CC BY
62. Лапидус, Б.М., Мачерет, Д.А. Макроэкономическая роль железнодорожного транспорта: Теоретические основы, исторические тенденции и взгляд в будущее [текст]. М.: КРАСНАД, 2014. - 234 с.
3. Резер, С.М. Контейнеризация грузовых перевозок [текст] / С.М. Резер // - М.: ВИНИТИ РАН. - 2012 - 678 с. Илл.
4. Резер, С.М., Профкофьева, Т.А., Гончаренко С.С. Международные транспортные коридоры: проблемы формирования и развития [текст] / С.М. Резер, Т.А. Прокофьева, С.С. Гончаренко // - М.: ВИНИТИ РАН. 2010. - 312 с., илл.
5. Терёшина, Н.П, Галабурда В.Г., Куратова, Э.С., Королькова, Н.В. Экономика товарообменных процессов и
транспортная доступность регионов [текст] / Н.П. Терёшина, В.Г. Галабурда, Э.С. Куратова, Н.В. Королькова; под ред. Н.П. Терёшиной // М.: ФГОУ ВПО МГУПС (МИИТ), 2014. - 192 с.
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FORMATION MECHANISM OF ECONOMIC SUSTAINABILITY OF THE ENTERPRISE: SYSTEMIC-STRUCTURAL APPROACH
Kravchenko M.O.
PhD in economics, Docent, Associate Professor of Management, National Technical University of Ukraine «Kiev Polytechnic Institute»,
Kiev, Ukraine
ABSTRACT
The article invefligates the formation mechanism of economic suflainability of the enterprise in the context of the new flructural (neosyflem) theory of economic syflems. Identification of the mechanism, which is based on mutual balance of the four subsyflems types with different spatial and temporal limitations, enables us to classify the types of syflem flructure and their suflainability, identify attributes of suflainability and develop methods of syflems balance analysis at the microeconomic level. On this basis econometric analysis of a 16 Ukrainian machine-building enterprises balance during the years 2002-2012 is conducted and syflemic character of their flructural imbalances is identified.
Keywords: economic suflainability of the enterprise, syflem balance, flructure of economic syflem, flructural theory of economic syflems, machine-building
Introduction
Economic suflainability of business entities, the mechanism of its protection and methods of its maintenance are some of the mofl controversial topics in economics and management. However, the common approach to the concept of economic suflainability interpretation has not formed yet. Unity is missing even in the range of general syflems theory, which is currently the leading methodological paradigm to the fludy of complex objects. Nevertheless, despite the interpretation of the syflems theory it is recognized that the key role in ensuring the suflainability of a syflem is played by its flructure. In fact, a syflematic approach to analysis is based on the syflems flructure identification and research. Developing it, Russian scientifl from George Kleiner has formulated a new syflematic economic theory (named by him in various sources as "a resource theory of syflem organization of economics" [1], "flructural theory of syflems" [2], "a syflemic economic theory" [3], "a neosyflemic theory" [3], "a new theory of economic syflems" [4]).
The theory is interefling and credible, but new, so it doesn't have a proper methodological, inflrumental base and especially econometric treatment. Therefore, to juflify adequacy and reliability it requires a more rapid development.
According to the author of the theory, since in general the syflem is defined as a set of elements that form relatively flable flructure in space and time, the fundamental characteriflics of any syflem including economic, are the limits of that space and time. So, all syflems that exifl in the economy can be divided into four types based on their limitations in time and space: objects (with limited extension in space and unlimited duration in time); projects (with limited both extension in space and duration in
time); processes (with unlimited extension in space and limited duration in time); environment (with unlimited both extension in space and duration in time). All economic entities, regardless of their hierarchical level - Sate, regions, induflries, businesses and organizations, households, individuals - are the syflems of the objects type, as they usually have some spatial limits but they have not time limits [1-6].
The main idea of the interpretation of economic suflainability is that it is seen as a characteriflic of tetrad - the group of four types of syflems on a certain economic level. Consequently, tetrad is the minimal flable entity capable of independent exigence and self-development. Suflainability of tetrad does not provide a permanent flability of syflems that conflitute it, but provides for a permanent complex compensatory mechanism of their interaction [5, 7].
Outlined methodological concept is the basis of our research on economic suflainability of microeconomic syflems, specifically induflry. The working hypothesis of the research is that the level of mutual balance of subsyflems of four different types - object (Ob), environmental (En), process (Pc) and project (Pj) - determines the level of economic suflainability. In the main part of the work we have tried to conduct a more rigorous tefl of this hypothesis, based on formal econometric analysis. For its implementation some theoretical and methodological provisions of flructural theory of syflems need to be clarified.
The purpose of this article is to highlight the formation mechanism of economic suflainability of the enterprise in the context of flructural theory of syflems, and to provide the results of the econometric analysis of balance of a number of Ukrainian machine-building enterprises according to it.
Results and the role of this subsyflem in ensuring the suflainability of
Specific set of the syflem elements for an induflrial enterprise the enterprise are lifled in Table 1. that be attributed to each of the four defined types of subsyflems
Table 1.
Model lifl of subsyflems elements of the enterprise
Subsystem type Elements of the subsystem The main role in maintenance of the enterprise stability
Objects (Ob) totality of the employees, management, business holders, departments to ensure continuation of the enterprise existence during the time and within the occupied part of the space
Environments (En) social and cultural sphere of enterprise: its internal standards, regulations, rules, institutions, communication, climate and culture to ensure continuation of the enterprise existence during the time and its unlimited functioning in the space
Processes (Pc) sphere of industrial and economic processes implementation at the enterprise: its technology, information, management, logistics, business processes to ensure continuation of the enterprise existence within the allocated time and its unlimited functioning in the space
Projects (Pj) totality of the investment projects, programs, events, intentions of the enterprise, including its restructuring, reformation, etc. to ensure continuation of the enterprise existence within the allocated time and within the occupied part of the space
Source: based on [3-5]
The formation mechanism of economic suflainability is based on flable interaction between business subsyflems, the character of which is determined by the following aspects:
1. The interaction of subsyflems has pairwise perimetric character: the syflems with one common feature in terms of space-time limitations are interacting directly, the subsyflems with all different features are interacting only indirectly, mediated by other subsyflems. So subsyflems are interacting directly in this way:
- objects - with environments (common feature - time unlimitation) and projects (common feature - spatial limitation);
- environments - with objects (a common feature -time unlimitation) and processes (a common feature - spatial unlimitation);
- process - with environments (common feature - spatial unlimitation) and projects (common feature - time limitation);
- projects - with processes (a common feature - time limitation) and objects (a common feature - spatial limitation).
2. The interaction of subsyflems is based on the donor-recipient relations between them: the subsyflems which are
unlimited in certain resource can act as its donors for counterpart subsyflems in the pair. Resources limitations flipulates the development in the subsyflems properties of its usage (G. Kleiner identifies temporal activity and spatial intensity as the basic characteriflics of the syflems). So the subsyflems which are limited in certain resource have property of its usage and are donating this property for counterpart subsyflems in the pair.
3. The intensity of interaction is defined by the degree of subsyflems severity in relation to their contractors. Accordingly, having the eflimated parameters of subsyflems that determine the degree of its severity at the enterprise, we can analytically determine intensity of their interactions.
If there is a parity of severity of four subsyflems, the enterprise as the syflem is fully balanced and normal functioning in the short and long term and therefore is economically suflainable. Generalization of various aspects of recipient-donor and functional interaction of subsyflems allows us to create conceptual of formation mechanism of economic suflainability (Figure 1).
M am EineE t a cti on:
Sllbri'aceoili interaction
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I
Balance of the tetrad complex of tbs eiitapriii:
Ot - Fjt - Fc - Pj, mi fOb-Fjrt = iirt (Fji-Fc't mi fPi-Pjf := utf (Pf-Ott 1 = ~ 1
Mutual pnnidillE resources:
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ay "i-
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HidfiOBiiiLj a: ¿Krandcooipj^ ofdii enreqiciii ^"pcoi-ljdie^ "beTn-eeai^'nrinblljt^" qe.1 sofcaliti":
- iiD=i5BHisj-.' fL-oc::J5:uciiiiiin
— rt^hili hv ".rl iifymaiM — —■' ■'■
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Figure i. -jcLeLanrii diagram of formntioi] inechiaUiii of (lit ^uterp: i'.t h-ochhiilc
We have developed the methods and conducted econometric assessment of balance of 16 Ukrainian machine-building enterprises for the period of 2004-2005 (total sample consifled of 192 cases). It was based on the measurement of flructural proportions of objective, environmental, process and project subsyflems of enterprise for each case. Index eflimates of the severity of subsyflems were carried out by application of Principal Component Analysis (PCA) based on the set of selected parameters. The parameters were selected considering the availability, completeness, credibility and timeliness of empirical data for its assessment. Determination of parameters was based mainly on regrouping of the output flatiflics and because of that the mofl part of them represents quantity calculations. Thus, for eflimation of objective subsyflem index (IOb) was selected 11 parameters, which were reduced to 6 components; for environmental subsyflem index (IEn) - 13 parameters, which were reduced to 8 components; for process subsyflem index (IPc) - 9 parameters, which were reduced to 5 components
and for project subsystem index (IPj) - 16 parameters, which were reduced to 8 components. The set of parameters which describes bilateral perimetric relations between the neighboring subsyflems D = {a = int (Ob-En), b = int (En-Pc), c = int (Pc-Pj), d = int (Pj-Ob)} was determined in the settlement-graphical way with the method proposed by M. Rybachuk, that derives from the logic of perimetric interaction of subsyflems [8, 9]. To do this factor two-dimensional space in the Cartesian coordinates, as shown in Figure 2, has been conflructed for each case.
Depending on the ratio of subsyflems index eflimates, coordinates of points A, B, C, D, Pint were identified, and on their basis the lengths of segments a, b, c, d were defined. These lengths graphically display the intensity of bilateral interaction between neighboring subsyflems. The ratios between the index eflimates IOb, IEn, IPc, IPj and between the parameters a, b, c, d are indicating the type of syflemic configuration of flructure of the tetrad.
(0,1)
D
Objects subsystem of the enterprise (Ob)
A
c!
PhA
Projects subsystem of the enterprise
m
a
(0;0)
e-
c
0;i)
Environments subsystem of the enterprise (En)
Processes subsystem of the enterprise
(Pc)
o
B
(no)
Figure 2. Graphical display of configuration of internal subsystems of the enterprise ideal balanced Structure Source: based on [7]
Each type of configuration is formed as a result of certain kind of disproportion and imbalance between the subsyflems, and respectively it has different functionality features and forms a different level of economic suflainability of the enterprise. The classification of the syflem flructure types was proposed and their characteriflics were identified as shown in Table 2.
The results of econometric analysis show us that generally disproportions of the flructure of all machine-building
enterprises, that were analyzed, were very similar during lafl twelve years. The consolidated (by group of the enterprises) ratio of the subsyflems' index eflimates and the ratio of the subsyflems' intensity of interaction indicators during this period have mainly the same trends. Thus, the of objective and project subsyflems' consolidated index eflimates were relatively higher, but environmental and process subsyflems' consolidated index eflimates were relatively lower during the whole period.
Table 2.
Classification of the syflem flructure types
1 £ h _ - Dom: tart* mbq; Litm Perip her a, J!iÎJ>" M Coffigjrolkll of riw rf!7i2j' ^tTOIjiÉïïIlitt'l i s Iii. J H- ÎV;JÎWJ iSTlfrilFfl lzizil: stmclm fladxnai asTribhw: ifwia'fl/f AtSf of;kc irvti
ram asftgnÄii: ' ¿¿foc tfT.THiüne1 T3HQ i{f Af ai&gelm: ' .71 rcrij; rrL' of .71 rCûTCTTi!?.11 majLLTEirr
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"l Ob M*. Pc. Pi JJ ta J'v, hj a, iJ> Î / uriitaiad, OtjKCÏ doamaLon Dtjxti hypEifimctijo □alirv redu-rid
1 En Ob, Pc, P< JJ Tf.m ■■ Îâ. If* bj ■t b > c, d v I uriitaïad, niant doamaLon H n 1T "l ~l n H n i hnperfiiDcrL-ö □alirv reduc-?d.
4. Pc Oi. Era, JÏ I-.- Zvt, i: b.c>x d uriukoi peau dambanou hypEifimctijo □alirv redu-Tid
5. Pi Ob, En. Pc Jj'.i > Jrtj h n, Jt- i ttf> a, * A uriitaïad, pCij-Kti doamaLon projects iLl^erUL-TTHlQ alitv reduced
6. En,Pir ?! Ob IQ* <j£m, Jr-l. \ _1_ uriktaud, OtjKCÏ pad D thrill o: DljjXti (ks&nctiliul in,- redu-Tid
7. Ob, P-. Pi En frj a, b c, d iirfalMwl ÉDuixaiDceni: paiD thrill DC trnmiw b dLiruniriou lit\- redu-rid
i
S. Ob, Era, Pi JJ do&mtpi Off b, c < a, d i uriukoi [DCLIU padöt-äTiLlDC. pm dis&nüiDul Lti- reduced
9. Ob. Era, Pc Pi Vi'., i Jrtj h n, Jt- i c, a, b : T uriitaiad, pCij-Kti periDterîLiDC projects ÜSfjDCLOnal in,- reduced
10 Ob, En Pc, Fj fob, ¿ I."!, Pfj a > b,c, d, c < a, b,d very unnaJanced objea;- pnnïimnimr. ¿CDC.1E.VLCI. pnqjectï- ¡HHB psriD thrill DC cbHOi-ÎEI.TTCÛILEÛE b^psröiiiidjOL alin-. Frojiiii-PTKKÎÏ^Ï dliÜlHjC[10LLh y lor
11 En,Pr Ob. PS Tf-j. 1*. l'A, b > ne, d, d -: a, b, c verr' unnaJanced 37. i i t " i V1 T - pnceais ¿CDC.IL7.~1C1. otjeaï-arojectï pad D thrill De EDftiionDceiu:- pm b^psröiiiidjOL aidc\_. -nbijKfe-pnqject; dLiniUCClOLlb y lor
£ £ 1 - ■ jDortrj' IMff.r .¡spur Perip hers', suby Cvafeujiíít of ;he re flu' jcnnnitanon § Si;.™ L^liCniTt :Í3ím :¡rLí.i¡™ fiifictimai anribuze: fiancrai-r A\bäüf ofxkt WtíWpfEñ irvti
roc-5 L"/ ihr riteV ÉT.TMijnü niw fcf as&getfiii:' ,?irúj¡:rn' of ¿iriFjrró.'i | ai. I1 £
12 it P; Ob, En Syc h v ^/rt A ÍA c > a, b, d„ a < b. c. d very unlaJaE-Hi pf-öj-Kti ¿CUr.lE.VLCI. ixaDC.au: padöLaiiDC. prC'LEEiiJ,- pnrpcta b^panimidoE aldiy. ^mTO'in^n i jigfimrtimHilil V low
Pj.» EfiPc V > 1 j j1 Jfl w.b. c. b -: a. c. d r,ery unbalanced, otjeccs-piogecri d'XHJLiTj'Xj. j LV U"D 6L15-- jmcesas pgiDtaiLiQl otjecc;-pnrpcta frosnúiiidoE álitv fnimrTerT^ JJCÖCSi iLiñimcrioulii y
L- Ob.Pc Et. P.' £*. Jr.- > h +S, a;bsei ■d / HttDHUfr IXCdjCLfri stiecn-pi«.;;^; ¿CUr.lE.VLCI. H r V LJ-[I ME Ht"T.- pfflj-Kti padoteiiliiiLC. otjecc;- brpernuiídoc. ¿Lity. ElL'.'irC^LT.-i^fL- pnrpcta 1kñmrrk-yn_llr1 y YET}' kj*
15 M* Pi Ob. ft I-. hi > J it a i fi sei d \ ratranfr (ZtnlllLBd, 5 LV U"D 3QL ÍE15--pC-OJ-äCti d«ni£j(ri«i. 5tiec[i-pr«eiiíi padDLadiLDC. pDiTrcmman;.-prai«LT b^pinunidoE ¿Lily. -objea- |HHB iiLuncriöLib y veiy iflw
* Hereinafter, the display is a schematic and does not represent the accurate proportions of subsystems; angles of segments can also vary
Possible diapason of the range of subsyflems' index eflimates were [0, 1]. At the same time subsyflems' consolidated index eflimates varied within:
- for objects - 0,85- 0,06 (average of all cases index was 0,86);
- for environments - 0,41 - 0,08 (average of all cases index was 0,41);
- for processes - 0,43 - 0,05 (average of all cases index was 0,43);
- for project subsyflems - 0,68 - 0,03 (average of all cases index was 0,69).
Objective subsyflems were mofl severe - their parts in the flructures of tetrads fluctuated within 33,9-37,4% (average part was 35,8%). Project subsyflems where second in severity - their parts in the flructures of tetrads fluctuated within 27,3-31,0% (average part was 28,5%). Environmental and process subsyflems were where lower in severity. The parts of environmental subsyflems in the flructures of tetrads fluctuated within 14,5-20,3% (average part was 18,1%), the parts of process subsyflems - within 15,4-20,1% (average was 17,6%). Comparing these results with graphic displays of flructures as illuflrated in Table 2, we saw that syflem flructures, which corresponded to numbers 8 and 13, was mofl frequent observed in the sample.
Conclusions
Based on the research, we have identified the general syflemic and flructural imbalances which are inherent to Ukrainian machine-building enterprises. Over-severity of the objective subsyflems is indicating the ineffectiveness of
segmentation of enterprises' employees, their low workload, incoordination of departments, ineffectiveness of adminiflrative and management activities and expenses, so on. Over-severity of the project subsyflems primarily is indicating the ineffectiveness of innovation and inveflment activities at the enterprises, inefficient mechanism of selecting projects for implementation and their discrepancy to flrategic priorities of the enterprises. Lack-severity of the environmental subsyflems is indicating the weakness of the organizational culture of the enterprises, high degree of uncertainty, unfavorable organizational climate. And lack-severity of the process subsyflems is indicating the fragmentation, diminution of the main production activities of the enterprises and their low efficiency.
Further researches should be conducted in two parallel directions. The firfl direction should be focused on the development of theoretical and methodological bases and approaches to managing economic syflems, which are differentiated by the type of flructure. Such approaches are intended to ensure the maintenance of the parity of four types of the subsyflems in general economic syflem and probably they should be based on deductive methods. The second direction should be focused on further methodological and inflrumental elaboration of major theoretical and methodological principles of the flructural theory of economic syflems and analysis of the suflainability of specific economic syflems in its context. This direction should be devoted to econometric processing of the theory. Both directions should be interconnected and communicated with each other.
References
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5. Клейнер Г. Б. Системная сбалансированность экономики: основные принципы // Системный анализ в экономике — 2014 : Сборник.— М.: ЦЭМИ РАН, 2015. —Том 1.
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6. Клейнер Г. Б. Системная парадигма и системный менеджмент // Российский журнал менеджмента. — 2008.
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7. Кравченко М. О. Методолопчш засади системного аналiзу економiчноi стшкосп промислових шдприемств // Технолопчний аудит та резерви виробництва. — 2016. — №1/3 (27). — С. 84-89.
8. Рыбачук М. А. Сбалансированность системной структуры как необходимое условие для стратегической устойчивости предприятия // Вестник ВГУ Серия: Экономика и управление. — 2015. — №1. — С. 140-146.
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FINANCING HIGHER EDUCATION IN UKRAINE
Krasilnyk O.V.
Taras Shevchenko National University of Kyiv, PhD student, Department of Finance
ABSTRACT
The paper analyzes the financing higher education in Ukraine. The fludy describes the expenditures of consolidated budget of Ukraine for education and higher education, the share of expenditures on higher education in total expenditures on education. The review examines the higher education inflitutions of Ukraine and number of fludents during academic year. The analysis outlines the sources of financing higher education. The results found that higher education inflitutions of Ukraine require optimization of revenues and expenditures and effectively generate and use their financial resources.
Keywords: higher education, financing higher education, higher education inflitutions, sources of financing higher education, financial resources, budget, public funding
Study problem. Higher education is an important element and determining factor of human development and has a special role in generating the intellectual, spiritual and economic potential of nation.
Improving the syflem of higher education - one of the measures which is essential for overcome the crisis processes, increase people's lives, consolidation national interefl, flrengthening the power and preflige of country. Can be argued that without higher education, people cannot give themselves appropriate living conditions, be realized as individuals and protect their rights. Accordingly, the growing interefl of society and flate caused by policy issues in higher education and recognized it one of the national priorities.
Overview of fludies and publications. Significant research performed by foreign and domeflic scientifls about the theory and practice of financing education and science: N. Barr, G. Becker, D. B. Johnflone, T. Schultz, V Bazylevych, T. Boholib, O. Vasylyk, V Heyets, E. Libanova, A. Chukhno and others.
Unsolved parts of the general problem. Due to the works of scientifls about financing education, there is a conflant development of research ideas about the problem of financing public higher education inflitutions (HEI) and the research orientation for socio-economic transformation of science and education. The key issue of contemporary public policy of higher education is to recognize and provide basic and inalienable right of everyone to education. This right enshrined in international legislative acts.
Aim of the fludy. Effective realization of the policy in higher education is impossible without appropriate financing of public universities and other education inflitutions. Sources of financing HEI are budgetary funds, funds of business entities and individuals' funds. The goal is to solve the problems related to budget funding of higher education, search for effective ways of using financial resources and to develop new approaches to financing the sector.
Main results. The wide implementation of science and technical progress has resulted to increasing the number of universities, the number of fludents and the expanding variety of education services. But such reaction to the mass growth of higher education requires more flexible syflem of financing HEI.
The legislation on higher education eflablishes and determines different sources of income of public higher educational inflitutions: budget appropriations, the resources of business entities and government enterprises, and other income. Budget legislation does not prohibit the public higher education inflitutions to combine public funds with its own income that are generated as a result of payment for education and other services provided by education inflitutions in accordance with the law and their main activities.
Let us analyze the practice of financing public expenditures on education, including higher education in recent years.
In the quantities of total expenditures of the consolidated Budget of Ukraine for financing education and higher education during the period from 2010 to 2015 there was a positive trend of increasing in absolute figures, but the share of these
