Competitiveness of financial inspectors at agrarian enterprises and measures increase it

Economic Annals-ХХI: Volume 159, Issue 5-6, Pages: 71-73

Citation information:
Klokar, O. (2016). Competitiveness of financial inspectors at agrarian enterprises and measures increase it. Economic Annals-XXI, 159(5-6), 71-73. doi: https://doi.org/10.21003/ea.V159-15

Oleg Klokar
D.Sc. (Economics),
Associate Professor,
Professor of the Department of Finance and Credit,
Bila Tserkva Institute of Economics and Management of Higher Educational Establishment
«Open International University of Human Development «Ukraina»
42, 2^nd Komsomolskii Lane, Bila Tserkva, 09100, Ukraine
klokar@rambler.ru

Competitiveness of financial inspectors at agrarian enterprises and measures increase it

Abstract. Introduction. Ukraine’s integration in the global economic arena, implementation of effective reforms as well as improvement in the welfare of citizens, would only be possible under conditions of competitive workforce, particularly in the agricultural sector. However, the absence of positive results of the agrarian reform related to distribution of land and farm property), lack of efficient financial incentives for farmers and inexistence of a long-term development strategy has had a negative impact on attitudes towards work and the competitiveness of the sector. Therefore, increasing the mobility of social capital is one of the most topical issues at the current stage of development of the Ukrainian agricultural sector.

Purpose. Taking into account the topicality of the problem and insufficient knowledge of the abovementioned issues, the purpose of this article is to study theoretical, methodological, scientific and practical fundamentals of the assessment of financial controllers’ com­petitiveness with regard to the economic activity of agricultural enterprises and introduce measures aimed at its further improvement.

Results. The conducted analysis has shown that there are several scientific approaches to the definition of categories such as «financial inspector», «controlling service» and «competitiveness of financial inspector». Individual components of each definition differ only slightly. Most scholars and practitioners who have been researching this issue define the financial controller as a person who works in the financial management system relevant to planning and prognosis of a stable financial condition of legal entities carrying out commercial activities. In view of the above, the controlling service is a subdivision of a business entity which is responsible for the implementation of its overall sustainable and long-term concept of efficient management of financial and economic activities in terms of changing socio-economic relations. Hence, the competitiveness of the financial controller is a professional capacity to fully realise the right to work related to the controlling service and to receive a decent remuneration for this work. The analysis based on the theoretical, methodological, scientific and practical fundamentals of the assessment of the competitiveness level of financial controllers of agricultural enterprises has shown that this category of employees is important but hardly competitive on the labour market. This is due to a significant disparity between the preferences of employers and employees to assess the major features and characteristics of the competitiveness of financial inspectors, where the professional skills and education level are dominant. To improve the situation, it is necessary to create positions and increase the income level for highly qualified specialists of both sexes, and social and age groups.

Conclusions. The abovementioned approach is complex, interconnected and it will determine the preconditions for a comprehensive efficiency analysis of the competitiveness of financial inspectors and the possibility of its adaptation to modern social and economic relations in society. It will also provide the definition and characteristics of the economic concept of competitiveness of farmers.

Keywords: Agricultural Sector; Financial Controller; Financial Controlling; Competitiveness of Labour Force; Labour Market

JEL Classіfіcatіon: J21; J22; J23; J30; J31

DOI: https://doi.org/10.21003/ea.V159-15

References

1. State Statistics Service of Ukraine (2015). Agriculture of Ukraine 2014: Statistical Yearbook. Kyiv (in Ukr.).
2. Blank, I. A. (1999). Bases of financial management. Kyiv: Nika-Center (in Russ.).
3. Vang, Sh. (2008). Displays of controlling in NR China, Controlling in business: theory and practice. Forming of market economy, collection of scientific works, KNEU, 20-25 (in Ukr.).
4. Hilton, R. W. (2010). Managerial Accounting. (9^th ed.). McGraw-Hill Higher Education
5. Horvath, P. (1994). Controlling, (5^th Auflage), Munchen (in German).
6. Reichmann, T. (2011). Controlling mit Kennzahlen, (8^th Auflage), Vahlen Verlag, Munchen (in German).
7. Serfling, K. (1992). Controlling, (2^nd Auflage), Kohlhammer, Stuttgart, Berlin, Koln (in German).
8. Weber, J. (1993). Logistik-Controlling, (3^th Auflage), Stuttgart (in German).
9. Davidovich, I. E. (2008). Controlling. Kyiv: Center of educational literature (in Ukr.).
10. Karpenko, T. I. (1998). Days of self-determination, Graduating Student: profession and career. Appendix to the magazine «Personnel», 1, 3-9 (in Russ).
11. Kovalev, D. V. (2008). Determination of jurisdictions of comptroller with the use of matrix of RSMM (pp. 214-216). Forming of market economy: Collection of Scientific Works. Kyiv: KNEU (in Ukr.).
12. Anankina, E. A., Danilochkin, S. V., Danilochkina, N. G., et al. (1998). Controlling as an instrument of management an enterprise. Danilochkina N. G. (Ed.). Moscow: YUNITI.
13. Tereschenko, O. O., & Babyak, N. D. (2013). Financial controlling. Kyiv: KNEU (in Ukr.).
14. Falko, S. G. (2008). Controlling for leaders and specialists. Moscow: Finances and Statistics (in Russ.).
15. Podderegin, A. M., Bilik, M. D., Buryak, L. D., et al. (2004). Finances of enterprises. (5^th ed.). Kyiv: KNEU (in Ukr.).

Received 06.05.2016