L. I. Hinchuk,

Post-graduate student,

National Academy of Statistics, Accounting and Audit


Theoretical Framework of Information Quality Assurance for the State Statistical Observation on Administrative Offences

   The article is devoted to issues of data quality assurance for the state statistical observation on administrative offences in Ukraine. The problem of elaborating theoretical framework of data quality assurance for this type of observation is analyzed. The need for clear planning of the first phase of the statistical study, which is statistical observation, with formulation of its objectives and tasks is highlighted. The main statistical indicators reflecting the results of considerations of administrative cases and numbers of persons held administratively responsible, which are fixed in the Plan of State Statistical Observations for 2016, approved by the Resolution by the Cabinet of Ministers of Ukraine from 16.03.2016 No 201-р., are given. Criteria for evaluation of statistical data quality, such as relevance, accuracy, timeliness and punctuality, consistency and comparability, availability and clearness, are outlined. The need to enhance the quality of the state statistical observation on administrative offences by making the quality report that has to be a process component in preparation and publication of data quality reports on the state statistical observations in the framework of the Strategy for Development of Official Statistics till 2017 is emphasized.

   Keywords: administrative offences, state statistical observation, the quality of statistical information, needs of users of information, quality reports.



A. Y. Pashkovska,

Postgraduate student of Statistics Department,

National Academy of Statistics, Accounting and Audit


Organization and methods of monitoring secondary education in Ukraine

    Organization and Methods of Secondary Education Monitoring in Ukraine Statistical studies of essential tendencies in the development of phenomena and processes, with adequate information base, are capable to lay solid ground for decision making in the socially, economically and legally volatile and innovative environment, in which the secondary education system operates.

   A component of the information base can be the monitoring system with database built on its basis, which would allow for meeting the demands of all the users of this information, up-dating and extending the system of indicators measuring novel aspects in secondary education system in Ukraine, and harmonizing the monitoring programs with international standards.

  Monitoring of secondary education is a series of targeted and periodic observations of the operation of the education system and its underlying factors, aimed at collection, processing and storage of data, at current evaluation and forecasting through comprehensive statistical analysis.

  The objectives of statistical monitoring are implemented though successive functional phases that need to be considered it their totality and integrity.

   Methodological, organizational and practical issues of the proposed statistical monitoring of education institutions and users of education services (parents and students) are elaborated in the article.

  Keywords: secondary education, monitoring, information support, statistical research, observation.



O. B. Salikhova,

DSc in Economics, Leading Researcher;

O. O. Kurchenko,

Postgraduate student;

State Organization “Institute for Economics and Forecasting

of the National Academy of Sciences of Ukraine”


Development of statistical framework to evaluate the features of innovative start-ups in Ukraine

    Governments of the leading countries, recognized that start-ups (from the English "start-up" – start) are the engines of innovative development of economy and making efforts, on the one hand, to create these basic conditions; on the other – to implement initiatives of supporting these companies and simplify their access to funding. In Ukraine is still missing not only these tools of government support, but also a clear definition in legal field the term "start-up company".

   The authors developed the program of monitoring of innovative activity of Ukrainian start-up companies as the most dynamic agents of the national innovative system. The program of monitoring covers 6 sections: general information about start-up, business practices, staffing, financial provision, innovative activity and public policy.

    The findings of multidimensional questionnaire give opportunity to assess features of creation and functioning Ukrainian start-ups and to characterize innovative processes in these companies, the resources they provide; the obtained economic results.

   Keywords: innovative start-up, start-up company, monitoring, monitoring program, features of start-ups, support for start-ups.



Т. O. Kamenska,

DSc in Economics, Associate Professor,

Head of the National Center for Accounting and Audit,

National Academy of Statistics, Accounting and Audit,

Certified auditor of Ukraine,

Vice President of the Guild of Professional Internal Auditors of Ukraine


Mathematical and Statistical Methods of Assessment in Audit

     In course of an audit, auditor must collect, scrutinize, assess and document a large amount of reliable and acceptable information that will be useful for audit purposes. The article is devoted to use of mathematical and statistical methods in analytical procedures of audit. Because by the requirement of international standards of audit, auditors can use analytical procedures in all the types of auditor services, this is an evidence of the importance of these procedures. Analytical procedures (analytical tests) are comparisons of the actual data with the data which an internal auditor expects to collect in course of an audit. Mathematical and statistical methods are proposed as framework tools for the procedures used for assessment of the collected data. The notions underlying these methods are considered: probability, discrete and continuous random variables, dispersion, standard deviation etc.

   In focus of the study is risk assessment that is interpreted as the condition when a probability of unfavorable deviation from the expected result occurs, and uncertainty which is the risk that cannot be assessed. When a decision is being taken with accounting for the factors of risk and uncertainty, the measures of expected profit or expected profitability are used to derive the most probable result from taking this decision. Also, standard deviation of distribution of the probabilities of potential profitability is used as a measure of the risk associated with the taken decision.

   The analytical procedures, therefore, aim to help an auditor to form the substantiated and competent judgment, with the complexity of the procedures being compensated by their effectiveness. Apart from the common methods and techniques, mathematical and statistical methods can well be used for audit purposes, allowing an auditor to assess financial data by scrutinizing stochastic dependencies between them.

    Keywords: audit, analytical procedures, assessment, probability, random variables, risk, uncertainty.



N. V. Koren,

PhD in economics,

Head of the Sector of Budget Decentralization,

National Institute for Strategic Studies


Inter-Budget Relations in the Context of Budgetary Decentralization in Ukraine

   Radical transformation processes in the economy, administrative reform and modernization of the public relations system entail the need for building adequate regulatory mechanisms to eliminate influences of negative factors, stabilize and sustain the development dynamics in the conditions of limited resources. The prolonged prevalence of situational analysis for purposes of administrative decisions making on budget-related issues prevented from effective setting and implementation of strategic objectives, which, once coordinated, would enhance the effectiveness of reforms in the budget system in the whole and the mechanism for interbudget relations in particular. Their high effectiveness is a key and complicated objective of public finance administration in a country. Solutions of problems related with stabilization of economic dynamics, overcoming of consequences of financial and economic crisis require advanced theoretical approaches to enhancing the effectiveness of inter-budget relations as an important component of budget control.

   The amendments to the budget legislation, adopted in 2014–2015, are supposed to provide for a new model for financing of local budgets and inter-budget relations and the guidelines for reforms of budget and taxation decentralization. The practice of budget control in 2015 shows that the current legal system for control of inter-budget relations had many unsettled issues which calls for its further improvement. Further implementation of the reform of budget decentralization and enhancement of inter-budget relations effectiveness requires extension of rights of local governance bodies, enlargement of their budget autonomy and clearly specified responsibilities.

   Keywords: economic growth, functions of government, fiscal policy, budget system, local budgets, interbudget transfers.



Z. O. Palian,

PhD in Economics, Associate Professor,

Taras Shevchenko National University of Kyiv


Statistical estimation of modern demographic losses in Ukraine

    The population of Ukraine, like in the similar to most countries of Europe, is living within the narrowed regime of replacement, which leads to depopulation. This process is conditioned not only by objective demographic factors. On the different historical stages depopulation in Ukraine was accelerated through negative influence of economic crisis and social catastrophes. During the 20th century the Ukrainian population suffered considerable tragic losses as a result of artificial famine in 1921–1923, 1932–1933, 1946–1947, World War II and post-war repressions. During the 2002–2013 has been intensified the process of demographic potential recovery, increase of fertility and life expectancy, reduced the excess of males mortality, especially in active reproductive and working age. But in 2014 as a result of military conflict between Russia and Ukraine, occupation of the territory of Republics of Crimea and part of Eastern Ukraine, the population had experienced considerable losses.

   In this work we attempt to estimate the demographic consequences of annexation of Crimea, in particular, size of the real and expected demographic losses in Ukraine in a short-term prospect. For this purpose, the statistical methods of modeling and projections, and also cohort-component method had been used. This study uses the data of the State Statistics Service, Ministry of Social Policy of Ukraine and some official data of the Federal State Statistics Service of the Republic of Crimea.

    As a result of annexation and taking into account the overall negative population growth, Ukraine has lost 2 486 thousand people, including only by temporary occupation of Republic Crimea – 2 342 thousand (1.01.2015). With the evolutionary changes of the population and its reproduction characteristics (as in “peaceful times”), resident population would amount 45.08 million and the age structure of the population is more older (1.01.2015). Due to the exclusion of the population, living in the Crimea and Sevastopol, population of Ukraine is noticeably getting younger: increases the share of young children up to 5 years and adults older than 65 years. Consequently, the level of aging declines by 1% to 14.4%. At the same time, reduced the percentage of children of middle age can affect the prospectively reproductive population contingent. The mentioned structural changes will lead to corresponding changes of the rates of natural increase. A “younger” hypothetical population structure excluding annexed territory will contribute to a slight increase in fertility and a serious decrease of mortality and of the negative natural growth. Abstracting from possible deepening of the military conflict and expanding of the occupied territory, in 2019 the population could decrease to 41.95 million (in the case of non-return of annexed territory of the Crimea and Sevastopol).

   Keywords: hypothetical demographic losses, mortality regime, reproductive resources, short-term projection, expected population size.



Z. P. Baranyk,

DSc in Economics, Professor;

O. V. Karabanova,

Postgraduate student;

SHEI “Kyiv National Economic University named after Vadym Hetman”


Factors Affecting the Status and Development of Labor Potential in Ukraine: Statistical Aspect

    This article is devoted to scientific substantiation and statistical evaluation of the impact of key factors on the condition and tendencies of the labor potential of Ukraine, to implement the innovation-driven development strategy development in the country.

    Considering the specifics of labor market in Ukraine, the following factor’s groups were identified: demographic, socio-economic, socio-psychological, ecological, geographical, technical and organizational. The factors with positive and negative effects for labor potential are defined. Positive factors include: labor force, good education system, investment attractiveness of regions, relatively high labor costs, natural resources, availability of unused labor. Factors such as low population growth, aging of the nation, high mortality rate, poor control of migration flows, sharp differentiation of incomes, poor social infrastructure and high share of shadow economy refer to negative as they affect both the workforce number and the workforce structure and quality. The change in the Ukrainian population over 1991–2015 is analyzed and natural population growth in the near future is forecasted. It is emphasized that the excess of deaths over births has been a stable tendency in Ukraine in recent years.

   Negative impact of factors such as mortality of the able-bodied male population, aging of population, lowering levels of general education, outflow of highly skilled professionals abroad, average wage are highlighted.

   Ways for labor potential development in Ukraine are outlined, which supposed to be very relevant in the context of institutional and market reforms and necessary for implementation of programs related to labor potential and socio-economic development in the country.

   Key words: labor potential of population, factors, socio-economic development, birth rate, death rate.



L. M. Ilich,

PhD in Economics, Associate Professor,

Senior Researcher, Ptoukha Institute for Demography and Social Studies

 of the National Academy of Sciences of Ukraine


Formation of aggregate demand for labor force in the context of national economy structural transformation

    The article is focused on the problem of demand formation for labor force in the movement of national economy structural transformation. The dynamics of Ukrainian economy structural transformation within the period of 1990-2014 is investigated. Rate factors and structural changes efficiency showing regarding the demand for labor force within the period of 2004-2014 are estimated. They concern economic activity, occupation groups, jobsite types and regions. The main tendencies in formation of aggregate demand for labor force and risks for national labor market are defined.

   National economy structural transformation research and their effect on formation of aggregate demand for labor founds to claim that jobsites gradual redistribution for benefit of service economy is characteristic to national labor market. That, on the one hand, requires special vocational training and is linked to performance of intellectual-capacious operations, but on the other hand, needs maintenance skills. Considering such tendencies, occupational and qualification structure of labor demand will transform towards involvement of qualified labor force, possessing high level of intellectual potential and skills of several occupations, in production. In such a way the profile of synthetic trade representatives will widen. The combination of the main occupation and informational labor will be of peculiar feature in Ukrainian employment prospective model, which requires qualitative new vocational training.

    In the current situation ensuring of efficient demand for labor force formation does not only depend on the macroeconomic indicators enhancement, but also on creation of effective institutional cooperation among all the stockholders. Nowadays recovery of business confidence in the government is one of the state primary goals. In this movement realization of anticorruption reforms is of great urgency. It will favor guaranteeing of all market participants’ equal access to the information of public importance, transparency of public purchases process, elimination of economical pressure on business. Furthermore, improvement of tax reformation is to become one of the business incentives instruments. It will provide the identical conditions for all the subjects of entrepreneurial activity diminish the pressure on small- and medium-sized business and promote the solution to the problem concerning recovery of value-added tax.

   Efficient demand for labor force formation in Ukraine requires development of labor market monitoring informational support. In particular, it is necessary to update labor tracking at the enterprises. Nowadays getting the information on new, liquidated, permanent, seasonal and temporary workplaces, their distribution as for economic activity, regions, jobsites categories, main occupational groups is hardly possible. Thus, prospective research into formation of efficient demand for labor force should be targeted at searching for the ways of labor market monitoring improvement.

    Keywords: labor market, national economy, structural transformation, labor, demand, employment, unemployment, wages.



M. V. Shchuryk,

DSc in Economics, Professor,

Head of Finance Department,

Ivano-Frankivsk University of Law

named after King Danylo Galytskyi


Interactions of Society and Nature: Contradictions and Ways of Their Overcoming

     The contemporary model of social development is studied through the prism of “human – natural resources” relationship. Main reasons for the increasing contradictions between economic and ontological laws are analyzed. It is argued that the requirements of the sustained development guidelines as a UN document of crucial importance have been ignored by selected countries. Critical review of the current Ukrainian regulatory framework pertaining to preservation, improvement and protection of the national resource potential is given. The current regulatory norms of nature use in Ukraine and in EU countries are compared. Flaws in the current Ukrainian regulation and ecological mismanagement at local administration level are emphasized. Proposition is made on harmonizing current Ukrainian regulatory norms with requirements and criteria used in many EU countries. It is emphasized that in Ukraine economic interests do not correlate with the laws of nature. As a consequence, indicators measuring the quality of preservation, improvement and protection of the national resource potential in Ukraine have been falling year by year. The impact of technogenous and antropogenous activities on natural resources is analyzed, with focus on the problems of preservation and development of the natural resources sphere in the Carpathian macro-region, a cross-border region with great need for optimization of interactions between human and nature. The need for stronger coordination of the effort in solving problems pertaining to preservation, development and renewal of regenerative and assimilatory properties of the Carpathian fauna and flora is substantiated. Development of the resource potential in the Carpathian macro-region and trans-border countries need to be sustained in an integral way, without administrative borders, because excessive cutting of forests and the increasing technogenous and antropogenous pressures on the nature have negative impact on the natural environment in the neighboring countries. Considerable attention in the article is drawn to use of land, water and forest resources in the agrarian sector. The need for a radically new reproduction model that would be transparent and comprehensible, and would not involve misuse of natural resources or an abuse in their preservation and protection, is substantiated. Re-privatization and deprivatization of resources in the agrarian sector of Ukraine is proposed, which would lay firm ground for their preservation and protection, and harmonization of relations between society and nature.

    A large part of the study is devoted to substantiating the need for stronger contributions from morality and ethics, investment, education, science, knowledge, resource saving technologies in harmonizing the necessities of society and nature; to de-centralization of natural resources management, to the need for more significant role and participation of local administrations and broader public in these processes. Because only on local areas can people access the most comprehensive information about the environmental performance and the flaws in preservation, improvement and protection of the environment.

   Key words: interaction of society and nature, technogenic and anthropogenic activity, model of social development, natural resources, Carpathian macroregion.



A. L. Koliada,

Lecturer of Economic Analysis Department,

Odessa National Economic University


Analysis of the Current Performance of Meat Processing Industry in Ukraine

     In the conditions of market economy, characterized by fierce competition and high requirements to end products, a comprehensive analysis of the current performance of the meat-processing industry becomes increasingly important. The effective operation of any industry largely depends on proper analysis of change in its internal and external environment. Analysis of the current performance of meat processing enterprises in Ukraine has essential importance for setting up priority measures for further enhancement of the industry performance and elaboration of comprehensive recommendations which, once implemented, can improve the industry performance.

   The meat processing industry has always been an essential component in the Ukrainian food industry. Because the meat processing industry is the basis of food security of the country, its condition and performance requires constant monitoring and analysis to ensure timely identification, elimination or prevention of the crisis trends. The above said shows that the analysis of the current performance of the meat processing industry in Ukraine, being very important from scientific point of view, requires further studies.

   The purpose of this paper is to undertake a detailed and comprehensive analysis of the current performance of the meat processing industry, to identify key issues based on industry characteristics. A priority of this article is to provide basic recommendations for further improvement of the domestic meat industry.

   A detailed analysis of the current performance of the meat-processing industry in Ukraine allows for identifying key problems faced by business entities: crisis situation with industry resources; dependence of the industry on the purchasing power of the population; macroeconomic situation in the country; modification of the trends in demand for meat products.

     The paper suggests recommendations aimed at improving the performance of the meat industry in Ukraine: improvement of preferential taxation and crediting of agricultural and meat-processing enterprises; increasing the capacity of resource suppliers; protectionist policies for domestic producers; creation of vertically integrated business associations; increasing the output with strengthening the export capacity.

    Implementation of the proposed recommendations, apart from effective utilization of the production capacities, will allow the meat processing industry to maintain its market share and expand some of its segments, through the continuous search for and realization of the revealed reserves given limited resources and the influence of environmental factors.

   Keywords: food industry, meat processing industry, meat products, demand, consumption, exports, imports.



S. А. Аbbаsоvа,

PhD in Economics Associate Professor,

Azerbaijan State Economic University


Accounting and Analytical Support of the Organization’s Management

      The system for information support to organization’s management is a multifunctional structure designed to form the database in accordance with different user needs. For purposes of management decision making and expansion of the information capacity of the decisions made, the system for accounting and analytical support to management needs to be built. Its functions will cover processing and selection of huge and composite information flows both from the inside and the outside (about markets, competitors, resources, etc.) of an organization, which requires competent interpretation and analysis of incoming information to be carried out by the management accounting and management analysis as decision making tools. The article shows the sequence of forming the information base necessary for substantiating and taking management decisions in the framework of accounting and analytical support. Issues of information support to company management are analyzed by management function; a model for information support to management is built.

    Keywords: information systems, accounting and analytical support, management phases, management accounting, management analysis, information model, substantiation of management decisions.



O. S. Iatsunska,

Postgraduate student,

Odessa National Economic University


Accounting Policy of the Entity Regarding Objects of Fixed Assets, in the IFRS Implementation Context

     The article aims to study the existing methods for analysis of accounting policy and its main components regarding the objects of fixed assets that are subject to disclosure in financial reporting following the requirements of national and international provisions of accounting.

    The existing theoretical approaches to interpretation of the term “accounting policy” are analyzed, and the conclusion is made that it tends to be classified as a component of accounting organization at a business enterprise, which main purpose is to provide good (transparent) financial reporting to all the user categories. The relation and the hierarchy of the accounting categories “accounting policies” and “accounting estimate” is analyzed. The need to include the category “accounting policy system of a business enterprise” in the accounting terminology and assign it the legal status is substantiated; it is supposed to be a synergetic category encompassing accounting policies and accounting estimates on various objects of accounting, which would allow for eliminating inconsistencies between Ukrainian and international standards of accounting.

    The key components of accounting policy regarding the objects of fixed assets, which are subject to disclosure in financial reporting, are analyzed by phase of their life cycle. The study is based on the hypothesis that use of the nomenclature of the accounting policy components regarding the objects of fixed assets allows for essential improvement of the information base for enterprise management due to its accounting function, and users’ trust of the financial reporting data.

     Future studies will be related with interpreting and defining the category “accounting policy system of a business enterprise” and its legal fixing, with due consideration for the existing theoretical studies and international practices.

    Key words: organization of accounting, accounting policies, accounting policy system, accounting policy components, accounting estimates, object of fixed assets, life cycle of the object of fixed assets.