№ 11/2022

Fìnansi Ukr. 2022 (11): 95–112https://doi.org/10.33763/finukr2022.11.095

FINANCIAL AND ECONOMIC REGULATION

STRYZHAK Oleksandr ¹, POTAPOV Hrihoriy ², PRAVDYVETS Oleksandr ³

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-4954-3650
²Central Scientific Research Institute of Armaments and Military Equipment of Armed Forces of Ukraine
OrcID ID : https://orcid.org/0000-0002-5778-9327
³Ministry of Defence Ukraine
OrcID ID : https://orcid.org/0000-0001-5242-9683

Taxonomic principles of financial management

Introduction. Russian aggression against Ukraine has increased the need for international assistance including technical one. Increasing the volume of attraction and use of international technical assistance (ITA) is possible provided that a high-quality information base is formed, which is generated by accounting and analytical support.
Problem Statement. Budget managers as state and local authorities are the main beneficiaries and recipients of ITA. It is imperative to provide external and internal users with useful accounting and analytical information on the attraction and effective use of ITA by budget managers in the conditions of wartime and post-war recovery.
Purpose. The purpose of the study is to analyze the volume of attraction and use of ITA by budget spending units, in particular in the conditions of wartime, to substantiate the directions for improving the legal framework for attracting and using ITA, to develop methodological recommendations for accounting and analytical support of attracting and to use ITA by budgetary funds managers based on the substantiation of information and communication links between accounting and analysis systems.
Methods. The theoretical and methodological basis of the study is the dialectical theory of cognition, an integrated and systematic approach. In the process of developing the mechanism for the formation of accounting and analytical support, the methods of generalization, comparison, analysis, synthesis, induction and deduction were used.
Results. In the process of analyzing the dynamics of attracting and using ITA by budgetary funds managers, positive trends have been identified, in particular in the conditions of the wartime period. On this basis, the author substantiates the ways to eliminate the identified shortcomings through the regulation of the legal framework. The author summarizes the proposals in terms of accounting and analytical support for the attraction and use of ITA by budget funds managers in terms of their assessment of efficiency and targeted use.
Conclusions. The author outlines the importance of attracted material technical assistance in the implementation of socio-economic programs with an emphasis on its importance in the context of the military aggression of the Russian Federation against Ukraine and post-war recovery. The volume of ITA provided by foreign governments and certain entities is growing significantly in the current environment, which is important for stabilizing the domestic economy. These results highlight the need to address the problematic issues of accounting for the involvement of ITA by budgetary funds managers and analytical support in terms of developing criteria for assessing the effective and targeted use. The structure of the Methodological Recommendations for Accounting and Analytical Support of Attracting and Using ITA by Budgetary Funds Managers is proposed.

Keywords:international technical assistance, accounting and analytical support, budget funds administrators, martial law

JEL: D81, M15

Stryzhak O. . Taxonomic principles of financial management / O. Stryzhak, H. Potapov, O. Pravdyvets // Фінанси України. - 2022. - № 11. - C. 95-112.

Article original in Ukrainian (pp. 95 - 112)

Download

Downloads :68

1. Zhyhalkevych, Zh. M. & Kamianska, O. V. (2022). Financial management. Kyiv: National Technical University of Ukraine “Igor Sikorsky Kyiv Polytechnic Institute” [in Ukrainian].
2. Dovhyi, S., & Stryzhak, O. (2020). Transdisciplinary Fundamentals of Information-Analytical Activity. Ilchenko, M., Uryvsky, L., & Globa, L. (Eds). Advances in Information and Communication Technology and Systems, MCT 2019 (Lecture Notes in Networks and Systems), vol. 152. doi.org/10.1007/978-3-030-58359-0_7
3. Takashima, A., Bakker, I., van Hell, J. G., Janzen, G., & McQueen, J. M. (2017). Interaction between episodic and semantic memory networks in the acquisition and consolidation of novel spoken words. Brain and Language, 167, 44–60. doi.org/10.1016/j.bandl.2016.05.009
4. Palagin, A. V. (2016). Ontological conception of the informatization of scientific research. Cybernetics and Systems Analysis, 52 (1), 3–9 [in Russian]. doi.org/10.1007/s10559-016-9793-6
5. Gorbulin, V., Polumiienko, S., & Stryzhak, O. (2018). Indicative evaluation of scientific and technological development of Ukraine: methodological aspect. Strategic Panorama, 1, 5–19. Retrieved from niss-panorama.com/index.php/journal/article/view/65 [in Ukrainian].
6. Chungora, N., Young, R., Gunendran, G., Palner, C., & Usmman, Z. (2013). A model-driven ontology approach for manufacturing system interoperability and knowledge sharing. Computers in industry. 64 (4), 392–401. doi.org/10.1016/j.compind.2013.01.003
7. Dubinin, V., & Vyatkin, V. (2012). Designing control applications based on the transformation of ontologies using logical programming languages. In Proceedings of the International Scientific and Technical Conference on Contemporary information technologies, pp. 6–25.
8. Kopaygorodsky, A. (2014). Use of ontologies in semantic information systems. Ontology of Designing, 4 (14), 78–89.
9. Kvasovakyi, O. R., Kbeisler, O. V., & Ninialadi, O. Yu. (2018). Financial management. Ternopil: Economicha dumka [in Ukrainian].
10. Hridchina, M. V. (2012). Financial management. Kyiv: Publishing House “Personal” [in Ukrainian].
11. Podlypaev, V. A., & Stryzhak, O. Ye. (2018). Various nature information resources integration in a network central environment based on category of transdisciplinarity. Systems of Arms and Military Equipment, 3 (55), 85–94 [in Russian]. doi.org/10.30748/soivt.2018.55.12
12. Globa, L., Sulima, S., Skulysh, M., Dovgyi, S., & Stryzhak, O. (2019). Architecture and Operation Algorithms of Mobile Core Network with Virtualization. In Hamilton Ortiz, J. (Ed.). Mobile Computing. IntechOpen. doi.org/10.5772/intechopen.89608
13. Korol, M. M., & Stasyshyna, M. M. (2015). Foreign exchange market of Ukraine: state, problems and prospects. Sustainable Economic Development, 3, 65–70 [in Ukrainian].
14. Lamberts, K., & Shanks, D. (Eds.). (2013). Knowledge Concepts and Categories. London: Psychology Press. doi.org/10.4324/9780203765418
15. Kleene, S. C. (1980). Introduction to Metamathematics (Bibliotheca Mathematica). North-Holland Hardcover.
16. Minzer, O., Stryzhak, O., & Prychodniuk, V. (2018). Transdisciplinary presentation of information using interactive documents. Medical Informatics and Engineering, 1, 47–52. doi.org/10.11603/mie.1996-1960.2018.1.8891
17. Stryzhak, O. (2014). Transdisciplinary integration of information resources (Dr. Sc. Thesis). Kyiv.
18. EUR-Lex. (n. d.). Retrieved from eur-lex.europa.eu/homepage.html?locale=en.