https://echas.vnu.edu.ua/index.php/echas/issue/feed Economic journal of Lesya Ukrainka Volyn National University 2022-04-20T06:59:28+00:00 Staschuk Olena Staschuk.Olena@vnu.edu.ua Open Journal Systems <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Збірник наукових праць «Економічний журнал Волинського національного університету імені Лесі Українки» - це видання, що висвітлює широкий спектр наукових досліджень у галузі економіки та управління.</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Видання містить статті, що висвітлюють історію економічної думки та економічної теорії, економіки та управління національною економікою та підприємствами, регіональної та екологічної економіки, грошей, банківської справи та фінансів, кредиту, бухгалтерського обліку.</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Засновником збірника наукових праць є Волинський національний університет імені Лесі Українки.</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Збірник наукових праць виходить чотири рази на рік.</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Свідоцтво про державну реєстрацію серії КВ № 21451-11251Р від 25 червня 2015 року.</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Починаючи з 2015 року збірник наукових праць зареєстрований у міжнародному центрі - ISSN - 2524-2717 (онлайн), 2411-4014 (друк)</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">А з 2021 р. - 2786-4618 онлайн, 2786-460Х (друк)</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Журнал індексується в науково-метричній базі</span></span></p> <p><u><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><a href="https://journals.indexcopernicus.com/search/details?id=43722&amp;lang=pl">Index Copernicus</a> (ICV 2015: 48,98)</span></span></u></p> <p><a href="https://journals.indexcopernicus.com/search/details?id=43722&amp;lang=pl"><u>Index Copernicus</u></a><a href="https://journals.indexcopernicus.com/search/details?id=43722"><u><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">&nbsp;(ICV 2016: 27,85)</span></span></u></a></p> <p><u><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"><a href="https://journals.indexcopernicus.com/search/details?id=43722&amp;lang=pl">Index Copernicus&nbsp;(ICV 2018: 75.84)</a></span></span></u></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Електронні примірники збірника наукових праць доступні у Національній бібліотеці України імені Вернадського.</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Наша адреса: Волинський національний університет імені Лесі Українки, </span></span><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">43025 </span></span></em><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">, </span></span></em><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">проспект Волі 13 </span></span></em><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">, м. </span></span></em><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Луцьк </span></span></em><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">, </span></span></em><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Україна</span></span></em></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Головний редактор: <a href="https://vnu.edu.ua/uk/structure/stashchuk-olena-volodimirivna"><strong>Стащук Олена Володимирівна</strong></a></span></span><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">, доктор економічних наук, професор, декан факультету економіки та менеджменту Східноєвропейського національного університету імені Лесі Українки</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Тел .: +38 (0332) 24-89-78</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Відповідальний секретар: </span></span><strong><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Кулинич Мирослава Богданівна</span></span></strong><span style="vertical-align: inherit;"><span style="vertical-align: inherit;"> , кандидат економічних наук, доцент </span></span><br><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Тел .: +38 (0332) 24-89-78</span></span></p> https://echas.vnu.edu.ua/index.php/echas/article/view/727 PROFESSIONAL ETHICS OF ACCOUNTANT, AUDITOR AND TAXPAYER AS A FACTOR OF FORMING PUBLIC OPINION 2022-04-18T10:24:56+00:00 Myroslava Kulynych kulmiros@gmail.com Olena Skoruk Skoruklena@gmail.com Anna Safarova anja-audit@ukr.net <p>The article describes the features of professional ethics of accountants, auditors and tax officers as an important<br>condition for achieving the better productivity. The essence of the concept of professional ethics is stated. Professional<br>ethics is a code of rules that determine the behavior of a specialist in the performance of professional duties and<br>guarantee compliance with moral norms within the current legislation. The basic principles of ethics of professional<br>accountants are clarified. The algorithm of identification and assessment of threats to the observance of basic principles<br>and application of precautionary measures is determined. It is established that the observance of professional ethics by<br>an accountant, auditor and tax officer is one of the most important factors of clients' trust in the results of their work.</p> 2022-04-01T00:00:00+00:00 Copyright (c) 0 https://echas.vnu.edu.ua/index.php/echas/article/view/728 DEVELOPMENT OF AUDIT PRACTICES IN PUBLIC PROCUREMENT IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT AND DECENTRALIZATION 2022-04-18T10:40:33+00:00 Kateryna Melnyk pristypakatia@ukr.net <p>The study examines the main factors in the development of audit practice of public procurement in<br>terms of sustainable development and decentralization. Approaches to the reform of socio-economic and politicaladministrative spheres of public procurement taking into account the administrative-territorial reform are formulated.<br>In the area of decentralization, the goals of sustainable development are met, which together constitute the general state<br>policy and are characterized by a separate mission with principles, values, motivation, beliefs and development goals.<br>In the implementation of the strategy of sustainable development is important cumulative effect, which is provided by a<br>synergetic approach, which involves combinations in the modeling of elements, creating new progressive forms of<br>organization with the potential of the whole system. The mission of sustainable development is one of the tasks of<br>territorial units and the public sector, based on the ideology of modern multimedia society and environmental motives,<br>which is a map of long-term plans and goals in anticipation of economic progress, identifying key milestones as<br>benchmarks. The economic, ecological and social directions of transformation of audit practice in accordance with the<br>directions of public procurement in the public sector are highlighted. The conceptual model of the organization of audit<br>activity is generalized - complex support of the public procurement process in order to eliminate the corruption<br>component and imperfection of the Prozorro platform, taking into account the promising innovative opportunities of IT<br>audit. It is proved that auditing is a special form of active interaction of the auditee with the object, with the formation<br>of a conscious image of the expected result, which is achieved through partnership with the purposeful implementation<br>of common tasks that make up the development program.</p> 2022-04-18T00:00:00+00:00 Copyright (c) 0 https://echas.vnu.edu.ua/index.php/echas/article/view/729 INTEGRATED REPORTING: CHRONOLOGICAL LITERAURE REVIEW 2022-04-18T10:49:50+00:00 Yuliia Serpeninova y.serpeninova@biem.sumdu.edu.ua <p>Integrated reporting is a relatively new category that has been actively studied over the last decade. The study of<br>publishing activity on integrated reporting allows to form general trends in the thematic focus of existing publications,<br>in particular, in their chronological presentation. The article reviews the scientific literature on integrated reporting<br>based on the analysis of the most cited publications from the Scopus, Web of Science and Google Scholar databases.<br>Analysis of the bibliometric landscape of publications on integrated reporting involves the study of publishing<br>activity in terms of the most cited authors and publications on selected topics, determining the chronological specifics<br>of publications on selected topics by keywords.<br>For this purpose, publications were sorted by Scopus, Web of Science and Google Scholar databases by keywords<br>“integrated reporting” with their use in publications in article titles, abstracts, and keywords. Through the in-built<br>bibliographic analysis tools of the Scopus and Web of Science databases, as well as the Publish or Perish software (for<br>the Google Scholar database), these publications were imported for further bibliometric analysis using VOSviewer.<br>Systematization of thematic orientation of publications on integrated reporting by keywords, in particular their<br>chronological analysis is implemented by clustering using VOSviewer software by building a bibliometric map of the<br>publication based on Scopus and Web of Science databases.<br>The results of the analysis show that integrated reporting is a relatively new scientific category that has been<br>actively studied for the last ten years. The chronological representation of the bibliometric landscape of publications in<br>recent years shows that the most relevant are studies in the field of integrated reporting, related to the study of its<br>quality; connection with the Sustainable Development Goals; formation of the value of the firm, etc.</p> 2022-04-01T00:00:00+00:00 Copyright (c) 0 https://echas.vnu.edu.ua/index.php/echas/article/view/732 MARKETING SUPPORT OF BUSINESS, CONSUMER AND STATE INTERACTION 2022-04-18T11:41:01+00:00 Yuliia Horiashchenko julia.goryaschenko@gmail.com <p>This article develops the theoretical basis of the study of the marketing environment of the enterprise, in particular,<br>the interaction of business, consumers (users, customers) and the state with the help of marketing tools. The need to find<br>common rational solutions of the main economic actors – business, consumers and the state – to increase the pace of<br>innovative transformations that meet national interests and aimed at economic development at all levels of government<br>through the widespread use of marketing tools. Emphasis was placed on the urgent need for business cooperation with<br>all economic actors in view of the rapid development of digital technologies, pandemic sentiment in society and the<br>need for cohesion. It is shown that the purpose of cooperation is mutually beneficial cooperation and the formation of a<br>strong ecosystem of the country. The peculiarities and the main tasks of innovative marketing at the enterprise are<br>singled out and analyzed. The parameters of evaluating the effectiveness of entrepreneurial activity of the marketing<br>sector with the help of financial and non-financial indicators of BSC are determined.</p> 2022-04-01T00:00:00+00:00 Copyright (c) 0 https://echas.vnu.edu.ua/index.php/echas/article/view/733 WORLD TRENDS IN TECHNOLOGICAL TRANSFORMATION OF THE MACHINE-BUILDING INDUSTRY 2022-04-18T11:48:52+00:00 Nataliya Ryvak ryvakn@gmail.com <p>The article analyzes the world trends of technological transformation of machine-building companies. Innovative<br>processes, such as related production, forecasting services and innovative service models, which are increasingly used<br>in mechanical engineering, have been studied. The use of modern digital technologies in mechanical engineering for<br>preventing the risks of losing relevance in the market of modern industry has been studied. The impact of the Covid-19<br>pandemic on the introduction of new technologies by major players in the global mechanical engineering market has<br>been analyzed. Technological innovations have created new business models and opportunities for mechanical<br>engineering companies. Communication and analytics allow you to create a wide range of applications for industrial<br>technology. Although the basic principles of mechanical engineering, such as thermodynamics, fluid mechanics and<br>machine design, still remain in force, the latest technologies are contributing to the rapid development of composites,<br>mechatronics and nanotechnology. These new subject areas, which are the result of modern achievements, have become<br>a prerequisite for the development of new and promising industries, including artificial intelligence and<br>biomechatronics. The growing demand for increased production efficiency while minimizing operating costs has led to<br>demand for new and innovative technologies. The author analyzed the pace of introduction of new technologies in the<br>production of mechanical engineering in the world based on the number of patents filed in the field of mechanical<br>engineering in accordance with current patent classifications. The analysis allows to clearly understand which<br>technological trends are most common in the world market of mechanical engineering. Based on the study of the<br>introduction of new technologies in mechanical engineering and global trends in the industry, the author substantiates<br>the feasibility of accepting the need for deglobalization in mechanical engineering as a new norm; optimization of<br>existing production facilities, automation and attraction of advanced digital technologies for the establishment of work<br>processes; implementation of advanced technologies in mechanical engineering, such as artificial intelligence, Internet<br>of Things, nanoengineering, advanced data analytics, automation of robotic processes, blockchain, robotics, cloud<br>computing, virtual and augmented reality, 3D printing, drones, 5G, etc .; raising the qualification level of mechanical<br>engineering workers.</p> 2022-04-01T00:00:00+00:00 Copyright (c) 0 https://echas.vnu.edu.ua/index.php/echas/article/view/734 THE ROLE OF STARTUP ACCELERATORS IN THE DEVELOPMENT OF INNOVATIVE ENTREPRENEURSHIP IN UKRAINE 2022-04-18T12:15:42+00:00 Tеtiana Sak sak.tatiana@vnu.edu.ua Olena Ivashko Ivashko.Olena@vnu.edu.ua Natalia Hrytsiuk natalia.hrytsiuk@vnu.edu.ua <p>The development of innovative entrepreneurship requires effective cooperation between experts, experienced<br>entrepreneurs and young scientific and technological innovators by organizing them into accelerators. In Ukraine, the<br>activity of accelerating innovative business projects is in its infancy and needs in-depth research.<br>Accelerator provides an opportunity to get acquainted with the world's best business practices, attracts funding for<br>investment projects, search and selection of assets for investment, as well as building and implementing a strategy for<br>investing in innovative projects or startups. The functions of startup accelerators include the following: financial and<br>economic; consulting; educational; legal; organizational; marketing; commercial.<br>With the annual growth of the number of startups in Ukraine, efficiency and share in global innovation<br>development is insufficient. Ukraine in the Startup Ranking in 2021 ranks 40th among 205 countries with 331 startups.<br>To intensify the startup movement in Ukraine, it is necessary to provide young people with opportunities to gain<br>knowledge, learn from the experience of successful entrepreneurs and practitioners. The strategic goal is to create an<br>effective infrastructure for the development of startups.<br>The practice of accelerating innovative business projects in Ukraine is in its infancy. The world experience of<br>stimulating innovative entrepreneurship through the activities of incubators, startup schools, accelerators at universities<br>is developing.<br>The results of surveys among potential young entrepreneurs-innovators on the feasibility of creating accelerators<br>in the Volyn region are presented.75% of respondents indicated that they need consulting assistance during the<br>implementation of the startup and are willing to pay a certain percentage of future income for training and mentoring of<br>the project. The survey showed the feasibility of accelerators of startups in the region.<br>Proposals have been made to intensify the startup movement in Ukraine, including the need to teach the basics of<br>startup development and promotion, provide mentoring and the opportunity to communicate with potential investors,<br>successful startups, interested partners.</p> 2022-04-01T00:00:00+00:00 Copyright (c) 0 https://echas.vnu.edu.ua/index.php/echas/article/view/730 КЛЮЧОВІ ПОКАЗНИКИ ЕФЕКТИВНОСТІ ДІЯЛЬНОСТІ УНІВЕРСИТЕТУ В РЕАЛІЗАЦІЇ СТРАТЕГІЇ ФОРМУВАННЯ ФІНАНСОВОГО ПОТЕНЦІАЛУ 2022-04-18T11:01:14+00:00 Svitlana Sas svitlana.sas@lnu.edu.ua <p>Introduction. In the period of transformational changes, integration of the higher education system into the world<br>education space and its permanent reform, determining the effective activities of universities, their place in the<br>rankings and on the market of educational and scientific services occupies a leading position in management.<br>The purpose of the article. The purpose of the article is to form KPIs to assess the results of educational and<br>scientific activities of Ukrainian higher education institutions (HEIs), improvement of their financial capacity, as well<br>as increase in the effectiveness of financial and economic activities.<br>Results. Foreign experience of the implementation of HEIs development strategies on the basis of a clear<br>definition of KPIs, in particular, financial ones, is studied. Examining the goals and objectives of Ukrainian<br>universities, their development strategies, and comparing them with world prominent HEIs, we see a clear similarity in<br>the development of fundraising activities and increase in cooperation with the market environment, stakeholders,<br>alumni, donors, philanthropists and others. However, transparency and publicity, development of methods and<br>mechanisms of financial management, definition of clear KPIs remain relevant issues for Ukrainian HEIs nowadays.<br>Conclusions. We consider that achieving a level of competitive HEI is not possible without a development<br>strategy with defined strategic, tactical and current goals, clear tasks and monitoring of their implementation. It is<br>proposed to launch the system of KPIs for HEIs and its application in the process of financial management which will<br>foster achieving the results and transparency of HEI activity. In our opinion, defining common KPIs and their<br>obligatory implementation will allow a chief funds administrator to monitor and timely adjust, if necessary, his/her<br>actions, conduct a comparative assessment of the entire higher education system, and university management provide<br>analysis, control and increase in performance and financial capacity, while stakeholders have access to reliable<br>information. The fulfillment of this set of tasks and goals, the achievement of KPIs, in particular, financial ones will<br>permit to form a strong financial potential of HEI, its development strategy and ensure financial stability and,<br>consequently, competitiveness on the global market of educational and scientific services.</p> 2022-04-01T00:00:00+00:00 Copyright (c) 0 https://echas.vnu.edu.ua/index.php/echas/article/view/731 ESSENCE AND COMPONENTS OF HEALTH INSTITUTION MANAGEMENT DEVELOPMENT MANAGEMENT 2022-04-18T11:29:31+00:00 Larysa Cherchyk cherchyk.larysa@vnu.edu.ua Ruslan Sergeychuk cherchyk.larysa@vnu.edu.ua <p>Introduction. One of the important current challenges in the field of health care is the formation of an effective<br>personnel policy to provide health care facilities with highly qualified medical workers and their continuous<br>professional development, as the quality of medical services depends on it.<br>The purpose of the article – to improve scientific approaches to determining the essence of staff development<br>and its content<br>Results. The article summarizes the existing developments, identifies the dominant approaches to the<br>interpretation of the essence of staff development, namely: targeted, educational-oriented, professionally-oriented,<br>personality-oriented, process, effective. It is established that staff development is a complex concept, has an<br>interdisciplinary nature, takes into account social, psychological, pedagogical, economic aspects. For the first time, a<br>three-pronged approach was applied to determine the essence of the development of the organization's staff as a<br>phenomenon, process, type of activity. As a phenomenon, the development of personnel of the organization is<br>interpreted as a dynamic open system, within which there is a change (improvement) of personal (intellectual,<br>emotional, spiritual, moral, somatic), business and professional qualities of employees and their material, status under<br>the influence of internal and external factors. organization environment. The sign of dynamism determines the<br>consideration of the essence of staff development of the organization as a process, ie a set of stages and stages that<br>provide the necessary personal, business and professional qualities of staff, which on the one hand, will qualitatively<br>perform responsibilities, tasks and functions. on the other hand, will ensure the interests of employees.<br>Conclusiоns. The author's interpretation of the essence of personnel development expands the adaptive<br>capabilities of personnel management systems of organizations in accordance with the purpose and expected results,<br>changes in the external and requirements of the institutional environment of health care.</p> 2022-04-01T00:00:00+00:00 Copyright (c) 0 https://echas.vnu.edu.ua/index.php/echas/article/view/723 DEVELOPMENT OF INFORMATION SYSTEMS THAT PROVIDE STRATEGIC CHOICE 2022-04-18T08:44:20+00:00 Lubov Lipych lipych_liubov@lutsk-ntu.com.ua <p>The dynamic market environment causes constant updating and increasing the amount of information, which is<br>especially important for the process of strategic choice of the enterprise. This requires the use of information systems<br>that support strategic choice.<br>The purpose of the article is to consider the dynamics of approaches to strategic management and their provision<br>of information systems, and to explore the features of modern aspects of the use of information systems and<br>technologies of enterprises to improve the effectiveness of strategic choice.<br>It is substantiated that the implementation of information systems is associated with the complexity of<br>configuration, configuration and updating, the complexity of their implementation, often forced to change the way of<br>functioning through technical, IT, cultural, restructuring and organizational aspects, as well as business features.<br>Knowledge is important. as on the part of the enterprise where the systems are installed, software vendors,<br>implementation teams and related services of implementation methods related to specific systems.<br>Based on the analysis of scientific achievements of world and Ukrainian scientists of information management<br>systems, the classification of information systems that support strategic choice in the enterprise is proposed. The<br>proposed division takes into account the nature of the strategic selection process and the possible amount of<br>information support for management information systems and can be used by enterprises to determine opportunities for<br>future development.<br>It is established that the changes taking place in the perception of strategic orientation of enterprises and IT<br>systems for management needs.<br>It is proved that the assessment of information technology prospects allows to form a correct real assessment of<br>new capabilities of the organization in order to increase its competitiveness through the introduction of information<br>technology, consider ways to change relations with consumers, suppliers, develop strategies for implementing specific<br>information technologies. in general, justify the necessary measures to maintain a given level of reliability in specific<br>areas of activity in the use of information technology, develop their own plan for the implementation of the required<br>information technology, taking into account the reaction of the environment and, in particular, competitors.</p> 2022-04-01T00:00:00+00:00 Copyright (c) 0 https://echas.vnu.edu.ua/index.php/echas/article/view/725 USE OF THE POTENTIAL OF LAND RESOURCES IN THE CONTEXT OF FOOD SECURITY 2022-04-18T09:48:47+00:00 Anatoliy Shvorak ams95@ukr.net <p>The article, based on the accounting of natural fodder lands, statistics on the consumption of basic<br>food products by the population, imports of livestock products, the dynamics of livestock numbers (cattle), analyzed<br>their use taking into account economic, environmental and social aspects. Analyzing the data, it can be concluded that<br>the density of cattle on agricultural land has decreased by more than eight times, which has led to a catastrophic<br>decrease in the application of organic fertilizers and a deterioration in the quality of crop production. The decrease in<br>the number of cattle has led to an increase in the cost of products and a decrease in their consumption.<br>At the same time, in 2018, Ukraine imported 577517kn dollars of meat and meat products and milk and dairy<br>products, which in equivalent amounts to more than 15.9 billion hryvnias. The cost of livestock products produced in<br>Ukraine in 2018 amounted to 138.74 billion UAH.<br>The efficient use of land resources is of great importance in the country's agricultural economy. The increase in<br>the quantity and quality of livestock products can be successfully carried out only with a significant increase in the<br>efficiency of land use, which becomes especially relevant in modern agricultural conditions.<br>The implementation of these measures will lead to the import substitution of livestock products and deeper<br>processing of crop products, which will make it possible to decapitate the country's food security. These activities will<br>provide an opportunity to improve the social and economic situation in rural areas.</p> 2022-04-01T00:00:00+00:00 Copyright (c) 0 https://echas.vnu.edu.ua/index.php/echas/article/view/726 LAND RESOURCES AND THEIR ROLE IN THE DEVELOPMENT OF RURAL AREAS 2022-04-20T06:59:28+00:00 Anatoliy Shvorak ams95@ukr.net Myroslava Kulynych kulmiros@gmail.com Dmytro Filiuk 0666763009@ukr.net <p>The article deals with the problems and gives the estimation of the tendencies of the modern stage of<br>development the agrarian sector of Ukraine’s economy. It is defined that action of new social-economic and<br>geopolitical factors caused the appearance the whole number of problems of branch development. Among them are the<br>reduction of quantity of small farms and private peasant farms, inadequate development of countryside infrastructure,<br>improving social welfare, increase revenues to community budgets.</p> 2022-04-01T00:00:00+00:00 Copyright (c) 0