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


Issue №: 6 (46)

Published: 2019.08.13
DOI: 10.37128/2411-4413-2019-6

The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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DOI: 10.37128/2411-4413-2019-6-21
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KALETNIK Hrygoriy  –  Doctor of Economic Sciences, Professor, Academician of NASS of Ukraine, President of the  “Ukrainian Scientific-Educational Consortium”, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: rector@vsau.org).

ZDYRKO Nataliya  –  PhD in Economics, Associate Professor of Audit and State Control. Vinnytsia National Agrarian University. (21008, Vinnytsia, Soniachna str. 3, е-mail: Natashka26@i.ua).


The essence and importance of public procurement for the effective development of enterprises, 

institutions and organizations of the budget sphere are investigated. The main subjects of public financial 

control and monitoring of the use of budget funds in the part of public procurement are identified. It is 

established that in addition to the State-vested powers of the Antimonopoly Committee of Ukraine and the 

Accounting Chamber, the State Audit Service of Ukraine is one of the determining bodies of control. The 

estimation of the main indicators and the control measures carried out, as well as the means of the results of 

the public procurement audits, is given. The general information on the results of the public financial control 

and the information about the detected violations, as well as the shortcomings in the field of public financial 

control over public procurement are analyzed. The monitoring of the effectiveness and efficiency of public 

procurement was evaluated. The peculiarities of carrying out each of the public procurement procedures are 

investigated and the detailed information in the part of the analytical data by procurement methods is given. 

The main problematic aspects and typical violations in the field of public procurement are identified. The key 

directions under which public procurement policy should be formulated are suggested.

Keywords: public procurement, state control, state audit service, open bidding, competitive dialogue, negotiation procedure, sub-procurement, control measures, financial violations.

List of references

1. Pro publichni zakupivli: Zakon Ukrainy vid 25 hrudnia 2015 roku №922-VIII [Law of Ukraine on public procurement  from December  25 2015 №922-VIII.]  Retrieved from: https://zakon.rada.gov.ua/laws/show/922-19 [in Ukrainian]

2. Polozhennia pro Derzhavnu audytorsku sluzhbu Ukrainy vid 3 liutoho 2016 r. № 43 [Regulations on the State Audit Service of Ukraine from February 3 2016, № 43]. Retrieved from: https://zakon.rada.gov.ua/laws/show/43-2016-%D0%BF [in Ukrainian]

3. Zvity Derzhavnoi audytorskoi sluzhby Ukrainy za 2016, 2017, 2018 roky:  ofitsiinyi sait derzhavnoi audytorskoi sluzhby.  [Reports of the State Audit Service of Ukraine for 2016, 2017, 2018: official site of the State Audit Office of Ukraine]. Retrieved from: http://www.dkrs.gov.ua. [in Ukrainian]

4. Chigudu, D. (2014). Public procurement in Zimbabwe: issues and challenges. Journal of Governance and Regulation, 3, 4, 21-26 [in English]

5. Olefir, A. O. (2017). Problemy publichnykh zakupivel kriz pryzmu yevropeiskoho dosvidu [Problems of public procurement through the prism of European experience]. Teoriia i praktyka pravoznavstva -  Theory and Practice of Law.  1. Retrieved from: http://nbuv.gov.ua/UJRN/tipp_2017_1_7  [in Ukrainian]

6. Kozlov, S. (2005). Derzhavni zakupivli: problemy ta perspektyvy [Public Procurement: problems and prospects]. Yurydychna hazeta - A juristical newspaper. 7(43), 4-5 [in Ukrainian]

7. Taranenko, O. (2014). Suchasni zakhody zapobihannia koruptsii u sferi derzhavnykh zakupivel [Current anti-corruption measures in the area of  public procurement].  Derzhavne upravlinnia: teoriia ta praktyka  -  Public administration: theory and practice.  2. Retrieved from: http://academy.gov.ua/ej/ej20/PDF/4.pdf. [in Ukrainian]. 

8. Zdyrko, N. H. & Shevchuk, O.D. (2018). Derzhavnyi finansovyi  kontrol v Ukraini: suchasnyi stan ta perspektyvy rozvytku [State financial control in Ukraine: the modern state and prospects of development].  Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky: vseukrainskyi naukovo-vyrobnychyi zhurnal  -  Economy. Finances. Management: pressing questions of science and practice : allukrainian scientific and production magazine. 5 (33), 7-24 [in Ukrainian].

9. Khramkyn, A. A. (2007). Korruptsyonnaia ustoichyvost hosudarstvennыkh zakazchykov [Corruption Resilience of Government Customers].  Vserossyiskaia praktycheskaia konferentsyia «Hosudarstvennыe y munytsypalnыe zakupky» -  All-Russian Practical Conference «State and Municipal Procurement». Jurisprudence [in Russian].

All journal issues

About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.


Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 450 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.