https://doi.org/10.23939/eem2018.02.027

UDC 658.012
S. Babinska
PhD in Economics, Assistant
Lviv Polytechnic National University

EVALUATION OF ECONOMIC EFFICIENCY AND DIRECTIONS
OF IMPROVEMENT OF INFORMATION PROVISION
OF INNOVATIVE PROJECTS
Abstract. The process of information provision of innovative projects is complex, since it requires the application of certain skills of a methodological and technical nature. The design and implementation of innovative projects begins with the collection and processing of information about the external envi¬ronment and internal processes. Using at this information systems raises the effectiveness of their implementation. However, him permanent impro¬vements will result in the successful implementation of innovative projects.
Key words: information, information provision, innovative projects.

Література – 8.

https://doi.org/10.23939/eem2018.02.067

UDC 330.016
A. Chushak-Holoborodko
PhD in Economics, Associate professor
O. Didukh
PhD in Economics, Senior lecturer
R. Zaderetska
PhD in Economics, Assistant professor
Lviv Polytechnic National University
DETERMINING THE EFFICIENCY OF THE FINANCIAL OUTSOURCING USE BY AN ENTERPRISE-CUSTOMER
Abstract. The article disclosed the essence of the financial outsourcing and its place in the outsourcing activity system of an enterprise-customer. It is determined that financial outsourcing can be considered as one of the subspecies of management processes outsourcing. The delegation of financial functions to the third-party organization has a number of advantages, but this is also rather risky considering the importance of such a function qualitative performing. That is why the determination of financial outsourcing efficiency is an important task. So it is proposed to use a complex of indicators, as it would enable consideration of all peculiarities of this activity. To determine the result of delegating the financial functions to outsourcer, one should first of all estimate the cost efficiency of such an activity. It is also important to compare rate of growth in profits and income before and after outsourcing implementation. We should mention that different functions, which are being delegated to the third-party, influence on different sides of enterprise-customer activity, so the system of indicators is being determined and the main of them have been calculated by the example of domestic enterprises.
Key words: оutsourcing, financial outsourcing, outsourcing activity, outsourcing cost efficiency, indicators of outsourcing efficiency.

Література – 7.

https://doi.org/10.23939/eem2018.02.007

UDC 334.72
O. Pyroh
Doctor of Economic Science, Professor
M. Tomych
PhD Student
Lviv Polytechnic National University
PUBLIC PRIVATE PARTNERSHIP IN EXTERNAL ECONOMIC ACTIVITY: THEORETICAL ASPECTS
Abstract. The article analyzes the concept and the meaning of public private partnership. After the defi¬nitions of public private partnership were systematized, its essentical characteristics were specified and its meanings in external economic activity were outlined. It made possible to improve the definition of public private part¬ner¬ship in external economic activity as the interaction between the state and business structures, namely Ukrainian economic entities and foreign economic entities (as well as the interaction between Ukrainian economic entities and other states), that is one of the conditions for attracting the necessary investments, increasing innova¬tive activity of economy, developing economic and social infrustructure and solving economic and social issues, etc.
Keywords: public private partnership, external economic activity, theoretical aspects, economic development, interaction.

Література – 13.

https://doi.org/10.23939/eem2018.02.051

UDC 657.631
V. Shkvir
PhD in Economics, Associate Professor
I. Borshchuk
PhD in Economics, Associate Professor
Lviv Polytechnic National University
METHODOLOGY OF CONSTRUCTION ACCOUNTING NOMENCLATURE CODES OF NON-AUTOMATIC INFORMATIONAL BASE OF COMPUTER ACCOUNTING SYSTEM

Abstract.The basic approaches for creation a computer accounting informational system (KIS-BO) have been determined and the theoretical aspects of designing non-automatic information base (IB) have been found out. The main emphasis is on such a component of ectopic IB, as the codes of accounting nomenclature, because the further effective exploitation of KIS-BO depends on their rational construction. It is shown that classification and encoding is an undivided creation and operation element of the computer informational base. The aim of classification and encoding is to order and coordinate various objects, concepts, properties or other elements of information. The employment of codes can significantly reduce the amount of information and the complexity of its processing at all stages of the technological process of automated data processing.
The method of designing codes of accounting nomenclature is proposed and an example of this implementation is given.
Key words: computer information accounting system, information support, non-authomatic informa¬tion base, machine information base, classification and encoding of information.

Література – 11.

https://doi.org/10.23939/eem2018.02.033

UDC 657.01:316.776:159.937
O. Vysochan
Doctor of Economic Sciences, Professor
O. Vysochan
PhD in Economics, Associate professor
Lviv Polytechnic National University
APPERCEPTIVE DEFECTS IN ACCOUNTING
INFORMATION SYSTEM

Abstract. The article is concerned with a relevant issue oforigin and adverse effects caused by defects of accounting and information system. The aim is the research and categorization of defects related to the perception of accounting information by recipients and the influence of such defects on efficiency of decision-making. Interdependence between the part of information unperceived by the consumer because of defects and coefficient of accounting information perception has been determined in this work. The work is also concerned with the classification of defects that may arise in accounting and information system of economic entities and stem from one of the reasons caused by other information system constituents or their combination: peculiarities (including psychological, medical and biological ones) of the recipient; characteristics of accounting information source; transit properties of transmitting medium; qualitative, quantitative, value and formal properties of accounting information. Factors affecting apperception of accounting information by the consumer have been characterized. Three types of complex apperceptive defects arising as a result of various impact factors combination have been pointed out and specified: type I – due solely to internal factors; transmitting medium, accounting information and its source are not involved in their generation; type II – arise in the course of processing information by the person concerned though their reasons are external; type III – combine characteristics of the first type (source of origin, accounting information, its generator and/or transmitting medium) and the second type (primary cause: internal characteristics of the recipient). It has been concluded that apperceptive defects influence accounting system of economic entity, and they are one of the reasons leading to aberration of accounting and information flows.
Key words: accounting information, recipient, information source, transmitting medium, accounting system, apperception of information.

Література – 11.