Open AccessThe genesis of control in public procurement
Author(s) -
Світлана Василівна Сисюк
Publication year - 2020
Publication title -
vìsnik ekonomìki
Language(s) - English
Resource type - Journals
eISSN - 2786-4545
pISSN - 2786-4537
DOI - 10.35774/visnyk2020.02.208
Subject(s) - procurement , control (management) , business , inefficiency , public sector , legislation , ukrainian , process (computing) , accounting , risk analysis (engineering) , economics , computer science , marketing , political science , management , economy , linguistics , philosophy , law , microeconomics , operating system
. The activities of public sector entities; especially budgetary institutions; are closely related to the presence of a significant amount of material resources. The inefficiency of the control over their acquisition leads to significant losses of budget funds. Therefore; it is important to formulate new approaches to exercising control in the field of procurement. This area of scientific research is especially relevant due to the shortage of public funds; the crisis in the Ukrainian economy and the inefficiency of management.The purpose of the article is to carry out a critical assessment of the regulatory framework and the current control system in the field of procurement for public funds; scientific substantiation of the possibilities of improving the methods and techniques of control; including using risk systems.Methods. In the process of conducting a critical assessment of the current regulatory documents in the field of procurement control for public funds; as well as studying the processes of transformation of the control system; general scientific empirical and logical research methods were used. Analysis and evaluation have been applied to study the current control system and its forms; as well as to identify the shortcomings of control and positioning of ways to overcome them. The information base of the study is regulatory documents on procurement control for public funds; scientific works of Ukrainian scientists; descriptions of Prozorro and Dozorro systems; and others.Results. An analysis of the regulatory support of procurement control for public funds made it possible to establish the positive impact of changes in existing legislation on the effectiveness and forms of control. The expediency of developing and approving the Procedure for monitoring purchases for public funds using an approach based on risk assessment is substantiated. An express analysis of the key risks of public procurement is proposed and their composition is identified.Discussion. A further study of the practice and methods of applying risk assessment systems; including in the process of express analysis; will optimize the control of procurement for public funds; and will also increase its efficiency and effectiveness.