UDC 338.583:338.242.4(477)
Kolisnyk, H. (2017). Funktsional'nyy analiz pobudovy zbalansovanykh pokaznykiv rehulyuvannya vytrat pidpryyemnytstva v Ukrayini [Functional analysis of the construction of balanced indicators of regulation of business expenses in Ukraine]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 128 (6) (pp. 178-183). Retrieved from http://ird.gov.ua/sep/doi/sep2017.06.183. [in Ukrainian].
Sources: 16

Authors



Kolisnyk Halyna Mykolayivna

Doctor of Economics, Associate Professor

Professor of the Department of accounting and audit of the Uzhhorod National University

Contacts: halyna.kolisnyk@uzhnu.edu.ua, kolisnuk_galina@mail.ru

Webpages:

Resume

Proved that adjustment costs of domestic business sector should be considered as a continuous decision-making process within the overall management of the development of the national economy, which at one time aimed at cost optimization business. It is determined that the development of a balanced system of indicators is an interactive process, the realization of which is designed to ensure the construction of a single system of enterprise goals. It is revealed that the regulation of expenses of the business sector in the modern economic conditions is an integral part of the overall strategic development of entrepreneurship in Ukraine, aimed at increasing the efficiency of the activity and competitiveness of the national economy. The balanced scorecard that based on the author’s three-pillar approach to government regulation of business costs, and combines relative performance integrated business entities, which will assess the state regulation costs with the influence of internal and external environment on the activity of business entities in Ukraine is proposed.

Keywords:

state regulation of expenses, system of balanced indicators, business sector of economy, indicators of efficiency of activity of subjects of entrepreneurship

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