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УНИВЕРСИТЕТ ЗА НАЦИОНАЛНО И СВЕТОВНО СТОПАНСТВО – БЪЛГАРИЯ
ФИНАНСОВО-СЧЕТОВОДЕН ФАКУЛТЕТ
ВИСШЕ УЧИЛИЩЕ ПО ЗАСТРАХОВАНЕ И ФИНАНСИ – БЪЛГАРИЯ
ЛУЦКИЙ НАЦИОНАЛЬНЬІЙ ТЕХНИЧЕСКИЙ УНИВЕРСИТЕТ – УКРАИНА
ПОЛТАВСКИЙ УНИВЕРСИТЕТ ЭКОНОМИКИ И ТОРГОВЛИ – УКРАИНА
ФАКУЛТЕТ ПО ИКОНОМИКА НА УНИВЕРСИТЕТА НА гр. СПЛИТ – Р. ХЪРВАТСКА
ДЕПАРТАМЕНТ ПО МЕНИДЖМЪНТ НА УНИВЕРСИТЕТА НА гр. БОЛОНЯ – ИТАЛИЯ
ТЕХНОЛОГИЧЕН УНИВЕРСИТЕТ НА гр. ЛОДЗК – ПОЛША
ИКОНОМИКАТА НА БЪЛГАРИЯ И ЕВРОПЕЙСКИЯ СЪЮЗ
В ГЛОБАЛНИЯ СВЯТ
МЕНИДЖМЪНТ, МАРКЕТИНГ И ПРЕДПРИЕМАЧЕСТВО,
КОРПОРАТИВЕН КОНТРОЛ И РАЗВИТИЕ НА БИЗНЕСА В БЪЛГАРИЯ И ЕС
Колективна монография
София,
2018
2
Настоящата колективна монография е издадена по проекти, финансирани от Фонд "На-
учни изследвания" на УНСС по договор № НИД НП 2/2017 г. и договор № НИД НП 7/2017 г.
Научна редколегия: проф. д-р Снежана Башева
проф. Ирина Садовская
проф. Ольга Карпенко
проф. Джанфранко Каподалио
проф. д-р Маргарита Александрова
проф. д-р Огнян Симеонов
проф. д-р Румяна Пожаревска
доц. д-р Григорий Вазов
доц. д-р Пресияна Ненкова
доц. д-р Олег Димов
доц. д-р Силвия Трифонова
доц. д-р Мариана Михайлова
доц. д-р Камелия Савова-Симеонова
доц. д-р Михаил Мусов
Рецензенти: проф. д-р Стоян Стоянов, катедра "Счетоводство и анализ", УНСС
доц. д-р Виржиния Желязкова, ВУЗФ
Всички права са запазени! Не се разрешават копиране, възпроизвеждане и раз-
пространение на книги или на части от тях по какъвто и да е начин без писменото
разрешение на Издателски комплекс – УНСС.
Авторите носят пълна отговорност за оригиналността на произведението, както и
за грешки, допуснати по тяхна вина.
© Колектив
© ИЗДАТЕЛСКИ КОМПЛЕКС – УНСС
Изп. директор: Веселин Ангелов, тел. 81-95-251
Зам. изп. директор: Стефан Власев, тел. 81-95-551
Гл. редактор: Лилия Даскалова, тел. 81-95-564
УНИВЕРСИТЕТ ЗА НАЦИОНАЛНО И СВЕТОВНО СТОПАНСТВО
София, Студентски град "Христо Ботев"
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UNIVERSITY OF NATIONAL AND WORLD ECONOMY – BULGARIA
FACULTY OF FINANCE AND ACCOUNTANCY
HIGHER SCHOOL OF INSURANCE AND FINANCE – BULGARIA
LUTSK NATIONAL TECHNICAL UNIVERSITY – UKRAINE
POLTAVA UNIVERSITY OF ECONOMICS AND TRADE – UKRAINE
FACULTY OF ECONOMICS OF UNIVERSITY OF SPLIT – CROATIA
DEPARTMENT OF MANAGEMENT OF BOLOGNA UNIVERSITY – ITALY
LODZ UNIVERSITY OF TECHNOLOGY – POLAND
THE ECONOMY OF BULGARIA AND THE EUROPEAN UNION
IN THE GLOBAL WORD
MANAGEMENT, MARKETING AND ENTREPRENEURSHIP, CORPORATE
CONTROL AND BUSINESS DEVELOPMENT IN BULGARIA AND IN THE EU
Collective Monographs of Scientific Articles
Sofia,
2018
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Scientific Editorial Board: Prof. Dr. Snejana Basheva
Prof. Irina Sadovskia
Prof. Olga Karpenko
Prof. Gianfranco Capodaglio
Prof. Dr. Margarita Aleksandrova
Prof. Dr. Ognian Simeonov
Prof. Dr. Rumiana Pojarevska
Assoc. Prof. Dr. Grigorii Vazov
Assoc. Prof. Dr. Pressiana Nenkova
Assoc. Prof. Dr. Oleg Dimov
Assoc. Prof. Dr. Silvia Trifonova
Assoc. Prof. Dr. Mariana Mihaylova
Assoc. Prof. Dr. Kamelia Savova-Simeonova
Assoc. Prof. Dr. Mihail Moussov
Reviewers: Prof. Dr. Stoyan Stoyanov, Department of Accountancy and Analysis, UNWE
Assoc. Prof. Dr. Virjinia Jeliazkova, HIGHER SCHOOL OF INSURANCE
AND FINANCE
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СЪДЪРЖАНИЕ
CONTENT
ИЗ ИСТОРИЯТА НА ФИНАНСОВО-СЧЕТОВОДНИЯ ФАКУЛТЕТ,
НАСТОЯЩЕ И ПЕРСПЕКТИВИ ................................................................................................ 37
проф. д-р Снежана Башева, декан на ФСФ
ЕДНА ВИЗИЯ ЗА БЪДЕЩЕТО НА СЧЕТОВОДСТВОТО
В ГЛОБАЛНИЯ СВЯТ (Тема за дебат) ...................................................................................... 46
проф. д.ик.н. Иван Душанов
ВЪЗПОМЕНАНИЕ ЗА ЕДНО БОГАТО ТВОРЧЕСКО НАСЛЕДСТВО –
СТО ГОДИНИ ОТ РОЖДЕНИЕТО
НА ПРОФЕСОР АТАНАС МИТЕВ АТАНАСОВ (19.01.1916 29.09.1987) ........................ 50
проф. д.ик.н. Михаил Динев, катедра " Финансов контрол "
НАСТОЯЩЕ, МИНАЛО И БЪДЕЩЕ НА ФИНАНСИТЕ........................................................ 54
проф. д.ик.н. Велчо Стоянов
ЕТЮД IN MEMORIAM ПРОФ. МИЛЕТИ МЛАДЕНОВ ........................................................... 61
доц. д-р Емил Хърсев доц. д-р Ирина Казанджиева-Йорданова
НОВ МОДЕЛ НА ФИНАНСИРАНЕ И КАЧЕСТВО НА ОБУЧЕНИЕ
НА СТУДЕНТИТЕ ВЪВ ВИСШИТЕ УЧИЛИЩА .................................................................... 66
доц. д-р инж. Лиляна Вълчева, председател
на Национален браншов синдикат "Висше образование и наука" (ВОН-КНСБ)
МЕНЕДЖМЕНТ МЕЖДУНАРОДНОГО ДВИЖЕНИЯ КАПИТАЛОВ ................................. 75
д.э.н., профессор Наталия Вавдиюк, к.э.н., доцент Наталия Корецкая
Луцкого национального технического университета, Украина
КАПИТАЛИЗАЦИЯ ПРЕДПРИЯТИЙ КАК ОСНОВА ФИНАНСОВОЙ
СТАБИЛИЗАЦИИ РЕГИОНАЛЬНОЙ ЭКОНОМИКИ ............................................................ 89
Доктор экономических наук, профессор, заведующая кафедрой финансов,
банковской деятельности и страхования Ирина Вахович,
Кандидат экономических наук, доцент кафедры предпринимательства,
торговли и биржевой деятельности Ирина Каминская,
Кандидат экономических наук, доцент кафедры предпринимательства,
торговли и биржевой деятельности Ольга Мишко,
Луцкий национальный технический университет, Украина
FACTORS OF INNOVATIVE DEVELOPMENT OF SERVICE SECTOR
ENTERPRISES IN POLAND AND UKRAINE .......................................................................... 103
Prof. Doctor of Economic Sciences Liubov Kovalska,
Lesya Ukrainka Eastern National University
Prof. Doctor of Economic Sciences Oksana Polinkevych,
Lesya Ukrainka Eastern National University
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LEIPZIG CHARTA: SUSTAINABLE CITY DEVELOPMENT
FOR SMART FUTURE PERSPECTIVE IN EUROPEAN UNION ........................................... 117
Doctor of economical sciences, professor, Nataliia Pavlikha,
Head of the International Economic Relations and Project Management Chair,
Lesya Ukrainka Eastern European National University
PhD student, Vladyslav Kolomechiuk, Lesya Ukrainka Eastern European National University
PhD student, Maksym Voichuk, Lesya Ukrainka Eastern European National University
LABOUR MARKET DEVELOPMENT FEATURES IN THE EUROPEAN UNION ............... 127
Doctor of Economics, Professor Natalia Pavlikha,
Lesya Ukrainka Eastern European National University
Ph. D. in Economics, Associate Professor Iryna Tsymbaliuk,
Lesya Ukrainka Eastern European National University
Scientific assistant Oleg Uniga,
Lesya Ukrainka Eastern European National University
ВЪЗМОЖНОСТИ ЗА ПРИЛАГАНЕ НА СТАТИСТИЧЕСКИ СТАНДАРТИ
ЗА ОЦЕНКА НА ОКОЛНАТА СРЕДА .................................................................................... 139
проф. д-р Веселка Павлова, катедра "Статистика и иконометрия" , УНСС
ОЦЕНКА НА ИНОВАТИВНОСТТА НА БАЗАТА НА КОНСТРУИРАНИ
ИНДЕКСИ – ТЕОРЕТИЧНИ, МЕТОДИЧЕСКИ И ПРИЛОЖНИ АСПЕКТИ ..................... 149
доц. д-р Димитър Благоев, Бизнес факултет,
катедра "Индустриален бизнес", УНСС
INTELLECTUAL PROPERTY MANAGEMENT
A POWERFOOL TOOL OF BUSINESS DEVELOPMENT ...................................................... 163
Assoc. Prof. Vladia Borisova Dr.
Department Creative Industries and Intellectual Property, UNWE
DIGITAL ECONOMY DEVELOPMENT IN THE EU: REGIONAL DIMENSION ................. 170
Kateryna Dedeliuk Phd in economics, docent of international economic relations
and project management department of Lesia Ukrainka
Eastern European National University
РЯДКО ИЗПОЛЗВАНИ ДОКУМЕНТИ ЗА ОПИСАНИЕ
НА ПРОВЪЗГЛАСЕНАТА ФИРМЕНА КУЛТУРА ................................................................ 176
доц. д-р Кирил Димитров, катедра "Индустриален бизнес", УНСС
ПЕНСИОННЫЕ СИСТЕМЫ ВЕДУЩИХ СТРАН МИРА
КАК УСТОЙЧИВЫЙ СОЦИАЛЬНЫЙ СТАНДАРТ .............................................................. 184
К.е.н., доцент Дорош В. Ю.
Луцкий национальный технический университет
Олексюк А. Л., Луцкий национальный технический университет
УСОВЕРШЕНСТВОВАНИЕ ИНФОРМАЦИОННОГО ОБЕСПЕЧЕНИЯ
СТРАТЕГИЧЕСКОГО УПРАВЛЕНИЯ ДЕЯТЕЛЬНОСТЬЮ ПРЕДПРИЯТИЙ
ЛЕСНОГО ХОЗЯЙСТВА УКРАИНЫ ...................................................................................... 194
доцент кафедры учета и аудита, к.э.н., Ирина Жураковская
Луцкий национальный технический университет
доцент кафедры учета и аудита, к.э.н., Виталий Чудовець
Луцкий национальный технический университет
7
ЭКОНОМИЧЕСКАЯ СУЩНОСТЬ И КЛАССИФИКАЦИЯ ОБОРОТНЫХ
АКТИВОВ ПРЕДПРИЯТИЯ В СИСТЕМЕ ПРИНЯТИЯ УДАЧНЫХ
УПРАВЛЕНЧЕСКИХ РЕШЕНИЙ ............................................................................................ 204
Жураковская Ирина Владимировна, к.э.н., доцент кафедры учета и аудита,
Луцкий национальный технический университет (Луцк, Украина),
Шматковская Татьяна Александровна, к.э.н., доцент кафедры учета и аудита,
Восточноевропейский национальный университет
имени Леси Украинки (Луцк, Украина)
КОРПОРАТИВНЫЙ КОНТРОЛЬ КАК ВАЖНАЯ СОСТАВЛЯЮЩАЯ СИСТЕМЫ
КОРПОРАТИВНОГО УПРАВЛЕНИЯ ..................................................................................... 214
Доцент кафедры бухгалтерского учета и аудита Полтавского университета
экономики и торговли, доктор экономических наук, Виктория Кулик
Директор Харьковского института финансов КНТЭУ,
кандидат экономических наук, Константин Сердюков
УПPАВЛЕНЧЕCКИЕ PЕШЕНИЯ КАК ОCНОВА ОБЕCПЕЧЕНИЯ ЭФФЕКТИВНОЙ
ДЕЯТЕЛЬНОCТИ CЕЛЬCКОXОЗЯЙCТВЕННЫX ПPЕДПPИЯТИЙ:
ТЕОPЕТИКО-МЕТОДИЧЕCКИЕ АCПЕКТЫ ......................................................................... 219
Доцент кафедpы учета и аудита, кандидат экономичеcкиx наук, Окcана Нужная
Луцкий национальный теxничеcкий унивеpcитет
АНТИКРИЗИСНОЕ УПРАВЛЕНИЕ ФИНАНСОВОЙ
УСТОЙЧИВОСТЬЮ ПРЕДПРИЯТИЯ .................................................................................... 227
к. э. н., доцент Ирина Олександренко,
Луцкий национальный технический университет, Украина
к. э. н., доцент Анжела Николаева,
Луцкий национальный технический университет, Украина
РАЗРАБОТКА ПРОЕКТОВ РАЗВИТИЯ ЧЕЛОВЕЧЕСКОГО КАПИТАЛА
И ОЦЕНКА ЭФФЕКТИВНОСТИ ОТ ИХ ВНЕДРЕНИЯ........................................................ 237
Е. В. Потѐмкина, Н. И. Дзямулич, А. И. Гордийчук,
Луцкий национальний технический университет, г. Луцк
DEVELOPMENT OF UKRAINIAN ECOLOGICAL ENTREPRENEURSHIP
IN CONDITIONS OF DEEPENING EUROPEAN INTEGRATION PROCESSES .................. 247
Ph. D. in Economics, Associate Professor of International Economic Relations and Project
Management Department Lesya Ukrainka Eastern European National University, Ukraine,
Skorokhod Iryna
ТОВАРНЫЕ ИННОВАЦИИ: ЭКОНОМИЧЕСКАЯ СУЩНОСТЬ,
СВОЙСТВА И УПРАВЛЕНИЕ ................................................................................................. 255
к.э.н., доц. Смолич Дария Валерьевна
Луцкий национальный технический университет
ОРГАНИЗАЦИОННА ЕФЕКТИВНОСТ И АНГАЖИРАНОСТ НА СЛУЖИТЕЛИТЕ ...... 266
доц. д-р Цветана Стоянова, УНСС – София
PERSONNEL DEVELOPMENT AS MAIN FACTOR
OF COMPETITIVENESS INCREASE IN THE LABOUR MARKET ....................................... 279
Associate professor, Ph.D. in Economics Lyudmila Stryzheus,
Associate professor, Ph.D. in Economics Alla Tendyuk,
Senior Lecturer, Ph.D. in Economics Iryna Abramova,
Lutsk National Technical University
8
ОБОСНОВАНИЕ МЕТОДИКИ ОСУЩЕСТВЛЕНИЯ АНАЛИЗА
МАРКЕТИНГОВОЙ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЯ ..................................................... 290
к. э.н., доцент Талах Т., ас. Бондарук К.,
Луцкий национальный технический университет, Украина
ПРОГНОЗИРАНЕТО ПРИ ОЦЕНКАТА НА БИЗНЕСА –
МЕТОДОЛОГИЧНИ И ПРИЛОЖНИ АСПЕКТИ ................................................................... 298
доц. д-р Любомир Тодоров, УНСС
IMPLEMENTATION OF EUROPEAN CORPORATE SOCIAL
RESPONSIBILITY PRACTICE IN UKRAINE'S ENTERPRISES ............................................ 308
Zotova O., Applicant, Higher Educational Institution of Ukoopspilka
"Poltava University of Economics and Trade"; The Head of the Operation department
of Poltava Oil and Gas College of Poltava National Technical Yuri Kondratyuk University
Kulakovа S., Ph.D. in Economics Sciences, Associate Professor of Business Economics
and Human Resources Management Department,
Poltava National Technical Yuri Kondratyuk University, Poltava
УСЪВЪРШЕНСТВАНЕ НА ОРГАНИЗАЦИЯТА
И УПРАВЛЕНИЕТО НА КУРИЕРСКИТЕ ФИРМИ В БЪЛГАРИЯ...................................... 322
докторант Цветелина М. Величкова,
катедра "Маркетинг и стратегическо планиране", УНСС, София
МЕТОДИ ЗА ИДЕНТИФИЦИРАНЕ И АНАЛИЗ НА ЗАИНТЕРЕСОВАНИТЕ
ОТ ДЕЙНОСТТА НА ОРГАНИЗАЦИЯТА СТРАНИ ............................................................ 330
докторант Иван Вутов, УНСС – София
ОПЫТ ФОРМИРОВАНИЯ ПОЛИТИКИ РАЗВИТИЯ СЕЛЬСКИХ ТЕРРИТОРИЙ
В СТРАНАХ ЕВРОПЕЙСКОГО СОЮЗА ................................................................................ 344
докторант, к.э.н. Наталья Хомюк,
Восточноевропейский национальный университет имени Леси Украинки
103
FACTORS OF INNOVATIVE DEVELOPMENT OF SERVICE SECTOR
ENTERPRISES IN POLAND AND UKRAINE
Prof. Doctor of Economic Sciences Liubov Kovalska,
Lutsk National Technical University
1
Prof. Doctor of Economic Sciences Oksana Polinkevych,
Lesya Ukrainka Eastern National University
2
Аннотация
Целями статьи было определение факторов инновационного развития сектора услуг в Украине и в
Польше, определение влияния новых тенденций развития мирового хозяйства на направления инно-
вационного развития сектора услуг в Украине и Польше. В этом секторе экономики занято более
половины работников. Он создает большую часть валовой добавленной стоимости страны. Автор
разработал материалы, которые являются причастными развития польской и украинской экономики в
2000-2016 годах. Он отметил, что тенденции инновационного развития существенно не изменились в
обеих странах в секторе услуг. Такое предположение основывается на результатах SWOT-анализа,
сравнительном анализе. В статье описано сущность сектора услуг в Украине и Польше, представлен
сравнительный анализ динамики глобального индекса инновационности, показано влияние сектора
услуг на инновационное развитие экономики Украины и Польши, определены факторы инновацион-
ного развития предприятий сектора услуг в Польше и на Украине. Выводы и предложения осуществ-
лено относительно возможностей использования опыта Польши в инновационном развитии предпри-
ятий сектора услуг на Украине. Установлено, что важнейшим механизмом обеспечения инновацион-
ного развития сектора услуг является установление контакта между потребителем и продавцом. Ут-
верждено, что этот контакт должен основываться культуре и высокому уровню образования с обеих
сторон. Установлено, что факторы, способствующие инновационному развитию сектора услуг в
Польше и на Украине имеют как общие, так и отличительные черты. Развитие Польши и Украины
должен опираться на деятельность отечественных предприятий, сбережениях, использовании средств
ЕС, ноу-хау других фирм в Польше и на Украине.
Ключевые слова: предприятие, сектор услуг, SWOT-анализ, инновация, Индекс инновационного
развития
Abstract
Objectives of the article were defining factors of innovation development of service sector in Ukraine and
Poland, determining the impact of new trends of the world economy on areas of innovative development of
service sector in Ukraine and Poland. This sector of economy employs more than half of workers. It produces
more than half of gross value added in the country. The author of this paper worked on materials that are
tangent to the development of Polish and Ukrainian economy in 2000-2016 years. The author noted that the
trend of innovative development have not changed significantly in both countries in service sector. This
assumption is based on results of SWOT-analysis, comparative analysis. The article describes the essence of
service sector in Ukraine and Poland, presents comparative analysis of global dynamics of innovation index,
shows the influence of service sector on innovation development of economy of Ukraine and Poland, define
factors of innovative development of enterprise in service sector of Poland and Ukraine. Conclusions and
recommendations were made regarding to possibilities of using Polish experience in the innovative
development of enterprises in service sector of Ukraine. It was established that the most important
mechanism for the development of innovative service sector is establishing a contact between the consumer
and the seller. It was established that this contact must be based on culture and high level of education on
both sides. It was also established that factors that contribute to the innovative development of service sector
1
kovalska.lyuba@gmail.com
2
Kravomp@gmail.com
104
in Poland and Ukraine have both common and distinctive features. The development of Poland and Ukraine
should be based on activities of domestic enterprises, savings, the use of EU funds and know-hows of other
companies in Poland and Ukraine.
Key words: an enterprise, service sector, SWOT-analysis, innovation, an innovation development index.
1. Introduction
In modern conditions innovative enterprises are centers of world development. They contribute
the model of innovative development of economy, based on the change in the structure, tools,
processes and performance. The model of innovative development of enterprise means that it
should be based on the number of employed in service sector, renewal of equipment. Herewith
changes must be not only structural, but also quality. Opportunities of innovative growth are
limited in a lack of funding sources, low-skilled workers, lack of production areas and high
probability of bankruptcy of an enterprise. Ukraine in comparison with Poland has lower level of
socio-economic development. In Poland, companies rarely invest funds in innovative development
of productive forces. Basically, companies are oriented in offering quality types of services, but
the use of intellectual capital in them is not dominant [1, 18]. In Ukraine, the innovative
development of companies is based on technological changes. Not all innovators have enough
sources to finance an innovative development. Large and medium-sized enterprises have
advantages in implementing innovative projects in comparison with small businesses. Although,
innovative activity is not the main goal of management in most enterprises. The main goal of
management remains obtaining maximum value of profit at a minimal cost in the shortest time.
And it is not related to implementation of innovative projects.
Objectives of an article were defining factors of innovation development of service sector in
Ukraine and Poland, determining the impact of new trends of development in the world economy
on areas of innovation development of service sector in Ukraine and Poland.
The first part of the article describes the essence of service sector and it was made a
comparison of them in Poland and Ukraine. The second part analyzes changes in service sector,
the dynamics of innovation development index and the share of service sector in the economy of
countries. The third part describes factors of innovative development of service sector in Poland
and Ukraine on the basis of comparative analysis. Conclusions are tangent to possibilities of using
Polish experience in the innovative development of service sector in enterprises of Ukraine and
spreading it to other Ukrainian enterprises.
2. MATERIALS AND RESEARCH METHODOLOGY
The research was made based on data collected for 2000-2016 years. There were used
materials of statistical surveys, statistics information of service sector, published by the State
Statistics Service of Ukraine, reports and researches of ministries.
It was used a comparative method in analyzing the statistical data. Comparison algorithm
consists of following elements: 1) determination of research indexes for a comparative analysis; 2)
establishing trends of changes; 3) estimation of possibilities for realization of changes in Ukraine
on the basis of the experience of Poland. To realize the objectives of the study was applied a
SWOT-analysis, which is a universal method for determining strong and weak sides, initializing
risks and chances for innovative development of service sector. The disadvantage of this method is
that the SWOT-analysis matrix describes factors which can’t be influenced, and those which can
be regulated.
105
3. THE ESSENCE OF SERVICE SECTOR IN POLAND AND UKRAINE
Services are the type of economic activity in which enterprises provide services not only for
public, but also to each other [15, s. 3-4]. Within this we can distinguish many sub-sectors, the
number of which varies by the influence of using innovations. Service sector itself is very
heterogeneous. It was defined in the fifth stage of economic development due to classification of
F. Lista, according to which the economy has three sectors: agriculture, industry and service. A
characteristic feature of service sector is that its development and share in the economy related to
the economic development of the country. The service sector has two functions: economic and
non-economic. Economic functions include: tangible and intangible services – services that
contribute to the development of productive forces; domestic functions – serve as meeting the
needs of society, mainly the public; social functions – services in the social sphere; cultural and
educational functions – maintaining the level of culture and education between people;
administrative and managerial functions – related to the protection of rights and freedoms of
enterprises and people, cultural work; scientific and research functions – related to the
development of science and technology. The economic functions of service sector also includes
services for creating and regional distribution of national income, the formation of the regional
budget and its distribution (services that meet the needs of the region) or the state budget (services
that meet the needs of the state). According to the European classification of activity these
functions are divided into: foreign affairs, defense activities, legal and security activities, fire
safety, social welfare, political and social activities, international activities.
The service sector is dynamic and flexible. So, it easily adapts to changes in the environment,
both economic and social. Therefore, the implementation of innovative changes regarding
technology and new approaches to the management does not require additional efforts from
enterprises which deal with service sector.
In Ukraine, the service sector is divided into two parts: non-financial and financial. Non-
financial sector is represented by transport and warehousing, postal and courier activities;
temporary accommodation and catering; information and telecommunications; real estate
operations; professional, scientific and technical activities; activities in administrative and support
services; education; health care and social assistance; arts, sports, entertainment and leisure; other
services. The financial sector is represented by banking, insurance and other financial sectors.
According to the proposed classification of Peter Nedzel'skyi, Catherine Rihlik, Johanna
Markevitch service sector for the performance of functions is divided into 10 types. The results are
summarized in Table 1.
Table 1
Classification of service sector according functions
Functions
Type
Poland
Ukraine
1
2
3
Tangible and intangible services
+
transport, warehousing, postal and courier activities;
temporary accommodation and catering; information and
telecommunications
Household
+
wholesale and retail trade; repair of motor vehicles and
motorcycles; other services
Social
+
health care and social assistance
Cultural and educational
+
education; art, sport, entertainment and leisure
Administrative and organizational
+
activities in the field of administrative and support
services; operations with real estate
106
Continue
1
2
3
Scientifically research
+
professional, scientific and technical activities
Formation of national income
+
financial and insurance activities
Meeting needs of the community
+
public administration and defense, compulsory social
insurance
Meeting needs of the state
+
public administration and defense, compulsory social
insurance
Source: [15], [2]
Thus, in Ukraine regarding to the experience of Poland, it is appropriate to allocate such
functions of the field of service as: I economic (1) functions of tangible and intangible services; (2)
domestic and social functions; (3) cultural, educational and scientifically research functions; (4)
administrative and organizational functions; II uneconomical (5) functions which meet the needs
of the community and the state.
4. ACTUAL STATUS OF SERVICE SECTOR DEVELOPMENT
IN UKRAINE AND IN POLAND
In modern conditions the service sector forms the core of economy knowledge and in many
aspects defines its main macroeconomic parameters. In most countries we can notice the increase
of production volumes of sphere of service and the share in the structure of GDP, increase of the
number of employees, grows international trade services. Trends of increasing the share of income
from service sector in the GDP structure emerged in some countries even in 60-70 years of the
twentieth century. According to the World Bank estimates this estimation is about 68% of world
GDP. The level of development of services in countries differs a lot. The difference in this index
(share in GDP) and rates of its growth in 30 years permit to divide all countries into four groups
(Table. 2).
In Poland in 2011, the share of added value of a service sector equal to 63% in the sector of
production and non-production services and only 25% in industry. Moreover, employment in the
sector of production and non-production services in 2011 increased to 56.4% of all workers, while
in 1989 it was 35.5%. In industry, this index in 1989 was 29% and in 2011 was 20.5% [21]. Thus,
in Poland after EU accession has changed the structure of employment and producing of added
value.
Table 2
The level of service industries development in countries (due to a share in GDP)
Group
Countries
The share of income in service
industries in GDP,%
І
USA, Belgium, Great Britain, Netherland, France
70
ІІ
Australia, Finland, Italy, Spain, Poland
60–70
ІІІ
Norway, Morocco, Chile, Costa-Rica, Ukraine
50–60
IV
Ghana, Botswana, Mali
Less than 50
Source: [3], [2]
107
The service sector in the statistics is defined ambiguously. By 2014, wholesale and retail trade,
repair of motor vehicles and motorcycles, transportation and warehousing, postal and courier
activities; temporary accommodation and catering; information and telecommunications; real
estate operations; professional, scientific and technical activities; activities in administrative and
support services; education; health care and social assistance; arts, sports, entertainment and
leisure; financial and insurance activities; other services were added to service sector. After 2014
there were not include wholesale and retail trade and repair of motor vehicles and motorcycles. In
the process of statistical surveys service sector also consists of sections H-N, R, S by NACE 2010,
highlighting section K (finance and insurance activities). It does not take into account services of
the state administration and defense, compulsory social security (O), education (P), health care and
social assistance (Q) [2].
According to shown above calculated indexes of weights and structure of service sector are
distinguished not only by quality factor, but also quantitatively. If you follow the methodology of
division economy by sectors [15, 22], then it should include all areas that do not belong to
agriculture and industry (Figure 1-4).
Source: worked on the basis of data of State Statistics Service
Figure 1. The share of service sector in added value in Poland in 2011
Source: worked on the basis of data of State Statistics Service of Poland
Figure 2. The share of employment in service sector aged 15-70 in Poland in 1989 and 2011
Agriculture
4%
Industry
25%
Service
63%
Construction
8%
Agriculture
16,7%
Industry
20,5%
Service
56,4%
Construction
6,4%
2011
Agriculture
27,7%
Industry
29%
Service
35,5%
Construction
7,8%
1989
108
Source: worked on the basis of data of State Statistics Service of Ukraine
Figure 3. The share of service sector in added value in Ukraine in 2011 and 2015
Source: worked on the basis of data of State Statistics Service
Figure 4. The share of employment in service sector aged 15-70 in Ukraine in 2011 and 2015
In Ukraine, as in Poland, there is a tendency, when the share of employed people in service
sector is more than in industry, agriculture and construction. The share of services in gross added
value is also higher than in other types of economic activities. However, in 2011, the productivity
of workers employed in service sector was lower than in Poland up to 10% at higher employment
by 5.8%. This imbalance is the limiting factor in the formation of an innovative economic model.
It should be noted that in Poland the global innovation index is higher than in Ukraine. This
data is demonstrated on Figure 5.
Thus, according to innovation index Ukraine in 2017 stands lower than Poland up to 12
positions, in 2016 – 17 positions, in 2015 – 18 positions, in 2014 – 11 positions, in 2013 – 22
positions, in 2012 – 19 positions, in 2011 – 17 positions, in 2010 – 14 positions. Thus, in 2015
compared to 2010 we can observe negative trend of reduction of the level of innovation in
Ukraine, when in Poland this level increased by one position.
Agriculture
8,2%
Industry
22,06%
Service
53,01%
Construction
3%
2011
Agriculture
11,9%
Industry
20,1%
Service
50,6%
Construction
2,3%
2015
Agriculture
10,8%
Industry
16,5%
Service
62,2%
Construction
4,5%
2011
Agriculture
17,1%
Industry
16,0%
Service
62,7%
Construction
4,1%
2015
109
Source: [4], [5], [6], [7], [8], [11]
Figure 5. The global innovation index in Poland and in Ukraine in 2010-2017
5. RESEARCH CONCLUSIONS
5.1. CHARACTERISTICS OF INNOVATION DEVELOPMENT IN POLAND
Innovation policy refers to activities of government authorities, and based on establishment,
functioning and use of innovations. In 80th XX century innovation policy has become a major
element of social and economic development of the economy (overcoming the economic
downturn). In 90th XX century innovation policy was the basis for building a model of innovative
economy. In the early XX century in EU innovations were spread on all sectors of economy,
including politics, culture, education, science, etc. [23].
About 99.8% of small and medium companies in Poland works in service sector [22]. The
service sector is the sector of small and medium companies. Peter Nedzel'skyi, Catherine Rihlik,
Johanna Markevitch conducted analysis of innovative development of service sector. Their studies
show that: (1) innovations are relevant to new technologies, (2) a lack of licenses, know-hows, (3)
focus on creation of new types of products (services or new technologies), (4) companies don’t
declare priority of innovative development, primarily for them is an access to new markets,
renewal of equipment, (5) the main goal of innovations is generation of income from the sale of
innovative products or services, improving technologies, reducing costs. 13% of small and
medium companies in Poland implement innovations in an average index of 31% in EU [17].
5.2. CHARACTERISTICS OF INNOVATION DEVELOPMENT IN UKRAINE
In Ukraine innovations are implementing only in large and medium enterprises. Thus, the
service sector has limited capacity for their implementation. The main sources of funding for
innovations are money of owners, grants, credit and investment resources. Mostly innovations are
related to equipment, technologies and developing of new products. It should be noted the negative
trend to slow rate of growth of innovations because of complicated political and economic
situation in the country, reducing the inflow of investments. Mainly small and medium enterprises
47 43 44 49 52
46
39 38
61 60 63
71
63 64
56
50
0
10
20
30
40
50
60
70
80
2010 2011 2012 2013 2014 2015 2016 2017
Poland
Ukraina
110
work in service sector. In 2013-2017 in the small business service sector worked 92-98% of
enterprises, in 2012 – 89-98%, in 2011 – 91-97%, in 2010 – 90-97% [2]. The service sector is the
most numerous in the share of added value, number of enterprises and employment of people. But
innovations are implementing mostly in industrial sector and lesser in agriculture and construction.
Most statistical surveys due to the level of innovation are carried out on industry productions.
At the same tendencies in Ukraine and Poland in service sector, namely: (1) small and medium
companies works in service sector, (2) a low level of innovation in comparison to other EU
countries, (3) innovations are spread on technologies, creating new products, purchasing of
machinery and equipment, (4) the main source of funding are own and investors’ funds, (5) high
share of employment of people, in Ukraine there is a lower level of global innovation index, and
the level of service sector development far behind Poland. Reasons for this lie in the gap between
dynamics of economics after 2009 (Figure 5), Polish companies have more resources for investing
than Ukrainian (Figure 6), not rational distribution of revenue of enterprises in Ukraine in
comparison with Poland (Figure 6-9).
Index of real GDP, 2005=100
Index of invests, 2005=100
Ukraine: index of export and import, 2005=100
Poland: index of export and import, 2005=100
Source: worked on the basis of data of State Statistics Service
Figure 6. Index of real GDP and its components
111
136
80
90
100
110
120
130
140
150
Polska Ukraina
155
79
60
80
100
120
140
160
Polska Ukraina
72
117
60
80
100
120
140
160
180
200
Eksport Import
164
152
70
90
110
130
150
170
190
Eksport Import
111
Source: worked on the basis of data of State Statistics Service
Figure 7. The share of savings of households and companies in Poland and Ukraine in 2009-2012
Source: worked on the basis of data of State Statistics Service
Figure 8. Distribution of gross added value in Ukraine in 2011 and 2013
33 30
7
18
73
81 84 84
0
10
20
30
40
50
60
70
80
90
2009 2010 2011 2012
Домогосподарс
тво
Підприємство
54
83
61
88
37
20 17 14
0
10
20
30
40
50
60
70
80
90
100
2009 2010 2011 2012
Домогосподарство
Підприємство
100%
Gross added
value
Ukraine, 2011
39%
Gross
profit
22%
Gross
savings
100%
Gross added
value
Ukraine, 2013
38%
Gross
profit
18%
Gross
savings
112
Source: worked on the basis of data of State Statistics Service
Figure 9. Distribution of gross added value in Ukraine and in Poland in 2012
Source: worked on the basis of data of State Statistics Service of Ukraine
Figure 9. Distribution of gross added value in Ukraine in 2014 and 2015
Let’s specify main factors that contributed to this situation.
5.3. SWOT-ANALYSIS OF INNOVATIVE SERVICE SECTOR DEVELOPMENT
SWOT-analysis means specifying strong and weak sides, opportunities and risks to the
innovative development of a company in service sector in Poland and Ukraine. The matrix is
presented in Table 3 i 4.
100%
Gross added
value
Ukraine, 2012
37%
Gross
profit
22%
Gross
savings
100%
Gross added
value
Poland, 2012
49%
Gross
profit
32%
Gross
savings
100%
Gross added
value
Ukraine, 2014
41%
Gross
profit
13%
Gross
savings
100%
Gross added
value
Ukraine, 2015
44%
Gross
profit
15%
Gross
savings
113
Table 3
SWOT-analysis – strong and weak sides of innovative development
of a company in service sector in Poland and Ukraine
Strong sides Weak sides
Poland
The high level of culture Low level of education of staff
Good level of development of economy sector Difficulties in implementing innovative projects because
of a lack of funding sources
Border placing of Poland (transit country) Marginal treatise of issues of innovations in service sector
in regions and the lack of realistic program of innovation
development at regional and state levels
Small and medium business Difficult access to sources of financing
Historical and cultural richness Lack of support of innovators at regional and national
levels, the absence of mechanisms of overcoming defeats
High quality of services Weak management of competence of employees in service
sector
Ukraine
Border placing of Poland (transit country) Low level of education and culture of staff
Small and medium business Low quality of services
Reduced trust in service sector Difficult access to sources of financing
The high level of competition in the market Limited production areas and new equipment
Low demand
Low supply of skilled labor
The high level of risk in service sector
Political instability
Economical instability
Remark. Common weak and strong sides of SWOT-analysis in Poland and Ukraine were marked with a
black colour
Source: worked on the basis of data of State Statistics Service of Ukraine
Table 4
SWOT-analysis of chances and risks for innovative development
of companies in service sector in Poland and Ukraine
Chances Risks
Poland
Investment risk that is associated with the
implementation of new industrial innovations is not
very high
Increased competition on the market
An access of Poland to the EU An absence of quality standards adapted to EU
requirements
The interest of foreign companies in the
development of service sector
Legal restrictions on investments
Orientation of economics on development and
research
The high tax burden on businesses
Implementing of innovative system of education and
science, adaptation of educational programs to the
requirements of the economy
Lack of a number soft loans with implementation of
innovations (from getting an idea to obtaining
results)
Creation of conditions for business development in
order to enhance competition and innovation
development
High competition
Unstable development of other sectors of economy
114
Chances Risks
Ukraine
Reducing the number of employees An absence of state support
The stabilization of political and economic situation
in the country
Unstable legal field of a country
An access of Ukraine to the EU Increased competition on the market
Orientation of economy on development and
scientific researches
An absence of quality standards adapted to EU
requirements
Implementing of innovative system of education
and science, adaptation of educational programs
to the requirements of the economy
Legal restrictions in investments
Creating conditions for business development in
order to enhance competition and innovation
development
The high tax burden on businesses
Lack of a number soft loans with implementation
of innovations (from getting an idea to obtaining
results)
High competition
Unstable development of other sectors of economy
Remark. Common weak and strong sides of SWOT-analysis in Poland and Ukraine were marked with a
black colour.
Source: worked on the basis of data of State Statistics Service
6. CONCLUSIONS
Summarizing results of analysis of the functioning of industries in service sector in Poland and
Ukraine in 2010-2016 years the author consider that:
1. Innovations of companies in service sector should be based on knowledge (science and
technology), experience of self-learning organizations which work in clusters established by
manufacturers, customers, research institutions, government authorities.
2. The most important factor that sets the basis for innovation development of a company in
services sector, is a contact of the customer with a seller of services. This contact is an important
source of innovation. It is not only the establishment of mutually beneficial relations regarding
customers, but taking into account the reactions and preferences of customers during the birth of
an idea on creating new types of services or their improvement. In this case a culture and
education is important.
3. Service sector consists of five aspects of innovation: a new concept of service, a new area of
cooperation with customers, a new service system, application of new technologies, the price of a
new product or service should not be greater than the price of the previous product.
4. Factors that determine the innovative development of service sector in Ukraine and Poland
are common and different for these two countries. Factors that contribute to the innovative
development of service sector in Ukraine and Poland are cross-border placement, small and
medium business. The distinguishing factors are the level of cultural, development of the industry
type, quality of services. All these provides a significant gap in economic development of both
countries.
5. To overcome the factors that slow innovation development of service sector in Ukraine and
Poland may be due to the fact that should be considered the possibility of joining the EU, the
interest of foreign companies in service sector, focus an economy on development and scientific
researches, implementing innovative system of education and science, adapting training programs
115
to requirements of economy, creating conditions for business development in order to enhance
competition and innovation development.
6. In Poland a significant impact on the development of innovations in service sector has
negligible investment risk. It will be promoted an innovative development of service sector a
stabilization of political, economic and legal situation in Ukraine
The development of Poland and Ukraine should be based on activities of domestic companies,
savings, usage of EU funds, know-hows and licenses of other companies that are active and
introduce innovations into the market.
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Retrieved from http://www.eurointegration.com.ua/ articles/2015/02 /27/7031364.
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ИКОНОМИКАТА НА БЪЛГАРИЯ И ЕВРОПЕЙСКИЯ СЪЮЗ
В ГЛОБАЛНИЯ СВЯТ
МЕНИЖДМЪНТ, МАРКЕТИНГ И ПРЕДПРИЕМАЧЕСТВО,
КОРПОРАТИВЕН КОНТРОЛ И РАЗВИТИЕ НА БИЗНЕСА В БЪЛГАРИЯ И ЕС
Колективна монография
Рецензенти: проф. д-р Стоян Стоянов, катедра "Счетоводство и анализ", УНСС
доц. д-р Виржиния Желязкова, ВУЗФ
Предпечатна подготовка: Виолета Здравкова
Дадена за печат на 20.06.2018 г.; ПК 22,5;
формат 16/70/100; тираж 35
ISBN 978-619-232-091-1
ИЗДАТЕЛСКИ КОМПЛЕКС УНСС