BUSINESS INFORM №6-2015

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34

Section: Finance, Money Circulation and Credit
UDC 336.025
Khmeliuk A. A.
Efficiency of Financial Monitoring (p. 199 - 203)
The study is aimed at theoretical substantiation of the notion of «efficiency of financial monitoring» (based on an analysis of indicators of financial monitoring), identifying indicators that characterize as well as the factors that affect this efficiency. As an indicator for efficiency of financial monitoring has been proposed to calculate the proportion of total costs for maintenance of the State financial monitoring service of Ukraine to the value of the exempt property and assets. It has been proven that an integral characteristic of financial monitoring is its efficiency, the latter should be considered in two aspects: social and economic. The social efficiency depends on the amount of funds which, based on the results of financial monitoring, has been returned to the State budget of Ukraine and is aimed at social spending. Economic efficiency is characterized by the quality of the use of resources (material, labor, financial). The principles, on which an effective financial monitoring should be based are determined as: comprehensiveness, universality, accessibility. The author's method of determining the indicators for efficiency of financial monitoring on the basis of the theory of additive value, which synthesizes key performance indicators for all its actors, has been proposed. The proposed method of determining the efficiency of financial monitoring not only helps to identify the real status on the basis of direct indicators, but also, through the quantitative and qualitative factors, – to find reserves for increasing this efficiency.
Keywords: financial monitoring, efficiency, maintenance costs, State financial monitoring service, exempt property and assets, quantitative and qualitative factors
Fig.: 1. Tabl.: 2. Bibl.: 8.

Khmeliuk Alla A. – Postgraduate Student, National University of State Tax Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08200, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Khmeliuk, Alla A. (2015) “Efficiency of Financial Monitoring.” Business Inform 6:199–203.

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