{"id":"https://openalex.org/W4393138570","doi":"https://doi.org/10.32702/2307-2105.2024.3.84","title":"\u041e\u0421\u041d\u041e\u0412\u041d\u0406 \u0417\u0410\u0412\u0414\u0410\u041d\u041d\u042f, \u041e\u0411\u2019\u0404\u041a\u0422\u0418 \u0422\u0410 \u0421\u0423\u0427\u0410\u0421\u041d\u0406 \u041e\u0421\u041e\u0411\u041b\u0418\u0412\u041e\u0421\u0422\u0406 \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0413\u041e \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u0406\u041d\u0413\u0423 \u0412 \u0421\u0418\u0421\u0422\u0415\u041c\u0406 \u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u042f \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u041e\u041c","display_name":"\u041e\u0421\u041d\u041e\u0412\u041d\u0406 \u0417\u0410\u0412\u0414\u0410\u041d\u041d\u042f, \u041e\u0411\u2019\u0404\u041a\u0422\u0418 \u0422\u0410 \u0421\u0423\u0427\u0410\u0421\u041d\u0406 \u041e\u0421\u041e\u0411\u041b\u0418\u0412\u041e\u0421\u0422\u0406 \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0413\u041e \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u0406\u041d\u0413\u0423 \u0412 \u0421\u0418\u0421\u0422\u0415\u041c\u0406 \u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u042f \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u041e\u041c","publication_year":2024,"publication_date":"2024-03-19","ids":{"openalex":"https://openalex.org/W4393138570","doi":"https://doi.org/10.32702/2307-2105.2024.3.84"},"language":"uk","primary_location":{"id":"doi:10.32702/2307-2105.2024.3.84","doi":"https://doi.org/10.32702/2307-2105.2024.3.84","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32702/2307-2105.2024.3.84","pdf_url":"https://nayka.com.ua/index.php/ee/article/download/3377/3413","source":{"id":"https://openalex.org/S4210193425","display_name":"Efektyvna ekonomika","issn_l":"2307-2105","issn":["2307-2105"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324341403","host_organization_name":"DKS Center","host_organization_lineage":["https://openalex.org/P4324341403"],"host_organization_lineage_names":["DKS Center"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Efektyvna ekonomika","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4393138570"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://nayka.com.ua/index.php/ee/article/download/3377/3413","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5069632278","display_name":"\u0413\u0430\u043b\u0438\u043d\u0430 \u041e\u0441\u0442\u0430\u043f\u0456\u0432\u043d\u0430 \u041f\u0430\u0440\u0442\u0438\u043d","orcid":"https://orcid.org/0000-0002-6733-0157","observed_orcids":["https://orcid.org/0000-0002-6733-0157"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0413. \u041e. \u041f\u0430\u0440\u0442\u0438\u043d","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-6733-0157","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5094235461","display_name":"\u0425. \u0410. \u041e\u043c\u0435\u043b\u044f\u043d","orcid":"https://orcid.org/0000-0001-7262-1525","observed_orcids":["https://orcid.org/0000-0001-7262-1525"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0425. \u0410. \u041e\u043c\u0435\u043b\u044f\u043d","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7262-1525","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"3","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.0017000000225380063,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-control","display_name":"financial control","score":0.9430000185966492},{"id":"https://openalex.org/keywords/business-management","display_name":"business management","score":0.7300000190734863},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.6589999794960022},{"id":"https://openalex.org/keywords/strategic-planning","display_name":"strategic planning","score":0.9850000143051147},{"id":"https://openalex.org/keywords/financial-diagnostics","display_name":"financial diagnostics","score":0.7990000247955322},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.9539999961853027},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9950000047683716},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.4519999921321869},{"id":"https://openalex.org/keywords/financial-condition-indicators","display_name":"financial condition indicators","score":0.7300000190734863},{"id":"https://openalex.org/keywords/ukrainian-enterprises","display_name":"Ukrainian enterprises","score":0.5879999995231628},{"id":"https://openalex.org/keywords/managerial-efficiency","display_name":"management efficiency","score":0.5230000019073486},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.3659999966621399},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.4830000102519989},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.5669999718666077}],"concepts":[{"id":"https://openalex.org/C127313418","wikidata":"https://www.wikidata.org/wiki/Q1069","display_name":"Geology","level":0,"score":0.26247337460517883}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32702/2307-2105.2024.3.84","doi":"https://doi.org/10.32702/2307-2105.2024.3.84","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32702/2307-2105.2024.3.84","pdf_url":"https://nayka.com.ua/index.php/ee/article/download/3377/3413","source":{"id":"https://openalex.org/S4210193425","display_name":"Efektyvna ekonomika","issn_l":"2307-2105","issn":["2307-2105"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324341403","host_organization_name":"DKS Center","host_organization_lineage":["https://openalex.org/P4324341403"],"host_organization_lineage_names":["DKS Center"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Efektyvna ekonomika","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32702/2307-2105.2024.3.84","doi":"https://doi.org/10.32702/2307-2105.2024.3.84","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32702/2307-2105.2024.3.84","pdf_url":"https://nayka.com.ua/index.php/ee/article/download/3377/3413","source":{"id":"https://openalex.org/S4210193425","display_name":"Efektyvna ekonomika","issn_l":"2307-2105","issn":["2307-2105"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324341403","host_organization_name":"DKS Center","host_organization_lineage":["https://openalex.org/P4324341403"],"host_organization_lineage_names":["DKS Center"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Efektyvna ekonomika","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4393138570.pdf","grobid_xml":"https://content.openalex.org/works/W4393138570.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W177414351","https://openalex.org/W2156814315","https://openalex.org/W2992942031","https://openalex.org/W3035807142","https://openalex.org/W3160501450","https://openalex.org/W4210603604","https://openalex.org/W4213432310","https://openalex.org/W4214496818","https://openalex.org/W4252792856","https://openalex.org/W4319997387","https://openalex.org/W7055592575"],"related_works":["https://openalex.org/W6997676333","https://openalex.org/W7072397751","https://openalex.org/W2229256202","https://openalex.org/W6991307256","https://openalex.org/W7016360972","https://openalex.org/W7025764967","https://openalex.org/W2747672925","https://openalex.org/W2939172239","https://openalex.org/W7093586827","https://openalex.org/W7006866539"],"abstract_inverted_index":{"\u0412":[0],"\u0441\u0442\u0430\u0442\u0442\u0456":[1],"\u0440\u043e\u0437\u043a\u0440\u0438\u0442\u043e":[2],"\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f":[3,218],"\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e":[4,31,90,153,164,224,234,258,269],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0456\u043d\u0433\u0443,":[5,45,259,270],"\u044f\u043a":[6,101,221],"\u0441\u0438\u0441\u0442\u0435\u043c\u0438":[7,148,268],"\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e\u0457":[8],"\u043f\u0456\u0434\u0442\u0440\u0438\u043c\u043a\u0438":[9],"\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445":[10],"\u0440\u0456\u0448\u0435\u043d\u044c,":[11],"\u0449\u043e":[12,131,195,250,271],"\u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454":[13],"\u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f":[14,244],"\u043c\u0435\u0442\u043e\u0434\u0456\u0432":[15],"\u0456":[16,62,104,114,138,186,232,278],"\u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440":[17],"\u0437":[18,141],"\u0431\u044e\u0434\u0436\u0435\u0442\u0443\u0432\u0430\u043d\u043d\u044f,":[19],"\u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u0447\u043d\u043e\u0433\u043e":[20,286],"\u043f\u043b\u0430\u043d\u0443\u0432\u0430\u043d\u043d\u044f,":[21],"\u043e\u0431\u043b\u0456\u043a\u0443,":[22],"\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457":[23],"\u0434\u0456\u0430\u0433\u043d\u043e\u0441\u0442\u0438\u043a\u0438,":[24],"\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f":[25,83,117,169],"\u0440\u0438\u0437\u0438\u043a\u0430\u043c\u0438,":[26],"\u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u044c\u043e\u0433\u043e":[27,187],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e.\u0420\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e":[28],"\u0435\u0442\u0430\u043f\u0438":[29],"\u0443\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f":[30],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0456\u043d\u0433\u0443":[32,154,165,219,235],"\u0432":[33,37,155,166,236],"\u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0443":[34],"\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e\u0457":[35],"\u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456":[36,106,201],"\u0421\u0428\u0410,":[38],"\u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0456":[39],"\u0442\u0430":[40,55,77,88,111,126,145,191,208,243,260,281],"\u0423\u043a\u0440\u0430\u0457\u043d\u0456.\u0412\u0438\u0434\u0456\u043b\u0435\u043d\u043e":[41],"\u0434\u0432\u0456":[42],"\u043d\u0430\u0443\u043a\u043e\u0432\u0456":[43],"\u0448\u043a\u043e\u043b\u0438":[44],"\u044f\u043a\u0456":[46,97],"\u0441\u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043b\u0438\u0441\u044f":[47],"\u0432\u043d\u0430\u0441\u043b\u0456\u0434\u043e\u043a":[48,239],"\u0442\u0430\u043a\u043e\u0433\u043e":[49],"\u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443":[50],"\u043f\u043e\u0434\u0456\u0439":[51],"\u0443":[52,70,74],"\u0441\u0432\u0456\u0442\u0456:":[53],"\u0430\u043d\u0433\u043b\u043e-\u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u044c\u043a\u0430":[54],"\u043d\u0456\u043c\u0435\u0446\u044c\u043a\u0430":[56],"(\u043a\u043e\u043d\u0442\u0438\u043d\u0435\u043d\u0442\u0430\u043b\u044c\u043d\u0430":[57],"\u0454\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0430),":[58],"\u043c\u0456\u0436":[59],"\u044f\u043a\u0438\u043c\u0438":[60],"\u0445\u043e\u0447":[61],"\u0454":[63],"\u043f\u0435\u0432\u043d\u0456":[64],"\u0432\u0456\u0434\u043c\u0456\u043d\u043d\u043e\u0441\u0442\u0456,":[65],"\u043e\u0434\u043d\u0430\u043a":[66],"\u043a\u043e\u043d\u0446\u0435\u043f\u0442\u0443\u0430\u043b\u044c\u043d\u043e":[67],"\u0457\u0445\u043d\u0454":[68],"\u043f\u0440\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f":[69],"\u0441\u0438\u0441\u0442\u0435\u043c\u0456":[71,156,168,237],"\u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442\u0443":[72,144,238],"\u043f\u043e\u043b\u044f\u0433\u0430\u0454":[73],"\u0441\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u0456":[75],"\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e\u0433\u043e":[76],"\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u043e\u0433\u043e":[78],"\u043f\u0456\u0434\u0491\u0440\u0443\u043d\u0442\u044f":[79],"\u0449\u043e\u0434\u043e":[80,230],"\u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f":[81],"\u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456":[82],"\u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044e":[84,170],"\u0441\u0443\u0431'\u0454\u043a\u0442\u0456\u0432":[85],"\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f.\u041f\u0440\u043e\u0430\u043d\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e":[86],"\u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u0456\u0441\u0442\u044c":[87],"\u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0438":[89],"\u0441\u0442\u0430\u043d\u0443":[91],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432":[92],"\u0423\u043a\u0440\u0430\u0457\u043d\u0438":[93],"\u0437\u0430":[94,227],"\u043e\u0441\u0442\u0430\u043d\u043d\u0454":[95,228],"\u0434\u0435\u0441\u044f\u0442\u0438\u043b\u0456\u0442\u0442\u044f,":[96],"\u0437\u0430\u0441\u0432\u0456\u0434\u0447\u0443\u044e\u0442\u044c":[98],"\u043d\u0438\u0437\u044c\u043a\u0438\u0439":[99],"\u0440\u0456\u0432\u0435\u043d\u044c":[100],"\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u043e\u0457,":[102],"\u0442\u0430\u043a":[103],"\u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439\u043d\u043e\u0457":[105],"\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0438\u0445":[107,135],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432,":[108,136],"\u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e":[109],"\u043c\u0430\u043b\u0438\u0445":[110],"\u043c\u0456\u043a\u0440\u043e\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432,":[112],"\u0432\u0456\u0434\u0442\u0430\u043a":[113,216],"\u043d\u0438\u0437\u044c\u043a\u0443":[115],"\u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0456\u0441\u0442\u044c":[116],"\u0440\u0435\u0441\u0443\u0440\u0441\u0430\u043c\u0438":[118],"\u0446\u0438\u0445":[119],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432.\u041e\u0441\u043e\u0431\u043b\u0438\u0432\u043e":[120],"\u0441\u043a\u043b\u0430\u0434\u043d\u0438\u043c\u0438":[121],"\u043f\u0435\u0440\u0456\u043e\u0434\u0430\u043c\u0438":[122],"\u0432\u0438\u0434\u0456\u043b\u0435\u043d\u043e":[123],"2014-2015":[124,446],"\u0440\u043e\u043a\u0438":[125],"2022":[127,448],"\u0440\u0456\u043a.\u041e\u043a\u0440\u0456\u043c":[128],"\u043e\u0431'\u0454\u043a\u0442\u0438\u0432\u043d\u0438\u0445":[129],"\u043f\u0440\u0438\u0447\u0438\u043d,":[130],"\u0437\u0443\u043c\u043e\u0432\u0438\u043b\u0438":[132],"\u0442\u0430\u043a\u0456":[133],"\u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438":[134],"\u0437\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u043e":[137],"\u0441\u0443\u0431'\u0454\u043a\u0442\u0438\u0432\u043d\u0456":[139],"-\u043f\u043e\u0432'\u044f\u0437\u0430\u043d\u0456":[140],"\u043d\u0438\u0437\u044c\u043a\u0438\u043c":[142],"\u0440\u0456\u0432\u043d\u0435\u043c":[143],"\u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044e":[146],"\u043d\u0430\u043b\u0430\u0433\u043e\u0434\u0436\u0435\u043d\u043e\u0457":[147],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0456\u043d\u0433\u0443.\u0412\u0438\u0434\u0456\u043b\u0435\u043d\u043e":[149],"\u0442\u0440\u0438":[150],"\u043d\u0430\u0439\u0432\u0430\u0436\u043b\u0438\u0432\u0456\u0448\u0456":[151],"\u0444\u0443\u043d\u043a\u0446\u0456\u0457":[152],"\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f:":[157],"\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0443,":[158],"\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0443,":[159],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u0443.\u0420\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e":[160],"\u043e\u0441\u043d\u043e\u0432\u043d\u0456":[161],"\u0437\u0430\u0432\u0434\u0430\u043d\u043d\u044f":[162],"\u043f\u0456\u0434\u0440\u043e\u0437\u0434\u0456\u043b\u0443":[163,257],"\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0456\u0439":[167],"\u0441\u0443\u0431'\u0454\u043a\u0442\u0430":[171,182],"\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f,":[172,183],"\u043f\u0435\u0440\u0435\u043b\u0456\u043a":[173,248],"\u044f\u043a\u0438\u0445":[174],"\u0432\u0438\u0437\u043d\u0430\u0447\u0430\u0454":[175],"\u0441\u043a\u043b\u0430\u0434":[176],"\u0439\u043e\u0433\u043e":[177],"\u043e\u0431'\u0454\u043a\u0442\u0456\u0432,":[178],"\u0437\u043e\u043a\u0440\u0435\u043c\u0430":[179],"\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439":[180],"\u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b":[181],"\u0447\u0438\u043d\u043d\u0438\u043a\u0438":[184],"\u0437\u043e\u0432\u043d\u0456\u0448\u043d\u044c\u043e\u0433\u043e":[185],"\u0431\u0456\u0437\u043d\u0435\u0441-\u0441\u0435\u0440\u0435\u0434\u043e\u0432\u0438\u0449\u0430,":[188],"\u0432\u0430\u0440\u0442\u0456\u0441\u0442\u044c":[189],"\u043a\u0430\u043f\u0456\u0442\u0430\u043b\u0443":[190],"\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456":[192,205],"\u0440\u0438\u0437\u0438\u043a\u0438":[193],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430.\u0417\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u043e,":[194],"\u0437\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u044f":[196],"\u0440\u0456\u0432\u043d\u044f":[197],"\u043d\u0435\u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e\u0441\u0442\u0456":[198],"\u0443\u043c\u043e\u0432":[199],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u044c\u043a\u043e\u0457":[200],"\u0441\u0443\u0442\u0442\u0454\u0432\u043e":[202],"\u0432\u043f\u043b\u0438\u0432\u0430\u0454":[203],"\u043d\u0430":[204,209,213,273,283],"\u043c\u043e\u0434\u0435\u043b\u0456":[206],"\u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439":[207],"\u0457\u0445\u043d\u044e":[210],"\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0443":[211],"\u0441\u0442\u0456\u0439\u043a\u0456\u0441\u0442\u044c":[212],"\u0440\u0438\u043d\u043a\u0443,":[214],"\u0430":[215],"\u043f\u0456\u0434\u0432\u0438\u0449\u0443\u0454\u0442\u044c\u0441\u044f":[217],"\u0440\u0438\u0437\u0438\u043a\u0456\u0432,":[220],"\u043f\u0456\u0434\u0441\u0438\u0441\u0442\u0435\u043c\u0438":[222],"\u0441\u0443\u0447\u0430\u0441\u043d\u043e\u0433\u043e":[223,275],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u0456\u043d\u0433\u0443.\u0412\u0438\u043e\u043a\u0440\u0435\u043c\u043b\u0435\u043d\u043e":[225],"\u0437\u043c\u0456\u043d\u0438":[226],"\u0434\u0435\u0441\u044f\u0442\u0438\u043b\u0456\u0442\u0442\u044f":[229],"\u0440\u043e\u043b\u0456":[231],"\u0444\u0443\u043d\u043a\u0446\u0456\u0439":[233],"\u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0430\u0446\u0456\u0457":[240],"\u0437\u0431\u043e\u0440\u0443":[241,277],"\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457":[242,280],"\u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e\u0433\u043e":[245],"\u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043d\u043e\u0433\u043e":[246],"\u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f.\u041d\u0430\u0432\u0435\u0434\u0435\u043d\u043e":[247],"\u0444\u0430\u0445\u0456\u0432\u0446\u0456\u0432,":[249],"\u043c\u043e\u0436\u0443\u0442\u044c":[251],"\u0431\u0443\u0442\u0438":[252],"\u0437\u0430\u043b\u0443\u0447\u0435\u043d\u0456":[253],"\u0434\u043e":[254],"\u0441\u043a\u043b\u0430\u0434\u0443":[255],"\u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432":[256],"\u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043a\u0443":[261],"\u0457\u0445\u043d\u0456\u0445":[262],"\u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445":[263],"\u0444\u0443\u043d\u043a\u0446\u0456\u0439.\u041e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u043e":[264],"\u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456\u0441\u0442\u044c":[265],"\u043d\u0430\u043b\u0430\u0433\u043e\u0434\u0436\u0435\u043d\u043d\u044f":[266],"\u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0457":[267],"\u0433\u0440\u0443\u043d\u0442\u0443\u0454\u0442\u044c\u0441\u044f":[272],"\u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u0456":[274],"\u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0430\u0440\u0456\u044e":[276],"\u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0438\u0437\u0430\u0446\u0456\u0457":[279],"\u0437\u043e\u0440\u0456\u0454\u043d\u043e\u0442\u043e\u0432\u0430\u043d\u0430":[282],"\u0432\u0438\u0440\u0456\u0448\u0435\u043d\u043d\u044f":[284],"\u043f\u0440\u043e\u0431\u043b\u0435\u043c":[285],"\u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0443.The":[287],"article":[288,343,398],"reveals":[289],"the":[290,308,330,336,360,375,379,391,400,405,412,454,465,474,480,495,507,512,523,528,535,544,563,566,571,578,588,592,606,610,618,623,629,644,649,668],"importance":[291,593],"of":[292,298,310,327,332,348,356,393,395,404,408,420,426,438,441,445,462,477,482,491,506,515,517,525,530,538,543,551,556,568,573,581,594,600,614,625,631,637,651,658,670],"financial":[293,302,319,406,492,508,536,554,579,585,602,615,645,663],"controlling":[294,485,493,509,616,646,664],"as":[295,353,597],"a":[296,354,417,483,598],"system":[297,497,514,620],"information":[299,385,626,677],"support":[300],"for":[301,314,389,673],"and":[303,312,323,339,363,386,402,423,431,434,447,479,502,546,553,583,590,612,628,648,675,678],"economic":[304,333,519,540],"decisions,":[305],"which":[306,350,415,526],"involves":[307],"use":[309,630],"methods":[311],"procedures":[313],"budgeting,":[315],"strategic":[316,682],"planning,":[317],"accounting,":[318],"diagnostics,":[320],"risk":[321,595],"management,":[322,501],"internal":[324,547],"control.The":[325,503],"stages":[326],"implementation":[328],"in":[329,335,359,378,494,511,533,565,570,587,617,643],"practice":[331],"activity":[334,575],"USA,":[337],"Germany":[338],"Ukraine":[340],"are":[341,370,449,498,521,634],"considered.The":[342],"allocates":[344],"two":[345],"scientific":[346],"schools":[347],"controlling,":[349,596,603],"were":[351],"formed":[352],"result":[355],"such":[357,460],"developments":[358],"world:":[361],"Anglo-American":[362],"German":[364],"(continental":[365],"European),":[366],"which,":[367],"although":[368],"there":[369],"certain":[371],"differences,":[372],"conceptually":[373],"have":[374],"same":[376],"purpose":[377],"management":[380,394,440,478,496,516,619],"system:":[381],"to":[382,453,459,473,622],"create":[383],"an":[384,518,539,557,661],"methodological":[387],"basis":[388],"ensuring":[390],"efficiency":[392,437],"business":[396,548,574],"entities.The":[397],"analyses":[399],"profitability":[401],"indicators":[403],"condition":[407],"Ukrainian":[409,427,463],"enterprises":[410],"over":[411,605],"past":[413],"decade,":[414],"show":[416],"low":[418,436,475],"level":[419,476,567],"both":[421],"general":[422,513],"operational":[424],"activities":[425],"enterprises,":[428,433,464],"especially":[429],"small":[430],"micro":[432],"thus":[435],"resource":[439],"these":[442],"enterprises.The":[443],"periods":[444],"particularly":[450],"challenging.In":[451],"addition":[452],"objective":[455],"reasons":[456,471],"that":[457,562],"led":[458],"results":[461],"author":[466],"also":[467],"points":[468],"out":[469],"subjective":[470],"related":[472],"lack":[481],"well-established":[484],"system.The":[486],"three":[487],"most":[488],"important":[489],"functions":[490,613,654],"allocated:":[499],"information,":[500],"main":[504,653],"tasks":[505],"unit":[510],"entity":[520],"considered,":[522],"list":[524,636],"determines":[527],"composition":[529],"its":[531],"objects,":[532],"particular,":[534],"potential":[537],"entity,":[541],"factors":[542],"external":[545],"environment,":[549],"cost":[550],"capital":[552],"risks":[555],"enterprise,":[558],"etc.It":[559],"is":[560,655,684],"noted":[561],"increase":[564],"uncertainty":[569],"conditions":[572],"significantly":[576],"affects":[577],"models":[580],"companies":[582],"their":[584,652],"stability":[586],"market,":[589],"therefore":[591],"subsystem":[599],"modern":[601,671],"increases.Changes":[604],"last":[607],"decade":[608],"regarding":[609],"role":[611],"due":[621],"automation":[624],"collection":[627],"appropriate":[632],"software":[633],"highlighted.The":[635],"specialists":[638],"who":[639],"can":[640],"be":[641],"involved":[642],"division":[647],"characteristics":[650],"given.The":[656],"necessity":[657],"setting":[659],"up":[660],"effective":[662],"system,":[665],"based":[666],"on":[667],"application":[669],"tools":[672],"collecting":[674],"systematizing":[676],"aimed":[679],"at":[680],"solving":[681],"problems,":[683],"substantiated.":[685]},"counts_by_year":[],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2024-03-26T00:00:00"}