Decentralization and Fiscal Consolidation in Management of the Reproduction Processes of the Non-Financial Corporations Sector
Journal Title: Бізнес Інформ - Year 2015, Vol 1, Issue 0
Abstract
Issues of integration of management accounting of the micro-and mezo-economy are considered on example of the institutional sector of non-financial corporations (NFC) within the conception of UNo system of national accounts. Several variants of simplified accounts system for reproduction of the matrix form have been proposed and built, which has formed the basis for analysis and interpretation of the reproduction processes at the micro- and meso-level. To analyze the structure and structural dynamics of accounts the method of system dynamics is applied. Construction of a simplified theoretical-practical matrix model for meso-level was carried out with a view to achieving some of the target tasks, approved in the course of the study, namely: 1) fiscal consolidation and system analysis of reproduction processes of the institutional sector; 2) studying the dynamics of the sector development on the basis of quarterly national accounts; 3) creating a framework for decentralized management of the reproduction processes of the sector; 4) expansion and modification of the model in terms of further research; 5) preparation of general methodological recommendations for control of reproduction processes of the sector. On the basis of the proposed accounts system, analysis of the critical reproduction processes of the institutional sector of the NFC of the Ukrainian national economy for 2011-2014 has been carried out and the basic reasons for the economic downturn has been identified. Steps to overcoming the crisis in terms of the decentralized model of management and enhancement of the regulatory functions of the State has been proposed. As information basis for the research were used the open and accessible data of the quarterly national accounts of Ukraine.
Authors and Affiliations
Volodymyr Kulyk
Economic Development Strategy of Agricultural Enterprises in the Context of Revitalization of Productive Activities
The article is aimed at studying the theoretical basis and working out practical recommendations for creating and choosing a strategy for economic development of agricultural enterprises, as well as structure of such str...
Dynamics of Gross Regional Product: Analysis Based on the Methodology of the Neoclassical Growth Theory
The article is aimed at studying the dynamics of gross regional product (GRP) per capita in Ukraine on the basis of the methodology of the neoclassical growth theory. The task of this study was to build a model to analyz...
Modelling Financial Mechanism of Increase of Efficiency of Personnel Labour
The article considers the problem of building an effective system of stimulation of personnel of a company with the use of the theory of active systems: parameters, system type and main goals of its functioning are ident...
Directions and Tasks of Development of the Strategy of Support of Innovation Development at Enterprises of the Agroindustrial Complex APK)
The article considers main problems and tasks of development of the strategy of support of innovation development at APK enterprises. It offers directions of innovation development on the basis of use of mathematical mod...
Intellectual Capital in the System of Enterprise Management
The article considers definition of the intellectual capital and justifies the intellectual property management system, which influences changes in the structure of enterprise management. The study of scientific works of...