ANALYSIS OF DYNAMICS AND IMPACT FACTORS ON HOUSEHOLD INCOME FROM ENTREPRENEURSHIP IN PRESENT-DAY ECONOMIC SITUATION
Abstract
Purpose – assessing the impact of external and internal environment factors upon changes in the dynamics of household income from entrepreneurship in the current economic transformations. Methodology of research. Theoretical and methodological background to the given research is represented by the works of foreign scientists, as well as scientists in this country. In the course of studies general scientific and special methods of scientific research have been used, including the following methods: scientific abstraction, logical analysis (to specify the concept of household income from entrepreneurship and its impact factors), comparative, balance, statistical groupings, graphical (for the analysis and forecasts of revenues of private entrepreneurs), induction and deduction methods (in summarizing the results and forming conclusions). The dialectical and complex approaches have also been used. Findings. The article deals with the main factors of the external and internal environment that influence the value of entrepreneurs’ income in the present-day economy. It has been revealed the greatest impact factors influencing entrepreneurs are such factors of external and internal environment as: tax policy, the level of government support for entrepreneurship, competitive atmosphere, consumers, inflation, technologies and geographical location. The comparative analysis and forecast of the dynamics of household income from private business managing has been provided. The attention is focused on the necessity to minimize the impact of external and internal environment factors on household incomes from entrepreneurship and the need to provide government support for the developing of small-scale business. Originality. Scientific novelty of the paper consists in specifying the concept of income of private entrepreneur. The influence of external and internal environment factors on incomes from entrepreneurship in the current economic situation has been considered and its dynamics has been forecasted. Practical value. The obtained results of the research can be applied to overcoming the negative economic situation in the field of entrepreneurship households within economic transformations connected with the process of European integration.
References
Березовська Х. Бюджет доходів та витрат – складова механізму фінансового регулювання діяльності малого підприємництва / Христина Березовська // Економічний аналіз. – 2012. – Вип. 11. – Ч. 2. – С. 27-40.
Бухгалтерський словник / [Бутинець Ф.Ф., Виговська Н.Г., Івахненков С.В. та ін.] ; ред.: Ф.Ф. Бутинець ; Житомир. інж.-технол. ін-т. – Житомир : ПП "Рута", 2001. – 220 c.
Варналій З.С. Основи підприємництва : [навч. посібник] / З.С. Варналій. – [3-є вид., випр. і доп.]. – К. : Знання, 2006. – 350 с. – (Вища освіта ХХ1 ст.).
Гаєвська Л.М. Розвиток малого підприємництва в контексті державної регуляторної політики / Л.М. Гаєвська // Інноваційна економіка. – 2012. – № 6. – С. 294-298.
Доходи і витрати домогосподарств України у 2010-2015 рр. [Електронний ресурс]. – Режим доступу : http://www.ukrstat.gov.ua
Дрига С. Теоретичні основи розбудови ефективної системи підприємництва в Україні / С. Дрига // Вісник Київського національного торговельно-економічного університету. – 2008. – № 6. – С. 5-15.
Коцюбенко Г.М. Джерела формування доходної частини домогосподарства / Г.М. Коцюбенко // Формування ринкових відносин в Україні. – 2010. – № 12. – С. 249-252.
Сопко В.В. Бухгалтерський облік : [навч. посіб.] / В.В. Cопко. – [3-тє вид. перероб. і доп.]. – К.: КНЕУ, 2005. – 578 с.
Шаманська О. Прагматика реалізації дохідної поведінки домогосподарств в контексті сучасних тенденцій / О. Шаманська // Галицький економічний вісник. – 2013. – № 1. – С. 112-118.
Berezovska, Kh. (2012), “The budget revenue and spending – part of the financial mechanism of regulation of small-scale business”, Ekonomichnyi analiz, Iss. 11, Part 2, pp. 27-40.
Butynets, F.F., Vyhovska, N.H., Ivakhnenkov, S.V. et al. (2001), Bukhhalterskyi slovnyk [The accounting dictionary], PP “Ruta”, Zhytomyr, Ukraine, 220 p.
Varnalii, Z.S. (2006), Osnovy pidpryiemnytstva [The basics of entrepreneurship], tutorial, Znannia, Kyiv, Ukraine, 350 p.
Haievska, L.M. (2012), “Small business development in the context of regulatory policy”,
Innovatsiina ekonomika, no. 6, pp. 294-298.
Dokhody i vytraty domohospodarstv Ukrayiny u 2010-2015 rr. [Income and expenditure of households in Ukraine in 2010-2015], available at: http://www.ukrstat.gov.ua (access date February 20, 2016).
Dryha, S. (2008), “Theoretical foundations of the efficient system of business in Ukraine”, Visnyk Kyivskoho natsionalnoho torhivelno-ekonomichnoho universytetu, no. 6, pp. 5-15.
Kotsiubenko, H.M. (2010), “Sources of forming revenue of households”, Formuvannia rynkovykh vidnosyn v Ukraini, no. 12, pp. 249-252.
Sopko, V.V. (2005), Bukhhalterskyi oblik [Business accounting], tutorial, KNEU, Kyiv, Ukraine, 578 p.
Shamanska, O. (2013), “Pragmatics of the incom realization behaviour of households in the context of current trends”, Halytskyi ekonomichnyi visnyk, no. 1, pp. 112-118.