ТЕОРЕТИЧНІ ОСНОВИ СЛУЖБОВИХ ВІДРЯДЖЕНЬ

Abstract

Nowadays, it is impossible to imagine the activities of any enterprise, institution or organization without sending their employees on business trips. Business trips are work trips, in relation to which a number of practical questions always arise: both regarding their implementation and accounting. In view of this, a thorough normative and legal framework for the organization of business trips should be created, which would fully cover the entire range of problematic issues regarding their organization and accounting. To date, the legal framework governing business trips is scattered across various legal acts, which does not allow to fully establish the theoretical foundations of the organization of business trips. Also, an important aspect of this regulatory framework is that its norms apply only to enterprises, institutions and organizations that are fully or partially financed by the state, which does not cover the legal regulation of enterprises with non-state sources of financing. In view of this, an important aspect of this study is the establishment of the theoretical foundations of business trips, which would equally cover both business trips in the state and non-state economic sectors. In this article, the author analyzes the existing approaches to the definition of the concept of "business trip", comes to a conclusion about their inaccuracy and subjectivism in the formulation. The author offers his own definition of the studied concept, on the basis of which he outlines the peculiarities of business trips through the disclosure of the latter's features. The author also establishes the classification aspects of the division of business trips into types. The author notes that the existing normative theoretical definition of the concept of a business trip and the basic principles of organization of business trips within Ukraine have certain gaps in regulation, in particular, the most problematic aspect is the irregularity of business trips in non-state enterprises. As a result of the study, the author states the need for normative consolidation of the established theoretical foundations of official business trips to the same extent both in the application to organizations of the public and private sectors of operation.