CC BY
17ключительно внутренний процесс, а данные управленческого учета и контроллинга могут использоваться для удовлетворения интересов широкого числа заинтересованных пользователей информации (стейкхолдеров).
Литература
1. Аксенов Е.П. Закономерности развития финансового менеджмента // Вестник Томского Государственного Университета, №336, 2010. С. 125131.
2. Иванова И.В. Управленческий учет в России: проблемы и перспективы. // Журнал «Учет и статистика». Ростовский государственный экономический университет «РИНХ», №2, 2010.С.17-22.
3. Сацук Т.П. Управленческий учет в системе финансового контроля // Известия Иркутской Государственной Экономической Академии №6, 2011. С. 1-6.
4. Макарова Е.А., Осокин В.В., Николаев М.Б. К вопросу о понятиях «управленческий учет» и «контроллинг» // Вестник Нижегородского университета им. Н.И. Лобачевского. Серия: экономика и финансы, №2, 2004. С.560-564.
5. Семиколенова М.Н. Управленческий учет как основа информационной системы менеджмента // Журнал «Известия ИГЭА» №2 (64), 2009. С.68-71
6. Шешукова Т.Г. Теория и практика контроллинга: учеб. пособие / Т.Г. Шешукова, Е.Л. Гуляева - М. Финансы и статистика; ИНФРА-М, 2008.-176с.
7. Потылицына Е. А. Генезис понятия «контроллинг» // Журнал «Проблемы современной экономики», № 2 (38), 2011, С. 109-112.
8. Котова К.Ю., Балеевских В.Г. Управленческий учет в России: предпосылки становления и перспективы развития // Журнал Международный бухгалтерский учет, №14, 2015, С.16-29.
1ДЕНТИФ1КАЦ1Я ПРОБЛЕМ , ЩО ВИЗНАЧАЮТЬ РОЗВИТОК ПАРТНЕРСЬКИХ В1ДНОСИН М1Ж СФЕРАМИ ВИРОБНИЦТВА, ОСВ1ТИ ТА НАУКИ
Данилюк М.О
Доктор економ1чних наук, професор 1вано-Франк1вський нацюнальний технгчний унгверситету нафти i газу 1вано-Франювськ, Украша
KpuxiecbKa Н. О.
Астрант
1вано-Франювський нацюнальний технiчний ymiверситету нафти i газу 1вано-Франювськ, Украша THE IDENTIFICATION OF THE PROBLEMS THAT DETERME THE DEVELOPMENT OF PARTNERSHIPS BETWEEN THE SPHERES OF PRODUCTION, EDUCATION AND SCIENCE
Danylyuk M.O., Doctor of Economic Sciences, Professor, Ivano-Frankivsk National Technical University of Oil and Gas, Ivano-Frankivsk, Ukraine
Kryhivska N.O., PhD student, Ivano-Frankivsk National Technical University of Oil and Gas, Ivano-Frank-ivsk, Ukraine
АНОТАЦ1Я
У статп визначено основш проблеми, що перешкоджають формуванню тристороншх партнерських вщносин мгж виробництвом, освггою та наукою в Украшг Розглянуто концепщю «потршно! страт» про-фесора Стенфордського ушверситету Г. 1цковща та на li основi розроблена графiчна штерпретащя ново! шновацшно! моделi взаемодп у трiадi «освгга - наука - бiзнес». ABSTRACT
In the article determe the basic problems that prevent the formation of trilateral partnerships between production, education and science in Ukraine. We consider the concept of "triple helix" Stanford University Professor H. Etzkowitza and on the basis developed graphical interpretation of a new innovative model of interaction in the triad of "education - science - business".
Ключовi слова: партнерсьш вщносини, виробництво, освгга, наука. Keywords: partnerships, production, education, science.
Considering the peculiarities of growth era of integration and globalization processes, which are based on the transition to the knowledge economy and the formation of market innovation system, there is a need for new forms of relationships between key areas of innovation, such as production, education and science. In fact, the inclusion of science in the field of industrial interests is the main feature of building "economy based on knowledge".
The process of building the knowledge economy -one of the main tools of innovation breakthrough, that's why Ukraine is facing the problem of transition to a qualitatively new, knowledge-based, scientific achievements and innovation phase of economic development.
In spite of the still high potential of the development of science and education, note its low effectiveness and efficiency to the needs of the economy, leading to a gradual backlog of the national innovation
system from the world level innovation systems, causing the fall of competitiveness of the country in many sectors of the economy [1].
The development of the main driving components of the innovation process is hampered by their disintegration from each other. Note that in the present conditions of scientific, educational and businesses are operating without consideration of mutual needs, and the relationship between them doesn't meet the requirements of a modern market economy, and don't have adequate legal support and the necessary government support. That's why one of the ways out of this situation is to establish a relationship between education, science and industry, in the basis of which must be formed a partnership strategy that will act as a platform for them and will transfer new knowledge from science to other kinds of economic activities and queries concerning the advanced scientific research and training of highly qualified workers from the entities of different spheres of national economy.
In Ukraine, this trilateral relationship is characterized by some specificity, which consists in the fact that the bulk of scientific research does not carry university science, as it happens in most countries of the world, but on academic science. Thus universities carry out training in weak-scientific base and low funding of research. Therefore, the formation of business partnerships with universities and scientific organizations, arise a problem of insufficient scientific capacity and lack of young qualified workers.
The authors [1; 2] are allocated series of problems that require urgent solusion to reform as separate areas of trilateral relations and the intire process of interaction between them, in particular:
- Low awareness of business about the achievements of scientists, their potential to solve local and national strategic tasks;
- The lack of database information about existing scientific-technical and technological problems on manufacturing enterprises, in the sphere of infastruc-tural business support , in the social sphere of particular city (region);
- The discrepancy of material-technical level base of higher educational institutions, vocational establishments and scientific institutions with the needs of modern production;
- The lack of proper social conditions , which leads to a lack of motivation of graduates of higher educational institutions to achieve quality result of their work;
- Lack of "critical mass" funding for realization of innovative projects at the local, regional and national levels;
- The lack of organizational and economic mechanisms of interaction in the chain "education-science-business";
- Imperfect legal framework protecting intellectual property and ensuring knowledge transfer.
The solution to these problems will ensure the convergence of vectors of development of real produc-
tion, education and science, and accordingly will facilitate the adjustment and the use of the strategy of partnership between these areas of the economy.
Some authors [3], considering the cooperation of science, education and production identify two approaches: sectoral (departmental) and intersectoral (interdepartmental). From the position of the sectoral approach under the integration of science, education, production should understand the process of fusion and interaction in the framework of one sphere of government. Under the interaction of science and industry from the position of the intersectoral approach is understood as the convergence of these fields of the education system, that is a process of interaction and cooperation (joint activities) business, scientific and educational institutions with the aim of mutually improving the effectiveness of scientific and educational activities, and subsequent application of results in production.
In the second approach, note that in Ukraine, as in the world there are two models of partnerships between businesses, research institutions and universities: the relations in educational and research activities.
However, the absence or extremely weak manifestations of such partnership is inhibitory factor of innovative development of economy in general. In addition, the lack of partnership leads to another problem - namely, the employment of graduates, which is associated with the wrong approaches of higher education institutions in the process of learning [1].
It should be noted that the national system of education in modern conditions mass, ceased to be a privilege of the elite in society and more consistent with the principle of "education for education." It lost its main point regarding mastering of skills and knowledge corrisponding to the real economy.
Countries of the world in conditions of globalization divided in two categories: "the country of which sail talents" and " the host countries of the talents" [4].
The first category - "the country of which sail talents" include most of the post-Soviet countries, which caused the orientation of higher education institutions to the customer of educational services such as state and households (payer for the contract). In this case the employer (business) is not interested through payment of tuition receive competent specialists placing these re-sponsebilities on the state.
The second (receiving) category includes Canada, the US, China, Western Europe and Saudi Arabia. Notably, South Africa includes both categories at the same time, takes the most talented young people from Africa, but their talents go to more developed countries.
Ukraine with its Soviet past belongs to the group of countries with the outflow of talent. According to the motivation of applicant is only the diploma of educational qualification levels, not the acquisition of knowledge and skills for future employment. In addition, in modern conditions of intense competition, universities often reduce the price of tuition, and consequently deteriorates the requirements for quality of
educational services provided. Unfortunately, employers increase these trends as a diploma of higher education or university education in the magistrates does not provide an advantage for employment, especially when the quality of education for the employer is not on first place.
Therefore, in modern condition of functioning of post-Sovie system of education the author [5, c. 13] allocates a number of problems:
- Unwillingness of higher educational institutions for functioning in conditions of market economy;
- the decline in the quality of education and competitiveness of educational institution in the global market;
- The lack of effective partnership between government, universities and businesses;
- Discrepancy between the offer of educational services and demand on them from the side of labor market;
- Lack of high qualified labor and outdated material and technical base.
New economic conditions require from educational institutions and leading companies have found as much as possible "crossing the line" have established effective cooperation, have implemented joint projects of industrial training. Higher educational institutions should focus on the implementation of standards and methods of so-called business education where the teaching load is built on the mastery knowledge and skills that can help solve specific production (business, technology, etc.) situation [6].
Despite significant problems in the education sector, higher education still remains competitive advantage of Ukraine. According to the report of the World Economic Forum's global competitiveness in the 2015-2016 for higher education and vocational training of Ukraine has rised by 7 positions compared to the previous period and was 34th out of 140 countries. Ukraine took the 14th place in the world in terms of coverage of higher education and 38 place in the quality of math and science. The basis of the reform of the education system must lay down a structural changes at all levels of education, which primarily will lead to better quality education. In particular, the active moment of the process of providing university autonomy should be noted , closing poor-quality institutions.
No less problems encountered in the field of domestic science, the main of which is the low demand economy. The crisis of national scientific and technical sphere is largely due to inefficient management system of science and science isolation from production. Besides in Ukrainian science, there is a significant gap between high level research group leaders and the general level of activity and research activities of the scientific community in general [7].
The aim of reform of national science is significantly improve the quality of research, make science competitive industry and society demand and provide scientific basis for socio-economic development based on innovation.
According to the report of the World Economic Forum's global competitiveness in the 2015-2016, Ukraine is among 140 countries took the 79th place.
The index of the knowledge economy of Ukraine is on the 54 place in the world. According to the innovative characteristics according to the results at 2015 Ukraine has several competitive advantages, namely 29th place in the ranking of the availability of scientists and engineers, 43 - the quality of research institutions and 50 -the number of patents. It is obviously that science and innovation are the potential for economic growth [8].
Thus, despite the global economic trends that encourage Ukraine to take the path of innovation through the introduction of the latest developments of science and technology, our country is far behind the leading countries. The strategy of economic and social development of Ukraine in conditions of globalization challenges leading factor of economic policy is ensuring the development of scientific sphere [9]. The realisation of this task is determined primarily by the funding of science that is considered to be one of the main characteristics of innovation of the country, its willingness to build a society based on knowledge [10].
That is why the countries of European Union, with the aim to create a competitive economy and society in the Lisbon strategy in 2000 decided to increase the expenditure on research and development to 3% of GDP. Ukrainian legislation establishes that the budgetary cost of civil research should be at least 1.7% of GDP [11]. The total cost of research and development (from all sources) for the last 20 years did not exceed 1.3% of GDP. In this case the state budget has never exceeded 0.5% of GDP [12].
Typicaly for Ukraine is also the complexity of the organizational structure of management science, that contains a significant number of ministries, agencies, foundations and others. However, none of these structures is responsible for science and innovation policy as the only representative government. National Academy of Sciences of Ukraine, the branch state and public sector Academy of Sciences, Ministry of Education and Science of Ukraine, sectoral ministries, the State Agency of Science, Innovation and Information, State Agency for Investment and National Projects, conduct their own scientific and technical innovative activity. In the country there is no concentration of intellectual and financial resources in strategic areas of development. In Ukraine there are over 30 of the budgetary funds allocated for science. They act without overall coordination and common objectives and compete in conditions of limited resources [13].
Outdated technology and total depreciation of fixed assets reduce the competitiveness of the domestic economy. As a consequence reduced efficiency, increased energy and resource intensity of production resulting in a high cost, low value added per unit of output, and therefore the low profitability which makes it impossible to carry out technology upgrade and modernization of fixed assets. Thus, we get a vicious circle that hinders the innovation and the use of advanced technologies.
So, define the main problems which are present in science:
- Considerable moral and physical wear and tear of material base;
- Low level of interaction between science and industry;
- The lack of legally defined conditions to motivate innovative research and implementation of their results in real sector of economy;
- Low level of competence in the scientific community for the commercialization of research and development;
- Residual principle of public research funding;
- The growth of "middle age" of scientists, lack of motivational factors for young scientists.
To reduce the gap between the academic and university science to the formation of the general educational and scientific environment in which science would pass education the latest achievements, creating the best content and educational component would have filled to the scientific potential of talented young people, which will grow future scientists, have modern methodology science. As a result, the condition of such an environment is going to be the border between research and theses of coursework, between teacher and researcher.
According to international experts, the dominant factor in the success of any business entity or country as a whole in the medium term will be the ability to generate knowledg and efficiently introduce new technologies into production. Therefore, one of the objectives of the strategy of innovative development is to develop effective mechanisms for the creation, dissemination and transfer of knowledge and technologies in production processes by maximizing approach vectors of education, science and business. That's why higher education should be open to modern research and modern economy, as there is a real possibility of implementing partnerships to commercialization knowledge and implementation innovations developments in real production.
Increase the degree of convergence of education, science and industry should work on the solusion of problems of the education system, including improving the quality of harmonization of the structure of training in accordance with the real needs of public and private sectors of the national economy. The result of the cooperation between educational research and business components of the national economic system will be training, better adapted to work in conditions of rapid change and high competition, able to show initiative and take responsibility. All this will contribute to the solution of problems of the structural reform of the domestic economy, creating new high-tech innovative enterprises, and the activation of entrepreneurship. Strengtheningof the processes of interaction between higher education, science and innovative economic activity will also be significant contribution to the solution of the problem of overcoming system contradiction between the availability in Ukraine of powerful scientific complex capable of producing
world-class results , and insufficient demand for innovation by domestic economy [14].
The theoretical basis of the triple partnership "production-education-science" can be the concept of "triple helix" Stanford University Professor Henry Etz-kowitz, who caused a wide resonance in professional circles around the world. In his work "triple helix" [15] the author proposes the eponymous model of innovative development, according to which in the twenty-first century the development of the economy and society as a whole is most effectively achived through close cooperation from three entities (spiral shaped branches): the authorities (both central and local), business and universities, and the central role must belong, because of the increasing importance of information and knowledge in a broad sense, it is an updated higher education institutions.
The growing importance of constituent entitiesof the production of new knowledge is caused by several reasons. One of them is dictated by logic of modern science, which generates more synthetic routs that include both basic and applied research and development. Such synthetic interdisciplinary areas create "clusters" that form the potential of innovative development (eg, complex biotechnology or information technology). In such circumstances, the functions of the initiator ( "client and scheduler") of innovation is increasingly moving from state bodies , agencies and commercial enterprises to scientific and educational communities, as they now have the opportunities for optimal determination of the potential application of research results and development in the economy, which are quickly updated according to new demands and needs of society [14].
Exploring the triple helix model, H. Etzkowitz [15] sees it as integral system components (institutional environment of the university, business and government and their members), relationships between them (cooperation, leadership , interoperability and development of network) and functions inherent of each participant of the cooperation (production knowledge, production innovation, interoperability). This university can partially fulfill the role of business in helping to create the company and ensure technology transfer.
But he can not act as a real enterprise. In turn, industrial enterprises can form the units that provide teachingn and carry out research on a university basis, but they can not be universities, because their main (core) mission and activities are too dustant (and different) from the university [16, p. 37].
The basis for graphical interpretation of new and innovative models of interaction "education - science -business", it is advisable to choose a balanced model "triple helix" H. Etzkowitza. As a result, the graphical modeling obtained base model interpretation partnerships triad "education - science - business" with the most integrated goals and interests (Fig. 1).
Figure 1. Basic interpretation model of partnership in the chain "education - science - business" *
* - developed by the author based on [15].
Explanations for Figure 1 :
- Field 1, 2, 3 common goals through collaboration "Education - Business", "Business - Science" and "Science - Education" respectively;
- Field 4 integrated goals and interests of partner relations in the triad "Education - Science - Business".
Production structures are interested in new a constant flow of new inventions with a purpose of modernization and increase the competitiveness of their products; scientists - in the practical implementation of their inventions and received royalties from this activities; University faculties and departments - in obtaining places of practice for students, jobs for graduates to upgrade their educational and scientific base by means of companies [17, p. 27].
Consequently the depicted graphical interpretation of a model partnership will be the basis for the development of innovative model of partnership with subsequent formation and implementation of partnership strategies within the interaction of educational, scientific and production of oil and gas facilities.
References
1. Bakushevych I. "The use of international experience for business networking, education and science in Ukraine" [Scientific Bulletin of the Uzhgorod University. Series: Economy]. URL: http://nbuv.gov.ua/UJRN/Nvuuec 2015 1(1) 21.
2. Pugach A. "Implementation of the integration processes in the field of agricultural education, science and production". URL:
http://www.rusnauka.com/41 FPN 2015/Pravo/8 201 993.doc.htm
3. Oskolkov V. " Integration mechanisms of education, science and production". Barnaul, 2010.
4. Mazur I. "Strategy of partnership of higher education, science and business" / [Bulletin Kyivskoho National University. Taras Shevchenko. Series: Economics]. URL: http://cyberleninka.ru/article/n/strate-giya-rozvitku-partnerstva-vischoyi-osviti-nauki-ta-biznesu
5. Gryshchenko I. "Theoretical and methodological basis of effective financial and economic models of development of higher education" [monograph (manuscript)]. Kyiv, 2015.
6. Zakharin C. "Economic mechanism of institutional interaction between science, education and business" [Formation of a market economy [electronic resource]: Coll. Science. Works]. Kyiv: Kyiv National Economic University, 2010, P. 321-332.
7. Lozoviy V. "Reforming the scientific sphere as a factor in the transfer of Ukraine's economy to an innovative model of development" [electronic resource]. URL: http://www.niss.gov.ua/articles/2118/
8. The Global Competitiveness Report 20152016 URL: http://widgets.weforum.org/global-com-petitiveness-report-2015/.
9. Androshchuk G. "The strategy of innovative development of Ukraine for 2010-2020 in Conditions of Global Challenges". Kyiv, Parliamentary publishing house, 2009, 632 p.
10. Danilenko SM Analysis of the current status and effectiveness of the financial support of scientific
research and innovation in Ukraine. URL:
http://www.nbuv.gov.ua/portal/natu-
ral/npkntu e/2010 17/stat 17/34.pdf.
11. Law of Ukraine "On scientific and technical activity" of 26.11.2015 number 848-VIII [electronic resource]. URL: http://za-kon3.rada.gov.ua/laws/show/848-19
12. According to the Committee on Science and Education. URL: http://kno.rada.gov.ua
13. Lozoviy V. "The use of project-based approach in science as a resource for modernization and development of Ukraine" [electronic resource]. URL: http://www.niss.gov.ua/articles/1225
14. Ishchenko A. "Innovative research universities as a factor in the modernization of education and
research sector and building the knowledge society" [electronic resource] / URL:
http ://www. niss. gov.ua/articles/1427/
15. Etzkowitz H. The Triple Helix: University-Industry-Government Innovation In Action. London: Routledge, 2008, 177 p.
16. Romanovsky O. "Economic feasibility of existence of innovative entrepreneurial universities". [Economy and the State]. URL: http://nbuv.gov.ua/UJRN/ecde_2011_10_3.
17. Kaleniuk I. "Organizational and economic mechanisms of interaction between education, science and industry". [Herald News: Coll. Science. works. Economic science]. Zaporozhye, Zaporizhzhya National University, 2011, P. 22-28.
METHODICAL BASE OF ECONOMIC ESTIMATION OF RESOURCE CONSERVATIVE AND ENVIRONMENTAL-FRIENDLY TECHNOLOGIES (THOUGH THE EXAMPLE OF
COAL)
Kuzmina T.I.
Russian University ofEconomics G. V. Plekhanov, Doctor of Economics,
Professor, Department of World economy,
Moscow
ABSTRACT
The article suggests methodical approaches to the distribution of the overall costs of the integrated use of coal-based technology resource and energy conservation.
Keywords: comprehensive utilization of coal, the distribution of the total cost of production.
Functioning of industrial enterprises and creation of new objects of various purpose using resource- and energy-saving and environmental-friendly technologies to protect environment from waste pollution and harmful emissions makes it necessary to address the many aspects of methodological nature. The essence and purpose of methodological approaches to the solution of particular problems of economic evaluation of
resource-saving technologies at main stages of coal mining are considered below.
Stage of coal extraction. While extracting coal by underground mining methods, mine methane is extracted simultaneously along with coal. For certain basins and deposits, its output ranges from 10 to 100 m3 / t [1]. The amount of heat contained in the coalmine methane (CMM) is presented in Table 1.
Table 1
Quantity of heat contained in the CMM
Indicators Indicators' value
Methane yield, m3/t 10 20 30 40 50 60 70 80 90 100
Quantity of heat,contained in methane, kg of fuel equivalent 12 24 36 48 60 72 84 96 108 120
An equivalent amount of coal kg 17 34 50 67 84 100 118 134 151 168
The tabulated data indicate that we could add from 17 to 168 kg of fuel to each ton of produced coal at the same cost in production. When involving CMM within the scope of use a need of its valuation occurs, which can be achieved through the distribution of general production costs between types of products obtained.
It should be emphasized that coal and CMM are not equal in qualitative characteristics such as calorific value, ash content, moisture content and sulfur content.
Without denying the importance of all these indices, the main role in their comparison is given to calorific value, as it characterizes the calorific value of any fuel. Therefore, distribution of common costs between coal and CMM, which can be obtained at the same time within the same technological process, should be executed appropriately depending on the quantity of heat contained in them. This approach is based on the recognition of the equality of consumer values of coal and CMM as energy-producing fuels. In this case, firstly,
