CONCEPT OF ACCOUNTING OPTIMIZATION OF GOVERNANCE OF THE UNITED TERRITORIAL COMMUNITIES OF UKRAINE

Abstract

United territorial communities (hereinafter referred to as UTCs) are increasingly working towards meeting the social and environmental needs of citizens, but their creation must be accompanied by the formation of an effective mechanism for managing them. Every community needs to accumulate sufficient resources and organizational capacity to provide public services in order to solve local problems in real life and to organize the living space of each citizen. Management information needs are ensured by proper accounting and reporting. The authors study the information support for the optimization of management of domestic ATG on a multifunctional basis and reflect the concept of ensuring the optimization of management of UTCs in Ukraine. All factors influencing governance were grouped into the following main groups: defense, social, environmental, and economic. On the basis of a comprehensive study of the domestic UTC management system, the directions of use and further development of management optimization in the economy on the needs of the UTC were identified, the model of the optimization of the UTC management was developed, the potential of the existing domestic accounting and reporting system as an information base for the optimization of the UTC management was developed, and the concept of accounting security was developed optimization of UTC management. The tasks are solved in a unified system "UTC - External environment", using the systematic method of scientific research, cybernetic approach of economic-mathematical modeling, abstraction and formalization. The system includes such separate subsystems; "UTC-Military-Industrial Complex", "UTC-Social Security", "UTC-Natural Environment", "UTC-Economic Environment". The object of optimization of a supersystem and methods of increasing its reliability have been identified. Among these methods, along with the main one - reservation of all kinds, the leading method of external supplementation of the system is differentiated defense-socio-ecological-economic accounting. Its introduction will not contradict the existing national accounting and reporting system, but it will allow to obtain adequate information base for making objectively necessary optimal management decisions by community leaders.