scholarly journals Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy

2020 ◽  
pp. 71-76
Author(s):  
Viktoriya Rudenko ◽  

In market conditions, one of the main regulators of economic development is the financial mechanism, a key element of which is the fiscal mechanism for regulating the national economy investment development. Currently, the methods of the fiscal mechanism are not used effectively enough in Ukrainian practice, as evidenced by the low investment attractiveness of the economy and weak investment activity of economic entities. Therefore, the definition of the essence and components of methods of the fiscal mechanism is currently among the important financial and economic issues, the scientific substantiation of which largely depends on the economy investment development. The article is devoted to the study of theoretical approaches to the functioning of the methods of the financial mechanism and on this basis to determine the content and composition of the methods of the fiscal mechanism. It was determined that there are various approaches to understanding the essence of financial methods (as means, forms, methods, rules) and three conceptual approaches to the interpretation of the methods of financial mechanism: management (considers the methods of financial mechanism as processes in which implementation of financial policy); organizational (treats the methods of the financial mechanism as a means of organizing financial relations, which are formed in the process of implementing financial policy); complex (characterizes the methods of the financial mechanism as a process of organizing financial relations to achieve the objectives of financial policy). As a result of research of theoretical bases of functioning of financial methods the essence of methods of the fiscal mechanism of regulation of national economy investment development was substantiated. The main methods of the fiscal mechanism were identified, including planning, organization and control. The basic requirements to functioning of methods of the fiscal mechanism of regulation of the national economy investment development were considered.

2021 ◽  
Vol 284 ◽  
pp. 07015
Author(s):  
Lyudmila Kopteva ◽  
Irina Romanova ◽  
Angela Mottaeva

Macroeconomic dynamics is in the focus of attention of the scientific community due to the fact that it characterizes the key trends in the development of the national economy. The basic indicator in the system of national accounts is the gross domestic product (GDP), which in general form is the aggregate value of all goods and services produced within the national economy. GDP is widely used in the analysis of economic growth trends. Economic growth, creating conditions for it – the most important goal of economic development, both within the framework of ensuring the economic security of the entire national economy and at the level of an individual enterprise. Nowadays, economic development is characterized by an accelerated rate of scientific and technological progress: new technologies and approaches are being created that have higher efficiency. From a microeconomic point of view, the main factors of production are labor, capital and information. Fixed capital investments (buildings, structures, machinery and equipment) are a key instrument for renewing fixed assets. Investment activity is the process of renewing the capital of an enterprise as a result of modernizing its technical and technological base, which ensures its economic security. Investments, along with government spending, are key drivers of economic growth. As a result, we can confidently assert the high importance of investment activities, both throughout the country and at the level of individual economic entities, as well as their economic independence. The paper shows the ways to intensify economic growth and intensify investment activities in order to ensure the economic security of the Russian Federation.


2020 ◽  
Vol 12 (214) ◽  
pp. 38-44
Author(s):  
Oleg Kondrashov ◽  
◽  
Boris Lapko

The article shows that at present there is no generally accepted definition of the innovative environment in the scientific circulation, which fully reveals its substantive characteristics. The author's definition of the concept of "innovative environment" is proposed. On the basis of the analysis of statistical data, the positive and negative aspects of the innovation environment in the Republic of Belarus have been identified. It is shown that the formation of an innovative environment is an important factor in the sustainable growth of the national economy. A set of measures is proposed to develop an innovative environment, create conditions for effective implementation of innovations and increase the competitiveness of the national economy.


2021 ◽  
Vol 2021 (1) ◽  
Author(s):  
О. Kravchenko ◽  
N. Ovcharova ◽  
A. Baha ◽  
D. Kravchenko

At present, issues related to investment activities in Ukraine are very important. Of particular importance is the investment activity related to capital investment, creating a solid foundation for stable, efficient operation and rapid development of each enterprise. Insufficient capital investment can lead to limited opportunities, loss of income, increased production costs, increased production shortages, loss of competitiveness and decline of the enterprise. For effective management of capital investments of the enterprise the system of accounting and analytical support based on reliable definition of their cost, the mechanism of their reflection in the account and the reporting, effective system of the analysis and internal control is important. This study is devoted to the consideration of theoretical and methodological issues and problems of organization of accounting of capital investment accounting, identification of areas for improvement. This article analyzes domestic and international regulations on accounting to determine the nature and composition of capital investments. The issue of formation and differentiation of capital investment costs is considered. The classification of capital investments on various grounds is reflected, which is important for the formation of a proper organization of accounting and control in the enterprise. Sources of capital investment are the company's own funds, the use of budget funds or extrabudgetary funds, other sources of funding. The main sources of financing capital investments today are the own funds of enterprises. Generalized approaches to reflect capital expenditures that are associated with the creation or acquisition of non-current assets, as well as those that are included in the initial cost of such objects, in the accounts. It is proposed to streamline accounting through the introduction of additional sub-accounts that will meet the various information needs for analysis and control of capital investments in the enterprise. To separate the components of capital investments, the characteristics of the new sub-accounts to account 15 "Capital investments" are given. The main elements that need to be disclosed in the order on the company's accounting policy for capital investment are presented.


2018 ◽  
Vol 212 ◽  
pp. 04015
Author(s):  
Vasiliy Nechaev ◽  
Pavel Mikhailushkin ◽  
Denis Presnyakov

The purpose is to consider the main theoretical approaches to definition of social safety and estimate its conditions. The analysis of economic indicators of 2016-2017 has shown that with a growth of the key economic indicators, negative dynamics of the real located income of the population still remain. In the article, the importance of social and economic safety is emphasized. The two main conditions of economic safety provide the presence of the influential middle class and a ratio between the minimum and maximum income of the population. By means of Lorentz’s curve, the increase of stratification of the population on income is shown. The article concludes that that poverty is a threat of economic security, because it slows down economic growth. The authors also assess the influence of administrative impact on social and economic development of regions, finding a weak reliance.


2019 ◽  
Vol 7 (3) ◽  
pp. 41-45
Author(s):  
Марина Барсукова ◽  
Marina Barsukova ◽  
Людмила Федорова ◽  
Lyudmila Fedorova

Theoretical approaches to the management of the financial component of the economic security of the region, the concept of "financial security" with the identification of advantages and disadvantages, the author's definition of financial security of the region as the level of development of financial relations and the ability of the financial system of the region to ensure the protection of the interests of participants in these relations from threats, to form the prerequisites and resources for expanded reproduction, economic growth and sustainable socio-economic development of the territory, defined goals, objectives, management algorithm and tools of economic security in the financial sphere of the region.


2019 ◽  
pp. 73-82
Author(s):  
Marta Pylypivna Mal'ska ◽  
Yuriy Volodymyrovych Zinkо ◽  
Maria Ivanovna Fil

Goal. The purpose of the paper is to provide scientific substantiation of theoretical and practical recommendations for the development of gastronomic tourism, using the potential of the restaurant industry. Methodology: research is made up analysis and systematization and synthesis. The basic objects of gastronomic tourism are determined, the potential of restaurant business as a tourist destination is researched. Results: The concept of "restaurant tour", perspectives of development of domestic gastronomic tourism and restaurant business as an object of tourist trip in Lviv is substantiated. The scientific-theoretical approaches to the definition of the essence and objects of gastronomic tourism are revealed; - the potential and opportunities of the sphere of restaurant business in the development of modern tourist infrastructure, including through the development of gastronomic tourism; - measures of development of the domestic restaurant business as a perspective direction of gastronomic tourism and an independent object of tourist trips are offered. Scientific novelty: systematized, generalized and substantiated firms / tour operators who have developed restaurant routes in Lviv for the development of gastronomic tourism. Practical significance: Gastronomic tourism has significant prospects for development, and the organization of gastronomic tours, restaurant gastronomy tours contributes to the revival of national culinary traditions. Business entities in the sphere of restaurant business should become an important part of the development of gastronomic tourism, playing an important role in shaping the quality of life, providing public health and shaping the tourist image of the regions.


2019 ◽  
pp. 126-132
Author(s):  
Oleksandr Kulish

The article is based on the idea of forming the conceptual foundations of strategic management of flexible economic development of iron and ore enterprises. It is based on the definition of the optimum size of sales of products on the domestic and foreign markets, taking into account their perspective and ensuring the maximum possible level of profitability of business entities. The article emphasizes that today almost all domestic business entities operate in a crisis or after-crisis syndrome. It is noted that economic crises occur cyclically, but each time the depth of the crisis becomes larger, and the post-crisis period is ever greater. As a result, all enterprises and individuals who are experiencing the consequences of such crises are more and more difficult, and for the post-crisis period, more and more diversified resources are spent that could be directed to projects for their own development. It is determined that the main obstacles of flexible economic development of the enterprise are the high degree of deterioration of fixed assets, low productivity, low quality of personnel, imperfection of the system of pricing on products, low investment activity of enterprises, etc. The key principles of the system of strategic management of flexible economic development of iron and ore enterprises are formed. It is proved that in today's world economy the importance of reformatting the structure and content of the strategic management system with flexible economic development of industrial enterprises and adapting their business directions to the conditions of transformational transformations of modern competitive markets becomes increasingly important. The mathematical model describing the system of division of manufactured products for realization on several markets is developed. It is found out that the classical approach to solving such a task, which is to maximize profits, is not absolutely correct in this case. It is shown that the solution of this task is to maximize the profit from sales with the simultaneous preservation of the minimum allowable volumes of sales of products in promising markets, provided they provide the minimum reasonable profitability. It is noted that in the strategic planning it is necessary to implement a certain part of own products in the markets which are not currently the most profitable, but in the long run may have a decent place among others for the particular enterprise. It is determined that the problem of optimization is to calculate the specific volumes of products that need to be implemented in each of the markets. Taking into account the current transformation of market space and the need for constant adaptation of strategic management methods, the article proposes approaches to the formation of a complex system of strategic management of flexible economic development of iron ore enterprises.


Author(s):  
Natavan Ibrahimova Natavan Ibrahimova

The article shows that Azerbaijan belongs to modern countries with a high rate of economic development, therefore, at the current stage of evolutionary development as a state, it has embarked on the path of a new level of improvement. This shows how in recent years the economic situation in the republic has contributed to significant economic growth, an increase in the level of both the social welfare of the state and the modernization of the socio-economic infrastructure of the republic as a whole, resulting in a diversified structure of the economy. The article reveals an assessment of the current state of industrial enterprises in Azerbaijan, as well as an analysis of the directions and trends of their development. The assessment of the current state was carried out by studying resolutions, orders, acts, strategies for long-term economic development and other documents with the help of which it is possible to assess the quantitative composition of industrial enterprises. The determination of trends in the development of industrial enterprises was carried out using the analysis of the "Main directions of the Strategic Roadmap for the National economy and the main sectors of the economy", approved by the decree of the President of the Republic of Azerbaijan Ilham Aliyev on December 6, 2016. The analysis carried out in the article made it possible to determine the priority directions of sustainable development of industrial enterprises, more precisely: improvement of production; scientific, technical and innovative development; implementation of programs specified in the concept of the "Strategic Roadmap for the development of the national economy", etc. The main priority of industrial enterprises is innovative development, which includes all of the above, and NTR is presented here as a certain "layer", a means of realizing prospects. Based on the above, a logical chain of the main directions of development of industrial enterprises is constructed and their justification is given. The article reveals the investment activity of the country's economy, as well as analyzes the level of foreign investment. At the end of the article, the key directions of the formation of the innovative economy of the country are indicated, the priorities of industrial development and conclusions regarding them are indicated. Keywords: industry, business, non-oil sector, machine-building complex, sustainable development, pandemic, investment, diversification, development strategy, innovation.


2021 ◽  
pp. 92-98
Author(s):  
Pavlo V. Hrytsenko ◽  
Yevhen V. Kovalenko ◽  
Viacheslav I. Voronenko ◽  
Anastasiia M. Smakouz ◽  
Yevheniia S. Stepanenko

The paper investigated general world trends in the field of business change in business, in which the authors highlighted a versatile view of science and summarized information on definitions of “change”, providing each of the existing list of definitions that relates to scale. The authors analyzed theoretical approaches to the definition of various scholars and identified the main characteristics of these approaches. The analysis showed that most scholars are interpreting changes as a generalization category based on general economic provisions relating to strategic potential, free markets, behavioral properties. According to the results of the study, the authors formed a summary table, which reflects a separate characteristic and interpretation of the term “change”, provided by various scientists. As a result of the study, the authors formed the actual interpretation of definitions on the basis of processed literature, which, unlike other treats changes, as an organizational process that is in constant motion and adaptation to a new information economy. In this case, as the main driver of adaptation to changes, the authors consider a business process model of the organizational structure, which is based on optimizing functional and information flows and a dramatically different approach to the use of human resources. Practical examples given by the authors confirm the main thesis of all scholars, which consists in the inevitability of the introduction of transformational business management techniques, which are considered to be more flexible, and therefore more effective in today's realities of the world economy. The authors provided recommendations on further research of changes in processes that should focus on a clear balance between the development of new methodological approaches and their scientific substantiation.


2010 ◽  
pp. 16-25
Author(s):  
S. Naryshkin

The article argues for the growing role of economic security factors in the situation of post-crisis development. The paper is focused on the problem of investment security of the national economy. The article contains the definition of investment security and its basic criteria. The author designates major directions and tools of the state policy directed at maintenance of investment security requirements as a condition of stable development and modernization of the Russian economy.


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