Перегляд за Автор "Yevtushenko, Viktoriia"
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Документ Devising the policy of funds allocation in the decision-making process under the budget and tax management(ПП "Технологічний Центр", 2022) Kuzmynchuk, Nataliia; Mardus, Nataliia; Davydov, Oleksandr; Yevtushenko, Viktoriia; Melen, Olena; Kharchenko, AllaThis paper reports a seminal study whose relevance and significance are related to strengthening the importance of improving the distribution policy by introducing a model for optimizing the allocation of budget funds in the decision-making process. It has been determined that the potential of life support of the population in a region (PLSP in a region) acts as a tool for examining the resources in the region in terms of their capability to meet the needs of the population of the region in the current period and in the future. Based on the anthropocentric approach, it was determined that the main strategic resource is human potential that possesses a set of characteristics (components), which reflect its physical potential, the potential abilities and knowledge, as well as property potential. The implementation of the PLSP concept in the region has caused an urgent desire to study modern problems related to the budget and tax management of regional development, specifically, the management of budget expenditures at the stage of their allocation using modern means for supporting these processes. The expediency of using models of mathematical programming to determine the effective structure of the budget, taking into consideration the rate of inflation and the use of the methodology for calculating real wages, has been established. The following values for most priority areas of budget financing were calculated: the level of development of social infrastructure (11 %), the level of vocational training (29 %), the level of remuneration and entrepreneurial income (21 %), and the level of social payments to the population (14 %). It has been found that when a new allocation of budget funds is implemented, the value of the achieved level of PLSP development in a region could increase by 9 % compared to 2021. The proposed approach is a permanently important prerequisite for the formation of priority areas of budget financing for the components of PLSP in a region in the process of producing and implementing universal and specific solutions in the field of budget and tax management.Документ Management of economic security of industrial enterprises for countering raiding(2021) Pisarevskiy, Mykola; Aleksandrovа, Viktoriia ; Yevtushenko, Viktoriia; Poroka, Stanislav; Shoiko, Vasyl; Karpeko, NadiiaModern views on the economic nature of countering raiding is the important prerequisite for the enterprises stable development and the formation of the management system for their economic security based on theassessment and analysis of theenvironmental factors impact on the risk level ofraider take-over. The presented article is aimed at the using analytical and methodological tools to identify the cause-and-effect relationships between environmental factors and the strength of their influence on the risk of raider take-over in order to be introduced into the activities of the enterprise to manage the economic security in the context of countering raiding. In this study, based on the method of analyzing hierarchies, the level of influence of the environmental factors (international, macroeconomic, strategic) of the threat of raider take-over of Ukrainian machine-building enterprises is established.The results confirmed the importance of substantiating of the environmental factors influence on the risk of a raider attack in order to developthe effective scenarios for preventing raider take-over through the prism of the problems of the economic security managing of the machine-building enterprisesin rhe countries with economies in transition.