PRE-THRESHOLD PROCUREMENT IN THE PUBLIC SECTOR: INNOVATIONS AND PROBLEMS OF OUR TIME
PSOTA Victoriia Post-graduate Student of Accounting and Audit Department of Zhytomyr State Technological University, Lecturer of accounting disciplines of Novograd Volynsky industrial economycal technical college (11700, Zhytomyr Region, Novograd-Volynsky, 13/174, Rybalko Str., e-mail: vikadrach6@ gmail.com).
In the article the research of a separate direction in accounting reforming in the budgetary sector – public procurement – is carried out. During the research an analysis of the regulatory and legislative framework was conducted, the advantages and disadvantages of public procurement through a single electronic system were determined and the analysis of electronic trading at public sector enterprises was carried out. The theoretical and practical aspects of the implementation of pre-threshold procurement are highlighted, the problems of practical application of normative documents and electronic tenders in the sphere of pre-threshold procurement are determined. The article gives practical recommendations on the organization of pre-threshold procurement at public sector enterprises. Prospects for further research are the analysis of the introduction of innovations in public procurement in practice and the search for mechanisms of improvement the existing system.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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