Abstract (ukr):
Дисертація на здобуття наукового ступеня кандидата економічних наук за
спеціальністю 08.00.09 – Бухгалтерський облік, аналіз та аудит (за видами
економічної діяльності). Житомирський державний технологічний університет. –
Житомир, 2019.
Дисертація присвячена поглибленню теоретичних положень та розробці
рекомендацій з удосконалення аналізу та контролю процедур закупівель за
державні кошти. Досліджено еволюцію процедур закупівель. Розглянуто методичні
підходи до порядку здійснення контролю та доведено, що принципи застосування
процедур закупівель є ключовою передумовою контролю. Надано авторське
визначення моніторингу закупівлі. Розглянуто повноваження суб’єктів контролю у
сфері закупівель та сучасні можливості встановлення порушень. Встановлено
оптимальні показники застосування вимірників процедур закупівель. Здійснено
аналіз критеріїв оцінки учасників процедур закупівель та встановлено їх вплив на
ефективність закупівлі. Запропоновано механізми здійснення розрахунків збитків у
сфері публічних закупівель. Проаналізовано існуючі автоматичні індикатори
ризиків та запропоновано використання електронних контрольно-аналітичних
інструментів в ході здійснення контролю.
Abstract (eng):
Dissertation for the degree of Candidate of Economic Science in specialty
08.00.09 - Accounting, analysis and audit (by types of economic activity). Zhytomyr
State Technological University. - Zhytomyr, 2019.
The dissertation is devoted to the improvement of theory and development of
recommendations on analysis and control of public procurement.
The process of the procurement procedures establishment in Ukraine is
examined and their evolution is considered, the development stages of the basic
conditions for procurement procedures are specified, the necessity of their
development in the electronic format is justified.
It is proved that the basic principles of the procurement procedures
application and their impact on revealing the violations in the field of public
procurement is a key control task as the main mechanism for preventing the public
money losses.
The methodical approaches to the order of control implementation
under transition of state purchases to the electronic format are considered.
The normative provision of control mechanisms under electronic systems,
and modern possibilities of establishing violations during procurement
procedures at all stages of the procurement process using open electronic data are
investigated.
Dissertation suggests considering the purchasing procedures, chosen
by the customer, as a controlled object. A detailed review of procurement
monitoring as a type of control is performed, and the author ’s definition of this
process is provided. The grounds for monitoring and their sources of support are
investigated as possible mechanisms for application in all types of control in the field
of public procurement.
The activity of controlling entities in the field of public procurement is
considered and their classification according to the scope of authority and in
accordance with the types of control in this area is performed.
According to the results of the analysis of the procurement
procedures’ measures, as an indicator of the procurement efficiency,
the methodical approaches to their application in the field of public
procurement are justified. The analysis showed that a monetary indicator
is the most suitable measure for procurement procedures. It enables
estimating the cost index of their efficiency, including the results of
contracts and funds spent. It is suggested to use a labor indicator for
the tender procedures analysis(loading according to the number and
type of procurement procedures conducted by one tender committee). This
approach allowed establishing theoretical load in the planning and organization of
educational processes in the field of public procurement.
The analysis of the evaluation criteria application of the
procurement procedures participants and their influence on the effectiveness
of the winner election in procurement procedure is determined. The reasonableness
of granting preferences for the participants with not the most economically
advantageous offer is analyzed. As a result, an algorithm for reviewing and
evaluating participants’ proposals is proposed with the establishment of
additional evaluation criteria, and it is proved that the use of unsubstantiated
criteria for evaluating the proposals of participants in procurement procedures can
lead to inefficient spending of public funds.
It has been established that in the field of public procurement
control, at present, the issue of determining losses caused to the state by the
results of procurement procedures conducted in violation of the legislation
is not regulated. The factors influencing the occurrence of losses are analyzed,
the classification of risk situations in the course of procurement procedures,
where violations can lead to the state losses, the main positions that require
a separate calculation of the losses incurred using separate calculation
formulas are performed. According to the results, the mechanisms
for calculating losses using modern electronic control -analytical tools
are suggested.
The data indicators of the automatic risks indicators are investigated,
which proved the presence of subjective variants of their effectiveness.
The need to refine the validity of automatic risk indicators in the part
of their signaling on real situations, which is risky, is revealed. The
necessity to develop the possibilities of actual confirmation of the
existence of violations for which the appropriate risk indicators should
work is proved, and the mechanisms for their creation are suggested.
The work of electronic systems that cover public procurement
information is analyzed in order to establish the possibility of their use
for preventing the violations and damages in the field of public procurement.
The existing electronic systems and databases that can be used to obtain
information when conducting public procurement controls are summarized.
In the course of the research, the latest directions of application of BIM
technologies in the organization of public procurement procedures are
considered for premonitoring of their effectiveness.
According to the results of the analysis, it is proposed to develop
and implement the possibility of using electronic control and analytical
tools in the implementation of public financial control and apply open
information to establish evidence of violations in the procurement
procedures.