Scientific Notes of Ostroh Academy National University, "Economics" Series最新文献

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MARKETING BEHAVIOR OF CONSUMERS IN SHAPING THE COMPETITIVE ADVANTAGE OF ENTERPRISES – A THEORETICAL STUDY 消费者营销行为在塑造企业竞争优势中的理论研究
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-06-22 DOI: 10.25264/2311-5149-2023-29(57)-30-35
M. Leśniewski
{"title":"MARKETING BEHAVIOR OF CONSUMERS IN SHAPING THE COMPETITIVE ADVANTAGE OF ENTERPRISES – A THEORETICAL STUDY","authors":"M. Leśniewski","doi":"10.25264/2311-5149-2023-29(57)-30-35","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-29(57)-30-35","url":null,"abstract":"Marketing in a competitive economy plays a key role in the development of organizations (enterprises) that want to achieve and maintain a competitive advantage on the market. One of the problems developed in marketing is consumer behavior, thanks to which companies sell their products/services. As part of the behavior, we can distinguish marketing behaviors of consumers, which are the company’s reaction to the customer and the customer to the company. The aim of the study is to present the problem of consumer marketing behavior in shaping the competitive advantage of enterprises. The study was based on the study of the subject literature contributing to the discipline of Management and Quality Sciences.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"89 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130180029","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
9-GRID BOX AS A TOOL FOR HUMAN RESOURCE MANAGEMENT IN SOCIAL ENTERPRISES 九格盒作为社会企业人力资源管理的工具
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-06-22 DOI: 10.25264/2311-5149-2023-29(57)-36-41
H. Yurchenko
{"title":"9-GRID BOX AS A TOOL FOR HUMAN RESOURCE MANAGEMENT IN SOCIAL ENTERPRISES","authors":"H. Yurchenko","doi":"10.25264/2311-5149-2023-29(57)-36-41","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-29(57)-36-41","url":null,"abstract":"The article focuses on adapting the 9-Grid Box method, traditionally used for talent management in profitable enterprises, to employee development in social enterprises. The author demonstrates how the 9-Grid Box can be employed in social enterprises to assess the effectiveness of employee adaptation and development, and to make informed decisions about their further progression based on the matrix data. By categorizing employees into nine distinct types based on their potential and productivity levels, the article presents a visual representation of the stage of self-reliance development for each employee as a beneficiary of a social enterprise operating under an employment-based business model. Furthermore, the article provides specific retention and development strategies tailored to each of the nine employee types, offering guidance to HR managers considering the unique objectives of social enterprises. This adapted tool holds value for reintegration programs, aiding socially vulnerable individuals or marginalized groups in developing career plans and enhancing their competitiveness in the traditional job market. The findings of the 9-Grid Box can serve as a foundation for creating training and development plans for employees, facilitating the HR manager’s role. Additionally, the article demonstrates how the 9-Grid Box method can ensure the continuity of social enterprise activities by assisting in the formation of succession plans within the personnel structure.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125346647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A WEB-LIKE MODEL OF THE LEARNING MARKET 一个类似网络的学习市场模型
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-06-22 DOI: 10.25264/2311-5149-2023-29(57)-74-83
Tetyana Kudyk, V. Lisovska, Nadiya Shchekan
{"title":"A WEB-LIKE MODEL OF THE LEARNING MARKET","authors":"Tetyana Kudyk, V. Lisovska, Nadiya Shchekan","doi":"10.25264/2311-5149-2023-29(57)-74-83","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-29(57)-74-83","url":null,"abstract":"The article discusses both a simpler dynamic model of a product market (referred to as the «web-like model») and a modified version of this model where sellers set the market price. These dynamic models are described using discrete first-order difference equations and systems of difference equations. The study focuses on the importance of understanding dynamic market models for certain products, particularly the web and web-like market models with training, which are examined in the article. Based on certain assumptions (described further in the article), a Valsar interpretation of these models is provided: the market is regulated by an auctioneer who initially announces the product price, and then buyers and sellers execute agreements and communicate the results to the auctioneer in terms of supply and demand volumes. If the agreements are found to be imbalanced, the auctioneer adjusts the price in an attempt to restore market equilibrium. Final agreements are made once equilibrium is reached. The article considers cases where the initial point coincides or does not coincide with equilibrium, and analyzes the price and production volume trends in these scenarios. A formula is derived that determines the trajectory of price changes in the «spider model», indicating that the market price will fluctuate around the equilibrium price. Additionally, a modification of the simpler spider-like model is discussed, where sellers determine the market price by focusing on a weighted average value between demand and supply from the previous period. Similar to the web model, the equilibrium price is found. The article investigates the case when the initial point does not coincide with equilibrium and examines the trends of prices and production volumes in this scenario. Different types of models are presented, and the properties of general solutions of difference equations and systems of difference equations that describe the web-like model and its modification are analyzed.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133451937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE EFFECTIVENESS OF COMMUNICATION IN THE ORGANIZATION MANAGEMENT SYSTEM – A THEORETICAL STUDY 组织管理体系中沟通有效性的理论研究
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-03-30 DOI: 10.25264/2311-5149-2023-28(56)-38-43
M. Leśniewski, P. Dziekański, Jan Puchała
{"title":"THE EFFECTIVENESS OF COMMUNICATION IN THE ORGANIZATION MANAGEMENT SYSTEM – A THEORETICAL STUDY","authors":"M. Leśniewski, P. Dziekański, Jan Puchała","doi":"10.25264/2311-5149-2023-28(56)-38-43","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-38-43","url":null,"abstract":"The effectiveness of internal and external communication in the enterprise management system significantly determines its efficient functioning. It is therefore important to control its course. Due to the complex issues of the goals of this process, the degree of implementation of all of them should be analyzed, which is tantamount to adopting a specialist view on the issue of the effectiveness of communication in the organization. The main purpose of the adopted considerations is to present the effectiveness of communication in the organization management system. In this work, a theoretical study was adopted as the starting point for the analysis of the discussed research problem.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114428374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
RISK MANAGEMENT OF ENTERPRISES OF TERRITORIAL COMMUNITIES OF UKRAINE IN THE CONDITIONS OF FULL-SCALE WAR 全面战争条件下乌克兰领土社区企业的风险管理
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-03-30 DOI: 10.25264/2311-5149-2023-28(56)-14-23
Yulia Kharchuk, A. Kharchuk, Y. Dziurakh
{"title":"RISK MANAGEMENT OF ENTERPRISES OF TERRITORIAL COMMUNITIES OF UKRAINE IN THE CONDITIONS OF FULL-SCALE WAR","authors":"Yulia Kharchuk, A. Kharchuk, Y. Dziurakh","doi":"10.25264/2311-5149-2023-28(56)-14-23","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-14-23","url":null,"abstract":"The article clarifies the essence and outlines the role of risk management of enterprises of territorial communities of Ukraine in conditions of full-scale war. The authors considered the essence of the concept of «risk», compared the main features of the old and new paradigms of enterprise risk management, in particular: fragmented and integrated, special and continuous, limited and extended risk management. The regulatory and legal framework for the functioning and development of territorial communities and their enterprises, ensuring the restoration of regions and territories affected by armed aggression against Ukraine is specified. The ranking of the regions of Ukraine by the number of active enterprises was carried out, taking into account the distribution of territorial communities by region. The dynamics of business registrations in the regions of Ukraine during the full-scale war were analyzed. Areas of application of risk management of enterprises of territorial communities are highlighted. The relationship between the level of development of territorial communities and the quality of risk management of their enterprises, taking into account limiting endogenous and exogenous factors, was revealed. The need to ensure the rationality of making effective management decisions based on reliable and relevant information is substantiated. The stages of risk management at enterprises are considered: definition of the concept; development and approval of the risk management algorithm; participation of senior management in risk management; establishment of those responsible for the organization and implementation of risk management at the enterprise; identification of risks; risk analysis; risk assessment; adoption and implementation of a risky management decision; monitoring of the risk management process. Ways to improve the organization and implementation of risk management of the enterprises of the territorial communities of Ukraine, taking into account the peculiarities of their functioning in the conditions of a full-scale war, are proposed. Areas of strengthening the competitive advantages of territorial communities based on the effective use of their resource potential and ensuring high-quality risk management are highlighted. Emphasis is placed on the expediency of observing the main stages of enterprise risk management with constant monitoring of the implementation of planned tactical and strategic measures and ensuring the development of Ukraine's regions.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129205419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PROBABILITY MODELS OF PRODUCTION INVENTORIES AT THE ENTERPRISE 企业生产库存的概率模型
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-03-30 DOI: 10.25264/2311-5149-2023-28(56)-151-155
Tetiana Halakhova, A. Kulyk
{"title":"PROBABILITY MODELS OF PRODUCTION INVENTORIES AT THE ENTERPRISE","authors":"Tetiana Halakhova, A. Kulyk","doi":"10.25264/2311-5149-2023-28(56)-151-155","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-151-155","url":null,"abstract":"When managing production or commodity stocks, two main questions arise: when to replenish the stock and what should be its optimal size. The purpose of this study is to build a probabilistic model, which can be proposed as a new inventory model, with the help of which the relationships between the period factors between the purchase of parts and their shelf life, which affect inventory management, are established. Research methods are based on the approach using continuous distribution laws. The size of the reserve of parts is calculated depending on the established risk factor. Using the statistical method, point estimates were found for the studied parameters: average and root mean square deviation. A histogram of relative frequencies between the dates of two consecutive purchases is constructed. Critical areas for the studied parameters are illustrated. The value of the difference in days between the purchase of parts and the amount of the purchase of parts, which correspond to the normal laws of the distribution of random variables with the appropriate parameters, as well as the critical values of the need for parts in the production process, were calculated. The size of the parts reserve was found, which corresponds to the normal distribution law, depending on the established risk factor. For different values of this coefficient, the value of the difference in days between purchases of parts, the amount of purchases and the reserve of parts, which correspond to the distributions of random values, as well as the critical value of the need for parts in the production process to avoid production downtime are given. Using the central limit theorem, it is shown that the purchase volume of parts and the volume of used parts are normally distributed. Taking into account the degree of uncertainty associated with the structure of demand and the time of use of stocks at the enterprise, the authors chose probabilistic models that make it possible to flexibly change simulated demand and take this into account in forecasting. The research concluded that the probabilistic approach is the basis for forecasting inventory management at the enterprise, which takes into account the risks associated with determining the optimal need for raw materials at the enterprise.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126270966","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
BANK LENDING OF BUSINESS IN UKRAINE UNDER THE CONDITIONS OF MARITAL STATE 银行贷款业务在乌克兰的婚姻状态下的条件
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-03-30 DOI: 10.25264/2311-5149-2023-28(56)-119-126
I. Prikhno, I. Chastokolenko
{"title":"BANK LENDING OF BUSINESS IN UKRAINE UNDER THE CONDITIONS OF MARITAL STATE","authors":"I. Prikhno, I. Chastokolenko","doi":"10.25264/2311-5149-2023-28(56)-119-126","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-119-126","url":null,"abstract":"The article analyzes trends in bank lending in Ukraine during the period of martial law, focusing on payments on existing loans and receiving new loans. It examines the share of non-performing loans provided to economic entities and identifies an increase in their share during martial law. The article considers the conditions for introducing \"credit holidays\" and investigates debt restructuring methods such as deferral of payments, writing off part of the borrower's debt, and reducing the interest rate. The article also identifies vectors of state business support, including business lending during wartime and a grant program in Ukraine. The terms of the \"Available loans\" 5-7-9% program are examined, as well as the number, volume, and structure of credit agreements made under the program. The article notes that businesses have actively participated in the program, demonstrating a willingness to adapt and develop. State banks have played a significant role in the program, making up more than 80% of the total number of contracts. The article also clarifies the conditions for providing state grant support in Ukraine, investigates types of grants from the Erobota program, and identifies the main problems in the field of banking lending to businesses and their consequences for the Ukrainian economy.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"367 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134119237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
INNOVATIVE TECHNOLOGIES IN THE MARKETING POLICY OF BANKS 银行营销政策中的创新技术
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-03-30 DOI: 10.25264/2311-5149-2023-28(56)-77-85
І. Krasnova, Evgeniy Danyliuk, Artur Stryzhak
{"title":"INNOVATIVE TECHNOLOGIES IN THE MARKETING POLICY OF BANKS","authors":"І. Krasnova, Evgeniy Danyliuk, Artur Stryzhak","doi":"10.25264/2311-5149-2023-28(56)-77-85","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-77-85","url":null,"abstract":"In the face of dynamic changes and uncertainties such as pandemics, crises, and war, the banking business is focusing on maximizing its transition to online services. This requires a constant search for innovative banking service channels that reduce irrational operating costs, while ensuring that each client can receive necessary banking services. The article aims to study the trends in the development of innovative marketing technologies in the activities of banks and identify the features of communication channels in the context of digitalization. The article notes that the development of innovative marketing technologies for promoting banking products requires a study of the audience to whom these products and services should be directed. This includes the knowledge and skills of using digital financial technologies. Innovations create new opportunities for products/services, as well as new strategies and commercialization channels. The article outlines the problems of providing banking services using digital information technologies in Ukraine. Four types of business models for the bank's marketing policy in the context of digitalization are identified, namely: closed ecosystem, digital \"killer\", service model, and aggregator model. The article considers the potential opportunities for customers to use such technologies and the capabilities of banks to develop and implement digital marketing technologies. Digital marketing is described as targeted and interactive marketing, which involves the use of information, financial, and digital technologies and channels. New approaches, innovative tools, and communication channels for digital marketing of banking products and services are identified. The article notes that offline channels are still relevant for banking marketing but emphasizes that the use of digital channels has its own specifics and technologies depending on the market segment and audience. Additionally, it should be noted that the development of innovative marketing technologies requires creative thinking and significant information and analytical support.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132425542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FINANCIAL ASPECTS OF THE FORMATION OF THE MARKET OF EDUCATIONAL SERVICES IN UKRAINE ON THE EXAMPLE OF MAJORITY 072 "FINANCE, BANKING AND INSURANCE" 乌克兰教育服务市场形成的财政方面——以多数票072“金融、银行和保险”为例
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-03-30 DOI: 10.25264/2311-5149-2023-28(56)-52-57
O. Hryhorash
{"title":"FINANCIAL ASPECTS OF THE FORMATION OF THE MARKET OF EDUCATIONAL SERVICES IN UKRAINE ON THE EXAMPLE OF MAJORITY 072 \"FINANCE, BANKING AND INSURANCE\"","authors":"O. Hryhorash","doi":"10.25264/2311-5149-2023-28(56)-52-57","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-52-57","url":null,"abstract":"The article provides an assessment of the impact of indicative costing on the enrollment of leading universities in Ukraine. It was found that the calculation of the cost of educational services, based on the indicative cost price, in 2020 had a slight effect on the prices and on the enrollment of students for contractual education  to prestigious higher education institutions (in Kyiv, Lviv, Kharkiv) due to two reasons. First is the increase in the number of graduates of schools compared to the previous 2019. Second is the restrictions on border leaving caused by quarantine measures. In 2021 the increase in prices became more noticeable and the enrollment of students for contractual education decreased both at the state level and in the leading universities. The reduction in enrollment in 2022 is caused by hostilities and a significant outflow of entrants abroad.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128223001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
MANAGEMENT OF BALANCES ON THE ACCOUNTS OF TERRITORIAL COMMUNITIES IN THE INFORMATION AND PROGRAM COMPLEX «LOCAL BUDGET» 在信息和方案综合体“地方预算”中管理地区社区账户的余额
Scientific Notes of Ostroh Academy National University, "Economics" Series Pub Date : 2023-03-30 DOI: 10.25264/2311-5149-2023-28(56)-58-68
O. Hordei, Maryna Riabokin, Y. Kotukh, O. Novytska, Oleksiy Bluma
{"title":"MANAGEMENT OF BALANCES ON THE ACCOUNTS OF TERRITORIAL COMMUNITIES IN THE INFORMATION AND PROGRAM COMPLEX «LOCAL BUDGET»","authors":"O. Hordei, Maryna Riabokin, Y. Kotukh, O. Novytska, Oleksiy Bluma","doi":"10.25264/2311-5149-2023-28(56)-58-68","DOIUrl":"https://doi.org/10.25264/2311-5149-2023-28(56)-58-68","url":null,"abstract":"The program-target method of the budget process made it possible to improve the mechanism of social and economic development, in particular, of communities and the country's society as a whole. This method has been used in the budget process of united territorial communities since 2017. Management of account balances is an integral part of the daily analysis of the implementation of the expenditure part of budgets and control over the implementation of budget programs. The introduction of automation of the budget process allowed for improving the balance management process. Features of software-based allocation balance management are considered. The importance and advantages of the information and program complex «Local budget» are described. Its capabilities during monitoring of allocation balances and the relationship with the «Logica» software are characterized. The positive impact of automation of the budget process at the local level is shown. Despite modern automation tools, the process of managing the balance is important. Therefore, algorithms for the analytical assessment of balances on local budget accounts are proposed. The mechanism for submitting reports on appropriation balances has been defined following the current legislation. The algorithm for the use of software capabilities during the assessment of daily and monthly balances of allocations and other financial resources on the accounts of united territorial communities and balances at the end of the year was studied. Three ways of forming an analytical form, which calculates the balance of allocations on the accounts of united territorial communities monthly, are considered. Namely, it is possible to build three analytical forms, when the information will be displayed: at the end of the month; with a cumulative total at the end of the month; with a running total for the current month and subsequent periods, and a refined plan. It was demonstrated that as a result of the automation of the budget process, in particular, it became possible to use the information on the execution of expenditures for the construction of analytical reporting using the data of budget requests (indicators of payables and receivables), planned and cash expenditures, reporting on the target tasks of the Ministry of Finance of Ukraine (information on the state of social benefits, etc.), availability and distribution of free balance on accounts. The advantages of the «Local Budget» software for improving the process of managing balances on community accounts are substantiated.","PeriodicalId":254090,"journal":{"name":"Scientific Notes of Ostroh Academy National University, \"Economics\" Series","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128090294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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