Communal Enterprises Research Articles

Економічна сутність державних підприємств, їх види та класифікація

In the article proves the prominent role of state enterprises as an important tool of nation’s socio-economic development. The definition "state enterprise" are investigated in the economic point. The types of state enterprises are analyses on the basis of various normative documents and classifiers and according to international standards. Peculiarities of activity of unitary and corporate state enterprises, state-owned enterprises, communal enterprises are considered. The classification of types of state enterprises has been improved through the separation of various classification indicators, with their systematization, in particular: types of state property (state, state-owned, communal); institutional indicators (state non-financial corporations, state financial corporations); goals of enterprise formation (state enterprises with commercial goals of formation; state enterprises with non-commercial goals of formation; state enterprises with mixed goals); ownership structure and number of owners (unitary, corporate); the size of the share of state ownership (enterprises that are fully owned by the state, enterprises where the state owns a significant share of shares - more than 50%, where the state has the right to make decisions); legal form of the enterprise (open joint-stock companies, closed joint-stock companies, corporations, holdings, concerns, etc.). Proposed classification of types of state-owned enterprises creates a methodological basis for the implementation of mechanisms for operational control over the efficiency of state property. The dynamics of the number of state-owned enterprises in Ukraine is analyzed and the main tendencies are determined. The peculiarities of the activity of state enterprises in the context of state functions performed by them are determined. The criteria for assessing the effectiveness of state-owned enterprises in two areas: economic and social. The tasks of state enterprises depending on the purposes of their creation and spheres of functioning are substantiated as well.

Вплив структури капіталу на ефективність діяльності комунальних підприємств пасажирського транспорту

Annotation. Introduction. The article considers the influence of the capital structure on the efficiency of communal enterprises of passenger land transport. It is revealed that the return on assets of municipal transport enterprises of Ukraine is lower in comparison with other transport enterprises. The analysis of profitability of assets of the largest municipal enterprises of passenger land transport of Ukraine is carried out. Purpose. It is determined that the activities of enterprises are financed by equity and tend to reduce the share of this item of liabilities in the balance sheet. The dynamics of changes in current and absolute liquidity ratios was estimated and it was found that the average values of current liquidity ratios exceeded the recommended value by 100%. The deterioration of the financial condition of utility companies for passenger land transport has been proved by analyzing the indicators of absolute and rapid liquidity. It is substantiated that equity is the main source of financing the activities of municipal enterprises of passenger land transport. The negative impact of the growth of the share of borrowed capital on the return on assets is characterized. Results. The usage of a linear regression model is proposed to confirm the assumption about the relationship between the profitability of enterprises with their capital structure. To build the econometric model, return on assets was determined as a dependent value, and as factors — the share of current liabilities in the balance sheet currency and the share of long-term liabilities in the balance sheet currency. Conclusions. Trends in the change of financial condition are revealed and a model of panel data with fixed effects is built. The importance of choosing a model with fixed effects of panel data is substantiated. The regularities of the influence of the capital structure on the efficiency of communal enterprises of passenger land transport of Ukraine are proved. Keywords: equity; sources of financing; liquidity, capital structure; public transport.

LEGAL STATUS OF COMMUNAL UNITARY ENTERPRISES

Background. In the context of Ukraine's European integration, it is important to improve the legislation that determines the legal status of utilities to increase their profitability, reduce corruption risks and comply with European standards, which indicates the relevance of the research topic. Analysis of recent research and publications has shown that rapid changes in domestic legislation in the context of European integration cause the inevitability of the transformation of the legal status of utilities and require research on this topic. The aim of the article is to reveal the features of the legal status of utilities in the context of European integration and make suggestions for improving legislation in this area. Materials and methods. The study is based on current legislation, statistics, etc. The methodological basis of the research is general scientific and special methods of cognition, in particular dialectical, formal-logical, analysis and synthesis, system-structural, etc. Results. The transformation of the order of creation of communal enterprises (administrative for unitary and contractual for joint ones), modernization of the management system of communal unitary enterprises by the possibility of creating supervisory boards are pointed out. The legislation and practice of activity of supervisory boards of communal unitary enterprises are analyzed. Proposals have been made to improve the legislation governing the activities of communal unitary enterprises. Conclusion. The peculiarity of the legal status of communal unitary enterprises is determined by the following factors: their ownership by the territorial community; the order of creation; management system; the possibility of creating a supervisory board as a management and control body; legal regime of property; in order to create them.

Проблеми кадрової політики сучасного неприбуткового підприємства

Анотація. В даній статті розглянуто проблематику кадрової політики сучасних українських неприбуткових підприємств. Визначено особливості неприбуткових підприємств згідно з чинним законодавством, України пов’язані з їх господарчою діяльністю та галузями економіки в яких вони здійснюють свою діяльність. Автори сконцентрували свою увагу саме на неприбуткових підприємствах комунальної та державної форми власності, які відносяться до галузі охорони здоров’я, через їх схожість за формою і наявністю проблем кадрової політики. Розкрито сутність та значення кадрової політики як провідного чинника ефективного управління підприємством. Авторами проаналізовано та запропоновано декілька підходів для систематизації проблем кадрової політики неприбуткового підприємства, а саме: систематизація за груповими ознаками, систематизація стосовно складових кадрової політики та систематизація за джерелом виникнення кадрової політики. Цей механізм стане у нагоді як для спеціалістів кадрових служб так і для інших дослідників, які аналізуватимуть наявні проблеми кадрової політики та шукатимуть шляхи їх вирішення. Дослідженню підлягали проблеми кадрової політики неприбуткових підприємств в розрізі причин, якими вони викликані. При цьому аналізу підлягали найважливіші та найпоширеніші проблеми. При проведенні аналізу причин виникнення проблем кадрової політики автори по-суті аналізували деякі можливі шляхи до їх вирішення. Визначено, що важливим питанням залишається прийняття відповідних управлінських рішень, націлених на створення ефективної кадрової політики. Зроблено висновок, що кадрова політика неприбуткових підприємств повинна бути направлена на закріплення єдиної корпоративної культури, ефективної мотивації та професійного розвитку персоналу. Проведено дослідження внутрішніх чинників та факторів впливу зовнішнього середовища на кадрову політику. Метою статті була постановка проблеми, як перший крок для її вирішення. Систематизовано та виділено ключові проблеми, без вирішення яких неможлива реалізація кадрового механізму на сучасних українських підприємствах.
 Ключові слова: кадрова політика, неприбуткове підприємство, персонал, систематизація проблем.

Modernist Communities across Cultures and Media. Edited by Caroline Pollentier and Sarah Wilson Gainesville: University Press of Florida, 2019. Pp. vii+289.

<i>Modernist Communities across Cultures and Media</i>. Edited by Caroline Pollentier and Sarah Wilson Gainesville: University Press of Florida, 2019. Pp. vii+289.

Actual problems of economic activity of communal commercial enterprises in Ukraine

In the article are accented attention on that the modern state of economy of Ukraine is in the crisis state.. In these conditions, there is an urgent need to save budget funds spent on ensuring the activities of public authorities and local governments, and the implementation of their powers. This problem is partially solved by the legislation on public procurement, which should serve as a means of economic growth in Ukraine. In the foreign member states of the World Trade Organization Agreement, the participant of which Ukraine is, public procurement is used primarily to develop innovation and improve the quality of life; the most popular means of innovation in the European Union, which is not yet on the market, are pre-commercial procurement, which is carried out in order to research and develop new innovative solutions. Unfortunately, in Ukraine such projects does not develop and public purchases are used exceptionally with the aim of budgetary cost effectiveness, during realization of purchases for satisfaction of current necessities of public and organs of local self-government authorities, that not in a complete measure answers their setting. An analysis of the current legislation of Ukraine on public procurement provides grounds for the conclusion that it applies to all utilities without exception, including those created for commercial activities and profit in the interests of the local community. However, proving the fact, that the economic activity of enterprise has exclusively commercial in nature and is not carried out at the expense of the budget, releases the municipal commercial enterprise from the obligation to comply with the public procurement procedure established by the Law of Ukraine “On Public Procurement” services. The need for public procurement has a negative impact on the economic performance of utility companies, as in many cases it forces them to purchase cheap goods and services that do not meet the company’s requirements for functionality or quality. Suchsituation reduces the interest in development of communal commercial enterprises and encourages owners to liquidate them, which creates the preconditions for the emergence of corrupt schemes to withdraw funds from local budgets. With the aim of conditioning for effective realization by the business communal enterprises of economic activity in interests of local communities, the leadingout of these enterprises offers the author of the article from under the action of legislation of Ukraine about public purchases. Key words: purchases for budgetary funds, public procurements, communal commercial enterprises.

INFORMATION AND ANALYTICAL SUPPORT OF ECONOMIC SECURITY OF HOUSING AND MUNICIPAL SERVICES CUSTOMERS ON THE BASE OF USING INTEGRATED REPORTING

The article is devoted to the development of the conceptual foundations for the formation of information and analytical support for consumers of housing and communal services based on the implementation of integrated reporting in accounting practices of housing and communal services enterprises. The subject of the study is a set of theoretical, methodological and practical aspects for the formation of information and analytical support for the economic security of consumers of housing and communal services. The aim of the article is to develop theoretical and methodological provisions and substantiation of practical recommendations on the formation of information and analytical support for the economic security of consumers of housing and communal services based on the implementation of integrated reporting into the accounting practice of housing and communal services enterprises. Objectives: to justify the feasibility of implementing integrated reporting in the accounting practice of enterprises of housing and communal services, to analyze international standards of social reporting, based on international experience, to propose a typical structure of the Annual Report for the municipality, to generalize theoretical and methodological approaches to the formation of information and analytical support for the economic security of housing consumers – communal services based on the implementation of integrated reporting in accounting practice of housing and communal services enterprises. During the research were used methods: abstract-logical analysis, theoretical generalization and systematization. The paper summarizes the theoretical and methodological approaches to the formation of social reporting according to international standards and the composition of the non-financial information provided with the definition of differences in the interpretation of the system of indicators. It is proved that in order to ensure the economic security of consumers of housing and communal services, both types of information are important: ensuring the provision of housing and communal services - Law No. 887 and conducting continuous monitoring of the quality of such services - additional information that is part of the integrated report of utilities. Conclusions. A methodological approach to the formation of information and analytical support for the economic security of consumers of housing and communal services based on the implementation of integrated reporting into the accounting practice of housing and communal services is proposed. The indicators characterizing the interaction of housing and communal enterprises by type of activity with stakeholders are systematized in four groups.

ORGANIZATION AND REGISTRATION-ANALYTICAL PROVIDING OF CALCULATIONS FROM SALARY IN SYSTEM MANAGEMENT BY COMMUNAL ENTERPRISES

The problem of the use of labour resources and remuneration of labour is actual enough for today. The ques-tion of economic essence and value of "salary" and "remuneration of labour" is investigational in the article, the legislative adjusting and normatively-legal providing is considered in Ukraine of remuneration of labour, registration-analytical providing of calculations with workers from a salary in control system of communal enterprises, organization of account of calculations is investigational from a salary, forms and systems of remuneration of labour are reasonable, directions of improvement offer. On results undertaken a study it is set that a salary is a money term of cost and cost of commodity, she serves as payment of services of labour of workers, represents socio-economic position in a national economy and stand-ard of living in society. Theoretical and practical consideration of questions about calculations from the remuneration of labour has an actual value, as a remuneration of labour is the important enough link of the system of sociallabour relations and most thorny in a decision socio-economic problem. The questions of salary are regulated by the wide enough circle of legislative and normative documents, that every workplace of accountant, accountable for a certain area account of calculations must be provided from a salary. The major constituents of organization of remuneration of labour are setting of norms of labour, tariff setting of norms of salary, development of forms and systems of remuneration of labour. Order of extra charge and payment of salary on communal enterprises envisaged by the Collective agreement and Statutes about the remuneration of labour. A salary depends on complication and terms of implementation of work, quality of her implementation workers, results of financially-economic activity of communal enterprises and select leaders (by proprietors) principles of the system of material stimulation of workers. For the increase of wage level in Ukraine, to our opinion, it is necessary: to decrease the shadow sector of na-tional economy, decrease the rate of inflation, increase production (works, services) volumes, increase prices on labour force, to perfect a legislatively-normative base in Ukraine. Keywords: a salary, remuneration of labour, organization of account, record-keeping, forms and systems of remuneration of labour, fund of remuneration of labour, is registration-analytical providing, communal enterprise

Regional cloud of public administration as a component of the e-government of Ukraine

The implementation of modern technologies will allow to get the maximum effect from the functioning of the e-government system and to overcome technological backwardness of Ukraine from other countries of the world. The development of information and communication technologies is very rapid, so their research, analysis and formulation of proposals for use is an urgent task. The theoretical bases of creation of regional cloud of public administration, examples of its use are considered.Suppliers of cloud services and information resources to the regional cloud are identified: central authorities, regional authorities and IT companies. Unlike the first two cloud service delivery channels, the third channel is booming around the world and offers a wide variety of software. The most well-known software vendors as services (SaaS) are Google and Microsoft.Possibilities of Google services are considered in two examples: organization of public servants' collective work through online office and creation of unified information and educational space for training and raising qualification of civil servants and local government officials of the region.In the first example, it is noted that in most Ukrainian electronic document management systems, opportunities for teamwork on a draft document are very limited. This requires an online office. Possibilities of Google services, in particular the G Suite, for public servants teamwork due to availability an online office are enormous.The second example draws attention to the fact that the ability to share corporate services beyond the cloud means that educational materials can be accessed, if necessary, to users who do not have a Google corporate account but have a Google individual account. This opens up great opportunities for involving public servants, employees of communal organizations, institutions and enterprises in distance learning through the use of educational service in the regional cloud of public administration.The implementation of a regional cloud of public administration with the help of multicloud is proposed.

Modeling the competitive environment of the entrepreneurship cluster

The paper aims to verify the hypothesis about cooperation expediency of different in scale and similar in activity entities in the form of the entrepreneurship cluster for ensuring energy needs of the region. The integral coefficients of economic development of the innovative component of industrial enterprises on energy activity, the financial component of communal enterprises for heat supply, the readiness of small enterprises operating in the energy industry for innovative transformations has been analysed. Modeling of the competitive environment of the entrepreneurship cluster allowed to reveal logical interrelation between the level of technological changes in industry and technological capabilities of communal and small enterprises and to define their sectoral positions.

Інтегральна оцінка фінансового стану та кредитоспроможності комунальних підприємств України

Інтегральна оцінка фінансового стану та кредитоспроможності комунальних підприємств України

Управління фінансовими ресурсами комунальних підприємств і перспективи їх розвитку

Управління фінансовими ресурсами комунальних підприємств і перспективи їх розвитку

FACTORS INFLUENCE ON THE EFFICIENCY OF MANAGEMENT OF THE MUNICIPAL ENTERPRISES

The quality of housing and communal services depends on the high standard of living of the society. Therefore, a significant branch of the national economy of the country is the industry. However, the poor technical condition of the industry leads to a decrease in the quality of services provided and has a negative impact on the environment. Effective management of a company is possible through rapid response to changes in the external and internal environment. Therefore, the study of internal and external factors influencing the efficiency of the management of companies is relevant and of particular importance. The article analyzes the views of domestic scientists on the essence of the concept of utility company. The list of factors that, in certain circumstances, may affect the development of public utilities is summarized. The internal factors influencing the efficiency of management of communal enterprises are characterized. The influence of external factors on the management activity of enterprises, in particular, enterprises of the communal sector is considered. Groups of factors that stimulate the development of enterprises have been identified and investigated. It is revealed that the main groups of factors that absorb the development of public utilities are: political, legal, organizational, economic, social, scientific, technological, environmental and climate. The factors of direct and indirect impact on the external and internal environment of enterprises are characterized. It is found that environmental factors affect the economic security of the enterprise, and internal – are considered as derived from them. In the course of the research the interdependence of internal and external factors of influence on the activity of public utilities was revealed. It should be noted that changes in external factors affect changes in the internal environment of companies. The results of the study are summarized.

THE CONCEPT OF REGULATORY COMPLIANCE: THE MEANING AND PLACE IN THE ECONOMIC SECURITY SYSTEM OF THE ENTERPRISE (EXAMPLE OF WATER SUPPLY AND SUPPLY)

In the conditions of unstable economic environment and legal framework, the main task of enterprise management is to adapt to changing external conditions and reduce the manifestation of negative factors in their activities. The dynamic nature of domestic legislation and the considerable pressure from regulators and regulators create the need to introduce a regulatory compliance system that will ensure compliance with regulatory requirements for businesses of all types and forms of ownership. The subject of research in this work is the peculiarities of the activity of water supply and sewerage companies in terms of compliance with the national legislation. Enterprises of this industry have a special status: on the one hand, as communal enterprises, whose activity is regulated by local governments and the state, and on the other, as enterprises that are subjects of natural monopolies, they are characterized by certain features in ensuring their financial and economic security, especially in terms of compliance. The objective of the article is to identify the features of regulatory compliance and to develop conceptual bases for the regulatory compliance system based on the example of water supply and sewerage companies, whose activities are largely governed by regulations. The purpose of this research is to develop an author's approach to understanding the concept of regulatory compliance and compliance risks and to develop recommendations for the formation of a regulatory compliance system for an enterprise. Using common logical-analytical methods, this article explores the nature of regulatory compliance and the specificities of regulatory requirements for the activities of water supply and sewerage companies. As a result, the authors provide an author's understanding of the term. A conceptual scheme of regulatory compliance at the enterprise has also been developed. Conclusions have been made regarding the need to highlight regulatory compliance as an important element of an enterprise's strategy and a component of its economic security, able to increase the efficiency of company’s performance.

OPPORTUNITIES FOR HARVESTING AGROBIOMASS AND PRODUCTION OF BIOFUELS BY MUNICIPAL ENTERPRISES IN UKRAINE

The results of estimation of the energy potential of biomass of agricultural origin in Ukraine and the current state of its use are presented. The possibilities for creation of communal enterprises for harvesting of agrobiomass and production of biofuels from it are analyzed. The results of the typical feasibility study of the projects for the production and use of straw fuel are shown.

УДОСКОНАЛЕННЯ СИСТЕМИ ФІНАНСУВАННЯ СОЦІАЛЬНИХ ПОСЛУГ В ОБ’ЄДНАНИХ ТЕРИТОРІАЛЬНИХ ГРОМАДАХ

У роботі розкрито сутність та економічний зміст категорії соціальне замовлення як засобу регулювання фінансової діяльності соціальних послуг в об’єднаних територіальних громадах (далі – ОТГ). Розглянуто переваги та недоліки програмно-цільового методу фінансування соціальних послуг об’єднаних територіальних громад для можливості подальшого його застосування в практиці бюджетного планування.&#x0D; Проаналізовано один із ефективних засобів, що використовується об’єднаними територіальними громадами при наданні соціальних послуг, соціальне замовлення та запропоновано деякі рекомендації, використання яких, відкриває кращі можливості ефективного використання державних коштів недержавними організаціями при наданні соціальних послуг громадянам, що опинились у складних життєвих обставинах.&#x0D; При дослідженні виявлено, що система соціального замовлення може сприяти розвитку підприємницької активності в регіонах. В разі його широкого застосування виникає зацікавленість у жителів долучатись до цього виду діяльності, створювати підприємницькі структури або набувати статусу приватних підприємців. Це сприяє розширенню зайнятості, підвищенню кваліфікації та перекваліфікації, розвитку бізнес– клімату, стимулює розвиток громадянського суспільства шляхом його участі в процесі соціального замовлення та взяття на себе соціальної відповідальності.&#x0D; Визначено, що для надання соціального замовлення на реальних конкурсних засадах, потрібно забезпечити абсолютну рівність надавачів послуг − державних, комунальних, приватних, громадських, релігійних, фізичних осіб тощо. А це можливе тільки за умови автономізації комунальних закладів, переходу їх у статус комунальних підприємств, що треба передбачити в новому законі про соціальні послуги.

Conceptual principles of legal supply of bankruptcy proceedings of state and communal enterprises

Conceptual principles of legal supply of bankruptcy proceedings of state and communal enterprises

Систематизация методов и моделей формирования стратегий обеспечения конкурентоспособности предприятий жилищно-коммунального хозяйства

Систематизация методов и моделей формирования стратегий обеспечения конкурентоспособности предприятий жилищно-коммунального хозяйства

Organization and conduct of environmental and economic monitoring of the state of material flows in of thermal power facilities systems under the conditions of electromagnetic fields

The application of physicochemical analytical control for the determination of ecological compatibility of techno-natural systems as a factor mark of the state of material flows in the application of non-reagent water preparation in electromagnetic fields for heat-energy objects of the housing and communal sector and industrial enterprises with low production capacity is substantiated. Heat evaporation and hydrocarbons were selected as test gradients for the heating systems. In both cases, there was no excess emission limit value.

Cтан, проблеми і перспективи розвитку підприємств комунальної сфери в Україні

The problems of development of communal enterprises in Ukraine are investigated. It is established that the most important problems of the industry are: tariff policy (utility companies are natural monopolists and their activities are carried out under the strict control of local governments and state administration, tariffs of these enterprises are more responsive to the amount of costs than the level of demand, the state sets tariffs that they do not cover the costs of the enterprises of the industry, in most cases the tariff setting does not take into account the possibility of further development of the enterprises; into recruiting for overhaul and modernization of fixed assets or insufficient); outdated material and technical base; significant deterioration of fixed assets; the use of outdated technologies, which involve the use of large numbers of employees, to service technological processes; anticipatory growth in energy costs and a significant increase in accounts receivable. Technical problems, widespread use of innovative technologies, and automation of production processes will contribute to solving problems of enterprises of the communal sphere. The main problem of updating the material and technical and technological base of public utilities remains the uncertainty of sources of financing the necessary expenses. Since equity is the main source of investment financing, it is important to ensure a stable financial position for businesses that are currently unprofitable. The system of financing and tariff policy of utilities in the current environment of uncertain economic environment should ensure a gradual transition to a non-subsidized, self-sustaining working principle. All of these measures can be implemented by improving the mechanism of attracting foreign direct investment, local budgets and private investors. Keywords: water supply and sewage enterprises, cost management, technical re-equipment, innovative approaches, new technologies, automation of production processes.