Balko Y. Systemic approach to analytical evaluation of firms’ shade production activities

The object of research shade production activities of industrial firms. The aim of the research: the aim of the dissertation is theoretical foundation and development of methods of analytical evaluation of the firm’s shade activities for effective counteraction to the shade economic progress in the industry of Ukraine. The research method and apparatus: The general scientific methods method of systematic analysis, synthesis, comparison, generalization, grouping, economical statistic analysis. Theoretical and practical results, newness: for the first time the methodical approaches to analytical evaluation of shade activities of industrial forms were proposed basing on the comparison of production volumes according to the account data when the suggested production output volume corresponds to the firm’s working regime; more exactly are defined the theoretical aspects in the essence of ‘shade economics’ notion, taking into consideration its legal status, accounting and taxation of the management subjects, the procedure of econometric modeling of shade economic processes development was improved in the main branches of industry in the whole country and particular regions basing on brown’s adapting method, the theoretical foundations of taking out the economics from the shade were developed on the ground of complex approach using economic management and legal actions; the methods of analytical evaluation of shade activities of industrial firms were developed on the basis of account and analysis of fuel and energetic resources and water; the theoretical aspects of typical models of shade economic activities were worked out on the foundation of the economic behaviour schemes; the contents and structure of determining the factors of shading production level formation were worked out for Ukraine and regions on the basis of multifactor regressive model and econometric analysis. The practical importance of the obtained results is the development of theoretical and methodical provisions of shade economic activities evaluation and a newly developed classification of shade economic activities models can be used for detecting shade economic models and industrial crimes. The degree of introduction: the suggested methods of analytical evaluation of shade economic activities on the basis of production output and practical recommendation concerning the determination of shade economic activities patters were introduced to the work of Ordzhonikidze united state taxation inspection in Dnepropetrovsk region. The methods of evaluation of shade economic activities degree basing on the resource usage analysis was introduced in the activities of Gornyatskaya state taxation inspection and the state taxation inspection of Makiyivka. The dissertation materials are used in educational process in Kharkiv national University of Home Affairs and Makiyivka Institute of Economics and Humanities. The sphere of usage: regional departments of industrial management, taxation administrations, education process (see continuation)