РЕЗЮМЕ (англійською мовою)
LYPOV VOLODYMYR “Competitive strategy for Ukraine’s development in
globalization conditions” – Peculiarities of using the complex of macroeconomic strategies of Ukraine’s integration into the global economic space are considered. The strategies are based on the gaining the competitive advantages through the use of a wide range of market, price, production, technological and integrated strategies of expansion of an object of export activity. It is substantiated that the starting point of formation of a competitive strategy of the country’s integration into the global economic space is taking into account the peculiarities of the national culture of management. The author shows that the predominance of values either individualism or communitarianism plays a primary role in the strategy’s formation. Mechanisms of their influence on competitiveness of producers are revealed. Role and instruments of the state support of market strategies for the promotion of national producers’ products in global markets are revealed. Opportunities and advantages of the use of blue ocean strategy are emphasized: creation of innovative business models on the basis of formation of new markets for unique goods or services of their own production.
Peculiarities of production strategies for increasing national competitiveness are characterized. They include reorganization, sectoral and territorial diversification, formation of cluster structures, value chains, inclusion or creation of global production systems. Features of strategies for using the effect from scale of production are revealed. The author notes the importance of the purposeful state policy, which provides for determination of spheres and industries where synergy effects can be obtained, and incentives for their development and support in the period of entry into foreign markets.
The differences of competition in price and cost of goods are shown. Instruments and mechanisms of the state influence on formation of cost competitive advantages of national producers in foreign markets are presented. Peculiarities of the influence of foreign exchange regulation on national competitiveness are revealed.
The author considers peculiarities of technological strategies for ensuring the national competitiveness through creation and promotion on the world markets of own meta and high hume technologies and integrated strategies. The latter envisages a consistent expansion of the spectrum of links between producers and potential foreign consumers from purchase of a separate product to long term integrated programs.
TARASEVYCH VIKTOR, ZAVHORODNIA OLENA “Innovation information
economy: postindustriality, generativity, openness” – Actual problems of postindustrial innovation information economy in the context of European choice of Ukraine under conditions of global transformations are being considered. The innovation information economy is characterized as a leading component, source, generator and core of self development of the postindustrial economy, progressive evolution of the national economy and society. First of all, it concerns neos innovations of substantive type and knowledge intensive information as a form of representation of scientific knowledge, the effective means of directed updating and transformation of the ecogenes and economic genome of national economic actors, engine of their creative activity. Modern innovation information revolution determines the objective character of the laws of scientific intellectualization and innovative informatization of economic activity.
A unique innovation generating role of knowledge and knowledge intensive information is determined, in particular, by their substrate qualities, including: almost absolute metamorphism, indifference to carrier material, increased mobility, an ability to be subject to appropriation without proper alienation, an effective integrator of production factors and a catalyst for innovation capital formation, a moderator of the cyclic co evolution of the basic components of the innovation information economy. In reproductive economic processes, knowledge and knowledge intensive information are represented directly as special essential forces of economic participants and in the form of innovation information products (in non market sphere of reproduction) or innovation information goods (in market sphere of reproduction). These products and goods are carriers of the basic qualitative characteristics of knowledge and knowledge intensive information, which allows them to be the leading “players” of the global economy.
The creative potential of development inherent in the innovation information economy can be realized only under conditions of its nationally oriented openness to the leading global trends and processes, in particular: (i) comprehensive knowledge intensive informatization and computerization; (ii) active creative development of the economy and society; (iii) actualization of economic creativity and freedom; (iv) competitive cooperation and civilized struggle; (v) expansion of mobile and highly professional human capital. The innovation information economy should become a powerful vanguard of the national development.
SERDIUK OLEKSANDR “Substantiation of directions of modernization of thermal
energy facilities: problems of preliminary estimation and automation of calculation” – TPPS in Ukraine need to be modernized in view of the inefficiency of their fuel consumption and high levels of pollutant emissions. As an option to solve the above problem, modernization of existing TPPS is proposed. Otherwise, renewable energy sources can become an alternative to its thermal generation. To develop a specific strategy for transition from traditional energy sources to renewable ones, it is necessary to carry out a quantitative estimation of effectiveness of each project for such a transition. One of the tools for solving this complex problem is the development of the information analytical system for preliminary estimation of comparative effectiveness of various energy development trends.
The developed scientific methodical approach makes it possible to build an information analytical system using the Python programming language for: (i) carrying out an automated preliminary estimation of comparative effectiveness of the modernization projects of the existing power units of the TPPS; (ii) construction and operation of WPPS; (iii) construction and operation of the SPPS. By analyzing the efficiency criteria, the program identifies the most economically attractive alternative for the analyzed thermal energy object. As an example, a comparative assessment of modernization project of Ladyzhуns’ka TPP and construction of a SPP of similar power is presented. The algorithm of comparative assessment includes: (i) determination of effective level of thermal power generation; (ii) evaluation of the effect of consumption of coal from different vendors; (iii) determination of cash flow of projects for modernization of TPPS and construction of renewable energy facilities; (iv) construction of cumulative straight lines of cash flow. According to the results of the program, it is determined that the SPP construction project is more efficient than the project of
modernization of the power unit at Ladyzhуns’ka TPP. The developed information analytical system can be used by the Ministry of Energy and Coal Industry of Ukraine as part of the process of digitization of managerial decisions in the field of energetics directions development.
AFANASIEVA MARYNA “Economic control by civil society: an institutional
approach” – The article studies the significance of public institutions for successful functioning of a market economy. The emphasis is placed on the fact that market institutions are formed through social organization and evolution. The structure of modern society is clarified; combination of professional performance of the functions of its social group and adherence to moral values are selected to be the main criterion of the structure. The hypothesis of isomorphism of the social structure is advanced, according to which the decrease in the share of people in civil society with rent seeking behavior can lead to similar shifts in business and public sector. The system of economic control is proposed that corresponds to division of society into three main social groups. The new content of control, which proceeds from the concept of sustainable development and the theory of systems, is revealed. The essence of the new type of control is formation of socially significant analytical information capable of launching mechanisms of self organization of enterprises, including self control. The main corrective tool is the publication of these findings. Attention is paid to original sources of information for civil control (for example, financial and tax reporting of enterprises), which is not a commercial secret in accordance with Ukrainian legislation. Institutional mechanisms, such as compulsory mechanism of the law, normative mechanism of professional opinion, imitative mechanism of positive practice, promotion of information, involvement of supporters and cooperation with foundations are listed. It is concluded that the introduction of economic control by civil society can strengthen public institutions such as law, morality, property, enterprise, trust in society, fair competition, etc. This, most likely, will have a positive impact on development of the economy.
ORLOVA VALENTYNA, KAFKA SOFIIA “Impact of accounting policies on book
value of enterprise” – Content and purpose of accounting are identification, measurement, registration, accumulation, synthesis, storage and transfer of information about activities of an enterprise to external and internal users for adoption of management decisions. Business operations are recorded in prices at the time of transaction; that ensures a reliable determination of financial performance of enterprise for one or another period in prices of that period. However, its financial position is also affected by other factors: investment attractiveness of enterprise, its position in the market, inflation, emergencies, etc. As a result, the price of accounting objects can change. It was found out whether it is expedient to reflect such changes in accounting records.
Peculiarities of the impact of accounting policies on the value of enterprise are researched. Solutions of problematic aspects of the valuation of some items of accounting are revealed and proposed. In particular, it concerns the order of reflection of revaluations in accounting items and presentation of information about them in financial statements as a source of information about value of enterprise.
There are a number of methods for assessing the value of an enterprise, the main one among them is valuation based on financial statements, namely balance sheet (so called book value). It is determined that under current conditions of managing and
doing business, accounting policies is a powerful tool for managing not only accounting but also the results of financial and economic activity and the value of enterprise. To provide users with information about real value of assets, liabilities and equity, the balance sheet items at the reporting date, if necessary, should be re evaluated, and the results filed in the statement of financial position. The difference between the data of balance sheet and statement of financial position should be disclosed in the notes to the financial statements.
VEKLYCH OKSANA “Ecosystem approach for estimating economic damage from
environmental pollution: Ukrainian authenticity” – Conceptual clusters of “environmental pollution” and “economic damage from environmental pollution” are revealed and the low level of advancement of conceptual foundations of ecosystem approach in the practice of domestic economy is researched. Using ecosystem approach, the structuring of economic damage from environmental pollution by ecosystem objects of losses was carried out for the first time. This covers at least six ecosystem objects: (i) losses from degradation of biodiversity ecosystems; (ii) losses due to deterioration or destruction of ecosystem goods, services, functions; (iii) losses caused due to violation of the ecosystem’s assimilation potential; (iv) damage caused to the natural and economic complex; (v) losses from damage and destruction of bioresources segments of the national economy; (vi) losses caused to nature oriented production or industry of the national economy.
Scheme of structuring of economic damage from environmental pollution is presented. This scheme for the first time represents not only the groups of losses by ecosystem objects, but also a clear and most complete visual classification of the types of losses forming this economic damage. Their accounting will help to justify a more reliable overall economic damage caused to the national economy as a result of environmental pollution.
It is shown that in practice there is an extremely disappointing situation with the application of the ecosystem approach for valuation of natural objects or damage from environmental pollution. The author proves accumulation of unresolved issues on implementation of the ecosystem approach when estimating the economic damage due to environmental pollution in terms of scientific, legal, methodical, normative and information processing. This requires not only appropriate powerful shifts and actions on the part of environmentalists, representatives of scientific community, legislative and executive bodies of the state power, but also intensification of educational work to deepen the ecological consciousness of the population, especially at the level of territorial communities.
BOBKO ANDRII “Forest resources: forest inventory indicators of their accounting
and use in the system of economy of forestry management” – The article deals with a brief outline of development of forestry in Ukraine and its reforming in recent years. In particular, its formation in the Kiev province has been considered since the beginning of forestry as an industry of plant growing. The same applies to the twentieth century, with emphasis on changing the economic efficiency of forestry during its second half. The basic forest inventory terms “forest”, “forest fund”, “forest management”, their definition and compliance with European forestry standards are analyzed. They were compared by description in the countries of the former USSR and in the ECE/FAO legislation. It is proved that the most complete and understandable for definition of content of land use is the term “forest” as it is described by the ECE/FAO: “forest is a
land”. More precisely – forest land. This description includes all the most typical components of FES (Forest Eco System), although it does not use this term. Without the introduction of the term “component”, the concept of “forest” as an object of accounting and observation remains ambiguous, little defined, allegedly at the time of the emergence of forestry as an industry of crop production and the lack of properly educated specialists. For discussion and adoption, it is proposed to use the description of the term “forest” = “forest land” in relation to its content of the first level according to SSCLU (Standard Statistic Classification of Laud Use) of the ECE/FAO UN as the most correct. The author proposes to refine it somewhat in terms of quantitative indicators of the domestic practice of forestry and forest management, and determine its by the formula proposed.
It should be especially noted that assessment of dynamics of forest inventory indicators of status of the “forest land” category should find objective and targeted application when developing the forestry projects and forming the sustainable FES, taking into account the norms of environmental protection.