Accounting and analytical support of state (public) tender purchase in at LLC “Construction Company “Progrestechbud”
Students Name: Mykhalyk Mariana Viktorivna
Qualification Level: magister
Speciality: Accounting and Taxation
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2020-2021 н.р.
Language of Defence: ukrainian
Abstract: Mykhalyk M.V. Shepel T.P. (head of the project). Accounting and analytical support of state (public) tender procurement in LLC «Construction company «Prohrestekhbud». Master’s qualification work. – Lviv Polytechnic National University, Lviv, 2020. Extended annotation. At the current stage, state tender «competitions» provide for the presence of a complex organizational and economic mechanism, what is necessary for their holding based on the task of obtaining high final efficiency, which raises the reasons to talk about public procurement systems as structurally built in accordance with sets of key principles, a set of elements. For assessing its overall performance, as well as the conditions and factors of its achievement, aimed at minimizing losses of a financial and qualitative nature, which can be accompanied by the acquisition of goods (works, services) for government needs, among which are methods developed by international organizations. Research object is to coordinate and regulate the processes of the life cycle of public procurement between the proposals of various participants, or the competition, which is held with the aim of selecting the best, in accordance with economic benefit, proposals in which LLC «Construction company «Prohrestekhbud» appears as a participant. The subject of the study was the accounting and analytical aspects of procurement for public funds. The purpose of the study should be considered to deepen the theoretical, methodological and organizational foundations and develop scientific and practical recommendations for LLC «Construction company «Prohrestekhbud» to develop control and analysis of public (government) procurement based on the norms of transparency declaration and procurement accountability. Systematic changes and amendments of legislation in terms of varying the construction of the life cycle process of public procurement are a «litmus indicator» of the re-evaluation and distribution of the functions of the public service (through budget funding), as well as increasing the level of public interest in embodied or approved investment projects in the infrastructure of villages, cities and regions of Ukraine. Moreover, successful public procurement procedures are an effective incentive to positive economic changes both for the population of the areas within which the project will be implemented and for the Customers and Executors of the procurement items. So, guided by the goal of visualizing the change in the content of the concept of «public procurement» within the time range by both Ukrainian and foreign scientists, the chronology of the transformation of the interpretation of this interpretation was investigated [1-3]. There is no doubt, public procurement should be considered as an integrated object of control and analysis for structuring procurement tools, benchmarking of interaction between customers and procurement participants in accordance with individual features and characteristics of contract conditions based on the implementation of the basic principles of tenders, which made it possible to generate information for the needs of managing resource allocation processes at the level of LLC «Construction company «Prohrestekhbud». It was established that the «information and technological breakthrough» of the state level, which could be observed from the moment of testing and launch of the electronic platform for state (public) tender purchases, partially led to a revision of the priority areas of development of the general contracting company «Prohrestekhbud» and the direction of the «vector of actions» for participation in public bidding [4-5]. When analyzing one of Prohrestekhbud’s performance indicators in tender races, the following is identified: significant values of % decrease in price are observed in those projects where Prohrestekhbud previously planned to carry out the entire scope of construction work specified in the terms of reference independently (without involving third-party organizations or subcontractors); fixation of the fact of active auction procedures, not always due to a large number of competitors; in tender procedures, where the value of the indicator «% price reduction» is less than one, the Limited Liability Company «Construction Company «Prohrestekhbud» is declared the winner with a price offer, which was indicated when loading the tender proposal to the electronic procurement site, despite the «steps» of competitors, because when checking the documentation of «price leaders» numerous facts of violations of qualification criteria were established, ultimately led to their disqualification; the average value of the reduction in the price of state projects is 3.28%, which makes it possible to identify the construction company «Prohrestekhbud» as an active participant in the Auction stage. Set out to highlight all business operations carried out by the construction company «Prohrestekhbud» from the stage of planning participation in the tender until the announcement of the winner and the formation of a report on the results of the contract in accounting, the step-by-step algorithm of public procurement and the interconnected activities of the construction company «Prohrestekhbud» is reproduced. Key words: state (public) tender procurement, electronic platform «ProZorro» procurement life cycle, effective participation, institutional control, analysis methodology. List of references. 1. Black, S. (2020). 2020 Trends & Developments. Public Procurement And Government Contracts. Retrieved from https://www.hklaw.com/en/insights/ publications /2020/04/2020-trends--public procure-ment-and-government. 2. Lloyd, R. (2020). What is public procurement. Definitional problems and implication. Retrieved from https://www.researchgate.net/ publication/237538383. 3. Rakar, I. (2020). Transparency in Public Procurement – the Case of Slovenia. Retrieved from https://content.sciendo.com/configurable/contentpage/journals $002fdanb$002f10$002f3$002farticle-p221.xml. 4. Shatkovsky, O.P (2020). Electronic public procurement: the search for the Ukrainian way. Retrieved from http://eupublicprocurement.org.ua/e-procurementfinding- a-way-forukraine.html? Lang = UK. 5. Habluk, О.А. (2020). Audit of efficiency in the system of state financial control, its essence on the need for implementation in Ukraine. Retrieved from http://www.economyandsociety.in.ua/ journal/10_ukr/140.pdf.