Communal Enterprises Research Articles

DESIGN TASK IN THE MODERN CONDITIONS OF INVESTMENT AND CONSTRUCTION PROJECTS

The article is devoted to the organizational aspect of solving the urgent problem of shortening the terms of implementation of investment and construction projects in modern conditions at the stage design The article examines the procedure for drawing up a design task by the customer at the stage of preparing tender documentation for construction objects in Ukraine, the financing of which is carried out with the involvement of budget funds, funds of state and communal enterprises, institutions and organizations, loans provided under state guarantees and defined and disadvantages The provisions of regulatory and technical documents regulating the procedure for drawing up a design assignment and its content have been reviewed. The list of problems that arise at the design and construction stage during the implementation of investment and construction projects due to the uncertainty and variability of data for project development, provided by the customer in the design task, is defined. The analysis of open sources of information regarding the procurement of design works showed that customers fill out the design task form, defined by the regulatory framework, on a formal basis, without actually expressing their real requirements for the future construction inspection. In "design and build" projects, the design task occupies a special place, since the contractor, on the basis of the customer's technical task, can determine not only the cost of the design work, but also the price of the construction work for which he is willing to perform it, while this price depends on technical and economic parameters of the building, which has not yet been designed, from the applied finishing materials, engineering systems, structural solutions, etc. An analysis of completed contracts for the purchase of construction works on "design and build" schemes was carried out, and they were divided into groups depending on the sufficiency of information in the design task. The foreign experience of organizing design works was analyzed, in particular, when implementing the "design and build" approach. It is proposed to improve the organization of the design process by separating the process of drawing up the design task into a separate procedure with a toolkit based on digital technologies, formulating the customer's requirements for design solutions and checking the validity of the customer's requirements. The feasibility of developing a toolkit based on digital technologies, which can be applied by the customer for drawing up a design task in investment and construction projects.

Воспроизводство трудовых ресурсов в жилищно-коммунальном комплексе

The article is dedicated to the present problems of the provision of the domestic housing and communal (HC) enterprises with the qualified labor resources in the deficit circumstances of the qualified professional personnel and the toughening competition with other sectors of the economy. The authors suggest the actual directions of the manpower policy improvement of the HC enterprises.

THE ECOLOGICAL COMPONENT OF THE DEVELOPMENT OF THE ENTERPRISES OF THE WATER-SEWAGE MANAGEMENTS

In modern conditions, in order to ensure their own independence, enterprises of any industry are forced to constantly monitor and increase the socio-ecologo-economic efficiency of their activities. With particular acuteness, this issue is faced by communal enterprises of the water-sewage management, which is connected both with the specificity of the form of ownership and with the external regulation of activity as a subject of natural monopolies. The main purpose of the activity of the basic typical representative of the industry – is to provide services water supply and drainage, as well as the transportation of drinking water and wastewater, their treatment at the city's treatment facilities. The work examines the problem of researching the directions of development of enterprises water-sewage management, in particular the ecological component of their activity, related to the operation of treatment facilities and equipment in the process of water supply and drainage. Is analyzed the structure of the main cost elements that make up the basis of the production cost of water drainage services. The researching dynamics of historical changes in the most significant elements of expenses (which include energy-intensive elements): electricity and fuel and lubricants. Are separately examines the dynamics of historical changes in the cost of environmental costs, i.e. reagents used in the process of water purification and disinfection. A significant increase in the cost of certain elements serves as a basis for increasing tariff rates for services water supply and drainage. Measures are proposed to improve the water purification process and reduce the cost of water drainage services of the enterprise water-sewage management. Improving the quality of services water supply and drainage, in relation to drinking water and wastewater treatment, the use of the latest more efficient technologies and equipment solve ecological tasks, the efficiency of which depends not only on the improvement of the city, but also on the normal life of the population and the safe operation of industrial enterprises.

GROUNDWATER OF VOLYN REGION: CONDITIONS OF LOCATION, FEATURES OF USE, WAYS OF PRESERVATION AND IMPROVEMENT

Water is a vital resource that sustains life on our planet. However, its distribution is uneven, leading to water scarcity in some areas and excess in others. Human activities further exacerbate the reduction of usable water volume. It is predicted that water scarcity may become a significant factor in conflicts of the 21st century. Groundwater serves as a primary source of water and is classified as an exhaustible renewable natural resource. However, the replenishment of groundwater occurs at a slow rate. Given the global water scarcity issue, there is a pressing need for comprehensive research on groundwater, particularly at local and regional levels. Therefore, this article focuses on investigating the underground water resources in the Volyn region, including their occurrence, and analyzing their utilization by the local population and regional economy. The article provides a detailed description of aquifers of various geological ages in the Volyn region, including their occurrence patterns and distribution boundaries. The study examines the specific locations of each aquifer in relation to the geological structure of the area, following a geochronological sequence. Additionally, the article investigates mineralized underground waters, noting that the most prevalent types are chloride-sodium, sulfate, sodium, and hydrogen carbonate-chloride calcium waters. The study focused on the period from 2015 to 2020 to assess the current status of groundwater and identify trends in water resource utilization. The research revealed a consistent increase in the proportion of underground water in overall water usage. Surprisingly, however, the actual volume of water extracted from underground sources has been decreasing. The study examined the dynamics of water usage by various industries. It was determined that the housing and communal sector was the largest consumer of water during the study period, mainly due to the region's limited economic development and correspondingly low water demands from other sectors. Analysis showed that, on average, 25.8% and 21.3% of the total water withdrawals were utilized for industrial and agricultural purposes, respectively. Irrigation and fisheries represented the smallest water-consuming activities, accounting for 9.5% and 6.5%, respectively. Notably, a significant portion of water intake, approximately 13%, was attributed to transportation purposes. To ensure the rational utilization, preservation, and enhancement of groundwater quality, several measures have been recommended. These measures include the implementation of water-saving and waterfree technologies in industrial processes, adopting reversible water usage practices, and upgrading water supply systems to improve efficiency. To safeguard and improve the quality of underground water, it is essential to upgrade treatment facilities in communal enterprises, implement rainwater and sewage treatment systems, promote the responsible use of pesticides and fertilizers in agriculture, among other practices. These actions aim to optimize water usage, mitigate pollution, and enhance the overall management of groundwater resources. The article represents a significant contribution as it provides a comprehensive description of the characteristics of underground aquifers in relation to the geological structure of the Volyn region. It establishes the distribution boundaries of underground waters of different geological ages within the region, offering valuable insights. The creation of a modern geochronological scale during the research adds further value to the study. The article also sheds light on the utilization of water resources by various economic sectors during the specified period (2015–2020), highlighting important trends. The proposed measures for preserving water resources and improving their quality demonstrate a practical approach. The research findings can serve as a valuable resource for the Department of Ecology and Natural Resources of the Volyn Regional State Administration in their efforts to develop regional environmental programs.

Features of the rational use of innovation and investment clusters of construction enterprises under the conditions of business relocation to overcome the crisis of marital state in Ukraine

The main condition for innovative development of the country is the innovative potential of the construction industry, as the flagship of today's urban reconstruction.
 This article is devoted to the characteristics of the innovative potential of the country's construction industry, in particular, the main innovative problems of the Ukrainian economy are analyzed and recommendations are made for their improvement.
 The organization and stimulation of processes of technology renewal, the transfer of scientific developments from the field of knowledge acquisition to production, which is achieved with the help of the development of the education system, the intellectual property market, the creation of innovative infrastructure, financial and tax stimulation of scientific and technical activities, is of particular importance in the processes of the functioning of the national innovation system. etc. Thus, the situation in the innovation sphere makes it urgent to develop such a state policy that would ensure expanded reproduction of the object base of innovative activity and the irreversible impact of innovations on accelerated economic growth of the country.
 The relevance is due to forced changes in the regional socio-economic policy of Ukraine due to the relocation of property and enterprises from areas of risk and active hostilities.
 The economic front of the state during the war is one of the issues, ensuring the activity of which contributes to replenishing the budget and maintaining the solvency of the population. The improvement of the efficiency and transparency of the work of city authorities and services was analyzed, namely: integration and coordination of individual functions and city services to optimize the solution of complex problems and speed up interdepartmental interaction; improvement of the system of control over the activity of communal enterprises and budget organizations; improvement of the statistical information collection system to improve the efficiency of management decision-making on the ground; ensuring effective management of city assets.

USE OF INNOVATIVE FORMS OF LEARNING IN THE EDUCATION SYSTEM OF PUBLIC SERVANTS

The article examines the possibility of applying innovative forms of education for professional training of public servants in view of the need for their effective work in the conditions of European integration, the formation of a democratic state, and the development of civil society in Ukraine. It was determined that the sphere of human activity is constantly expanding, and until recently the universal concept of "state service" was supplemented by the concept of "public service" in the national legislative practice. Today, public service in the broadest sense is carried out by employees of all state power organizations, state enterprises and institutions, local self-government bodies, communal enterprises, in a narrow sense - it is the activity of officials of state authorities and local self-government bodies. It was found that in order to ensure the provision of quality services to citizens and the effective performance of their duties, public servants must constantly update their knowledge and skills, as well as constantly develop professional competences. It was determined that the processes of training and development of competencies of public service specialists are affected by the use of various forms of training, among which it is worth highlighting mixed training that combines traditional training methods with online resources. The peculiarities of the implementation of online, dual and mixed forms of education are considered. It was found that the network form of education is a way of organizing the education of education seekers with the participation of various subjects of educational activity interacting with each other on a contractual basis, the dual form of education involves combining the training of individuals in educational institutions with training at workplaces, the mixed form requires flexibility and taking into account the peculiarities of work in the field of public administration. It was concluded that innovative forms of education are important for the development of the modern educational system of training and professional development of public servants, and it is expedient to use such forms of education as online, dual and their combination - mixed education. These forms can be effective options for obtaining education for public servants, provide accessibility, flexibility and individualization of education, help increase the level of qualification and training of public servants for better performance of their duties.

Напрями вдосконалення системи мотивування персоналу медичних закладів

The main principles of the system of motivating the personnel of communal non-commercial enterprises in the field of health protection in modern conditions are determined and recommendations are provided for its improvement. In the article, the author used the following methods: analysis and synthesis - to analyze modern trends and generalize their impact on the formation of the personnel motivation system; sociological method (questionnaire) - for understanding and structuring the main aspects of the motivation of employees of a communal non-profit enterprise in the field of health care; generalization - when formulating conclusions and recommendations. The hypothesis that there is a direct connection between the needs and incentives of employees of non-profit medical institutions and it significantly affects the level of effectiveness of staff motivation has been proven. Taking into account the results of the conducted research, it is suggested to take a number of measures to improve the system of motivating the personnel of medical institutions: develop, approve, and then bring to the attention of the personnel a transparent and understandable system of bonuses and incentives for the realization of the set goal, establish a decent remuneration system; to attract highly qualified medical personnel to teaching activities at departments for improving the qualifications of medical workers; improve material incentives for employees with more than 10 years of experience; to expand the list of non-material indicators of stimulation of medical personnel; create an opportunity to provide staff and their family members with discounted medical care. The results of this study are of interest to local self-government bodies and specialized departments of the state government, subjects of non-commercial entrepreneurship in the field of medical services, who seek to improve the system of motivating the personnel of medical institutions, to increase the level of provision of services in the field of health care in accordance with the conditions of a competitive environment and ensure a reduction in staff turnover at medical enterprises. At the same time, the results can help researchers of higher education institutions to improve the tools for the dissemination of innovative knowledge in the field of motivation and personnel management. This study emphasizes the peculiarities of the formation of the system of stimulation of the personnel of non-commercial medical institutions in the structure of the national economy at the level of communal enterprises. Delineation of motivational trends in the budgetary sphere and a number of non-profit enterprises in the process of reforming the health care sector made it possible to form stages and approaches to improving the hospital staff incentive system. Provide recommendations to the founders and owners of communal non-commercial enterprises in the medical field regarding the development of programs for the development of the staff motivation system at the local level.

Population health as a component of public security: the experience of the European Union and Ukraine

The scientific article, taking into account the original concept of public safety, examines the European experience and domestic approaches to public health protection in a comprehensive, risk-oriented and preventive mode. The urgency of the investigated issues is shown not only in national, but also in international dimensions. The EU initiative on health security (2020-2025), which aims to create a regional workforce responsible for the prevention and control of infectious disease challenges and strengthen regional cooperation to overcome cross-border health security threats, has been positively evaluated. It is established that the outbreak of COVID-19 in the world has created new "opportunities" for organized criminal groups, given that law enforcement agencies are actively involved in resolving crisis situations in order to reduce the further spread of viral infection.
 From the standpoint of legal comparative analyses, the Ukrainian approach to public health protection within the national public safety program is highlighted. In particular, in Ukraine, the sphere of public security includes relations related to compliance with quarantine rules and the fight against particularly dangerous infectious diseases and epidemics. It was noted that the task of the Ukrainian authorities in the context of countering the spread and consequences of the corona crisis was not only the introduction of administrative and strengthening of criminal liability, but also the introduction at the local level of clear and specific rules of conduct during quarantine and timely and full communication of their content to the population.
 It is emphasized that the duty of citizens during large-scale threats to health is to strictly comply with regulations and requirements of competent authorities. It was determined that this directly depends, first of all, on the clear interaction of such state institutions as the bodies of the National Police, the State Emergency Service, the National Guard, local self-government bodies, communal enterprises, health care institutions, transport, human rights organizations, public associations for the protection of law and order among themselves and with the public.

Intergenerational perceptions of the collective action challenges facing Mexican community forests

Rural commons globally are facing environmental, demographic, and economic changes that challenge their sustainability. In addition, political and regulatory burdens can complicate the running of communal enterprises that provide income and livelihoods for community members, young and old. When these challenges combine with the cultural changes driven by globalization, youth in rural areas– especially those without access to land–may look outside of their communities for opportunities. The labor shortages and detachment from place that follow can undermine local capacities to manage communal lands for natural resource-based livelihoods. Researchers and NGOs that have studied and supported community-based resource management, including community forest enterprises (CFEs), argue that building community capacities and improving access to markets are necessary for forest commons to be sustainable. Yet, the role of young people in all of this remains understudied, including how their perceptions and motivations vis a vis forest livelihoods and work compare to those of older members who enjoy tenure rights and associated benefits. To help address this knowledge gap, we conducted semi-structured interviews with youth/young adults and older rights-holders in communities in different regions of Mexico with their own forestry enterprise, along with a small number of non-community members working in or supporting the country’s community forestry sector. We found that youth held a degree of attachment to traditional rural life, but perceived limited economic opportunities locally, low and unstable incomes, and few retirement benefits associated with forest work. This, along with the physical strain of land-based livelihoods, a lack of access to credit, processing delays for harvesting permits, and outdated logging equipment, contributed to diminished interest in the forestry sector and enhanced motivations to out-migrate. To cope with internal labor shortages, communities seek labor from afar, offering short-term contractual wages, and lease land and rights to outsiders. Such actions occur outside of federal commons law, suggesting that the regulatory context in Mexico is out of step with the emergent realities and needs of contemporary forest communities.

PECULIARITIES OF AGRARIAN ENTREPRENEURSHIP IN THE CONTEXT OF DECENTRALIZATION

The article examines the peculiarities of development of agrarian entrepreneurship under the influence of strengthening the role of local authorities and changes in the regulatory framework for land resources. 83% of Ukraine's land is used for agricultural purposes. Changes in land ownership, transformation of the state governance system, and constant demand for agricultural products have contributed to the differentiation of entrepreneurial structures and their potential capabilities. The economic level of the agricultural sector is represented by small, medium and large enterprises. It is proved that agricultural entities with the number of employees from 10 to 249 people form the bulk of the industry's income. It is found that the greatest transformations in the period of decentralisation in the agricultural business have been experienced by state-owned enterprises, production cooperatives, and business associations. An objective assessment of the activities of agroholdings is provided and their impact on local development is determined. In the context of decentralization of governance in communities, it is advisable to develop projects to intensify entrepreneurial activity. To form a capable community, it is necessary to: create an appropriate business environment, investment climate, and propose land development projects located within the community. Introduce strategic management of existing and creation of new communal enterprises in order to provide income to a special community budget. Create a participatory budget to plan rural development and support the initiative of its residents. Cooperation between agricultural holdings and local authorities should strengthen the activation of small businesses in the countryside, solving social, environmental, and economic problems of communities. Effective implementation of the decentralization reform is impossible without public support. We believe that participation budgets, which are involved in the implementation of agricultural projects, are capable of solving the tasks of sustainable development of communities.

УПРАВЛІННЯ ФІНАНСОВИМИ РЕСУРСАМИ ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАД В УМОВАХ АДАПТИВНИХ ЗМІН ЗАКОНОДАВСТВА ПІД ЧАС ВОЄННОГО СТАНУ

Реформа децентралізації створила передумови для підвищення рівня забезпечення потреб та інтересів громадян. У довоєнний період процес децентралізації завершився чітким розподілом функціональних повноважень між державним і місцевими бюджетами. Середньострокове бюджетне планування є визначальним для забезпечення програмно-цільового методу управління фінансовими ресурсами. Удосконалення бюджетного планування, виконання і звітування забезпечив процес автоматизації, зокрема, використання об’єднаними територіальними громадами інформаційно-програмного комплексу «Місцевий бюджет». Однак війна зумовила виникнення фінансових ризиків для ОТГ. Після початку повномасштабного вторгнення країни-агресорки більшість території України потребувало перерозподілу запланованих обсягів фінансових ресурсів, тому у 2022 р. відбулось удосконалення нормативно-правової бази для можливості забезпечення фінансових потреб громад у воєнний період. Розглянуто роль громадських і волонтерських організацій, благодійних фондів у вирішенні нагальних проблем громад. Насамперед, проаналізовано створені умови для участі інститутів громадянського суспільства в конкурсних пропозиціях і грантових програмах для залучення додаткових фінансових ресурсів. Вивчено правила розрахунку доходів місцевих бюджетів від акцизного податку. Проаналізовано механізм урахування необхідної суми коштів для безперебійного надання соціальних гарантій, які допомагають особам, що потребують сторонньої допомоги. Досліджено джерела фінансового забезпечення безперебійного і повноцінного функціонування пунктів незламності, можливості надання державної фінансової допомоги комунальним підприємствам, які забезпечують розміщення тимчасово переміщених осіб. Велику увагу приділено освітній субвенції. Розглянуто основні напрями і правила використання залишку освітньої субвенції для фінансування додаткового захисту членів ОТГ відповідно до нормативно-правових документів Міністерства освіти і науки України. Таким чином, швидкі зміни нормативно-правових документів, які впливають на процес управління фінансовими ресурсами ОТГ, дозволили створити умови для забезпечення потреб та інтересів громад під час дії воєнного стану.

СТРУКТУРНО-КОМПАРАТИВНИЙ АНАЛІЗ ЕНЕРГОСПОЖИВАННЯ КОМУНАЛЬНОГО СЕКТОРА В УКРАЇНІ

The article presents the main trends in the development of the utility sector in Ukraine. With the help of structural and comparative analysis, the activity and processes of energy consumption of the utility sector enterprises of Ukraine have been evaluated. It has been stressed that utility companies are natural monopolists and perform socially important functions, such as supply of gas, water, electricity, and provision of transport services. For a 9-year period (from 2012 to 2021), the dynamics of the creation of communal enterprises and condominiums has been assessed and their share in the total number of legal entities of Ukraine has been determined. It is noted that the general trend for the domestic utility sector is a constant increase in the number of condominiums. Such intensification of the functioning of utility sector enterprises is associated with more rational use of resources in the conditions of sustainable development and Industry 4.0, as well as with the creation of a competitive environment in the provision of services for the maintenance of buildings and their territories. A matrix of activation and actualization of the functioning of utility sector enterprises is proposed, which allows monitoring factors that significantly affect their activity at different levels of management. The cost of purchasing energy resources and its impact on the volume of the utility services offered for buildings and their territories has been estimated. An exponential dependence testifies to the effectiveness of using methods to reduce the cost of purchasing non-renewable energy sources and considering the possibility of attracting alternative, green energy sources. The possibility to attract alternative, green energy sources, has been considered in the article. Analytical dependencies have been obtained that allow forecasting the dynamics of changes in the share of utility services offered to houses, utility enterprises and their territories in the total volume of the communal sector of Ukraine, depending on the volume of energy consumption, their sources and cost

Hedges in public places of Kyiv city and ways to improve them

Green spaces in the urban environment of large places perform environmental, urban planning, social and economic functions. Hedges in the system of landscaping of the metropolis are an integral part and primarily perform environmental functions. The paper describes and analyzes hedges located in public places of Kyiv city. To achieve this goal, general scientific methods (observation, measurement) were used in theoretical, empirical and experimental research. In total, 65688.7 meters of span hedges of the city were studied, consisting of 306 thousand units of plants and represented by 31 taxa on 217 public facilities that are on the maintenance of ten district communal enterprises for the maintenance of green spaces that are part of the Kyivzelenbud municipal association. The species composition, height, planting pattern and quality condition of hedges were analyzed. According to the results, it was found that the largest number of hedges was created in Solomianskyi and Darnytskyi districts of the city with 17% and 16% of the total number respectively. The most common species in the composition of hedges is privet (Ligustrum vulgare L.). Hedges are created mainly by single-row and double-row planting schemes in approximately equal proportions. By the group of heights, low hedges in height prevail, their number is 53.9%, medium-height hedges represent 33% of the total number. The qualitative condition is mostly good and satisfactory, which indicates compliance with agricultural technology and timely care. The results of these studies will allow balance sheet holders of facilities with hedges to better organize agrotechnical work on their arrangement and maintenance in proper decorative condition

Фінансові аспекти гарантування безпеки комунальних підприємств в умовах воєнного стану

The scientific study identified the importance of the activities of communal enterprises to provide the necessary services to individuals and legal entities in settlements. The article examines the issues of analysis of capital formation of communal enterprises and pays attention to the development of a system of indicators for assessing the efficiency of capital provision of enterprises in this sphere. It is determined that domestic enterprises generally have a small amount of equity. This circumstance is due to the formation of the prevailing amount of borrowed capital and growing dependence on external creditors. However, this trend is not always inherent in domestic enterprises. For example, the capital city’s enterprises in the field of improvement, school meals and the provision of services have the most risky capital structure. At such enterprises, the average financial risk index ranges from 2.41 to 3.35, which is evidence of a significant share of borrowed capital in the capital structure. This publication outlines the reasons for the low share of capitalized profit. Among the existing reasons can be highlighted the following: low profitability compared to investments in the development of the enterprise; high costs, both production and administrative; low performance of activities, which may be results of consequences of military aggression on the part of the Russian Federation, rising energy costs, depreciation of the national currency. The authors do not support the thesis on returning to the depreciation fund, but substantiate the position on the development of a depreciation policy at each communal enterprise, which would not only declare the methods of calculating depreciation, but also determine the directions of effective use of incoming cash flows from depreciation. Thus, domestic communal enterprises should have sufficient financial resources for the repair and maintenance of fixed assets, allowing to provide high-quality, qualified services and necessary goods to community residents.

FEATURES OF THE FUNCTIONING OF THE PUBLIC (STATE) ADMINISTRATION SYSTEM UNDER THE CONDITIONS OF MARITAL STATE

Against the background of existential challenges to its existence as a state, Ukraine under martial law continues to ensure national security, civil and social protection of the population, functioning of education, economy, industry, transport and infrastructure, to perform emergency rescue, construction, repair and restoration work, to overcome various crises phenomena More than a year has already passed since Ukrainian society and the system of public (state) administration have been operating under martial law. In the extremely difficult conditions of martial law, Ukraine is forced not only to defend its independence and territorial integrity, but also to support the economy, social sphere, infrastructure restoration, emergency rescue and construction works, overcome many other crisis phenomena in various spheres of social life and public (state) management. The need to solve, under such extreme conditions, a complex of urgent problems in various spheres of public (state) administration and public life is inevitably connected with increasing the requirements for the level of professional competence of managers and other personnel not only of military administration bodies, but also of state authorities, local selfgovernment bodies, state and communal enterprises, institutions and organizations on sectoral and inter-sectoral public (state) management under martial law. The article is devoted to the analysis of the peculiarities of the functioning of the system of public (state) administration in the conditions of martial law. The works of well-known specialists in public administration, strategic planning, geopolitics, and national security were analyzed. The legislative basis for the introduction of martial law was considered, as well as the peculiarities of the construction and functioning of the system of public (state) administration in wartime. The construction of the system of public (state) administration in wartime is analyzed. The scheme of the organization of the system of public (state) management in the martial law regime, and its variant, as well as the system of leadership of the Armed Forces of Ukraine and other military formations of the state at the strategic level, is given.

ПРАКТИЧЕСКИЕ АСПЕКТЫ ИСПОЛЬЗОВАНИЯ ИНСТРУМЕНТОВ КОНТРОЛЛИНГА В ЖИЛИЩНО-КОММУНАЛЬНОМ ХОЗЯЙСТВЕ

Housing and communal services are important components in providing life necessities. Despite the housing and communal reforms, there is still an urgent need for tools aimed at increasing both these enterprise’s effective activities and the quality of their services. The article assesses the possibility of using such controlling tools as budgeting, SWOT analysis, creating the objective tree, accounting according to the financial responsibility centers, and developing a management responsibility system in the practice of housing and communal enterprises. The advantages and disadvantages of the controlling tools implementation are identified. The controlling tools assessment was conducted on the housing and communal enterprises providing sewage collection and treatment services in the Kransoyarsk region.

МЕДИЧНІ ТА РЕАБІЛІТАЦІЙНІ ЗАКЛАДИ ЯК СУБ’ЄКТИ ПРАВА

The legal position of institutions in the field of health care and rehabilitation was studied. The main trends of reforming the sphere of functioning of health care institutions are defined, their main types, organizational and legal forms and forms of ownership are characterized. The peculiarities of the activity of state health care institutions, which are business entities belonging to the state sector of the economy and the management of such institutions is carried out exclusively by the state in accordance with the principles of domestic and foreign policy, are considered. The procedure for the formation and operation of communal enterprises that carry out their activities on a non-commercial basis is analyzed, that is, medical institutions that work as communal non-commercial enterprises independently carry out their economic activities, which are aimed at achieving relevant economic, social and other results and without the goal of making a profit. It is noted that the network of state and communal health care institutions is formed taking into account the development plans of hospital districts, the needs of the population in medical care, the need to ensure the proper quality of such care, timeliness, accessibility for citizens, effective use of material, labor and financial resources. It was noted that private health care institutions are not limited in the choice of organizational and legal form. Key words: medical institution, rehabilitation care institution, hospital district, state medical institution, communal medical institution, private medical institution, state medical institution.

FORMATION OF THE REVENUE PART OF THE LOCAL BUDGETS OF UKRAINE UNDER THE CONDITIONS OF THE MARTIAL LAW

Purpose. The purpose of the article is to study the structure and volume of revenues of local budgets of Ukraine during martial law, comparing them with pre-war indicators to determine possible additional sources of revenue at the level of local self-government. Methodology of research. In the research process, general scientific and empirical methods based on a systemic approach were used. The methods of statistical data processing and grouping were used to analyse the dynamics of tax and non-tax revenues of local budgets, as well as the method of system analysis. Findings. The article examines and analyses the dynamics and structure of revenues of local budgets of Ukraine under martial law. The negative impact of a full-scale war on the revenues of local budgets, in particular on non-tax revenues, revenues from capital operations and inter-budgetary transfers, has been established. To ensure the financial stability of local authorities, the authors proposed reserve sources of income, such as the employment of internally displaced persons, the creation of new jobs, including through the relocation of business entities, the elimination of shortcomings in the management of communal enterprises and their removal from unprofitability, more effective management of land resources, in particular, review of existing lease agreements, inventory, systematic land accounting, timely review of rent, formation of a base of tax payers for land, etc. Originality. This article provides a detailed analysis of the influence of martial law on the formation of the revenue part of local budgets of Ukraine, taking into account the latest statistical data and legislative changes. In addition, a number of reserve sources of income for local budgets are proposed, which can be used to ensure the stability of financial resources in the conditions of martial law. Practical value. The results of this study can be used for the development of effective mechanisms for the formation of the revenue part of local budgets in the conditions of martial law and ensuring the stability of finances at the local level. Key words: local budgets, revenues of local budgets, tax revenues, non-tax revenues, revenues from capital transactions, inter-budget transfers

Методика статистичного аналізу податкових надходжень: теоретичний аспект

The article considers the importance of statistical methods for such an important component of the budget as tax revenues. The main attention is paid to the theoretical aspects of the methodology of statistical analysis of tax revenues. The research was conducted on the basis of the analysis of domestic and foreign literary sources, statistical data. It has been established that despite the large number of studies on this topic, the interest in statistical data processing is only growing, especially due to the huge amount of information that requires correct and effective processing and making the right management decisions. It was established that in order to build an effective model of statistical analysis, it is necessary to research the object of analysis, the factors influencing it, as well as the methods that will be the most effective and optimal in the research process. The main groups of factors that influence the amount of tax revenues, including groups of economic, political-legal, demographic and socio-cultural factors have been identified. In particular, such main factors as: the level of economic development of the country as a whole and individual administrative units; average salary level; the level of tax capacity of the population and GDP redistribution; inflation rate; availability of communal enterprises and communally owned objects; availability of financial sanctions and tax benefits; the stability of the tax system is the essence of tax policy: population size; the share of the employed population and the level of unemployment. Attention is focused on methods of statistical analysis of tax revenues, namely: methods of descriptive statistics (calculation of average values, median, coefficient of variation); methods of correlation analysis to identify relationships between factors and performance indicators; time series methods for forecasting tax revenues in the future. It provides its own vision regarding the application of specific static methods specifically for the analysis of tax revenues.

Taking into account the regularities of physical processes in the constructions of working bodies of dynamic destruction

In construction and related branches of the national economy, there are many works related to the destruction and movement of soil (laying of communication lines, extraction of minerals and building materials, reclamation and military-engineering earthworks, etc.). Work equipment, which implements the principle of static soil destruction, is one of the most significant criteria that determines the high energy intensity of the work process of modern earth-moving machines. Even the foreign equipment with which state and communal enterprises are now equipped has better characteristics only due to its novelty and universal design. However, the main problem - reducing the energy intensity of soil massif development - remains unsolved.
 The processes of destruction of working environments are destructive. All real processes are irreversible, that is, the entropy of an isolated (closed) system can only increase. For open systems, where there is an exchange of matter with the environment, as well as energy and momentum, entropy can decrease due to replenishment of the system with matter and energy, but the direction of natural processes does not change.
 Complex and non-linear processes of development of work environments are characterized by both directions of flow of the components of these processes. The description of the evolution of systems due to the movement of working environments as degradation processes is proven and scientifically substantiated by the second law of thermodynamics, the evolution of the system in the sense of organization for all its components - by synergy.
 The constructive implementation of the working bodies of construction machines in such a way, when the co-direction of the destruction processes with the flow of natural processes is implemented, allows to significantly increase the informativeness of the work of the construction machine. Such processes lead to a drastic reduction of resource costs per unit of production and improvement of all parameters of the development of working environments.
 Considering the above, as well as the need to reduce Ukraine's energy dependence on other countries, there is a need to develop and create low-energy, high-speed working bodies of earthmoving machines.
 When forming the face, it is necessary to take into account that the destruction process must coincide with the direction of the natural destruction process in order to reduce energy costs.