ISSN 2413-2322 (Online)

ISSN 2221-1055 (Print)

UDS: 338.24:352/353.071(477)(094) DOI: https://doi.org/10.32317/2221-1055.201912006
Фінансові відносини та бухгалтерський облік

Managing the financial potential of the united territorial communities / Zinchuk T.O., Patynska-Popeta M.M. // Ekonomika APK. - 2019. - № 12 - P. 6

The purpose of the article is to generalize theoretical approaches and methodological foundations of the mechanism of managing the financial potential of united territorial communities (UTC). Research methods. The article is based on the dialectical method of cognition of processes and phenomena, as well as such scientific methods as monographic (for analysis of elements of the system of financial potential management UTC), empirical (for complex assessment of the current state of the research object), abstract and logical (for theoretical generalizations and conclusions). Research results. The economic essence of a category “management of financial potential of UTC” was generalised. Components of the system for managing financial potential of UTC were identified. The purpose, principles, targets, directions, stages, functions, tools of realisation, sources of financing, methods, and functional elements of management of financial potential of communities were investigated. There were determined ways to effective management of the financial potential of UTC, which is based on attracting additional financial resources, ensuring their rational distribution and use on basis of openness and transparency, taking into account the specificity of separate community. Elements of scientific novelty. Theoretical foundations of the mechanism of financial potential management were further developed. Basic elements of the mechanism of financial potential management of UTC were identified. The author's definition of a concept of “financial potential management of united territorial communities” was proposed. Practical significance. Main problems of the process of financial potential management were systematised, and directions for the improvement of the mechanism of managing financial potential of UTC in ensuring sustainable development were defined. Tabl.: 3. Figs.: 3. Refs.: 25.
Key words: financing sources; mechanism of financial potential management; united territorial communities; sustainable development; financial potential; financial capacity

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