The purpose of the research. The research subject purpose is theoretical and practical aspects of the statistical assessment of the green economy potential in the sustainable development context. The methods. The article is based on the categories of theoretical (hypothesis, concept, theory, problem) and empirical (facts, empirical summarizations, empirical dependences) level of the issue, distinctive features of which are: objectivity; categorical character; rationality; testability; high level of generalization; universality and use of special tools and methods of cognition. General scientific and special methods of research are used to achieve the article’s purpose and solve its problems, namely: methods of analysis, abstraction and synthesis, induction and deduction, and system structuring method; hypothetico-deductive method; method of historical and logical integrity; method of idealization; methods of classification and system generalization; statistical methods. Considering that further “greening” of socio-economic indicators constitutes a vital problem remaining on the agenda of global and national institutes of development, the article’s objective is to develop an integral approach to the revision of the System of Environmental-Economic Accounting (SEEA) built by the UN approach, through comparing existing approaches to the statistical assessment of the green economy state and the green growth potential, taking into account the proposed energy indices and indicators. Results. It is demonstrated that because none of the integral indicators of “green economy” development has been widely adopted by now, national and international statistics have no grounds for separating green goods and services as a specific sector of the national economy. Practical implications. The System of Environmental- Economic Accounting (SEEA) has been adopted as a basic tool for the assessment of indicators reflecting the causal links between the economy and the environment. It is substantiated that most part of the data for measuring green growth processes has to be possibly collected by SEEA. Value/originality. The importance of the assessment of the dynamics of national economy greening is demonstrated, because this type of analysis enables one to assess the change in the environmental impact of the new economic model by analyzing the factors and identifying most effective methods for decreasing environmental pressures of economic activities. The advantage of such assessment is that it can be made on the basis of the available statistical data. Considering that energy indices and indicators are widely used in many international reporting systems to assess the state of green economy and the potential of green growth in the sustainable development context, we made an attempt to systematize all the indicators by the two main groups: direct and indirect. It is revealed that international organizations (ОЕСР, UNEP and the World Bank) attempt to unify the existing approaches in constructing their own algorithms for the assessment of “green growth”, in particular with the indicators of Sustainable Development Goals. At the same time, national statistical agencies attempt to build a set of statistical indicators for the assessment of green economy development as indicators of demand for green products. It is demonstrated that harmonized definitions of economic activities concerned with the green industry and green jobs and comparable key indicators, if used internationally, will enable for the statistical assessment of the green economic development in space and time.
At present, the global community uses a variety of indicators to assess the national brand and determine the country's position relative to others': Brand Finance's Country Brand Index, Future-Brand's Country Brand Index, Anholt's Nation Brands Index, Bloom Consulting's Country Brand Ranking, Global Competitiveness Index and so on. It is, however, appropriate to use the spatial set of brand and global competitiveness indexes combined with strategic analysis and planning models to develop country brand management models. This approach is based on the objective assessment and building of the integral Country Brand Index (CBI), distinguishing the main components affecting global competitiveness-macroeconomic, social, corporate and innovation components, as well as the analysis of the contribution of factors. This makes it possible to determine the position of countries in the world on the basis of comparison of the CBIs with the Global competitiveness Index, as well as quantitatively characterize the contributions of key factors forming the CBI in order to formulate appropriate strategies depending on the position of the country in the world. According to the author, the application of the proposed method will strengthen the soundness of determining the factors influencing on the county brand, enrich the theoretical and methodological principles of analysis of the country brand in the context of global competitiveness, expand the information base and increase the effectiveness of state policy in the field of forming a national branding strategy.
The article deals with the features of the controlling implementation in trade enterprises in the context of the international dimension, the possibility of adapting international approaches to the Ukrainian conditions of business. The essential concept of controlling and its connection with realization of the general functions of management is defined. It is established that controlling is a management subsystem that ensures the achievement of the mission and system of goals of the enterprise, covers all areas of activity, business processes and business facilities. It is determined that effective business processes are the driving force of success of a trading company, so the implementation of processes should be monitored and any deviations should be corrected in a timely manner. It was found that the concept of controlling is not limited to pure control. The impossibility of considering controlling only at the final stage of management is substantiated. Controlling ensures the achievement of the goals of trade networks, directing the functioning of the management system of trade entrepreneurs in a single direction, defined by strategic, tactical and operational plans. The experience of other countries in controlling conducting at trade enterprises is studied. The tools of foreign practice that can be used in the implementation of controlling of different areas (marketing controlling, procurement and logistics controlling, financial activities controlling, sales controlling, financial activities controlling) are defined: kaizen system, Just-in-time system, CRM, benchmarking, ABS-analysis and XYZ-analysis, PIMS, outsourcing matrix, DPS method, profitability chart «Maisigma», PEST-analysis, Monte Carlo method, methodology of «quality circles», sensitivity analysis, construction of a map of strategic groups, quality standards, performance indicators, calculation of inventory levels, comparison of costs in the value chain, change management, management of «weak» signals, hierarchy of strategies, building a map of business processes. Implementation of controlling provides an increase in trade to 25%; increase in profit from 10 to 12%; increase in profitability from 8 to 20%; increase labor productivity to 30%.
Purpose. The purpose of the article is to study the degree of disclosure of information about the risks of economic activity of enterprises in non-financial statements and to find ways to improve the organization and methods of analysis of such risks based on the financial statements of companies. Methodology / approach. The methodological basis of the study is a systematic approach, methods of generalization, comparison, abstraction, analysis, synthesis, induction and deduction, bibliometric analysis, cluster analysis, as well as methods of integrated economic analysis. The publications from the Scopus database, for 1988–01.04.2021, processed by VOSviewer software were the source of data for bibliographic and cluster analysis. The materials of the research on the state of disclosure of information about the risks of domestic enterprises of the food industry are based on their financial statements and management report. Results. The article analyzes the state and degree of disclosure of information about the risks of economic activity in non-financial reports of domestic food industry enterprises. It is established that the enterprises of the studied industry most often provide information about the following risks: economic, currency, financial, political, legal, judicial, interest, personnel, price, commercial, as well as liquidity risk and market risk. Originality / scientific novelty. Theoretical, methodological and organizational principles of risk analysis of companies based on non-financial and financial reports have been further developed. For the first time, we proposed our own approach to the methodology of analysis of such risks, based on financial reporting indicators. In particular, such analytical indicators include: financial risk – solvency, financial leverage; credit risk – investment coverage ratio, return on equity, return on assets; liquidity risk – coverage ratio, quick liquidity ratio, absolute liquidity ratio. Practical value / implications. The practical value of the research is that the results obtained by the authors will contribute to the disclosure of information about the risks of economic activity of enterprises in non-financial statements. Analysis of the status and level of disclosure of information about the risks of domestic food industry enterprises in non-financial reports showed that most companies provided information about the following risks: economic, currency, financial, political, legal, judicial, interest, personnel, price, commercial, and risk liquidity and the risk of changes in market conditions. As a result, the author's methodological approach to the analysis of internal risks of the studied industry (credit, financial risks, liquidity risk) is proposed. The proposed methodology is based on the indicators of financial reporting and is part of a comprehensive risk analysis of the enterprise for the purposes of the risk management system.
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