Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 4 (70)

Published: 2025.02.22

DOI: 10.37128/2411-4413-2024-4

Description:
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

Read about journal

ECONOMIC ASSESSMENT OF THE EFFICIENCY OF ENVIRONMENTAL PROTECTION ACTIVITIES IN UKRAINE

DOI: 10.37128/2411-4413-2024-4-10

PDF Повернутись

SAKHNO Andrii – Doctor of Economic Sciences, Professor of the Department of Economics and Entrepreneurship, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: andrijsahno@gmail.com).

BOLTOVSKA Ludmila – PhD in Economics, Senior Lecturer of the Department of Economics and Entrepreneurship, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: liudmyla.boltovska@gmail.com).

CHIKOV Illia – PhD in Economics, Senior Lecturer of the Department of Computer Science and Digital Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: chikov@vsau.vin.ua).

DOTSIUK Svitlana – PhD in Economics, Assistant of the Department of Economics and Entrepreneurship, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: sveta.dotsiuk@gmail.com).

Annotation

The article considers the problems of economic assessment of the effectiveness of environmental protection activities, which allows to determine the features of the development of the national economy of the state. The importance of environmental protection activities as a measure that forms ecological safety and creates opportunities for economic development is substantiated. It is proposed to carry out economic assessment based on the indicators of costs for payment for services, current expenses and the volume of services sold. The indicators are analyzed based on the use of the coefficient method, which made it possible to construct coefficients of coverage of the volume of services sold for payment and current expenses for environmental protection measures in Ukraine. It was found that the only type of economic activity where the volume of services sold exceeds all expenses is water supply, sewage and waste management. In the types of economic activity of construction, financial and insurance activities, public administration and defense, mandatory social insurance, there is an overlap in the volume of services sold with costs for payment, however. The effectiveness of environmental protection measures was assessed by the types of economic activity using the method of analyzing the operating environment, taking into account the amount of excess costs over the volume of services provided: from zero to one, from one to ten, from ten to one hundred and more than one hundred. The total efficiency coefficient was calculated in the context of the ratio to the total inefficiency coefficient, which allowed us to substantiate the trends in inefficiency and the reasons that contribute to its spread. It was proposed to take into account the trend in the formation of costs, in particular, the need to increase them if it is impossible to ensure greater implementation of environmental protection services.

Keywords: environmental protection activities, efficiency of service provision, inefficiency of service provision, types of economic activity, volume of services provided, costs of payment for services, current costs, coverage ratios

List of references

1. Bochko, O.I., Rii, I.F., & Kapral, A.R. (2023). Ekonomichne stymuliuvannia ratsionalnoho pryrodokorystuvannia [Economic stimulation of rational nature use]. Akademichni vizii – Academic visions, 20. DOI: http://dx.doi.org/10.5281/zenodo.8177223 Retrieved from: https://zenodo.org/records/8177223 [in Ukrainian].

2. Babichenko, V.V., Glukhova V.I., & Kravchenko, K.V. (2023). Derzhavni vytraty na pryrodookhoronnu diialnist v Ukraini [State expenditure on nature protection activities in Ukraine]. Ekonomika ta suspilstvo – Economy and society, 48. DOI: https://doi.org/10.32782/2524-0072/2023-48-47 Retrieved from: https://economyandsociety.in.ua/index.php/journal/ article/view/2248/2171. [in Ukrainian].

3. Vyhivska, I.M., Zelenina, O.O., & Kuliy-Dem’yaniuk, Yu.V. (2015). Ekonomichnyi efekt pryrodookhoronnoi diialnosti pidpryiemstv APK [Economic effect of environmental protection activities of agricultural enterprises]. Naukovyi visnyk Uzhhorodskoho universytetu. Seriia «Ekonomika» – Scientific Bulletin of Uzhhorod University. Series «Economics», 2 (1), 77–79 [in Ukrainian].

4. Nemchenko, V.V., & Rumiantsev, I.V. (2020). Rol ekolohichnykh investytsii u pryrodookhoronnu diialnist Ukrainy [The role of environmental investment in natural environmental activities]. Prychornomorski ekonomichni studii – Black sea economic studies, 49, 129–134. DOI: https://doi.org/10.32843/bses.49-21 [in Ukrainian].

5. Boychenko, M.V. (2007). Otsinka perspektyv transformatsii pryrodnoho seredovyshcha yak rezultatu antropohennoho vplyvu na dovkillia [Assessment of the prospects for the transformation of the natural environment as a result of anthropogenic impact on the environment]. Ekonomichnyi visnyk Natsionalnoho hirnychoho universytetu – Economic Bulletin of the National Mining University, 4, 69–74 [in Ukrainian].

6. Boiko, Ye.O., & Obrezkova, Yu.Yu. (2016). Investuvannia pryrodookhoronnoi diialnosti yak stratehichnyi napriam publichnoho administruvannia [Environmental investment as a strategic direction of public administration]. Prychornomorski ekonomichni studii – Black sea economic studies, 11, 199–203 [in Ukrainian].

7. Matveiev, S.P. (2024). Ekonomichne stymuliuvannia v systemi finansovoho zabezpechennia ekolohizatsii vyrobnytstva [Economic stimulation in the system of financial security of environmental production]. Transformatsiina ekonomika – Transformation Economy, 2 (07), 45–49. DOI: https://doi.org/10.32782/2786-8141/2024-7-8 [in Ukrainian].

8. Ivanova, T.V. (2017). Ekolohizatsiia yak funktsiia innovatsiinoho rozvytku ekonomiky Ukrainy [Greening as a function of innovative development of the Ukrainian economy.]. Infrastruktura rynku – Market Infrastructure, 7, 276–279 [in Ukrainian].

9. Medynska, N.V. (2022). Ekonomichnyi mekhanizm pryrodokorystuvannia v umovakh detsentralizatsii: sutnisna kharakterystyka, typy, iierarkhiia [Economic mechanism of nature management in the context of decentralization: essential characteristics, types, hierarchy]. Ekonomika ta derzhava – Economy and state, 2, 97–102. DOI: 10.32702/2306-6806.2022.2.97 [in Ukrainian].

10. Derzhavna sluzhba statystyky Ukrainy [State Statistics Service of Ukraine]. ukrstat.gov.ua. Retrieved from: https://www.ukrstat.gov.ua/ [in Ukrainian].

11. Farrell, M.J. (1957). The Measurement of Productive Efficiency. Journal of Royal Statistical Society, 3, 253–290 [in English].

12. Sakhno, A.A., & Zaremba, O.E. (2024). Otsinka zemelnykh resursiv silskohospodarskykh pidpryiemstv u konteksti efektyvnoho vykorystannia mineralnykh ta orhanichnykh dobryv [Assessment of land resources of agricultural enterprises in the context of efficient use of mineral and organic fertilizers]. Efektyvna ekonomika – Efficient economy, 1. DOI: http://doi.org/10.32702/2307-2105.2024.1.27 Retrieved from: https://www.nayka.com.ua/index.php/ee/ article/view/2873/2909 [in Ukrainian].

13. Sakhno, A.A., & Tarasyuk, T.T (2024). Otsinka efektyvnosti pryrodookhoronnykh zakhodiv u konteksti vyrishennia ekolohichnykh problem [Assessment of the effectiveness of e nvironmental protection measures inthe context of solving environmental problems]. Ahrosvit – Agroworld, 20, 40–51. DOI: 10.32702/2306-6792.2024.20.40 [in Ukrainian].

14. Sakhno, A.A., Chikov, I.А., & Nedoborovskyi V.І. (2022). Otsinka derzhavnoho finansuvannia naukovo-tekhnichnoi diialnosti za holovnymy rozporiadnykamy koshtiv u konteksti zabezpechennia ekonomichnoi efektyvnosti [Assessment of state financing of scientific and technical activities according to the main distributors of funds in the context of ensuring economic efficiency]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 4 (62), 86–100. DOI: 10.37128/2411-4413-2022-4-6 [in Ukrainian].

15. Sakhno, A.A., & Boltovska, L.L. (2023). Efektyvnist vykorystannia tekhnolohii u konteksti dotrymannia pokaznykiv ekonomichnoi bezpeky pidpryiemstv [Efficiency of the use of technologies in the context of compliance of indicators of the economic security of enterprises]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 2 (64), 104–119. DOI: 10.37128/2411-4413-2023-2-7 [in Ukrainian].

16. Sakhno, A.A., & Boltovska, L.L. (2024). Funktsionuvannia subiektiv hospodariuvannia v Ukraini u konteksti zdiisnennia naukoiemnoi diialnosti ta nadannia naukoiemnykh posluh [Functioning of business entities in ukraine in the context of performing scientific activities and providing scientific services]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 1 (67), 37–56. DOI: 10.37128/2411-4413-2024-1-3 [in Ukrainian].

17. Honcharuk, I.V., & Vovk, V.Yu. (2024). Analiz ekolohichnoi efektyvnosti vyrobnytstva produktsii roslynnytstva v Ukraini u konteksti upravlinnia pervynnymy vidkhodamy na zasadakh staloho rozvytku [Analysis of the environmental efficiency of production of crop products in Ukraine in the context of primary waste management on the basis of sustainable development]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 3 (69), 140–162. DOI: 10.37128/2411-4413-2024-3-9 [in Ukrainian].

All journal issues

About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

History of the journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).