Introduction. The national doctrine of education development in Ukraine states that education should become a strategic resource for improving people's well-being, ensure national interests, strengthen the authority and competitiveness of the state in the international arena. However, the state and trends of changes in education, especially in higher education, do not adequately meet the requirements of society and the state. Globalization, innovation processes, and the adoption of sustainable development priorities on the one hand determine intellect and knowledge as the main priorities of ensuring the development of society in the future. On the other hand they determine the necessity of bringing the system of higher education in general, and its educational and scientific activity, in particular, in accordance with time requirements. The state and institutions of higher education have the task of overcoming the problems and implementing measures that would contribute to the development of educational and scientific activities of higher education institutions. Therefore, the relevance of the study is the importance of understanding the state of educational and scientific activity of higher education institutions to determine the prospects for developing and outlining the measures of state, regional policy and policy of educational institutions in order to ensure their strategic development. Purpose. The article aims to identify problems and prospects for the development of educational and scientific activities of higher education institutions. Method (methodology). The following methods have been used in the course of the research: method of theoretical justification, method of statistical analysis, method of comparison, abstract and logical method, graphical and tabular method, methods of mathematical statistics. In particular, the trend method has been used, which allowed to formulate a forecast and make conclusions about the prospects of the development of educational and scientific activity of institutions of higher education. Results. The main tendencies and consistent patterns of development of educational and scientific activity of institutions of higher education have been revealed. In particular, it has been determined a significant reduction in the number of institutions of higher education and reduction of student contingent, which reflects the emergence of crisis phenomena in educational activities. The number of postgraduates and doctoral students has significantly reduced, reflecting a decline in interest in research. Mostly such problems are related with a significant reduction in the funding of higher education institutions, in particular, the reduction of funding for research and the reduction of state orders. On complex, crisis conditions, in which Ukraine's higher education has found itself, it is important to implement support measures, which are oriented on time and market demands. Measures to support higher education in Ukraine should be strategically aimed at ensuring the development and competitiveness of domestic higher education institutions in a globalized and long-term perspective.
The system of indicators for assessing the impact of the components of technological growth on economic security is generalised. This task is carried out by selecting a system of indicators (40 indicators), which, on the one hand, are consistent with one another and with key indicators used in analysing the state of economic security, and which are identified by the components of technological development, on the other hand. The standardisation of the values of initial data i.e. indicators, the determination of the degree of their deviations from the reference parameters and further integral assessment helped to find a generalised indicator of the state of development and the influence of technological growth on the parameters of the system of economic security. The purpose of the study is to test tools for forecasting modelling of the results of assessing the impact of technological growth on economic security. In accordance with the purpose, the level of relationships between the indicators of technological growth and the level of economic security is assessed. High, average and low levels of their relationship is revealed. The obtained results made it possible to forecast the rates of technological growth, perform exponential smoothing of the forecast estimates of the impact of the components of technological growth on economic security and employ damping measurement of the forecast level of the dependence of technological growth and economic security. Taking into account trends in technological growth, the system of indicators of the forecasting model for assessing economic security is expanded. The accuracy of the forecast is determined by the limits of the analysed period of the dynamics of the indicators – from 2013 to 2019, considering the impact of changes in the methodology for calculating individual input data according to statistical sources for the period under study. The use of forecasting models to assess the impact of technological development on Ukraine’s economic security will help identify political, economic, social and technological factors that will stimulate investment, strengthen economic openness, increase the volume and share of domestic high-tech exports, and thus, strengthen economic security.
The approaches to forming the strategy of higher education institutions development are investigated. The target approach is determined to be the priority. The sequence of forming of the strategy of higher education institutions development according to the target approach is formulated and described as follows: the definition of the purpose of the strategy; formation of a strategic imperative of development; study of the internal and external environment of the institution of higher education; identifying opportunities and obstacles for development; choice of development model; detailing (if necessary) strategies in separate functional strategies; formation of strategic maps for strategy implementation. Each stage of strategy formation is described. The strategic imperatives of the development of the higher education institutions are recommended to be further elaborated in line with strategic development, since they are the main priorities and long-term orientations. If the goal of the strategic development of higher education institutions can be descriptive, strategic imperatives should be described in detail, and justified in the form of specific strategic indicators, which level should be reached in the process of implementation of the strategy. The main strategic models of the development of higher education institutions are determined depending on their market position and strategic development scenarios on the basis of evaluation of internal and external factors. The generalization of the research of competitive positions of higher education institutions allows distinguishing such competitive positions as "leaders", "following the leaders", "middle peasants", and "outsiders". On the other hand, strategic development depends on the potential of enterprise development and its strategic orientations, which is reflected in the development scenarios. Moreover, they distinguish such strategic development scenarios as pessimistic, most likely and optimistic. The importance of the formation of strategic maps was determined. The formulation of information in the field of development in the form of strategic cards actually visualizes what indicator is necessary to "move" the institution of higher education in order to achieve the strategic goal and who is responsible for it. The strategy of development of the higher education institutions is to be implemented on the basis of developed strategic maps. А strategic map for the direction of development of "International Positioning" was proposed.
Introduction. The growing importance of information support (its quality and completeness) in the activities of commercial enterprises in terms of total digitalization, necessitate the formation of an effective system of accounting and analytical support for the management of their economic activity. Purpose. The purpose of the article is to form a model of accounting and analytical support for managing the economic activity of commercial enterprises. Method (methodology). Theoretical and methodological basis of the study were modern theories, concepts, scientific achievements of domestic and foreign scientists in the field of economic management and accounting. The study of the composition of accounting and analytical support for the management of economic activity, the essence of the constituent elements was carried out using scientific abstraction, terminological and comparative analysis and synthesis; study of the relationships between the components of accounting and analytical support of economic activity management and model formation – modeling methods, system-functional and functional-structural methods. Results. In the process of studying the peculiarities of the formation of accounting and analytical management of economic activity of commercial enterprises determined that the main elements of such a system include: stakeholders (users of information), streams of input and output information, qualitative characteristics and composition of which requires special attention, information security, staffing the implementation of the model, the basic principles of its implementation and the expected effectiveness. The users of accounting and analytical information include: business owners (shareholders), managers of various hierarchical and functional levels, staff, banks, government agencies, debtors and creditors, investment analysts, competitors and the public. It is determined that the key role in accounting and analytical support of management of economic activity of trade enterprises is played by information, which is gradually, in the process of economic activity, information processing measures and by implementing management decisions transformed from input to output. To make quality management decisions, such information must be reliable, complete (sufficient), valuable, rich, timely, relevant and symmetrical. In characterizing the components of accounting and analytical support, the importance of non-compliance with the requirements for the use of information in commercial enterprises and the creation of appropriate staffing to manage their economic activity is determined. The model of accounting and analytical support for the management of economic activity of commercial enterprises reflects the gradual, controlled transition of a large amount of information into sound management decisions to ensure the appropriate level of their economic activity.
A theoretical-applied model has been built for analyzing industrial-technological development directly within the system of economic security. A system of indicators has been constructed that are mutually agreed in the context of the analysis of the state of economic security and components of industrial-technological development (investment, international, environmental, educational, scientific, industrial, innovative, technological). Based on the system of indicators, analysis of variance in the industrial-technological development and level of economic security was carried out. The levels of correlation of indicators (high, medium, low) have been determined, based on which the interrelations of industrial-technological development and economic security were systematized. A graphic-analytical and regression procedure was used to define the correlation dependence of industrial-technological development on economic security. The industrial-technological development has been forecasted in terms of the indicators with high correlation (the level of investment, openness of the economy, export of high-tech products, industrial products index) and medium correlation (the share of renewable energy consumption, the level of expenditures on education to GDP, the share of specialists performing scientific and technical work). The system of indicators of economic security assessment has been expanded in terms of its individual components (investment-innovative, foreign economic, energy, social, macroeconomic security), taking into consideration aspects in the industrial-technological development. Using the reported analytical and predictive results makes it possible to establish groups of factors that influence the industrial-technological development and economic security. In this way, it becomes possible to identify those tools and means whose application could ensure an increase in the level of industrial-technological development and economic security
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