Перегляд за Автор "Demianenko, Inna"

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Application of conversion bonds in financing of financial sustainable enterprises
(2022) Buriak, Alina; Demianenko, Inna
Potentially, the corporate bond market in Ukraine can become a powerful source of mobilization of financial resources by domestic enterprises and will help solve the problematic aspects of the market supply deficit in the national financial system and reduce the burden on the bank lending sector.
Architectonics of financing of agricultural enterprises in Ukraine
(2020) Boiko, Svitlana; Demianenko, Inna; Skrypnyk, Halyna; Yavorska, Valentyna
Agriculture is one of the most important types of economic activity for the Ukrainian economy, since together with other related economic activities it forms more than half of Ukraine’s GDP and the share of agriculture in the production of goods and services tends to increase. In such conditions, an important and urgent task is a retrospective study of the architectonics of financing of agricultural enterprises in Ukraine, the factors influencing it and the substantiation of the prospects for its optimization. The aim of the study is the empirical assessment of the formation of architectonics of financing of agricultural enterprises in Ukraine under the influence of macroeconomic factors and industry factors. For the empirical assessment of the architectonics of financing of agricultural enterprises of Ukraine, a system of absolute and relative indicators, regression and correlation analysis were applied. An empirical assessment of the financial support of agricultural enterprises in Ukraine in the context of agricultural development allowed to distinguish three periods: 2010-2013 – an increase of financial resources of agricultural enterprises in Ukraine subject to excess of equity, ensuring of financial stability of enterprises; 2014-2015 – reduction of financial resources of agricultural enterprises subject to excess borrowed funds, partial loss of financial stability of enterprises; 2016-2018 – an increase of financial resources of agricultural enterprises in the direction of restoring the potential of financial stability and a deterioration in the payment discipline of the resources of agricultural enterprises.
Assessment of the Components of Financial Potential of the Regions of Ukraine
(2020) Davydenko, Nadiia; Buryak, Alina; Demianenko, Inna; Buryak, Mykhailo
The relevance of the topic of the study is due to the fact that in Ukraine today, the need to form a perfect system of public finances, stabilize and overcome the uneven regional development of the national economy, which should guarantee a corresponding increase in the financial potential of the regions, is of particular importance. as a result of the analysis of the dynamics of the volumes of financial potential of the regions during the analyzed period, significant asymmetries were revealed, which is caused by the influence of factors of the external and internal environment, both positive and negative content, as well as different levels of economic development of the regions. results of the research The result of the study is a clear identification of the tendencies of economic development of the regions of Ukraine on the basis of their financial potential and the reasons for the deepening of differentiation of development, which makes it possible to develop recommendations for improving the formation of financial potential at the level of regions, aimed at increasing the volume of this potential, which will contribute to ensuring the growing dynamics of regional development.
Controlling: integrative substance of financial management of enterprises
(2023) Buriak, Alina; Demianenko, Inna
Controlling as a functionally separate area of financial management, determined by the evolutionary progress of society. This is the newest concept of management, ideologically it is "management of management" according to the criterion of the rationality of using financial resources to achieve a common goal.
Development of rural areas through fiscal decentralization
(2021) Davydenko, Nadiia; Boiko, Svitlana; Buryak, Alina; Demianenko, Inna
The ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the peculiarities of rural development of Ukraine in terms of fiscal decentralization, identify the main problems, and present an argument for the directions towards enhancing the positive impact of fiscal decentralization on the social and economic development of rural areas. The methodological basis of the article is general scientific and special methods of research, in particular: economic and statistical; analysis and synthesis; tabular and graphical. The conducted research has made it possible to establish that the implementation of fiscal decentralization has resulted in greater interest of village council in increasing revenues to local budgets by transferring the right to receive more tax revenues and non-tax revenues, finding contingency local budgets, improving the efficiency of tax administration and fees. The study gives grounds for proposing approaches to increase the effectiveness of fiscal decentralization in the context of rural development, including expanding of the list of taxes and fees in budget revenues of united territorial community (e.g. corporate income tax, personal income tax, environmental tax); improving the mechanism for providing local budgets with inter-budget transfers from the State Budget of Ukraine; optimization of budget expenditures under the condition that a guaranteed and affordable level of public services is provided; increasing the accountability of local governments in order to prevent corruption; involvement of the population in active participation in development policy of rural areas.
Investment security for the creation of new jobs in the agricultural sector of Ukraine
(2023) Davydenko, Nadiia; Titenko, Zoya; Buriak, Alina; Demianenko, Inna
The welfare of the population living there is at the heart of the recovery and development of rural areas of any country. Today, lack of jobs, unemployment, is often a problem in Ukrainian villages. Employment of the population in rural areas has its own character and peculiarity. The most acute problems of the rural population are poverty; labor migration; unemployment; decline of social infrastructure; the deepening of the demographic crisis and the death of villages, which are directly related to the sphere of employment. Population employment is one of the main indicators of transformational processes in the economy. A characteristic feature of the rural labor market at the current stage is the preservation of a long-term negative trend in the growth of both open and hidden unemployment among the rural population. The crisis in the last ten-year period led to a sharp reduction in the demand for labor both directly in rural areas and beyond. The purpose of the article is to determine directions of investment support for the creation of new jobs in the agricultural sector of the economy. The practical significance of the work is that the author's conclusions, new provisions and factual material enrich the source base of the researched problem, expand the cognitive canvas of economic literature.
Problems of asymmetric information in finance
(2024) Buryak, Alina; Demianenko, Inna
The article reveals the deep economic meaning of information asym- metry in the finances and financial infrastructure of Ukraine. Financial infrastruc- ture ensures the movement of monetary capital, business activities of industries and the economy as a whole and affects other spheres of social life. The economic essence of the informational function of finance is revealed through the mechanism of finan- cial relations, which is a generator of information directly related to monetary capi- tal. Financial information is divided into primary and secondary: primary infor- mation is an objective element of financial relations, and the human mind and the used technical means perceive and process it and form secondary information. Sec- ondary information appears to us as processed materials in the form of statistical data; accounting, management, financial reports; analytical materials. The charac- teristics of primary and secondary information are related to the information asym- metry of finance. With the development of the information society, the financial infra- structure of the economy is being improved, and the asymmetry between primary and secondary financial information is decreasing.
Problems of corporate tax budgeting: evidence from Ukraine
(2022) Boyko, Svitlana; Buriak, Alina; Demianenko, Inna
The issue of optimization of taxation and corporate budgeting is actualized by the complexity of tax administration in Ukraine, constant changes in tax legislation and the possibility of adjusting the corporate tax burden. Therefore, the improvement of corporate tax budgeting at Ukrainian enterprises under the influence of classic challenges of tax administration and modernization of work taking into account the popularization of corporate budgeting is gaining relevance. An organizational and economic mechanism of corporate tax budgeting and a matrix of the relationship between corporate tax budgeting and budgets have been developed.
Prospects for financing measures for post-war environmental restoration in Ukraine
(2024) Davydenko, Nadiia; Titenko, Zoya; Lemishko, Olena; Demianenko, Inna
Environmental protection requires significant financial resources to implement environmental protection measures and ecological programs, which are incredibly urgent. The effective financing of this area is necessary to ensure the safety of the environment and the rational use of natural resources. The peculiarities of state financing of environmental protection expenditures in Ukraine and its impact on environmental safety are studied in this article. The consequences of a full-scale Russian invasion are presented in the article. It analyses the dynamics of total environmental spending, the amount of actual and planned budgetary spending on environmental protection, and how it's structured. The results of the research have shown some problems in the field of budgetary financing of environmental protection, especially: the insufficient state of financing of environmental protection activities, failure to meet planned indicators of budget programs and other important problems. The authors propose to ensure adequate financing of environmental protection measures, targeted and effective use of environmental funds in order to solve these problems.
Recreation of the investment potential of the regions of Ukraine
(2022) Buriak, Alina; Buriak, Igor; Demianenko, Inna
Overcoming the crisis of the Ukrainian economy associated with the war with its daily challenges, the variety of complex crisis economic processes, the establishment of equal relations between enterprises, business, financial institutions, regions of Ukraine on the domestic and foreign markets largely depends on the strength of the investment potential of each of its regions. At the same time, it should be assumed that the economic nature of investments is determined by the laws of extended reproduction and consists, in particular, in the use of a part of the gross regional product to increase the quantitative and qualitative indicators of all the constituent productive forces of society. That is why one of the most important factors for the stabilization of the economic situation in Ukraine and its regions is the absence of hostilities, a favorable investment climate, which largely depends on established competitive advantages that affect the investment attractiveness rating of the regions.
The role of information technologies in determining the financial potential of agricultural enterprises of Ukraine
(2023) Demianenko, Inna; Kliuchka, Olha; Oliinyk, Larysa; Riabenko, Lesia
The financial potential of agricultural enterprises has important for the development of the domestic economy. Violation of positive dynamics of the development of the country's economic system highlighted the urgent problems and existing prospects for the development of the domestic economy. A special role in this process belongs to the agrarian sector, therefore it is advisable to analyze the state of the financial potential of the agrarian sector enterprises in the context of modern development of the domestic economic system. In the article we have analyzed indicators that characterize the level of enterprises development in the agricultural sector of Ukraine. The article defines the main strategic orientations Increasing the financial potential of an agricultural enterprise should be the effective implementation and use of information technologies, ensuring financial security, financial independence and financial stability. The main sources of financial potential of agricultural enterprises are determined. It has been proven that the use of information technologies allows to speed up and simplify the process of providing financial services to agricultural enterprises, optimize the cost structure and improve their management. It has been proved that such changes are a confirmation of the need to strengthen the financial potential of agricultural enterprises by increasing the shares of additional and reserve capital. It was established that the financial potential of agricultural enterprises is high, but it is characterized with descending dynamics. The financial stability of the enterprise is determined relatively its functioning and possible development prospects. It is considered as the system's ability to maintain planned development despite changes in internal and external factors of influence and their forms of manifestation. Ignoring obstacles and the possibility of overcoming them along with the preservation of internal ones of characteristics is an important property of countering obstacles. A certain set of obstacles and prerequisites for the development of the financial potential of agricultural enterprises allowed to identify the most urgent problem areas, to update and focus attention on the main problems of the potential of enterprises. Definitely problematic the range of questions made it possible to identify the main areas of solution problems of formation and development of the financial potential of enterprises, the formation of a system of its tools, to justify the need to create a concept of support and development of the financial potential of agrarian enterprises.