У статті розглянуто системний підхід у розробці рішень в аналізі, аудиті та оподаткуванні, оснований на застосуванні інструментарію прогнозування, планування та моделювання. Встановлено, що розробка економічно обґрунтованих рішень, як системний процес, є циклічною послідовністю дій суб’єкта керування, спрямованою на вирішення проблем організації на основі їх всебічного аналізу, пошуку альтернатив та вибору найбільш оптимального варіанта з урахуванням конкретних умов. Автором досліджено основні стадії процесу розробки рішень в аналізі, аудиті та оподаткуванні, узагальнено базові ознаки класифікації прогнозів, виокремлено види прогнозів, систематизовано загальні методи планування, найбільш часто застосовувані у процесі формування рішень, запропоновано етапи здійснення економіко-математичного моделювання в системі розробки рішень в аналізі, аудиті та оподаткуванні.

No abstract

The aim of the study is to systematize scientific approaches to the interpretation of the concept of "economic potential", to prove the need for their conceptualization with the separation of resource-production, resource-strategic, production-strategic components and the formation of appropriate concepts on this basis. The article, based on a study of the approaches of scientists to the interpretation of the concept of "economic potential", found that the developed approaches have significant differences, and therefore there is a need for their conceptualization. Relevant concepts have been formed: resource-production, resource-strategic, production-strategic and resource-production-strategic. It is established that the resource-production concept provides a combination of economic resources and their optimal use with the ability to achieve maximum production. The resource-strategic concept involves the use of a set of resources in the process of solving problems for the future. Production and strategic concept involves the use of a set of elements with defined functions to ensure the production process and achieve strategic goals. The resource-production-strategic concept envisages the use of a set of economic resources and production opportunities to achieve the development goals of the business entity. It has been substantiated that the economic potential of the business entity is formed by two interrelated components: internal (resource-production, which reflects the potential of the business entity to produce goods (works, services)) and external (which characterizes the market). opportunities for the sale of such goods (works, services) to consumers and income). The formation of the resource-production-strategic concept in the interpretation of the concept of "economic potential" the authors put the classical approaches (production, marketing, resource), taking into account the concept of "economic potential" is defined as a set of resources and opportunities. relations can be used to the maximum in the process of solving strategic tasks. It is established that the prospect of further scientific developments in this direction is the study of structural components of economic potential and features of its formation and evaluation at different levels of economic systems.

Аннотация. В докладе излагаются сущность, содержание, современное состояние, меры и способы решения назревшей проблемы более глубокого вовлечения предпринимательского сектора российской экономики в реализацию стратегии перспективного социально-экономического развития, разработку и осуществление государственных, федеральных, региональных, отраслевых, ведомственных программ.

The article researched the process of decentralization of power in Ukraine since 2014 and its legal regulation, highlights the stages of reform, systematizes its main achievements within the first stage (from 2014 to 2019) and the second (from 2020 to present), outlines and summarizes the key problems of community development and possible ways to solve them. Based on the analysis of the publications in which the solution of the problem was initiated, the author found that the attempts to improve the administrative- territorial structure of Ukraine, made at the national level before 2014, did not bring the expected results, and therefore the focus is on the process of subsequent reforms. With this in mind, the purpose of the study, its main research objectives and methodological tools are determined. The author emphasizes that the reform of the state policy of Ukraine in the field of local government is based on the best world achievements in this direction, on the basis of the analysis confirms the general correspondence between the number of persons living in a particular region of Ukraine and the number of established communities, and that community development problems are more pronounced within rural areas away from administrative centers. The proposed ways to solve the outlined problems will contribute to the creation and maintenance of a full-fledged living environment of communities.