PUBLIC PROCUREMENT: WAYS FOR RESOLVING ORGANIZATIONAL, CONTROL AND ACCOUNTING PROBLEMS
Journal Title: Сталий розвиток економіки - Year 2016, Vol 32, Issue 3
Abstract
Purpose. The aim of the article is to research the process of implementation of procurement by means of the electronic system (ProZorro), evaluation of existing legislative acts and their provisions (including on performance monitoring and accounting). Research tasks are to identify the problematic aspects on mentioned areas and the development of proposals on their solution. Methodology of research. General scientific and special methods are used to achieve the purpose and objectives of research: deontic logic – in carrying out evaluations of legislation norms in issues of categorical definitions; comparison – to assess the advantages and disadvantages of the Ukrainian electronic system ProZorro; analysis and generalization – to establish stages and construction of control algorithm for implementation of innovations, and develop of proposals to improve the organizational, accounting and control foundations for implementation of public procurement. Findings. The article contains an assessment of certain provisions of normative and legal acts on the implementation of public procurement. The definition of the notion “public procurement” is proposed in the article. Advantages and disadvantages of Ukrainian electronic system “ProZorro” for the implementation of procedures for the procurement are characterized, the ways for its improvement are proposed, the need in ensuring its relationship with the accounting systems of entities and participants of trades is substantiated. The main stages are established and managing algorithm for introduction of innovations in the field of public procurement is constructed. It is proved that logical sequence of steps will avoid a number of shortcomings and form the effective system of public procurement. The role of monitoring in ensuring effectiveness of expenditure of funds on public procurement of goods, works and services is determined in the article. The procedure of identification of operations (elements of procedures) of procurement is substantiated. Maximum risk is inherent to these operations of procurement. Powers of entities for control over operations with maximum risk are substantiated. The recommendations on the use of modern information technologies for monitoring the individual transactions are given. Originality. Theoretical, normative and legal basics as well organizational principles for improvement of the process of public procurement in the part of positioning stages, organizational, accounting and control issues and formation of the most convenient electronic system are developed. Practical value. Using of the recommended approach will allow improving and optimizing the process of public procurement, to achieve improvement of quality control and efficiency of documentary ensuring.
Authors and Affiliations
Nadiia Khorunzhak
Keywords
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