ANALYSIS AND EVALUATION OF TRANSPARENCY OF ACTIVITIES OF COMMUNAL ENTERPRISES IN CONDITIONS OF DECENTRALIZATION

Keywords: utilities, transparency, communal enterprise, decentralization

Abstract

The level of economic development of regions and the country as a whole depends on the effective functioning of public utilities, as their activities are related to the livelihood of communities and territories. Of great importance are the transparency and openness of enterprises, which allow efficient use of financial resources. Therefore, studies of the transparency of utilities, efficiency and effectiveness of their activities are relevant, especially in conditions of decentralization. The purpose of the work is to analyze the transparency of enterprises, as well as to develop proposals for their improvement. The information base of the study was professional literature, official statistics, websites of public enterprises of the city of Kremenchuk, studies of domestic and foreign scientists. The article considers the peculiarities of the communal economy of Ukraine, analyzes the level of transparency and accountability of some communal enterprises of the city of Kremenchuk on the basis of the Methodology of publicity research of communal enterprises. According to the results of the study, their rating for 2019 was formed. The key problems of transparency and accountability of communally owned enterprises have been identified. These include: imperfection of the regulatory framework governing the activities of public utilities; uneven quality and completeness of publication of public information about utilities both in territorial communities and on official state websites; lack of transparency in their activities. Proposals have been formulated and practical recommendations have been given for the publication of information by public utilities about their activities, increasing their accountability. The proposed directions for solving problems depend on the well-coordinated work of the leadership of local governments and utilities. The implementation of these proposals regarding the functioning of enterprises of communal ownership will lead to positive shifts in the field of communal services, and will also contribute to an increase in the efficiency and effectiveness of the activities of communal enterprises.

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Published
2021-02-23
How to Cite
Didur, S., Glukhova, V., & Kravchenko, K. (2021). ANALYSIS AND EVALUATION OF TRANSPARENCY OF ACTIVITIES OF COMMUNAL ENTERPRISES IN CONDITIONS OF DECENTRALIZATION. Economy and Society, (24). https://doi.org/10.32782/2524-0072/2021-24-39
Section
FINANCE, BANKING AND INSURANCE