Attracting foreign investment is a viable means of ensuring the economic growth of any country. The relevance of the study is substantiated by the creation of a favorable investment climate in the country, which will allow the establishment of guarantees of protection of foreign investments and stability of the legal basis for entrepreneurship performance. The article aims to analyze and forecast the inflow of foreign direct investment (FDI) into Ukraine. In order to achieve the stated purpose, the econometric model was developed, which demonstrates the correlation between macroeconomic indicators, their characteristics and the amount of FDI. A set of general scientific and special research methods were used, in particular: induction and deduction, grouping, summarization, comparison, complex and systemic approaches. The article reveals the essence of foreign investment for the Ukrainian economy and defines the characteristics of FDI. The impact of FDI on the economy of Ukraine is analyzed in detail and the conditions for their attraction are substantiated. Using statistical methods, the structure and dynamics of FDI by types of economic activity and investor countries are investigated. The conducted research has shown that through the attraction of foreign direct investment economic growth, the well-being of the population, the reduction of foreign indebtedness and efficient state capital investments are ensured. Taking all this into account the necessary preconditions for the attraction of foreign direct investments into the Ukrainian economy were substantiated.
У статті досліджено стан конкуренції та якості аудиторських послуг. Проаналізовано динаміку та види стягнень, які застосовувалися Органом суспільного нагляду та Аудиторською палатою до суб’єктів аудиторської діяльності протягом 2020-2022 років. Встановлено, що суцільна діджиталізація, стрімкий розвиток ІТ-технологій, жорстка конкуренція впливають на всі сфери економіки, змінюють підходи до виробництва та управління суб’єктами господарювання, що в свою чергу відображається і на методах аудиту. З’ясовано, що автоматизація діяльності аудиторських фірм в Україні знаходиться на низькому рівні. Вивчено підходи до класифікації комп’ютеризованих методів аудиту. Проаналізовано переваги і недоліки застосування спеціалізованого аудиторського програмного забезпечення і на підставі цього визначено можливості підвищення якості аудиту за рахунок його діджиталізації.
Employees are important for the company’s success. Top management not only performs functional duties, but also makes strategic and operational decisions. The aim of the study is to determine the impact of bonus payments as a means of material motivation on the top managers’ performance. The authors of this study surveyed 147 top managers of 70 Ukrainian IT product companies using a pre-developed questionnaire. The method of pairwise comparisons was used to establish the priority forms of motivating and demotivating factors. The impact of payment of material incentives in the form of bonuses to top managers on the achievement of such performance indicators as company profit, total revenue, ROI, performance indicators of individual departments and personal performance indicators of top managers was established and confirmed. There is a 96% correlation between the amount of additional bonus payments and the motivation of top managers. The reliability of the regression model of the impact of additional bonuses on the level of motivation of top managers is 92%. The results indicate the ability of company owners to influence the motivation of top managers through the introduction of bonus payments or increasing their size. A high level of efficiency of bonuses as financial incentives to motivate top managers to achieve the established KPIs has also been established and proven. The vast majority of top managers are willing to increase the number or value of already established KPIs to receive additional bonuses. The results of the study confirm the importance and effectiveness of financial incentives for top managers.
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