information about how the restaurants facilities sphere are established and developed. The scientific concepts and theoretical developments of domestic and foreign scientists in the sphere of marketing, economy of enterprises, as well as current Ukrainian legislation are the basis of the theory and methodology of the research. Results. The scientific originality of the article is the identification of needs to apply the innovative technologies effectively with the aim to improve the efficiency of the restaurant business facilities, and to determine the basic principles of the implementation such technologies in consideration with type of restaurant facility and innovation nature. Conclusions and discussion. The article emphasizes that in the current Ukrainian realities the restaurant business sphere is only in the process of formation due to problems of the current economic and political situation in country. It is noted that one of the most powerful tool to raise competitiveness and to stimulate business activity in the sphere of restaurant industry is the further implementation of innovative approaches at the restaurants. It is concluded that effective implementation of innovations by the subjects of restaurant facilities must be carried out effective planning of business in general and planning of innovative activities in particular. The article indicates the stages of using the innovative development strategy for restaurant facilities and considers its main tasks. ...

The paper is devoted to the study of the current state of taxation system in the period of its reform and to further designs in the field of fundamental bases of taxation. The purpose of writing this article is an in–depth study of the nature, the essence of risks in the sphere of taxation, consideration of the content of the system of the risk management and substantiation of conceptual bases of the efficiency of the taxation risk management by introducing a systematic approach under conditions of a large share of the shadow economy. The study was conducted with the use of the methods of deduction and induction, system approach, analysis and synthesis on the basis of the legislative framework of Ukraine, data by the state fiscal service of Ukraine, data by the state statistics service of Ukraine, papers by domestic and foreign economists, materials of the authors' research. The nature and position of taxation risks in the system of their management were studied. It is proven that the taxation, as well as economic, risks are usually too overestimated, because as far as the cost is concerned, the measures to improve the performance results of human capital are very vague and formed under imperfect information conditions. The need for a systematic approach to managing taxation risks was identified. The main elements of the management system of taxation risks were considered. The influence of human capital and information on the efficiency of taxation risks management was proven. Special attention is paid to the feasibility study of taxation risks in the system of their management and to minimization of countermeasures. It is proven that such a system can be described as a set of certain methods, procedures and measures that makes it possible to forecast the deficit of tax payments and to take measures in regard to minimizing abuses in the taxation field. The main elements of the taxation risks management system were considered. This system is a set of interconnected and interrelated elements such as: 1) the essence and the original sources of risk; 2) analysis, evaluation and description of the risk; 3) methods of minimizing risks; 4) monitoring of measures of prevention and counteraction of risk. It is proven that the method of systematization of the taxpayers is applied according to the standards for determining the taxation risks in the system of their management. This approach will allow implementing into practice a new strategy of organization of the control and revision work with significant reduction in the cost of implementation of planned inspections. It is stressed that the taxation risks should be considered as a scientific basis for the design of the criterion of the efficiency of creating systems of national taxation security. Like any risk, taxation risks must not be identified only, but kept to a minimum. To do this, it is advisable to apply a taxation risks management system as a set of certain methods, procedures and activities. The use of human capital and information software will provide for reaching the necessary level of efficiency. The application of a systematic approach in the theory and practice of taxation will help to anticipate the negative consequences of the impact of the external environment; will contribute to the efficient monitoring of the risks and their practical management. The fiscal service may increase the amount of tax revenue to the budget by reducing tax abuses (tax evasion). This, in turn, will promote the exit of the economy out of the shadow. Scientific novelty of the research is in the deepening and determining the nature and the essence of taxation risks, as well as the substantiation of conceptual bases of the efficiency of their management through the implementation of a systematic approach. Adopting a systemic approach will allow fiscal services to efficiently manage taxation risks. A promising area of research is to review regulating documentation of the state fiscal service on the basis of a systematic approach and consideration of taxation risk as a measurement of results of human capital performance and imperfect information provision.

У статті подано загальне уявлення про теоретичні основи управління освітою в період ринкових відносин на засадах освітнього менеджменту та маркетингу. Розкрито основні елементи процесу освітнього менеджменту та маркетингу. ; The general picture of theoretical government of education based on the period of market relations on principles of educational management and marketing is under review in the article. The basic elements of process of educational management and marketing are exposed.

Actuality. Management as a phenomenon of culture and an exclusively unique object of scientific knowledge occupies a special place in the life of society. As historical development of mankind is complicated as organizational structures, as well as the culture of management and a set of theories that describe them. However, modern science does not take into account that radical changes in organizational reality occur not continuously, but during the bifurcation of civilization. A specific culture that arose precisely in such conditions is mechanistic management, the study of which is devoted to this article. Purpose and methods. The purpose of the article is a theoretical and historical analysis of the culture of mechanistic management, the identification of the basic determinants of the genesis of this management culture and the formation of the main directions of its development in conditions of industrialism. The methodological basis of the research is the dialectical principle of cognition, systemic, civilization, historical approaches to the study of social phenomena and processes, and the fundamental provisions of the theory of management. Results. The objective preconditions of the formation of a culture of mechanistic management are determined: European science and mechanism arising from the Newtonian picture of the world – the presentation of organizational reality as a machine, as well as atomism, rationalism and social Darwinism as a "natural law" about inter-species struggle; Protestant ethics as a justification of profit; political economy, which introduced the economy in the form of a machine operating under the laws of Newtonian mechanics; great scientific and technical discoveries, demanding new forms of organization of production. The essence of the article is given, comparative characteristics are given and prospects of further application of the main directions of culture of mechanistic management: scientific organization of labor and management are outlined; administrative management; the ...

Статтю присвячено розгляду проблемних питань освітнього менеджменту в призмі сьогодення з філософсько­освітньої точки зору. Відокремлено філософсько­методологічні принципи освітнього менеджменту, найважливіші напрямки розвитку менеджменту у сучасній теорії та практиці освіти. В статті використовується метод­аналіз літератури, для розкриття поняття «менеджменту» у науковій спільності і його модернізація в процесі вживання в освітньому менеджменті. Сучасна філософія освітнього менеджменту представляє собою дві парадигми: гуманістичний і особисто­орієнтований, що пов'язані з процесом демократизації та децентралізації. З іншого боку, філософії постіндустріального суспільства і глобалізації, що відображається у ринкових механізмах. Тому головне завдання менеджменту знайти компроміс між двома освітніми парадигмами.З точки зору сучасного розвитку концепції управління освітою є надзвичайно важливим. Воно включає в себе виявлення ключових організаційних і управлінських проблем, що стоять перед сучасною освітою. Слід зазначити, що концепція управління освітою повинна бути заснована на фундаменті концепції національної освіти, яка включає в себе чітку стратегію і тактику реформ, чітке розуміння того, як потреби сьогоднішні і реалії українського суспільства та перспективи його розвитку в світі, який швидко змінюється, і глобальному характері адекватного розуміння нових вимог суспільства.У даній роботі управління описується як набір принципів, методів, організаційних форм і методів обробки навчально­виховного управління та навчально­пізнавального процесу, спрямованого на підвищення ефективності цих установ. ; Статтю присвячено розгляду проблемних питань освітнього менеджменту в призмі сьогодення з філософсько­освітньої точки зору. Відокремлено філософсько­методологічні принципи освітнього менеджменту, найважливіші напрямки розвитку менеджменту у сучасній теорії та практиці освіти. В статті використовується метод­аналіз літератури, для розкриття поняття «менеджменту» у науковій спільності і його модернізація в процесі вживання в освітньому менеджменті. Сучасна філософія освітнього менеджменту представляє собою дві парадигми: гуманістичний і особисто­орієнтований, що пов'язані з процесом демократизації та децентралізації. З іншого боку, філософії постіндустріального суспільства і глобалізації, що відображається у ринкових механізмах. Тому головне завдання менеджменту знайти компроміс між двома освітніми парадигмами.З точки зору сучасного розвитку концепції управління освітою є надзвичайно важливим. Воно включає в себе виявлення ключових організаційних і управлінських проблем, що стоять перед сучасною освітою. Слід зазначити, що концепція управління освітою повинна бути заснована на фундаменті концепції національної освіти, яка включає в себе чітку стратегію і тактику реформ, чітке розуміння того, як потреби сьогоднішні і реалії українського суспільства та перспективи його розвитку в світі, який швидко змінюється, і глобальному характері адекватного розуміння нових вимог суспільства.У даній роботі управління описується як набір принципів, методів, організаційних форм і методів обробки навчально­виховного управління та навчально­пізнавального процесу, спрямованого на підвищення ефективності цих установ. ; Article deals with the problematic issues of educational management with philosophical­educational point of view in terms of modernity. Apart philosophical and methodological principles of educational management, the most important trends in the development of modern management theory and practice of education. The paper used the method­analysis of the literature, to disclose the concept of "management" in the scientific community and its modernization process in use in educational management. Modern philosophy of educational management is a two paradigms: the humanistic and personally ­ oriented, that associated with the process of democratization and decentralization the other hand, the philosophy of the post­industrial society and globalization, is displayed in the market mechanisms. Therefore the main task of management to find a compromise between the two educational paradigms.In terms of the present development of the concept of educational management is extremely important. It involves identifying key organizational and management problems facing modern education because of its reform process. It should be noted that the concept of educational management should be based on the foundation of the concept of national education, which comprised a clear strategy and tactics of reform, a clear understanding of how today's needs and realities of Ukrainian society and the prospects for its development in a world that is rapidly changing and globalized adequate understanding of the new requirements of society.

In the article the author researches scientific approaches to the definition of essence, attributes and subjects of public and state administration, as well as public management. The correlation of these legal categories among themselves, as well as the management process, is investigated. The conclusion is made that the term «public management» is not equivalent to public administration and should be viewed from the point of view of public management as an activity that is organized within the public administration system and is related to internal processes of development of management decisions, planning and coordination of the work of these bodies, their information, staffing, documentary support, questions of building the optimal organizational structure, rational distribution of powers. Proceeding from the foregoing, the author says that public management is a narrower concept than the term «public administration», while its components indicate that this activity first takes place within the public administration, that is, the executive and local authorities self-government, secondly, is aimed at achieving public interest, which is broader than the state interest, thirdly, the adjective «administration» indicates the prevalence of administrative management tools but does not preclude the democratic component in the formulation, negotiation, and publicizing application management decisions. Thus, public management actually acts as management in the executive bodies and executive structures of local self-government bodies. In our opinion public management is regulated by laws and other normative legal acts system organizing, power and regulatory activities of state authorities and local self-government, which is aimed at streamlining their organizational structure, planning, preparation, development and implementation of managerial decisions, organization of the management apparatus, the implementation of documentary, information, personnel, and psychological support of their daily activities in order to achieve socially useful goals and the creation and operation of the relevant entity of administration. ; Досліджено наукові підходи до визначення сутності, ознак та суб'єктів публічного і державного управління, а також публічного адміністрування. Досліджено співвідношення зазначених правових категорій між собою та із процесом менеджменту. На підставі проведеного аналізу, узагальнення вітчизняного й закордонного досвіду з проблематики державного управління і публічного адміністрування запропоновано авторське визначення терміна «публічне адміністрування» та здійснено його відмежування від споріднених понять в галузі управлінської діяльності – «менеджмент», «державне управління», «публічне управління».