Theoretical approaches to the formation of the budget mechanism as a form of practical implementation of budget policy are made more profound; budget decentralization as a budget regulating and stimulating mechanism in the current situation in Ukraine is studiedl and perspective directions of introducing various budget mechanism are outlined. The mechanistic concept was applied to budgetary relations, thus becoming the basis for highlighting the main features of the budgetary mechanism, determining the main provisions of forming the budgetary mechanism. Emphasis is placed on the relationship between budget policy, which is manifested through the dialectical unity of budget strategy and tactics, and the budget mechanism. The budgetary mechanism is defined as a system of measures aimed at influencing the mobilization of optimal funds, their efficient distribution and rational use in order to ensure macroeconomic balance, sustainable development and preservation of state sovereignty, as defined by state policy. It is suggested to integrate the constituent elements of the budgetary mechanism into the appropriate subsystems within its framework, through which the main functions of the budgetary mechanism aimed at achieving the goal are manifested. In order to study a subsystem of the budgetary mechanism, namely the regulatory mechanism, the peculiarities of the manifestation of budgetary decentralization in Ukraine are analyzed. It is proved that the introduction of the subsidiarity principle while constructing the decentralized model of inter-budgetary relations in the unitary Ukraine is currently the best option for it to find a balance between the advantages of budgetary federalism and the unitary form of budgetary relations. Systemic problems of budget decentralization have been identified, namely: decentralization occurs by bringing in new persons to act on the national level; it does not affect the mechanisms of autonomy in decision-making on taxation and the formation of additional sources of local budget revenues; statutory tax benefits for the local tax mobilization significantly reduce the financial resources of local budgets; local budgets remain significantly dependant from the state; in the regulation of local budget revenues, preference is given to transfer instruments, and the share of budget-generating taxes is reduced. Given the theoretical construct of the public sector theory, which gives grounds to the formation of local budget revenues, and the results of the research on budget regulation in Ukraine, budget decentralization processes are only proven to be pretentious, and the need to improve the division of budget authority is identified, while emphasis is made on financial self-sufficiency.
The article is devoted to the study of the theoretical and methodological foundations for the development of a balanced scorecard for ensuring safe-oriented management of enterprises in the construction industry. The subject of the research is a set of theoretical, methodological and practical aspects to ensure the formation of the balanced scorecard development to ensure safe-oriented management of enterprises in the construction industry. The purpose of the article is to develop theoretical and methodological provisions and substantiate practical recommendations for the formation of a model of a balanced scorecard for ensuring safe-oriented management of enterprises in the construction industry, taking into account the interests of all groups of stakeholders. Objectives of the work: to analyze modern trends in the development of enterprises in the construction industry in Ukraine; to generalize approaches to the definition of the concept of safety-oriented management; explore and organize the elements of safety-oriented management; to develop a model of a balanced scorecard for ensuring safe-oriented management in the corporate security system of enterprises in the construction industry. In the course of the study, the following methods were used: abstract-logical analysis, theoretical generalization and systematization, system analysis. The paper analyzes the dynamics of the development of enterprises in the construction industry in Ukraine in the context of the introduction of quarantine measures related to COVID-19. Factors constraining construction activities have been identified, which include financial constraints, insufficient demand, labor shortage, and weather conditions. Approaches to the definition of security-oriented management have been generalized and the definition of security-oriented management in the corporate security system has been improved. The elements of safety-oriented management are systematized with the specification of such components as risk assessment, development and implementation of security policy, definition of requirements, establishment of control and monitoring of the external and internal environment. A model of a balanced scorecard for ensuring safe-oriented management of enterprises in the construction industry has been developed. Conclusions. In the course of the study, the expediency of forming a balanced system of indicators for ensuring safe-oriented management of enterprises in the construction industry was substantiated, taking into account the dynamics of the performance of construction work during 2019-2021. The elements of the system of safe-oriented management are presented in detail and the expediency of the formation of a balanced system of indicators for ensuring the safe-oriented management of enterprises in the construction industry is substantiated. The sequence of the formation of a balanced scorecard for ensuring safety-oriented management is detailed with the specification of a scorecard for assessing strategic goals for the components of a balanced scorecard: finance, customers, internal business processes, training and development.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.