Vol. 18, Number 3, 2022

Editorial board

Contents

pdf_3.png

Tetiana Ardatieva a, Ekaterina Mashchenko b
Reporting as a Tool of Tax Contro

a Donetsk Academy of Management and Public Administration under the Head of Donetsk People’s Republic, b Donetsk National Technical University
Abstract. The article considers the classification of the reporting of budgetary institutions according to the following criteria: composition and timing of provision, volume of information, reporting objects, data sources and place of provision. The comparison of the budget reporting of previous periods and innovations of the budgetary sphere is carried out. It is proved that the effective management of the activities of organizations is largely determined by the level of information, the necessary amount of which can provide appropriate reporting (managerial, financial, statistical, tax). Internal and external (with direct and indirect interest) users of economic information who have different levels of access are identified. The types of tax reporting provided by public sector organizations are systematized. The paper proves that the correctness of the formation and presentation of reports will increase its informativeness and importance, as well as minimize tax offenses.
Keywords: reporting, tax control tool, public sector organizations, classification of reporting, tax offenses.

pdf_3.png

Anna Volochko, Egor Kovalenko
Analysis of the Efficiency of the Functioning of the Personnel Department in the Activities of the Executive Authorities

Donbas National Academy of Civil Engineering and Architecture
Abstract. In various time periods of socio-economic development, personnel were at the center of transformation in the development system. The article explores the features of the effective functioning of personnel management in modern conditions. Directions for improving the system of management activities in the executive authorities are determined. The analysis of various approaches allows us to determine the features of personnel management in executive authorities as a special area of management activity, the main object of which is employees and their professional capabilities. Many different scientific studies devoted to the theoretical and applied aspects of the implementation of state policy in the field of personnel management indicate the need for a process of modernization and reform of the personnel system in executive authorities, which is based on a set of personnel institutions, organizational structures that carry out holistic management of personnel processes for further scientific research. research in the field of public policy, in order to achieve certain priorities for the development of the state.
Keywords: executive authorities, personnel management system, personnel services, personnel activities, personnel management.

pdf_3.png

Lyudmila Ganich
Systematization of Concepts Forming the Category of Human Capital

Donetsk National University
Abstract. The article discusses the transformation of human potential into human capital. In addition, it allows you to link significant categories: human resources, human potential, labor potential, creative potential, human potential, human capital into a single system of concepts in order to determine priorities for the formation and development of human capital in the conditions of economic development. Human capital is represented as a combination of all elements, i. e. as a single structure. The author’s interpretation of the economic essence of the category «human capital». The key properties and factors of reproduction of human capital are analyzed. The formation of appropriate properties and qualities by a person, according to the theory of human capital, is the result of appropriate investments. The author has developed areas of investment in the formation and development of human capital. The investment approach to the definition of human capital emphasizes the fact of accumulation of certain abilities and qualities as a result of investments in a person or human activity in various forms.
Keywords: human resources, human potential, labor potential, creative potential, human potential, human capital.

pdf_3.png

Lada Goncharova
Factors Influencing the Regulation of the use of Labor Resources in a Crisis

Donbas National Academy of Civil Engineering and Architecture
Abstract. The article systematizes the factors that influence the regulation of the use of labor resources in a crisis. The management and use of labor resources can be characterized as effective in the case when the optimal ratio of the profit of the enterprise and the cost of maintaining labor resources is ensured. Therefore, the article substantiates the task of effective management and use of labor resources – coordination of the interests of employees and employers with maximum consideration of uncontrollable external factors affecting this process. Two groups of factors are characterized – macroenvironments and microenvironments. The macroenvironment factors that are related to the state of the external environment and are not amenable to regulation, but should be taken into account when solving the problem of effective management. Attention is paid to the factors of the microenvironment, the process of influence of which is reduced to the coordination of the interests of employees and employers. The study and classification of all factors will reveal the points of application of regulatory influences and develop an effective methodology for regulating the use of labor resources.
Keywords: labor resources, factors, effective management, employer factors, employee factors, macro environment, micro environment.

pdf_3.png

Victor Levchenko, Vladimir Krotуuk, Sergei Vodolazskii, Daria Ovcharenko
Ensuring the Reliability of Buildings and Structures at the Stage of Their Operation

Donbas National Academy of Civil Engineering and Architecture
Abstract. In order to ensure the reliability of exploiting buildings and constructions when some elements, joints or the whole constructions worsen, preventive maintenance should be fulfilled. The preventive system foresees carrying out a certain amount of work to provide the faultless operation of all the elements and the system as a whole for the next intermaintenance period. The repairs are focused on the prevention of some breakages in the constructions which in their turn lead to the increase of running costs. Indirect expenses connected with failures can be consistent and increase depending on how long they have been out of order and some other factors. This article offers some methods to analyze the involved expenses, which provide construction reliability, depending on frequency of routine repairs.
Keywords: reliability, faultless operation, indirect expenses, efficiency, reparability.

pdf_3.png

Valentina Lykova, Yana Tkachenko
Digital Transformation in the Management of Economic Systems at the Meso level (on the example of Heat supply of the City)

Donbas National Academy of Civil Engineering and Architecture
Abstract. The phenomenon of digital transformation in the management of the city’s heat supply is a necessary measure to prevent a huge number of emergency situations in the field of thermal power engineering, which allows timely saving and reducing the scale of the consequences and the number of emergency situations during the heating season and in the management of the city’s heat supply. The introduction of digital technologies makes it possible to evaluate the effectiveness in changing the efficiency of heat supply systems and improving the efficiency of thermal infrastructure in particular, thereby allowing to reduce heat prices to the end consumer. Domestic experience shows that there are a number of obstacles to the active introduction of «digital energy» in the country, which would make it possible to modernize facilities not only for the production of heat, but also for its transmission and distribution. Outdated equipment, incompetence of managerial decisions in the field of thermal power engineering, the imposition of economic sanctions against the Russian Federation and the lack of logistics slow down the process of introducing digitalization, which allows you to remotely collect information, reduce costs and automatically control and maintain a comfortable temperature for consumers. With proper and timely implementation, it can provide benefits and benefits from the state to the end consumer. The article considers the advantages of introducing digital technologies in the field of thermal power engineering, analyzes the reasons hindering the process of digital transformation in the city’s heat supply system, and proposes a number of measures to eliminate existing barriers.
Keywords: digital transformation, digital technologies, economic systems management, automation, thermal power engineering.

pdf_3.png

Yuri Treshchevsky a, Yana Kalustyan b, Nataliia Malova b
Forming Prerequisites for Sustainable Waste Management in the Context of Managing Changes in the Quality of Life of Modern Society

a Voronezh State University, b Donbas National Academy of Civil Engineering and Architecture
Abstract. The research work makes a case to originate a rational system of waste management. The functioning of the system aims to improve the life quality of modern society. The worldwide zero waste concept is considered represented. This concept calls for choosing between investments in waste treatment and the rejection of non-transferable types of materials, disposable or short-lived things’ usage. It substantiates the expediency of this concept usage while making decisions within the framework of life quality change management in society. The indicators that can be used as a basis for information and analytical support of such management are marked. Among them are such indicators as the potential of secondary raw materials, energy potential, and biological potential. The structural and functional model of the system of MS waste management, which can be used in the Donetsk People’s Republic, is presented. The model aims to reduce pollution by converting part of the waste into secondary materials and energy resources.
Keywords: life quality, management of life quality changes, waste, recycling, «zero waste» policy, «waste products».