Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki

Journal Information
ISSN / EISSN : 2414-0287 / 2707-8426
Current Publisher: Zaporizhzhia National University (10.26661)
Total articles ≅ 173

Latest articles in this journal

Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki; doi:10.26661/vznuen-2414-0287

Visnyk of ZNU: Economical Sciences published by Zaporizhzhia National University
Serhii Cheverda, Zaporizhzhia National University, Nataliia Maksyshko
Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki, Volume 1, pp 62-68; doi:10.26661/2414-0287-2020-1-45-10

The object of the article's research is the dynamics of the price of Brent oil. Relevance of the article due to the fact that in today's world oil prices are an important economic factor in the world economy in general and on the national economic systems in particular. The study has been conducted with a complex fractal analysis, the essence of which is to use a Hearst's rescaled range (R\S) analysis and methods sequential R\S-analysis, which in the case of the fractal nature of economic dynamics enables to deepen the knowledge of in conditions of instability, nonlinearity and uncertainty. As a result of the study of time series of daily world oil prices for the period from 02.01.2013 to 16.12.2019 as a whole and for 7 years, it has been revealed, all of them are persistent, have long-term memory and inertia property. The use of the sequential R\S analysis method allowed for fuzzy sets of time series memory depths to be constructed and a detailed retrospective analysis of the dynamics of changes in memory depth characteristics over the observation period has been made. For this purpose, such system characteristics are defined as the depth of memory that is most possible; the depth of memory that is the centre of gravity of the fuzzy set; maximum well depth of memory has been found; an indicator of information entropy of fuzzy set of depth of memory; an indicator of the redundancy of the fuzzy set of the depth of memory as a measure of “noise” in the time series, etc. As a result, the peculiarities of the dynamics of world oil prices have been revealed and their comparative analysis has been carried out in the context of years. Recommendations for determining the forecast horizon have been developed. Об’єктом дослідження статті є динаміка ціни на нафту марки Brent. Актуальність статті зумовлена тим, що світові ціни на нафту є важливим економічним фактором впливу на світову економіку загалом і на національні економічні системи зокрема. Дослідження проведено засобами комплексного фрактального аналізу, сутність якого полягає в застосуванні відомого методу нормованого розмаху Херста і методу послідовного R\S-аналізу, який у випадку фрактальної природи економічної динаміки дає змогу поглибити знання щодо неї в умовах нестійкості, нелінійності й невизначеності. У результаті дослідження часових рядів щоденних світових цін на нафту за період з 02.01.2013 по 16.12.2019 загалом та в розрізі 7 років виявлено, що всі вони є...
Valeriia Tymoshyk, Zaporizhzhia National University
Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki, Volume 1, pp 136-140; doi:10.26661/2414-0287-2020-1-45-24

In today’s fast-paced economy, businesses have to be more ambitious in setting their goals and developing new strategies in order to survive and succeed. Implementing organization’s business strategies is impossible without qualified, motivated and engaged employees who hold the unique set of competencies; as the professional and personal potential of workforce is a key factor in improving organization’s efficiency in the face of dynamic and diverse changes of the market. In recent years a competency-based approach has become an integral part of the businesses’ Human Resources (HR) management system. Today companies believe that employees, as a strategic asset, should be, first of all competent – i.e. have the knowledge, skills and behaviours necessary for the effective performance in that organization. The main feature of the competency-based approach in HR management is transition from staff-related operational issues to tasks of a higher strategic importance. Nowadays, statuary and mandatory training and the code of conduct are insufficient for improvement of labour efficiency and business performance and therefore, managers must pay particular attention to employees’ personal development, engagement and motivation. Therefore, a competency-based approach formulates goals in a way that leads to improvement of business performance by achieving better results, changing employee behaviour, increasing productivity and efficiency of the organization. The aim of this article is to underline the importance of prompt implementation of the competency-based approach in the HR management system. We determined the essence and value of the competency-based approach to the formation of HR system and defined the concept of a "competency model". We investigated the approaches to developing a competency model as part of HR management and analysed its stages of formation. This article outlines the methods of creating competency models and their assessment criteria as well as explaining the difference of competency models to other traditional approaches. The relationship of the competency model with other areas of HR system was examined. В умовах жорсткої конкуренції підприємства ставлять перед собою більш грандіозні цілі та розробляють нові стратегії, щоб вижити на ринку. І реалізація бізнес-стратегій будь-якого підприємства неможлива без кваліфікованих, мотивованих працівників з унікальними компетенціями, професійний та особистісний потенціал яких є ключовим фактором підвищення ефективності підприємства в умовах динамічних та різноманітних змін у зовнішньому середовищі. Останнім часом підхід, заснований на компетентності, став невід'ємною частиною системи управління персоналом підприємства. Сьогодні підприємства вважають, що персонал як...
Iuliia Kalіuzhna, Zaporizhzhia National University, E.Yu. Raev
Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki, Volume 1, pp 119-122; doi:10.26661/2414-0287-2020-1-45-21

The article addresses the issues of evaluating the effectiveness of business marketing, which is an essential process for understanding the feasibility of a marketing strategy, its prospects and shortcomings. There are many methods of evaluating marketing effectiveness, but not every method can identify and solve the problems of the company. The authors propose an approach according to which the effectiveness of enterprise marketing depends on the following factors: the speed of the company's reaction to the actions of competitors; the effectiveness of the company's funds used for marketing activities in the market; the price of the product and its competitiveness in the market. The article proposes an evaluation method that reflects marketing effectiveness as a space. It has been suggested to describe the state of marketing activity with the help of such quantitative indicators as the price of the goods, the cost of the marketing activities, the speed of the company's response to the actions of competitors. The importance of calculating quantitative indicators for evaluating the effectiveness of marketing activities has been outlined: the indicator of the growth of the market volume, the indicator of the growth of revenues from additional investment in marketing, the profitability of marketing expenses, the effect of the money spent. The paper identifies that existing methods of assessing marketing effectiveness are not universal. The article develops an approach to assessing the marketing effectiveness, which has been presented as a space of dependence of three factors that affect the marketing effectiveness of the company. It has been concluded that it is necessary to measure not only the economic efficiency of marketing expenditures, but also the indicators of the speed of the company's response to the actions of competitors, the cost of products, the costs spent by the company marketing activities. Розглядаються питання оцінювання ефективності маркетингу підприємств, яке є невід’ємним процесом для розуміння доцільності маркетингової стратегії, її перспективності та недоліків. Існує багато методів оцінювання маркетингової ефективності, але не кожен метод дозволяє визначити та вирішити проблеми діяльності компанії. Запропоновано підхід, за яким ефективність маркетингу підприємства залежить від таких чинників: швидкість реакції компанії на дії конкурентів; ефективність використаних коштів компанії на маркетингові заходи на ринку; ціна товару та її конкурентоспроможність на ринку. Запропоновано метод оцінювання, який відображає маркетингову...
Nadiia Shmygol, Zaporizhzhia National University, Maiia Kasіanok
Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki, Volume 1, pp 51-55; doi:10.26661/2414-0287-2020-1-45-08

The article reveals the problem of managing the economic stability of the enterprise as a basis for the economic security of the state. Theoretical provisions have been substantiated and practical recommendations are developed to improve financial stability in order to ensure the stable operation of the enterprise. The factors of the external and internal environment influencing the market conditions, efficiency and effectiveness of economic activity of enterprises have been described. On the basis of the integrated approach the main functional subsystems of the enterprise have been distinguished, which consist of: financial, production, technological, organizational, market (including price), social-ecological, investment and others. They have analysed the possibility of influencing the operation of each subsystem individually and creating the conditions for free manoeuvring of the cash of the enterprise and through their efficient use, as well as facilitating the continuous process of production and sale of products. The principles of formation and structure of algorithm of management of sustainable development of the enterprise have been formulated. Any assessment based on the calculation of quantitative indicators alone is not able to reveal the mechanism for supporting the sustainable development of the enterprise. It is also necessary to use qualitative indicators in addition to quantitative indicators, as this approach contributes to an in-depth understanding of the problem of economic stability of the enterprise. Formation of the algorithm of sustainable development of the enterprise should be carried out on the basis of the following principles: integrity – interconnectedness and subordination of all components of the system, complexity – requires consideration of all anticipated factors of influence, continuity – regulation of influence as new information is received, implementation of the regulatory process must be continuous. The adequacy is the conformity of the system with the natural reality. The main task of management is to develop a strategy that anticipates the future sustainable development of the enterprise, and then the gradual implementation and amendment of the chosen strategy through management and short-term planning. У статті розкрито проблему управління економічною стійкістю підприємства як основи економічної безпеки держави. Обґрунтувано теоретичні положення та розроблено практичні рекомендацій щодо підвищення фінансової стійкості задля забезпечення стабільної роботи підприємства. Описано фактори зовнішнього та внутрішнього середовища, що впливають на ринкові умови, ефективність і результативність економічної діяльності підприємств. На підставі комплексного підходу виділено основні функціональні підсистеми підприємства, до яких відносяться фінансова, виробнича, технологічна, організаційна,...
Natalia Karavan, Dniprovsk State Technical University
Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki, Volume 1, pp 30-35; doi:10.26661/2414-0287-2020-1-45-04

Approaches to allocation of functional components of sustainable development of industrial enterprises are investigated. It is emphasized that the substantiation of the content of individual components of sustainable development of industrial enterprises should be based on the national strategy of sustainable development. In terms of the issue under study, the following goals of the sustainable development strategy were identified and analyzed: “Decent work and economic growth”; "Industry. Innovation and structure”; Responsible Consumption and Production. The tasks, indicators and their importance for achieving the goals that should be taken into account when substantiating the content of sustainable enterprise development are highlighted. It is suggested to evaluate the sustainable development of industrial enterprises by the following functional components: economic, industrial, social and environmental. It is concluded that not only quantitative but also qualitative indicators need to be involved in order to realize the detailed characterization of certain functional components of sustainable development. Quantitative indicators are standardized. It is proposed to adopt as a normative an economically feasible level of an indicator, or a level that is desirable for an individual enterprise, taking into account its features and stage of development. Qualitative indicators can only take on two fundamental values: 'satisfactory level' or 'unsatisfactory level'. The methodology of integrated assessment of sustainable development of industrial enterprises is proposed, based on the definition of an aggregate index, the level of which is determined not only by the actual values ​​of the indicators, but also by the direction of their changes. The normative level of the aggregate index is formed by the normative values ​​of quantitative indicators and a satisfactory level of qualitative indicators. The method also provides for the possibility of conducting factor analysis to determine the isolated influence of certain elements of functional components. Досліджено підходи до виділення функціональних складових сталого розвитку підприємств промисловості. Наголошено, що обґрунтування змісту окремих складових сталого розвитку підприємств промисловості повинно базуватися на загальнонаціональній стратегії сталого розвитку. Із точки зору питання, що досліджується, виділено та проаналізовано такі цілі стратегії сталого розвитку: „Гідна праця та економічне зростання”; „Промисловість. Інновації та структура”; „Відповідальне споживання та виробництво”. Виокремлено завдання, індикатори та їх значення для досягнення цілей, які повинні бути враховані при обґрунтуванні змісту...
R.Zh. Bekova, Narhoz University, S.A. Faizullina
Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki, Volume 1, pp 79-82; doi:10.26661/2414-0287-2020-1-45-13

It is determined that in the coming years, the digital economy will actively develop and become the main engine of innovation, competitiveness and economic growth in the world. The process of digitalization is affecting almost every country in the world today. It is stated that the main idea of ​​the digital economy is that digitalization will be considered beneficial if it leads to economic efficiency and profit. It has been proven that the digital economy has many advantages over the traditional economy: it is more efficient in terms of labor productivity and possible unit costs; its implementation reduces the cost of payments, goods and services; it is able to open up new sources of revenue, as well as simplify and accelerate the interaction of the parties, making economic processes easier and more transparent. It has been found that the transition to the digital economy involves complex decisions and changes, both at the macro and micro levels. Digitalization should involve the whole of society: government, business and the community. It is proved that the accounting is quick to adapt to the digitalization processes that are developing in the administrative, financial and tax fields. In particular, cost accounting, costing, planning and budgeting can be addressed within information systems. Almost all financial accounting methodology, including the preparation of financial statements, is also described in the application programs. The competences that specialists must possess in the conditions of economic privatization are given. Визначено, що найближчим часом цифрова економіка буде активно розвиватися і стане головним двигуном інновацій, конкурентоспроможності та економічного зростання у світі. Процес діджиталізації сьогодні відбувається майже в усіх країнах. Зазначено, що основна ідея розвитку цифрової економіки полягає в тому, що діджиталізація буде вважатися корисною, якщо це приведе до забезпечення економічної ефективності діяльності та збільшення прибутку. Доведено, що цифрова економіка має багато переваг перед традиційною: вона більш ефективна з точки зору продуктивності праці та можливих витрат на одиницю продукції; її впровадження зменшує вартість платежів, товарів і послуг; вона здатна відкривати нові джерела доходу, а також...
Dmytro Kainara, Zaporizhzhia National University, Nataliia Metelskaya
Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki, Volume 1, pp 114-118; doi:10.26661/2414-0287-2020-1-45-20

The article deals with the peculiarities of application of functional-cost analysis of the personnel management system, including the identification of unnecessary or duplicate management functions; functions that have not been performed for any reasons; the degree of centralization and decentralization of management functions has been determined. The main difficulties which specialists are facing in conducting FСA have been revealed. The advantages and disadvantages of this method have been identified. The experience of foreign countries in using of functional-cost analysis, as well as practical application in the enterprises of Ukraine has been analysed. The authors propose an approach by which the efficiency of personnel management at the enterprise will be considered comprehensively and systematically, using such basic structural elements as a system with an arbitrary number of elements and connections, its subsystem, the beneficial effect of their function by appointment. The article proposes an evaluation method that reflects the efficiency and productivity of staff. The status of the activity of an individual department or employee has been suggested to be described as a set of functions and the cost of providing them. The importance of each individual function in the value expression for the general financial condition of the enterprise has been emphasized in order to supplement the previously formed functional structure for finding alternative solutions. It has been determined that the existing experience in the application of functional cost analysis in the field of personnel management is imperfect. Therefore, it requires further elaboration in the form of methodological and practical recommendations, taking into account foreign experience. The conclusion has been made about the necessity of wider application of functional-cost analysis, creation of special services of enterprises, as well as strengthening of functional relations of such services with managers and other departments at the enterprise. Розглянуто особливості застосування функціонально-вартісного аналізу системи управління персоналом, зокрема виявлення зайвих або дублюючих функцій управління; функцій, які з певних причин не виконуються; визначається ступінь централізації і децентралізації функцій управління. Виявлено основні труднощі, з якими стикаються фахівці при проведенні ФВА. Визначено переваги і недоліки цього методу. Проаналізовано досвід зарубіжних країн у використанні функціонально-вартісного аналізу, а також практичне застосування на підприємствах України. Розглянуто підхід, за яким ефективність управління персоналом на підприємстві...
Olena Lyshchenko, National University ", Іnna Domashenko, Zaporizhzhia Polytechnic", National University "Zaporizhzhia Polytechnic"
Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki, Volume 1, pp 69-73; doi:10.26661/2414-0287-2020-1-45-11

The article deals with the concepts, content and components of the budget institution's accounting and control system. The accounting and analytical approaches to the internal control of the formation and implementation of budget indicators in the institutions of professional before higher education have been revealed. The concept, purpose and goals of management accounting have been defined and the model of introduction of elements of management accounting has been provided for providing the internal accounting data of the system of formation of planned estimates of revenues and expenditures. The content and substantiated functions of each of the elements of budget planning have been revealed, the types of indicators that reflect the activities of a budgetary institution have been defined and the basis for the budget planning and their influence on the formation of the budget of an individual budgetary institution have been revealed. The proposed model reflects the consistent transition of information flow from accounting, control and analysis to management decision making to optimize the process of formation and implementation of estimates in professional higher education institutions, taking into account the influence of internal and external factors. It has been substantiated that the establishment of responsibility centres in the institution provides timely and complete information on the current state of performance of the budget indicators. This information is further processed in the process of internal control and analysis of the performance of the estimates. The main tasks have been determined, the solution of which contributes to the achievement of the goals of internal financial control of the targeted use of budgetary funds in institutions of higher education. The internal control system has been designed to verify the appropriateness and reliability of the information flow. The purpose of internal control is to evaluate the effectiveness of the institution and the purposeful use of its budget. Specific methodological methods of management accounting and internal control within the framework of the model are determined by the tasks of ensuring the discipline of spending budget funds, improving the efficiency of use of public resources. It has been proposed to establish responsibility centres in the institution using the existing units to improve the informative content of the estimates of estimated assignments. Розглянуто поняття, зміст та складові кошторису бюджетної установи у системі обліку та контролю. Розкрито обліково-аналітичні підходи до внутрішнього контролю формування та виконання показників кошторису в закладах фахової передвищої освіти. Визначено поняття, мету та цілі управлінського обліку та запропоновано модель упровадження елементів управлінського обліку для забезпечення даними внутрішнього обліку системи формування планових кошторисних показників надходжень та видатків. Розкрито зміст та обґрунтовано функції кожного з елементів бюджетного планування,...
Ivan Koloberdjanko, Zaporizhzhia National University, Mariia Shevchenko
Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki, Volume 1, pp 93-96; doi:10.26661/2414-0287-2020-1-45-16

The article is devoted to the basic tendencies of development of the world order, characteristic of which is Asian globalism, which defines today the key tendencies of world market development. The article outlines the threatening tendencies that are inherent in total, forceful globalism and provides practical recommendations for rational economic integration. The article focuses on the analysis of the economic, social and political dimension of globalization, examines the nature and nature of global economic transformations, analyses their main contradictions in terms of levels and rates of economic development, its reproductive, sectoral and institutional structure, market development, income distribution, as well as state and public regulation of the economy. Also, based on the study of scientific and methodological literature, the analysis of the main tendencies of the development of Asian globalism is carried out and the main tendencies of its influence on the world market system are determined on the basis of the conducted analysis. It is determined that the formation of world integration is based on the international economy, political and social interaction and various socio-economic exchanges, which shape the effect of international synergy and are based on the international division of labour, therefore, over the last decades, large-scale development of Asia has become a major threat for the processes of world integration of other countries which was the main impetus for a more detailed study of its development trends and the introduction of new ways of rational economic integration. Статтю присвячено основним тенденціям розвитку світового устрою, характерною рисою якого є азіатський глобалізм, що сьогодні визначає ключові тенденції світового ринкового розвитку. Наведено загрозливі тенденції, що мають характер тотального, силового глобалізму, та подано практичні рекомендації відносно раціональної економічної інтеграції. Увагу приділено аналізу економічного, соціального та політичного виміру глобалізації, досліджено природу та характер глобальних економічних трансформацій, проаналізовано їхні головні суперечності в розрізі рівнів і темпів розвитку економіки, її відтворювальної, галузевої та інституційної структури, розвитку ринку, розподілу доходів, а також державного та...
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