Financial and economic results of the country club activities and their place in the system of controlling

  • Alexander Zhuchinsky Pereiaslav-Khmelnytsky Hrygorii Skovoroda State Pedagogical University
Keywords: cultural and artistic institutions, cultural house, activity, controlling, financial and economic results, promotion, management, improvement, rural territory, reform, decentralization

Abstract

The subject of the research is theoretical and practical aspects of determining the financial and economic results of the activity of cultural and artistic institution. The purpose of the work is to determine the financial and economic results of the activities of cultural and artistic institution and to establish their positive dynamics due to the introduction of controlling tools in the systematic management of its developmentThe methodological basis of the article was both general scientific and special methods of scientific knowledge. The following methods were used: monographic; economic comparisons; statistical and economic, incl. formal and factor analysis; economic and mathematical; balance; graphic. Results of work. In the process of controlling in the system of activity of cultural and artistic institutions in the countryside and managing their development, financial and economic indicators and economic results occupy an important place. This is confirmed by the example of a rural house of culture. On the one hand, high and sustainable financial and economic results of its operation are important consequences of implementation, a kind of indicators of controlling efficiency. On the other hand, they are the financial basis for its further development and improvement. This is especially valuable in the context of decentralization of power, administrative-territorial reform, changing budgeting priorities for rural cultural institutions. The field of application of results. The conclusions and results of the article can be used in the educational process of economic faculties of higher educational establishments. They should be transferred for practical use in the management of socio-cultural enterprises. Conclusions. Factor analysis is important for enhancing the financial and economic performance of a rural club as a cultural and artistic institution. Economic factor analysis refers to the gradual transition from the initial factor system (performance indicator) to the final factor system, the disclosure of a complete set of direct quantitative factors that influence the change in the effective indicator. Their choice for the analysis of a particular indicator is made on the basis of financial and economic analysis of external factors. In this case, they usually proceed from the principle: the larger the set of factors under study, the more accurate the results of the analysis will be. Factor analysis can be done through questionnaires and be an important component of the controlling system.

Downloads

Download data is not yet available.

References

1. Marhasova, V. H. (2009). Orhanizatsiyno-informatychne zabezpechennya finansovoho kontrolinhu systemy upravlinnya oborotnym kapitalom [Organizational and informational support of financial control of the working capital management system]. Aktualʹni problemy ekonomiky - Current problems of the economy, 2, 167-175 [in Ukr.].

2. Ihnatenko, M. M. (2013). Otsinka standartiv rivnya zhyttya silʹsʹkoho naselennya ta funktsionuvannya sotsialʹnoyi infrastruktury ahrarnoyi sfery [Assessment of standards of living standards of rural population and functioning of social infrastructure of agricultural sector]. Visnyk Berdyansʹkoho universytetu menedzhmentu i biznesu - Bulletin of Berdyansk University of Management and Busines, 2 (22), 59-62 [in Ukr.].

3. Antoshkina, L. I. (2005). Formuvannya polityky sotsialʹnoho rozvytku v umovakh stanovlennya rynkovykh vidnosyn [Formation of social development policy in conditions of market relations formation]. Formuvannya rynkovykh vidnosyn v Ukrayini - Formation of market relations in Ukraine. 12, 22-26 [in Ukr.].

4. Ksʹonzhyk, I. V. (2013). Sotsialʹnyy rozvytok ahrarnykh pidpryyemstv: teoretychni i praktychni aspekty [Social development of agricultural enterprises: theoretical and practical aspects]. Zbirnyk naukovykh pratsʹ VNAU, 4(81), 121-128 [in Ukr.].

5. Postol, A. A. (2018). Udoskonalennya skladovykh ta mekhanizmiv instytutsiynoho zabezpechennya konkurentospromozhnoho rozvytku ahrarnykh pidpryyemstv [Improvement of components and mechanisms of institutional support of competitive development of agricultural enterprises]. Naukovyy visnyk Uzhhorodsʹkoho universytetu. Seriya «Ekonomika», 1(51), 257-261 [in Ukr.].

6. Romanіuk, I. A. (2014). Derzhavna sotsialʹna polityka v zabezpechenni produktyvnoyi zaynyatosti silʹsʹkoho naselennya [State social policy in ensuring productive employment of rural population]. Ekonomika APK - APK Economy, 10, 105-109 [in Ukr.].

7. Rusnak, A. V. & Alyeshchenko, L. O. (2018). Perspektyvy formuvannya finansovykh resursiv ob'yednanykh terytorialʹnykh hromad [Prospects for formation of financial resources of the united territorial communities]. Ahrosvit, 6, 22-27 [in Ukr.].

8. Kucherenko, S. Yu. & Levayeva, L. Yu. (2017). Kontseptsii sotsialno-ekonomichnoho rozvytku Ukrainy [Concepts of Ukraine’s social and economic development]. Ekonomichnyy visnyk universytetu - University Economic Bulletin, 32/1, 65-71 [in Ukr.].

9. Marmulʹ, L. O. (2011). Rolʹ stratehichnoho analizu v upravlinni vyrobnychoyu diyalʹnistyu silʹsʹkohospodarsʹkykh pidpryyemstv [The role of strategic analysis in the management of agricultural production]. Naukovi pratsi Poltavsʹkoyi derzhavnoyi ahrarnoyi akademiyi - Scientific works of Poltava State Agrarian Academy, 2(1), 152-156 [in Ukr.].

Author Biography

Alexander Zhuchinsky, Pereiaslav-Khmelnytsky Hrygorii Skovoroda State Pedagogical University

postgraduate student

Published
2020-02-12
How to Cite
Zhuchinsky, A. (2020). Financial and economic results of the country club activities and their place in the system of controlling. University Economic Bulletin, (44), 35-41. https://doi.org/10.31470/2306-546X-2020-44-35-41
Section
Agrarian Еconomy