nteraction between corporate ethics of the enterprise and economics
Abstract
The relevance of the research topic. The article reveals the key principles of interaction between corporate ethics of enterprises and the economy. Companies that adhere to high ethical standards gain more consumer trust, which can lead to increased sales volume and improved brand image. Additionally, ethics is important in corporate governance as it ensures transparency in all business processes at the enterprise.The purpose of the study is to justify the feasibility of the interaction between corporate ethics of enterprises and the economy, reflecting the role of ethical principles in the activities of successful domestic companies.Research methods. The article used a comprehensive research method of ethical principles of enterprises, as well as a systematic approach to analyzing moral principles and norms regulating people’s behavior in the field of economic activity to effectively use limited resources to meet society’s needs.Research results. The role and significance of such concepts as ethics, corporate ethics (business ethics), professional ethics for the economy have been considered. The main ethical challenges for the modern economy are indicated, as well as the main categories and principles of ethics in economics. The role of ethical principles in the activities of domestic companies that have successfully integrated ethical standards into their activities, including PJSC "Ukrzaliznytsia", MHP, "BMS SERVICE", is shown. The expediency of introducing ethical principles from childhood by each person’s family, school, university is mentioned. In particular, as an example of the introduction of an ethical code into the activities of educational institutions, its implementation at the Kyiv National University of Construction and Architecture is mentioned. The migration process has made it possible to share international experience in various fields, including in professional ethics. An example of ethical principles for professionals is the International Federation of Accountants’ Code of Ethics for Professional Accountants.The field of application of the results is any area of the economy of Ukraine, enterprises, organizations, educational institutions.Conclusions. The contribution of various economists to the implementation of ethics in economic processes has been explored and their further perspectives have been shown, which should be focused on developing business ethical standards taking into account the specifics of the domestic market and the impact of war on these processes.
Full text
58 ´ÎÐÌÓÂÀÍÍßÐÈÍÊÎÂÈÕÂÄÍÎÑÈͳÊÐÀÍww © ÃÀÌÀÍ Ã. Â., DzÍ×ÅÍÊÎ Ì. Ì., ÌÎÑÒÎÂÅÍÊÎ Î. Î., 2025 Äàí³ ïðî àâòîðà Ñòóä³íñüêà Ãàëèíà ßê³âíà, ä. å. í., ñ. ä., ñ. í. ñ. ÍÍÖ «²íñòèòóò àãðàðíî¿ åêîíîì³êè» ORSID: https://orcid.org/0000–0003–4713–4957 e–mail:[email protected] Data about the author Halyna Stydinska, Doctor of economic sciences, senior researcher of National Scientific Center «Institute of Agrarian Economics» e–mail:[email protected] ÓÄÊ 174.33 ÃÀÌÀÍ Ã. Â. DzÍ×ÅÍÊÎ Ì. Ì. ÌÎÑÒÎÂÅÍÊÎ Î. Î. Âçàºìîä³ÿ êîðïîðàòèâíî¿ åòèêè ï³äïðèºìñòâà òà åêîíîì³êè Àêòóàëüí³ñòü òåìè äîñë³äæåííÿ.  ñòàòò³ ðîçêðèòî êëþ÷îâ³ çàñàäè âçàºìî䳿 êîðïîðàòèâíî¿ åòèêè ï³äïðèºìñòâ òà åêîíîì³êè. Êîìïàí³¿, ÿê³ äîòðèìóþòüñÿ âèñîêèõ åòè÷íèõ ñòàíäàðò³â, îòðèìóþòü á³ëüøå äîâ³ðè ñïîæèâà÷³â, ùî ìîæå ïðèçâåñòè äî çá³ëüøåííÿ îáñÿã³â ïðîäàæó òà ï³äâèùåííÿ ³ì³äæó áðåíäó. Êð³ì òîãî, åòèêà âàæëèâà ó êîðïîðàòèâíîìó óïðàâë³íí³, îñê³ëüêè âîíà çàáåçïå÷óº ïðîçîð³ñòü ó âñ³õ á³çíåñ–ïðîöåñàõ íà ï³äïðèºìñòâ³. Ìåòîþ äîñë³äæåííÿ º îá´ðóíòóâàííÿ äîö³ëüíîñò³ âçàºìî䳿 êîðïîðàòèâíî¿ åòèêè ï³äïðèºìñòâ òà åêîíîì³êè, â³äîáðàæåííÿ ðîë³ åòè÷íèõ ïðèíöèï³â ó ä³ÿëüíîñò³ â³ò÷èçíÿíèõ óñï³øíèõ êîìïàí³é. Ìåòîäè äîñë³äæåííÿ. Ó ñòàòò³ âèêîðèñòîâóâàëèñü êîìïëåêñíèé ìåòîä äîñë³äæåííÿ åòè÷íèõ ïðèíöèï³â ï³äïðèºìñòâ, à òàêîæ ñèñòåìíèé ï³äõ³ä äî àíàë³çó ìîðàëüíèõ ïðèíöèï³â òà íîðì, ùî ðåãóëþþòü ïîâåä³íêó ëþäåé ó ãàëóç³ åêîíîì³÷íî¿ ä³ÿëüíîñò³ ùîäî åôåêòèâíîãî âèêîðèñòàííÿ îáìåæåíèõ ðåñóðñ³â çàäëÿ çàäîâîëåííÿ ïîòðåá ñóñï³ëüñòâà. Ðåçóëüòàòè äîñë³äæåííÿ. Ðîçãëÿíóòî ðîëü òà çíà÷åííÿ äëÿ åêîíîì³êè òàêèõ ïîíÿòü, ÿê åòèêà, êîðïîðàòèâíà åòèêà (á³çíåñ åòèêà), ïðîôåñ³éíà åòèêà. Çàçíà÷åí³ îñíîâí³ åòè÷í³ âèêëèêè äëÿ ñó÷àñíî¿ åêîíîì³êè, à òàêîæ îñíîâí³ êàòåãî𳿠òà ïðèíöèïè åòèêè â åêîíîì³ö³. Ïîêàçàíî ðîëü åòè÷íèõ ïðèíöèï³â ó ä³ÿëüíîñò³ â³ò÷èçíÿíèõ êîìïàí³é, ÿê³ óñï³øíî ³íòåãðóâàëè åòè÷í³ ñòàíäàðòè â ñâîþ ä³ÿëüí³ñòü, çîêðåìà ÀÒ «Óêðçàë³çíèöÿ», ÌÕÏ, «ÁÌÑ ÑÅвѻ. Çàçíà÷åíà äîö³ëüíîñò³ âïðîâàäæåííÿ åòè÷íèõ çàñàä ç äèòèíñòâà êîæíî¿ ëþäèíè ¿¿ ñ³ì’ºþ, øêîëîþ, óí³âåðñèòåòîì. Çîêðåìà, â ñòàòò³ ïðèêëàäîì çàïðîâàäæåííÿ åòè÷íîãî êîäåêñó ó ä³ÿëüí³ñòü íàâ÷àëüíèõ çàêëàä³â îñâ³òè º éîãî ðåàë³çàö³ÿ â Êè¿âñüêîìó íàö³îíàëüíîìó óí³âåðñèòåò³ áóä³âíèöòâà òà àðõ³òåêòóðè. Ïðîöåñ ì³ãðàö³¿ äàâ ìîæëèâ³ñòü ä³ëèòèñü ì³æíàðîäíèì äîñâ³äîì â ð³çíèõ ñôåðàõ, çîêðåìà ³ â ïðîôåñ³éí³é åòèö³. Ïðèêëàäîì åòè÷íèõ ïðèíöèï³â äëÿ ïðîôåñ³é º Êîäåêñ åòèêè ïðîôåñ³éíèõ áóõãàëòåð³â ̳æíàðîäíî¿ ôåäåðàö³¿ áóõãàëòåð³â. Ãàëóççþ çàñòîñóâàííÿ ðåçóëüòàò³â º áóäü–ÿêà ñôåðà åêîíîì³êè Óêðà¿íè, ï³äïðèºìñòâà, îðãàí³çàö³¿, çàêëàäè îñâ³òè. Âèñíîâêè. Äîñë³äæåíî âíåñîê ð³çíèõ åêîíîì³ñò³â â ïðîöåñ³ âïðîâàäæåííÿ åòèêè ó åêîíîì³÷í³ ïðîöåñè òà ïîêàçàíî ¿õ ïîäàëüø³ ïåðñïåêòèâè, ÿê³ ìàþòü áóòè çîñåðåäæåí³ íà ðîçðîáö³ á³çíåñ– åòè÷íèõ ñòàíäàðò³â ç óðàõóâàííÿì îñîáëèâîñòåé â³ò÷èçíÿíîãî ðèíêó òà âïëèâó â³éíè íà ö³ ïðîöåñè. Êëþ÷îâ³ ñëîâà: åòèêà, êîðïîðàòèâíà åòèêà (á³çíåñ åòèêà), åêîíîì³êà, ïðîôåñ³éíà åòèêà, ï³äïðèºìíèöòâî, êîäåêñ åòèêè, ì³ãðàö³ÿ. HALYNA HAMAN ZINCHENKO MYROSLAVA MOSTOVENKO OLEKSII Interaction between corporate ethics of the enterprise and economics The relevance of the research topic. The article reveals the key principles of interaction between corporate ethics of enterprises and the economy. Companies that adhere to high ethical standards gain more consumer trust, which can lead to increased sales volume and improved brand image. Additionally, ethics is important in corporate governance as it ensures transparency in all business
ÅÊÎÍÎ̲×Ͳ ÏÐÎÁËÅÌÈ ÐÎÇÂÈÒÊÓ ÃÀËÓÇÅÉ ÒÀ ÂÈIJ ÅÊÎÍÎ̲×Íί IJßËÜÍÎÑÒ² 59 ´ÎÐÌÓÂÀÍÍßÐÈÍÊÎÂÈÕÂÄÍÎÑÈͳÊÐÀÍww Ïîñòàíîâêà ïðîáëåìè. Óìîâè ãëîáàë³çàö³¿ òà çðîñòàííÿ êîíêóðåíö³¿ íà ðèíêó, ÿê ñïðèÿþòü ðîçâèòêó åòèêè â åêîíîì³ö³, òàê ³ ñòâîðþþòü ïåðåøêîäè äëÿ ¿õ äîòðèìàííÿ. Ñó÷àñí³ ñòàíäàðòè á³çíåñó âèìàãàþòü íå ëèøå âèêîíàííÿ çàêîíîäàâ÷î–íîðìàòèâíî¿ áàçè, àëå é ³íòåãðóâàííÿ ìîðàëüíèõ ö³ííîñòåé äëÿ âèçíà÷åííÿ ñòðàòå㳿 êîìïàí³¿ òà ¿¿ âçàºìîâ³äíîñèí ì³æ ð³çíèìè ñóá’ºêòàìè åêîíîì³÷íèõ â³äíîñèí. Åòè÷í³ ïðèíöèïè â³ä³ãðàþòü âàæëèâó ðîëü ó ðîçáóäîâ³ äîâ³ðè ì³æ ï³äïðèºìñòâàìè, ñïîæèâà÷àìè, ³íâåñòîðàìè òà ³íøèìè ó÷àñíèêàìè. Óìîâè çðîñòàííÿ âèìîã äî ñîö³àëüíî¿ â³äïîâ³äàëüíîñò³ á³çíåñó ñâ³ä÷àòü, ùî êîìïàí³¿, ùî äîòðèìóþòüñÿ åòè÷íèõ íîðì, îòðèìóþòü êîíêóðåíòí³ ïåðåâàãè òà âèùèé ïðèáóòîê. Àíàë³ç îñòàíí³õ äîñë³äæåíü ³ ïóáë³êàö³é. Ïðîöåñ âçàºìî䳿 êîðïîðàòèâíî¿ åòèêè òà åêîíîì³êè âèâ÷àâñÿ áàãàòüìà äîñë³äíèêàìè. Ñåðåä íèõ Áàëäæè Ì.Ä. äîñë³äæóâàâ ïðèíöèïè òà êîíöåïö³¿ åòèêè á³çíåñó íà ð³çíèõ ð³âíÿõ òà â ðîçâèíóòèõ êðà¿íàõ ñâ³òó [1], òî ÿê Áðàëàòàí Â. Ï., Ãóöàëåíêî Ë. Â., Çäèðêî Í. Ã. ðîçãëÿäàëè òåîðåòè÷í³, ìåòîäîëîã³÷í³ òà ïðàêòè÷í³ àñïåêòè ïðîôåñ³éíî¿ åòèêè ïðàêòèêóþ÷èõ áóõãàëòåð³â, àóäèòîð³â òà äåðæàâíèõ ñëóæáîâö³â êîíòðîëþþ÷èõ îðãàí³â Óêðà¿íè [2]. Âðàõîâóþ÷è âàæëèâ³ñòü äàíèõ äîñë³äæåíü, õîò³ëîñÿ á â³äì³òèòè òå, ùî äîö³ëüíèì áà÷èìî á³ëüø ñó- ÷àñí³ ïîãëÿäè íà äàíó ïðîáëåìàòèêó òà âðàõóâàííÿ îñîáëèâîñòåé ³ âïëèâó â³éíè íà ö³ ïðîöåñè. Ôîðìóëþâàííÿ ö³ëåé ñòàòò³ ïîëÿãຠó ðîçêðèòò³ êëþ÷îâèõ çàñàä âçàºìî䳿 êîðïîðàòèâíî¿ åòèêè òà åêîíîì³êè. Âèêëàä îñíîâíîãî ìàòåð³àëó. Âçàãàë³ åòèêà – öå ô³ëîñîôñüêà ãàëóçü, ÿêà äîñë³äæóº ìîðàëü, ñóñï³ëüí³ íîðìè ïîâåä³íêè, çâè÷à¿ òà ñóêóïí³ñòü ìîðàëüíèõ ïðàâèë ïåâíî¿ ñóñï³ëüíî¿ àáî ïðîôåñ³éíî¿ ãðóïè. Á³ëüø³ñòü ì³æíàðîäíèõ âåëèêèõ êîìïàí³é ìàþòü ñâî¿ êîäåêñè åòèêè òà ïðàâèëà ïðîâåäåííÿ á³çíåñó, ùî ñïðèÿþòü äîòðèìàííþ ñèñòåìè çàãàëüíîåòè÷íèõ íîðì óñ³ìà ó÷àñíèêàìè á³çíåñó, ç äîòðèìàííÿì çàêîíîäàâ÷èõ íîðì ó ãàëóç³ òðóäîâèõ â³äíîñèí, ¿õ ïðàâèë ïîâåä³íêè, âçàºìî䳿 òà ñï³ëêóâàííÿ [3]. Ñó÷àñíà åêîíîì³êà ïîñò³éíî ðîçâ’ÿçóº åòè÷í³ ïðîáëåìè, ÿê³ ìàþòü âåëèêèé âïëèâ íà ¿¿ ðîçâèòîê òà ôóíêö³îíóâàííÿ. Íåîáõ³äíî âðàõîâóâàòè ö³ processes at the enterprise. The purpose of the study is to justify the feasibility of the interaction between corporate ethics of enterprises and the economy, reflecting the role of ethical principles in the activities of successful domestic companies. Research methods. The article used a comprehensive research method of ethical principles of enterprises, as well as a systematic approach to analyzing moral principles and norms regulating people’s behavior in the field of economic activity to effectively use limited resources to meet society’s needs. Research results. The role and significance of such concepts as ethics, corporate ethics (business ethics), professional ethics for the economy have been considered. The main ethical challenges for the modern economy are indicated, as well as the main categories and principles of ethics in economics. The role of ethical principles in the activities of domestic companies that have successfully integrated ethical standards into their activities, including PJSC "Ukrzaliznytsia", MHP, "BMS SERVICE", is shown. The expediency of introducing ethical principles from childhood by each person’s family, school, university is mentioned. In particular, as an example of the introduction of an ethical code into the activities of educational institutions, its implementation at the Kyiv National University of Construction and Architecture is mentioned. The migration process has made it possible to share international experience in various fields, including in professional ethics. An example of ethical principles for professionals is the International Federation of Accountants’ Code of Ethics for Professional Accountants. The field of application of the results is any area of the economy of Ukraine, enterprises, organizations, educational institutions. Conclusions. The contribution of various economists to the implementation of ethics in economic processes has been explored and their further perspectives have been shown, which should be focused on developing business ethical standards taking into account the specifics of the domestic market and the impact of war on these processes. Key words: ethics, corporate ethics (business ethics), economics, professional ethics, entrepreneurship, code of ethics, migration.
60 ´ÎÐÌÓÂÀÍÍßÐÈÍÊÎÂÈÕÂÄÍÎÑÈͳÊÐÀÍww ïðîáëåìè ³ ðîçóì³òè, ùî âîíè âçàºìîä³þòü ç êîðïîðàòèâíîþ ïîâåä³íêîþ, äåðæàâíèì ðåãóëþâàííÿì òà ñîö³àëüíîþ â³äïîâ³äàëüí³ñòþ á³çíåñó. Ñåðåä îñíîâíèõ åòè÷íèõ âèêëèê³â äëÿ ñó÷àñíî¿ åêîíîì³êè ìîæíà âèä³ëèòè: – êîðóïö³ÿ, ÿêà º îäí³ºþ ç íàéá³ëüø ñåðéîçíèõ ïðîáëåì, ÿêà ï³äðèâຠäîâ³ðó äî åêîíîì³÷íèõ ³íñòèòóò³â, ùî çíèæóþòü åôåêòèâí³ñòü ðèíêó, ïîðóøóº ñïðàâåäëèâ³ñòü ó á³çíåñ³ òà çàâàæຠåêîíîì³÷íîìó ðîçâèòêó. – íåð³âí³ñòü ó äîõîäàõ ³ ìîæëèâîñòÿõ ÷àñòî ïðèçâîäèòü äî ñîö³àëüíèõ íàïðóæåíü ³ äåñòàá³ë³çàö³¿ åêîíîì³êè. Åòè÷í³ çàïèòàííÿ ïðî òå, ÿê çàáåçïå÷èòè á³ëüø ð³âíîì³ðíèé ðîçïîä³ë áëàã, ñòàþòü âñå á³ëüø àêòóàëüíèìè. – åêñïëóàòàö³ÿ ïðàö³ ïðèçâîäèòü äî ñòâîðåííÿ íåñïðàâåäëèâèõ óìîâ ïðàö³, ùî ïîðîäæóº ïèòàííÿ åòèêè ó ñôåð³ á³çíåñó. Êîìïàí³¿, ÿê³ ïîðóøóþòü îñíîâí³ ïðàâà ïðàö³âíèê³â, ï³ääàþòü ï³ä çàãðîçó ñâîþ ðåïóòàö³þ òà ô³íàíñîâ³ ðåçóëüòàòè. Êîðïîðàòèâíà åòèêà, àáî á³çíåñ åòèêà, ïðîéøëà øëÿõ òðàíñôîðìàö³¿ â³ä ìîðàëüíèõ ïîãëÿä³â ëþäåé äî ôîðìóâàííÿ âñåçàãàëüíî¿ ïðîôåñ³éíî¿ åòèêè á³çíåñó. Ùå ó ÕÕ ñò. çàçíà÷àëîñü, ùî âîíà º êëþ÷îâîþ ñêëàäîâîþ êîðïîðàòèâíî¿ êóëüòóðè ñóñï³ëüñòâà. Âàæëèâ³ äîñë³äæåííÿ çà ö³ºþ ïðîáëåìàòèêîþ â³äáóâàëèñü íà ð³âí³ âåëèêèõ êîìïàí³é ÑØÀ òà ªâðîïè. ²ñíóþ÷³ åòè÷í³ ñòàíäàðòè çàáåçïå÷óþòü ïîçèòèâíó ñòðàòåã³þ ðîçâèòêó á³çíåñó, àäæå â³ä³ãðàþòü ïåðøî÷åðãîâ³ óìîâè óñï³øíîãî çàïðîâàäæåííÿ ìîäåë³ ä³ëîâî¿ ðåïóòàö³¿ íà îñíîâ³ äîòðèìàíí³ åòè÷íèõ ïðèíöèï³â âçàºìî䳿 ä³ëîâèõ ïàðòíåð³â, ÿêà äîçâîëÿº çàáåçïå÷èòè ïðîäóêòèâí³ñòü ôóíêö³îíóâàííÿ êîìïàí³¿, ä³ëîâó ðåïóòàö³þ ó÷àñíèê³â, ÿêà êàï³òàë³çóþòüñÿ. Îñåðåäêîì åòèêè á³çíåñó º «Ïðèíöèïè ì³æíàðîäíîãî á³çíåñó» ÿê åòè÷íèé êîäåêñ, ðîçðîáëåíèé ïðåäñòàâíèêàìè ïðîâ³äíèõ êîìïàí³é ÑØÀ, Çàõ³äíî¿ ªâðîïè òà ßïîí³¿, ïðèéíÿòèé ùå ó 1994 ð. â Øâåéöàð³¿.  Óêðà¿í³ ïðîâ³äíèìè óêðà¿íñüêèìè òà ì³æíàðîäíèìè êîìïàí³ÿìè, àñîö³àö³ÿìè é íåóðÿäîâèìè îðãàí³çàö³ÿìè ï³äïèñàíî Ãëîáàëüíèé äîãîâ³ð ÎÎÍ (25 êâ³òíÿ 2006 ð.), çà ÿêèì ñòâîðåíî ïëàòôîðìó äëÿ ñïðèÿííÿ òà ïðîñóâàííÿ ñîö³àëüíî¿ â³äïîâ³äàëüíîñò³ á³çíåñó, äæåðåëàìè ÿêîãî º «Çàãàëüíà äåêëàðàö³ÿ ïðàâ ëþäèíè», «Äåêëàðàö³ÿ ôóíäàìåíòàëüíèõ ïðèíöèï³â ³ ïðàâ íà ðîáî÷îìó ì³ñö³ ̳æíàðîäíî¿ îðãàí³çàö³¿ ïðàö³», «Ð³î–äå–Æàíåéðñüêà äåêëàðàö³ÿ ç åêîëî㳿 òà ðîçâèòêó», «Êîíâåíö³ÿ ÎÎÍ ïðîòè êîðóïö³¿». Åòèêà â åêîíîì³ö³ – öå ñèñòåìà ìîðàëüíèõ ïðèíöèï³â òà íîðì, ùî ðåãóëþþòü ïîâåä³íêó ëþäåé ó ãàëóç³ åêîíîì³÷íî¿ ä³ÿëüíîñò³ ùîäî åôåêòèâíîãî âèêîðèñòàííÿ îáìåæåíèõ ðåñóðñ³â çàäëÿ çàäîâîëåííÿ ïîòðåá ñóñï³ëüñòâà. Âîíà îõîïëþº ïèòàííÿ ñïðàâåäëèâîñò³, â³äïîâ³äàëüíîñò³ òà ìîðàëüíèõ îáîâ’ÿçê³â âñ³õ ñóá’ºêò³â åêîíîì³÷íèõ â³äíîñèí. Åòèêà â åêîíîì³ö³ íå ò³ëüêè â³äíîñèòüñÿ äî ³íäèâ³äóàëüíî¿ ïîâåä³íêè, àëå òàêîæ âèçíà- ÷ຠíîðìè òà ïðàâèëà, ùî çàñòîñîâóþòüñÿ ó á³çíåñ³ òà åêîíîì³÷íèõ óñòàíîâàõ.  ö³ëîìó êàòåãî𳿠òà îñíîâí³ ïðèíöèïè åòèêè â åêîíîì³ö³ óçàãàëüíåíî ó òàáëèö³. Åòè÷í³ ñòàíäàðòè ìàþòü çíà÷íèé âïëèâ íà ä³ÿëüí³ñòü á³çíåñó: – Åòèêà óïðàâë³ííÿ ó êîðïîðàö³ÿõ: ñó÷àñí³ êîìïàí³¿ âïðîâàäæóþòü êîäåêñè åòèêè äëÿ ðåãóëþÊàòåãî𳿠åòèêè â åêîíîì³ö³: Îñíîâí³ ïðèíöèïè åòèêè â åêîíîì³ö³: Ñîö³àëüíà â³äïîâ³äàëüí³ñòü – öå çîáîâ’ÿçàííÿ á³çíåñó ÷è îðãàí³çàö³¿ ïåðåä ñóñï³ëüñòâîì ³ íàâêîëèøí³ì ñåðåäîâèùåì çáåð³ãàòè åòè÷í³ ñòàíäàðòè, äîòðèìóâàòèñÿ çàêîíîäàâñòâà, òóðáóâàòèñÿ ïðî äîáðîáóò ñï³âðîá³òíèê³â òà ñïðèÿòè ñòàëîìó ðîçâèòêó. ×åñí³ñòü – öå âàæëèâèé ïðèíöèï, ÿêèé ïåðåäáà÷ຠäîòðèìàííÿ âèñîêèõ ñòàíäàðò³â ïîâåä³íêè, âêëþ÷àþ÷è â³äñóòí³ñòü îáìàíó, ï³äðîáêè àáî ³íøèõ íå÷åñíèõ ä³é ó ñïðàâàõ. Ñïðàâåäëèâ³ñòü – öå ïðèíöèï, çà ÿêèì êîæíà ëþäèíà îòðèìóº òå, ùî ¿é íàëåæèòü â³äïîâ³äíî äî ¿¿ çàñëóã àáî ³íøîãî îá’ºêòèâíîãî êðèòåð³þ. Ïîâàãà äî ïðàâ ëþäèíè – öå ïðèíöèï, çã³äíî ç ÿêèì óñ³ ãðîìàäÿíè ìàþòü ïðàâî íà ã³äíå æèòòÿ, äîñòóï äî ïðàö³, îñâ³òè, îõîðîíè çäîðîâ’ÿ òà ³íøèõ ñîö³àëüíèõ ïîñëóã áåç áóäü–ÿêèõ ôîðì äèñêðèì³íàö³¿. Ïðîçîð³ñòü – âàæëèâèé ïðèíöèï â óïðàâë³íí³, á³çíåñ³ òà ñóñï³ëüñòâ³, ùî ñïðèÿº â³äêðèòîñò³, â³äïîâ³äàëüíîñò³ òà äîâ³ð³. ³äïîâ³äàëüí³ñòü – öå çäàòí³ñòü ñóá’ºêòà åêîíîì³÷íèõ â³äíîñèí âèêîíóâàòè ñâî¿ îáîâ’ÿçêè ïåðåä ³íøèìè ó÷àñíèêàìè ðèíêó, ñïîæèâà÷àìè, äåðæàâîþ òà ñóñï³ëüñòâîì â ö³ëîìó. Êîìïåòåíòí³ñòü – öå çäàòí³ñòü òà çíàííÿ, íåîáõ³äí³ äëÿ âèêîíàííÿ ïåâíî¿ ðîáîòè àáî çàâäàííÿ åôåêòèâíî òà ïðîôåñ³éíî. Ñïðàâåäëèâèé îáì³í – öå ïðîöåñ îáì³íó òîâàð³â àáî ïîñëóã, ÿêèé â³äáóâàºòüñÿ íà ð³âíèõ óìîâàõ äëÿ âñ³õ ñòîð³í. Êàòåãî𳿠òà îñíîâí³ ïðèíöèïè åòèêè â åêîíîì³ö³
ÅÊÎÍÎ̲×Ͳ ÏÐÎÁËÅÌÈ ÐÎÇÂÈÒÊÓ ÃÀËÓÇÅÉ ÒÀ ÂÈIJ ÅÊÎÍÎ̲×Íί IJßËÜÍÎÑÒ² 61 ´ÎÐÌÓÂÀÍÍßÐÈÍÊÎÂÈÕÂÄÍÎÑÈͳÊÐÀÍww âàííÿ ïîâåä³íêè êåð³âíèöòâà òà ïðàö³âíèê³â ç ìåòîþ çàáåçïå÷åííÿ ïðîçîðîñò³ òà â³äïîâ³äàëüíîñò³. – Ñîö³àëüíà â³äïîâ³äàëüí³ñòü á³çíåñó: ÷èñëåíí³ ï³äïðèºìñòâà âïðîâàäæóþòü ïðîãðàìè ñîö³àëüíî¿ â³äïîâ³äàëüíîñò³, ùî âêëþ÷àþòü åêîëîã³÷- í³ ³í³ö³àòèâè, ï³äòðèìêó ì³ñöåâèõ ãðîìàä òà åòè÷í³ ñòàíäàðòè âèðîáíèöòâà. Ñîö³àëüíà â³äïîâ³äàëüí³ñòü á³çíåñó îõîïëþº íå ëèøå ô³íàíñîâó âèãîäó, à é çîñåðåäæóºòüñÿ íà åòè÷íèõ çîáîâ’ÿçàííÿõ ïåðåä ñóñï³ëüñòâîì. Ïðèêëàäîì ñîö³àëüíî¿ â³äïîâ³äàëüíîñò³ â Óêðà¿í³ º ñïðèÿííÿ ï³äòðèìêè ³ äîïîìîãà Çáðîéíèì Ñèëàì Óêðà¿íè, âîëîíòåðñòâî, ï³äòðèìêó ñîö³àëüíî âðàçëèâèõ âåðñò íàñåëåííÿ, äîïîìîãà âåòåðàíàì â³éíè òà ³í. Åòè÷í³ íîðìè âïëèâàþòü íà åêîíîì³÷íó ä³ÿëüí³ñòü ó÷àñíèê³â ðèíêó, îñê³ëüêè âîíè âñòàíîâëþþòü î÷³êóâàííÿ ùîäî íàëåæíî¿ ïîâåä³íêè, ÿêà âïëèâຠíà êóëüòóðó âåäåííÿ á³çíåñó. Íàïðèêëàä, êîìïàí³¿, ÿê³ äîòðèìóþòüñÿ âèñîêèõ åòè÷- íèõ ñòàíäàðò³â, îòðèìóþòü á³ëüøå äîâ³ðè ñïîæèâà÷³â, ùî ìîæå ïðèçâåñòè äî çá³ëüøåííÿ îáñÿã³â ïðîäàæó òà ï³äâèùåííÿ ³ì³äæó áðåíäó. Êð³ì òîãî, åòèêà âàæëèâà ó êîðïîðàòèâíîìó óïðàâë³íí³, îñê³ëüêè âîíà çàáåçïå÷óº ïðîçîð³ñòü ó âñ³õ á³çíåñ–ïðîöåñàõ íà ï³äïðèºìñòâ³. ²ñíóº ÷èìàëî êîìïàí³é, ÿê³ óñï³øíî ³íòåãðóâàëè åòè÷í³ ïðèíöèïè â ñâîþ ä³ÿëüí³ñòü. Çîêðåìà, ÀÒ «Óêðçàë³çíèöÿ», ÿê ë³äåð ïåðåâåçåíü â Óêðà¿- í³ òà îäíà ³ç íàéá³ëüøèõ äåðæàâíèõ êîìïàí³é, çàäëÿ âåäåííÿ á³çíåñó ÷åñíî ³ ñóìë³ííî, â³äïîâ³äíî äî ïðàâîâèõ òà âèñîêèõ åòè÷íèõ íîðì, ðîçðîáèëà ³ âïðîâàäèëè Êîäåêñ åòèêè. Ìåòîþ Êîäåêñó º ðîçâèòîê òà âäîñêîíàëåííÿ êîðïîðàòèâíî¿ êóëüòóðè, åôåêòèâíî¿ âçàºìî䳿 ñï³âðîá³òíèê³â îäèí ç îäíèì, à òàêîæ ç îðãàíàìè äåðæàâíî¿ òà ì³ñöåâî¿ âëàäè, ä³ëîâèìè ïàðòíåðàìè òà ³íøèìè îñîáàìè. Êîäåêñ ì³ñòèòü îáîâ’ÿçêîâ³ ñòàíäàðòè ³ î÷³êóâàííÿ, ÿê³ Óêðçàë³çíèöÿ íàêëàäຠíà ïîâñÿêäåííó ïîâåä³íêó ñï³âðîá³òíèê³â òà ïàðòíåð³â îñ³á, ùî ä³þòü â³ä ³ìåí³ àáî â ³íòåðåñàõ òîâàðèñòâà, äëÿ äîñÿãíåííÿ ¿¿ åòè÷íîñò³. Çíà÷íó óâàãó ïðèä³ëåíî ñîö³àëüí³é â³äïîâ³äàëüíîñò³, ïðàâèëàì ïîâåä³íêè ñï³âðîá³òíèê³â, ïîâåä³íêà ó ãðîìàäñüêèõ ì³ñöÿõ òà íà ðîáî÷îìó ì³ñö³, â³äíîñèíè ç ïóáë³÷íèìè òà ä³ëîâèìè ïàðòíåðàìè, â³äïîâ³äàëüí³ñòü ïåðåä àêö³îíåðàìè, à òàêîæ çàçíà÷åí³ ñïîñîáè äîòðèìàííÿ åòè÷íèõ ö³ííîñòåé [4]. Îäèí ³ç ñâ³òîâèõ ë³äåð³â àãðàðíîãî ðèíêó â ñôåð³ ïòàõ³âíèöòâà êîìïàí³ÿ ÌÕÏ Óêðà¿íà, ÿêà îá’ºäíóº ïîíàä 38 òèñÿ÷ ïðàö³âíèê³â â Óêðà¿í³ òà çà êîðäîíîì, âõîäèòü äî ÒÎÏ–20 êðàùèõ ðîáîòîäàâö³â Óêðà¿íè çà âåðñ³ºþ Forbes Ukraine, âïðîâàäèëà âëàñíèé Êîäåêñ åòèêè.  ö³ëîìó ÌÕÏ º ºâðîïåéñüêîþ êîìïàí³ºþ ç îö³íêîþ â 3,7 ì³ëüÿðä³â äîëàð³â, öåíòðàëüíèé îô³ñ – Êè¿â, ÿêà ðîçâèâຠïîíàä 15 áðåíä³â ¿æ³ ó ð³çíèõ ôîðìàòàõ, çîêðåìà öå «Íàøà Ðÿáà», «Àïåòèòíà», «Ëåãêî!», «Áàùèíñüêèé», Skott Smeat, ÐÿáChick òà ³íø³. Êåð³âíèöòâî ÌÕÏ çàäëÿ ïîêðàùåííÿ ñâ ðåïóòàö³¿, ïîë³ïøåííÿ âíóòð³øíüîãî êë³ìàòó, çìåíøåííÿ ïëèííîñò³ êàäð³â, âïðîâàäèëè ó ä³ÿëüí³ñòü ñâ³é Êîäåêñ åòè÷íî¿ ïîâåä³íêè, ÿêèé ðåãóëþº âíóòð³øíþ ïîë³òèêó, ðîáî÷³ ïðîöåäóðè òà á³çíåñ–ïðîöåñè. Ó íüîìó îïèñàí³: ïðàâà ³ ïîâíîâàæåííÿ ñï³âðîá³òíèê³â; ïðàâà êîðèñòóâàííÿ àêòèâàìè êîìïàí³¿; â³äíîñèíè ç á³çíåñ–ïàðòíåðàìè; ïðèíöèïè ÷åñíî¿ êîíêóðåíö³¿; êîíôë³êò ³íòåðåñ³â ³ ï³äêóï; êîðïîðàòèâíà ñîö³àëüí³ â³äïîâ³äàëüí³ñòü; êîðïîðàòèâíà ñîö³àëüíà â³äïîâ³äàëüí³ñòü [5]. Òàêîæ ó ÌÕÏ º Êîäåêñ á³çíåñ ïàðòíåðà äëÿ âçàºìî䳿 á³çíåñ– ïàðòíåðàìè ç ö³ííîñòÿìè ÌÕÏ, çîêðåìà ñïðèÿííÿ ðîçâèòêó ïðîçîðîãî òà ÷åñíîãî âåäåííÿ á³çíåñó, ï³äòðèìêè Óêðà¿íè, ³ííîâàö³éíîñò³ òà ñï³âïðàö³. Íàãîëîøóþ÷è, ùî óñï³õ ìຠáàçóâàòèñÿ íà ñòàíäàðòàõ â³äêðèòîñò³ òà äîáðî÷åñíîñò³, äîòðèìàíí³ îá³öÿíîê òà âèçíàíí³ ïîìèëîê [6]. Äåêëàðàö³ÿ äîáðî÷åñíîñò³ MÕÏ òà ¿õ á³çíåñ–ïàðòíåð³â ïðàöþº ó â³äïîâ³äíîñò³ äî ïðèíöèï³â çàêîííîñò³ òà ïðîçîðîñò³, ñòàíäàðò³â ä³ëîâî¿ åòèêè òà íåòåðïèìîñò³ äî øàõðàéñòâà, õàáàðíèöòâà òà êîðóïö³¿, òà óíèêíåííÿ ïðàâîïîðóøåíü [7]. Íà ðèíêó ²Ò Óêðà¿íè êîìïàí³ÿ «ÁÌÑ ÑÅвѻ, ñïåö³àë³çóþ÷èñü ãîëîâíèì ÷èíîì íà íàäàíí³ ïîñëóã â îáëàñò³ ²Ò àóòñîðñèíãó ³ ñåðâ³ñíîãî îáñëóãîâóâàííÿ, âïðîâàäèëà Êîäåêñ êîðïîðàòèâíî¿ åòèêè. Ó Êîäåêñ³ ñôîðìóëüîâàí³ ³ ñèñòåìàòèçîâàí³ íîðìè ³ ïðèíöèïè ïîâåä³íêè, ÿêèõ ïîâèíí³ äîòðèìóâàòèñÿ âñ³ ñï³âðîá³òíèêè êîìïàí³¿, çîêðåìà êîðïîðàòèâí³ ö³ííîñò³, ïðèíöèïè êîðïîðàòèâíî¿ åòèêè êîìïàí³¿ òà ñï³âðîá³òíèê³â [8]. Êîìïàí³¿, ùî äîòðèìóþòüñÿ åòè÷íèõ ñòàíäàðò³â, ïåðåáóâàþòü ó âèãðàøíîìó ïîëîæåíí³ çàâäÿêè íèçö³ ïåðåâàã, òàêèõ ÿê: – ïîêðàùåííÿ ðåïóòàö³¿ – ÷åñí³ñòü òà ñîö³àëüíà â³äïîâ³äàëüí³ñòü ñïðèÿþòü äîâ³ð³ ç áîêó ê볺íò³â, ïàðòíåð³â òà ³íâåñòîð³â; – çáåðåæåííÿ ëîÿëüíîñò³ ñïîæèâà÷³â – ñó÷àñí³ ïîêóïö³ âñå ÷àñò³øå îáèðàþòü ïðîäóêö³þ êîìïàí³é, ÿê³ ïðàãíóòü äî åòè÷íèõ ñòàíäàðò³â òà ñîö³àëüíî â³äïîâ³äàëüíèõ ï³äõîä³â;
ÅÊÎÍÎ̲×Ͳ ÏÐÎÁËÅÌÈ ÐÎÇÂÈÒÊÓ ÃÀËÓÇÅÉ ÒÀ ÂÈIJ ÅÊÎÍÎ̲×Íί IJßËÜÍÎÑÒ² 62 ´ÎÐÌÓÂÀÍÍßÐÈÍÊÎÂÈÕÂÄÍÎÑÈͳÊÐÀÍww – çáåðåæåííÿ òàëàíò³â – ñï³âðîá³òíèêè ïðàãíóòü ïðàöþâàòè â ï³äïðèºìñòâàõ, ÿê³ çàïðîïîíîâóþòü åòè÷í³ òà êîìôîðòí³ óìîâè ïðàö³; – ³íâåñòèö³éíà çàö³êàâëåí³ñòü – ñîö³àëüíî â³äïîâ³äàëüí³ êîìïàí³¿ ìàþòü êðàù³ øàíñè íà ïðèâåðíåííÿ ³íâåñòîð³â, ùî ï³äòðèìóº ¿õ ñò³éêèé ðîçâèòîê òà óïðàâë³ííÿ ðèçèêàìè. ̳ãðàö³ÿ ÿê çàëó÷åííÿ çàðóá³æíîãî äîñâ³äó ïåðåäáà÷ຠîáì³í çíàííÿìè, âì³ííÿìè òà ³ííîâàö³ÿìè ì³æ êðà¿íàìè. Ïðîöåñ ì³ãðàö³¿ äàâ ìîæëèâ³ñòü ä³ëèòèñü ì³æíàðîäíèì äîñâ³äîì â ð³çíèõ ñôåðàõ, çîêðåìà ³ â ïðîôåñ³éí³é åòèö³. Ïðèêëàäîì åòè÷- íèõ ïðèíöèï³â äëÿ ïðîôåñ³é º Êîäåêñ åòèêè ïðîôåñ³éíèõ áóõãàëòåð³â ̳æíàðîäíî¿ ôåäåðàö³¿ áóõãàëòåð³â [9], ùî âèìàãຠâ³ä ïðîôåñ³îíàë³â îáë³êó é àóäèòó âçÿòè íà ñåáå â³äïîâ³äàëüí³ñòü ä³ÿòè â ñóñï³ëüíèõ ³íòåðåñàõ. Êîìïåòåíö³¿ ïðîôåñ³îíàëà ïîëÿãàþòü íå ëèøå ó çàäîâîëåíí³ ïîòðåá îêðåìîãî ê볺íòà ÷è ðîáîòîäàâöÿ, à é ó ñïðèÿíí³ ôîðìóâàííÿ åòè÷íî¿ ïîë³òèêè ï³äïðèºìñòâà. Êîäåêñ åòèêè ïðîôåñ³éíèõ áóõãàëòåð³â ñêëàäàºòüñÿ ç òðüîõ ÷àñòèí: ×àñòèíà À. Çàãàëüíå çàñòîñóâàííÿ êîäåêñó ×àñòèíà Á. Ïðîôåñ³éí³ áóõãàëòåðè–ïðàêòèêè ×àñòèíà Â. Ïðîôåñ³éí³ áóõãàëòåðè â á³çíåñ³. ×àñòèíà À ðîçêðèâຠôóíäàìåíòàëüí³ ïðèíöèïè ïðîôåñ³éíî¿ åòèêè ïðîôåñ³éíèõ áóõãàëòåð³â ³ íàäຠêîíöåïòóàëüíó îñíîâó, ÿêó ïðàö³âíèêè ïîâèíí³ çàñòîñîâóâàòè ç ìåòîþ: 1) âèÿâëåííÿ çàãðîç äîòðèìàííþ ôóíäàìåíòàëüíèõ ïðèíöèï³â åòèêè; 2) âèçíà÷åííÿ çíà÷óùîñò³ ³äåíòèô³êîâàíèõ çàãðîç; 3) ôîðìóâàííÿ çàñòåðåæíèõ çàõîä³â äëÿ óñóíåííÿ çàãðîç àáî çìåíøåííÿ ¿õ äî ì³í³ìàëüíîãî ð³âíÿ. ×àñòèíè Á òà  ðîçêðèâàº, ÿê çàñòîñîâóºòüñÿ êîíöåïòóàëüíà îñíîâà â êîíêðåòíèõ ñèòóàö³ÿõ. Çîêðåìà, ì³ñòèòü ïðèêëàäè çàñòåðåæíèõ çàõîä³â, ùî ìîæóòü áóòè äîðå÷íèìè äëÿ ðîçãëÿäó çàãðîç äîòðèìàííþ ôóíäàìåíòàëüíèõ ïðèíöèï³â. ×àñòèíà Á ñòîñóºòüñÿ ïðîôåñ³éíèõ áóõãàëòåð³â, ùî íàäàþòü ïðîôåñ³éí³ àóäèòîðñüê³ ïîñëóãè. ×àñòèíà  ñòîñóºòüñÿ ïðîôåñ³éíèõ áóõãàëòåð³â ó á³çíåñ³, äå áóõãàëòåðè–ïðàêòèêè òàêîæ ìîæóòü çàñòîñîâóâàòè öþ ÷àñòèíó ùîäî ñâî¿õ ïåâíèõ îáñòàâèí. Çíà÷íå ì³ñöå ó ôîðìóâàíí³ åòè÷íèõ íîðì á³çíåñó íàëåæèòü äåðæàâ³, ÿêà âñòàíîâëþº ìåæ³, â ÿêèõ êîìïàí³¿ ïîâèíí³ ä³ÿòè, ñïðèÿþ÷è åòè÷íèì ñòàíäàðòàì ó á³çíåñ³. Çàêîíîäàâñòâî ìîæå âèçíà÷àòè ñòàíäàðòè äëÿ åòè÷íî¿ ïðàêòèêè â ñôåð³ á³çíåñó, êàðàòè çà êîðóïö³þ òà çàõèùàòè òðóäîâ³ ïðàâà. Ðîçâ’ÿçàííÿ åòè÷íèõ ïðîáëåì ó ñó÷àñí³é åêîíîì³ö³ ïîòðåáóº êîìïëåêñíîãî ï³äõîäó, ÿêèé îõîïëþº ñòâîðåííÿ åòè÷íèõ êîäåêñ³â, ï³äâèùåííÿ ð³âíÿ îñâ³òè, ïðîâåäåííÿ íîâèõ äîñë³äæåíü òà ³íòåãðóâàííÿ åòèêè â á³çíåñ–ïðîöåñè. Åòè÷í³ êîäåêñè ââàæàþòüñÿ âàæëèâèìè çàñîáàìè ôîðìóâàííÿ êîðïîðàòèâíî¿ êóëüòóðè ³ çàáåçïå÷åííÿ äîòðèìàííÿ åòè÷íèõ ñòàíäàðò³â. Öå åôåêòèâíèé ³íñòðóìåíò, ÿêèé ñïðèÿº âò³ëåííþ åòè÷íèõ çîáîâ’ÿçàíü êîìïàí³é íà ïðàêòèö³. Âîíè ìîæóòü ì³ñòèòè ïðèíöèïè, ùî ðåãóëþþòü ïîâåä³íêó ñï³âðîá³òíèê³â, à òàêîæ ìåõàí³çìè êîíòðîëþ òà çâ³òíîñò³. Ïðîôåñ³éíèé áóë³íã (ìîá³íã) ÿê ôîðìà ïñèõîëîã³÷íîãî, åêîíîì³÷íîãî òèñêó íà ðîáîò³ ìîæå âèíèêàòè ³ ïðèçâåñòè äî ñòðåñó, íèçüêî¿ ñàìîîö³íêè, íåáàæàííÿ âèêîíóâàòè ðîáî÷³ çàâäàííÿ òà ³íøèõ íåãàòèâíèõ íàñë³äê³â íà ðîáî÷îìó ì³ñö³. Âàæëèâî â÷àñíî ðåàãóâàòè íà öþ ïðîáëåìó òà øóêàòè ìåõàí³çìè áîðîòüáè àáî ¿¿ ì³í³ì³çàö³¿. Âïðîâàäæåííÿ êîäåêñó åòèêè ìîæå äîïîìîãòè âèð³øèòè ö³ ïèòàííÿ òà ñïðèÿòè øâèäêîìó ¿õ âðåãóëþâàííþ [10]. Âàæëèâî ôîðìóâàòè çàãàëüí³ åòè÷í³ ïðèíöèïè ó ïðàö³âíèêà ç ñàìîãî äèòèíñòâà, îñîáëèâî äîö³ëüíî ðîçðîáëÿòè êîäåêñè åòèêè ó çàêëàäàõ îñâ³òè. Öå çàáåçïå÷óº ìàéáóòí³ì ñïåö³àë³ñòàì çíàííÿ òà íàâè÷êè, íåîáõ³äí³ äëÿ ïðèéíÿòòÿ åòè÷íèõ ð³øåíü ó ñâî¿é êàð’ºð³. Óí³âåðñèòåòè, çîêðåìà Êè¿âñüêèé íàö³îíàëüíèé óí³âåðñèòåò áóä³âíèöòâà òà àðõ³òåêòóðè ðîçðîáèâ òà âïðîâàäèâ Åòè÷íèé êîäåêñ óí³âåðñèòåòó. Óí³âåðñèòåò âèçíຠäîòðèìàííÿ íîðì åòè÷íî¿ ïîâåä³íêè âñ³ìà ÷ëåíàìè óí³âåðñèòåòñüêî¿ ñï³ëüíîòè îäí³ºþ ç âàæëèâèõ ïåðåäóìîâ óñï³øíî¿ ðåàë³çàö³¿ ñâ ì³ñ³¿ – çä³éñíåííÿ âàãîìîãî âíåñêó â ñóñï³ëüíèé ðîçâèòîê ÷åðåç äîñë³äæåííÿ, ãåíåðóâàííÿ íîâèõ çíàíü, ¿õ ïîøèðåííÿ òà ï³äãîòîâêó ñîö³àëüíî â³äïîâ³äàëüíèõ, êðåàòèâíèõ îñîáèñòîñòåé ³ êîíêóðåíòíèõ ôàõ³âö³â. Êîäåêñ âèçíà÷ຠêëþ÷îâ³ ö³ííîñò³, îñíîâí³ ïðèíöèïè, ïðàâèëà, òà ñòàíäàðòè åòè÷íî¿ ïîâåä³íêè ³ âçàºìîâ³äíîñèí ó÷àñíèê³â îñâ³òíüîãî ïðîöåñó, ÿêèìè âîíè ìàþòü êåðóâàòèñü ó ñâî¿é ä³ÿëüíîñò³ [11]. Âèñíîâêè Åòè÷í³ íîðìè âïëèâàþòü íà î÷³êóâàííÿ ó÷àñíèê³â ðèíêó, âèçíà÷àþòü ïîâåä³íêó á³çíåñó òà ñïîñ³á ôóíêö³îíóâàííÿ êîìïàí³é. Âîíè ðåãóëþþòü íå ëèøå âíóòð³øí³ ïðîöåñè, à é ôîðìóþòü äîâ³ðó ñïîæèâà÷³â, ùî ïîçèòèâíî âïëèâຠíà ô³íàíñîâ³ ðå-
ÅÊÎÍÎ̲×Ͳ ÏÐÎÁËÅÌÈ ÐÎÇÂÈÒÊÓ ÃÀËÓÇÅÉ ÒÀ ÂÈIJ ÅÊÎÍÎ̲×Íί IJßËÜÍÎÑÒ² 63 ´ÎÐÌÓÂÀÍÍßÐÈÍÊÎÂÈÕÂÄÍÎÑÈͳÊÐÀÍww çóëüòàòè. Ó ñó÷àñí³é åêîíîì³ö³ åòè÷í³ âèêëèêè, òàê³ ÿê êîðóïö³ÿ, íåð³âí³ñòü òà åêñïëóàòàö³ÿ ïðàö³, ïîòðåáóþòü àêòèâíèõ çàõîä³â ç áîêó á³çíåñó òà óðÿäó. ²íòåãðàö³ÿ åòè÷íèõ íîðì ó êîðïîðàòèâíå óïðàâë³ííÿ òà á³çíåñ–ïðàêòèêè ñòຠíåâ³ä’ºìíîþ ÷àñòèíîþ ñò³éêîãî ðîçâèòêó. Òîìó ââåäåííÿ åòè÷íèõ àñïåêò³â ó åêîíîì³÷í³ ïðîöåñè º âàæëèâîþ óìîâîþ äëÿ çàáåçïå÷åííÿ ñòàëîãî ðîçâèòêó, ÿê íà ð³âí³ êîìïàí³é, òàê ³ íà ð³âí³ äåðæàâè. Åòèêà äîïîìàãຠïîë³ïøèòè á³çíåñ–ïðàêòèêè òà ñïðèÿº ôîðìóâàííþ ñïðàâåäëèâ³øîãî é ñòàá³ëüí³øîãî ñóñï³ëüñòâà. Ðîçðîáêà ³ âïðîâàäæåííÿ á³çíåñ–åòè÷íèõ ñòàíäàðò³â ç óðàõóâàííÿì ãëîáàëüíèõ êðèòåð³¿â, íàö³îíàëüíî¿ êóëüòóðè, òðàäèö³é, ìîðàëüíèõ ïðèíöèï³â, ³äåîëîã³÷íèõ çàñàä, ñîö³àëüíî¿ â³äïîâ³äàëüíîñò³, ïîâàãè äî çàêîíîäàâñòâà, åòè÷íèõ êîäåêñ³â, äàñòü ìîæëèâ³ñòü ñôîðìóâàòè êîðïîðàòèâíó åòèêó íà âèñîêîìó ð³âí³ òà ïåðåäáà÷èòè ïîäàëüø³ ïåðñïåêòèâè ðîçâèòêó êîíêóðåíòîñïðîìîæíî¿ åêîíîì³êè. Âàæëèâî â³äîáðàçèòè ïèòàííÿ â³äïîâ³äàëüíîñò³ á³çíåñó, åôåêòèâíîãî ìåíåäæìåíòó, ë³äåðñòâà, çàñòîñóâàííÿ ïðîöåñó ðîáîòèçàö³¿, ñó÷àñíèõ òåõíîëîã³é øòó÷- íîãî ³íòåëåêòó â á³çíåñ–ñôåðó, ðîçâèòêó åêîá³çíåñ òà â³äíîâëåííÿ âíàñë³äîê â³éñüêîâèõ êîíôë³êò³â. Ñïèñîê âèêîðèñòàíèõ äæåðåë: 1. Áàëäæè Ì.Ä. Åòèêà á³çíåñó: íàâ÷àëüíèé ïîñ³áíèê – Ê. : ÔÎÏ Ãóëÿºâà Â.Ì., 2021. – 332ñ. 2. Áðàëàòàí Â. Ï., Ãóöàëåíêî Ë. Â., Çäèðêî Í. Ã. Ïðîôåñ³éíà åòèêà. Íàâ÷. ïîñ³á.– Ê.: Öåíòð ó÷áîâî¿ ë³òåðàòóðè, 2011. – 252 ñ. 3. Ãàìàí Ã.Â., dzí÷åíêî Ì.Ì. Ïðîôåñ³ÿ áóõãàëòåðà òà åòèêà éîãî ïîâåä³íêè. Øëÿõè ï³äâèùåííÿ åôåêòèâíîñò³ áóä³âíèöòâà â óìîâàõ ôîðìóâàííÿ ðèíêîâèõ â³äíîñèí. 2022. No 50(2). Ñ. 172–179. DOI: https://doi. org/10.32347/2707–501x.2022.50(2).172–179 4. Êîäåêñ åòèêè ÀÒ «Óêðçàë³çíèöÿ». URL: https:// www.uz.gov.ua/files/file/about/compliance/kodeks_ ukr+2–%D1%81%D0%B6%D0%B0%D1%82%D1% 8B%D0%B9.pdf 5. Êîäåêñ åòè÷íî¿ ïîâåä³íêè ÌÕÏ. URL: https://api. next.mhp.com.ua/images/2ef40/2ef40/4c8a0897 db6fb.pdf 6. Êîäåêñ á³çíåñ–ïàðòíåðà ÌÕÏ. URL: https://api. next.mhp.com.ua/images/6a3be/3e75f/b7e9949f.pdf 7. Äåêëàðàö³ÿ äîáðî÷åñíîñò³ ÌÕÏ. URL: https:// api.next.mhp.com.ua/images/2ef40/2ef40/ a95f45fe290dbd.pdf 8. Êîäåêñ êîðïîðàòèâíî¿ åòèêè «ÁÌÑ ñåðâ³ñ». URL: https://bmsserv.net/ua/about/codex.html 9. ̳æíàðîäíèé êîäåêñ åòèêè ïðîôåñ³éíèõ áóõãàëòåð³â. URL: https://www.ethicsboard.org/publications/ mizhnarodniy–kodeks–etiki–profesiynikh–bukhgalteriv 10. Ãàìàí Ã. Â. Ïðîôåñ³éíèé áóë³íã (ìîá³íã) ÿê ïðîÿâ íåäîòðèìàííÿ åòèêè á³çíåñó. Modern Economics. 2025. ¹ 50(2025). Ñ. 47–52. DOI: https://doi. org/10.31521/modecon.V50(2025)–06 11. Åòè÷íèé êîäåêñ Êè¿âñüêîãî íàö³îíàëüíîãî óí³âåðñèòåòó áóä³âíèöòâà ³ àðõ³òåêòóðè ¹178 â³ä 21.04.2020 ð. URL: https://www.knuba.edu.ua/wp–content/uploa ds/2022/05/%D0%95%D1%82%D0%B8%D1%87 %D0%BD%D0%B8%D0%B9–%D0%BA%D0%BE%D 0%B4%D0%B5%D0%BA%D1%81.pdf References: 1. Baldzhy M.D. (2021) Etyka biznesu: navchalnyi posibnyk [Business Ethics: A Training Manual]. K. : FOP Huliaieva V.M., 332 ð. 2. Bralatan V.P., Hutsalenko L.V., Zdyrko N.H. (2011) Profesiina etyka. Navch. Posib [Professional Ethics. Educational Handbook]. K.: Tsentr uchbovoi literatury, 252 ð. 3. Haman, H., Zinchenko, M. (2022). Accountant profession and ethics of itsbehavior. Shliakhy pidvyshchennia efektyvnosti budivnytstva v umovakh formuvannia rynkovykh vidnosyn, 50 (2), 172–179. DOI: https://doi. org/10.32347/2707–501x.2022.50(2).172–179 4. Kodeks etyky AT «Ukrzaliznytsia» [Code of ethics «Ukrzaliznytsia»]. https://www.uz.gov.ua/files/file/ about/compliance/kodeks_ukr+2–%D1%81%D0%B 6%D0%B0%D1%82%D1%8B%D0%B9.pdf 5. Kodeks etychnoi povedinky MKhP [Code of Ethics of the MKhP] https://api.next.mhp.com.ua/images/2ef 40/2ef40/4c8a0897db6fb.pdf 6. Kodeks biznes–partnera MKhP [Business Partner Code]. https://api.next.mhp.com.ua/ images/6a3be/3e75f/b7e9949f.pdf 7. Deklaratsiia dobrochesnosti MKhP [Declaration of Integrity MKhP] https://api.next.mhp.com.ua/ images/2ef40/2ef40/a95f45fe290dbd.pdf 8. Kodeks korporatyvnoi etyky «BMS servis» [Code of Corporate Ethics «BMS Service»]. https://bmsserv. net/ua/about/codex.html 9. Mizhnarodnyi kodeks etyky profesiinykh bukhhalteriv [International Code of Ethics for Professional Accountants] https://www.ethicsboard.org/publications/ mizhnarodniy–kodeks–etiki–profesiynikh–bukhgalteriv 10. Haman H. (2025). Professional Bullying (Mobbing) as a Manifestation of Non–Compliance with Business Ethics. Modern Economics, 50(2025), 47–52. DOI: https://doi.org/10.31521/modecon.V50(2025)–06
ÅÊÎÍÎ̲×Ͳ ÏÐÎÁËÅÌÈ ÐÎÇÂÈÒÊÓ ÃÀËÓÇÅÉ ÒÀ ÂÈIJ ÅÊÎÍÎ̲×Íί IJßËÜÍÎÑÒ² 64 ´ÎÐÌÓÂÀÍÍßÐÈÍÊÎÂÈÕÂÄÍÎÑÈͳÊÐÀÍww © ÏÓÇÈÐÜÎÂÀ Ï. Â., ÂËÀÑÞÊ Ò.Ì., ²ËÜ×ÈØÈÍ Ì. ª., 2025 11. Etychnyi kodeks Kyivskoho natsionalnoho universytetu budivnytstva i arkhitektury (2020) [Code of Ethics of the Kyiv National University of Civil Engineering and Architecture] https://www.knuba.edu.ua/ wp–content/uploads/2022/05/%D0%95%D1%8 2%D0%B8%D1%87%D0%BD%D0%B8%D0%B9– %D0%BA%D0%BE%D0%B4%D0%B5%D0%BA %D1%81.pdf Äàí³ ïðî àâòîð³â Ãàìàí Ãàëèíà Âîëîäèìèð³âíà, ê.å.í., äîöåíò, Êè¿âñüêèé íàö³îíàëüíèé óí³âåðñèòåò áóä³âíèöòâà ³ àðõ³òåêòóðè e–mail: [email protected] ORSID: https://orcid.org/0000–0003–0224–4204 dzí÷åíêî Ìèðîñëàâà Ìèõàéë³âíà, ê.å.í., äîöåíò, Êè¿âñüêèé íàö³îíàëüíèé óí³âåðñèòåò áóä³âíèöòâà ³ àðõ³òåêòóðè e–mail: [email protected] ORSID: https://orcid.org/0000–0003–3775–8862 Ìîñòîâåíêî Îëåêñ³é Îëåêñàíäðîâè÷, ê.å.í., äîöåíò, Êè¿âñüêèé íàö³îíàëüíèé óí³âåðñèòåò áóä³âíèöòâà ³ àðõ³òåêòóðè e–mail: [email protected] ORSID: https://orcid.org/0009–0009–1632–3510 Data about the authors Halyna Haman, PhD, associate professor at Kyiv National University of Construction and Architecture e–mail: [email protected] Myroslava Zinchenko, PhD, associate professor at Kyiv National University of Construction and Architecture e–mail: [email protected] Oleksii Mostovenko, PhD, associate professor at Kyiv National University of Construction and Architecture e–mail: [email protected] [email protected] ÓÄÊ 338.242.2:330.131.7:334.012.64 ÏÓÇÈÐÜÎÂÀ Ï. Â. ÂËÀÑÞÊ Ò.Ì. ²ËÜ×ÈØÈÍ Ì. ª. Òåîðåòèêî–ìåòîäîëîã³÷í³ çàñàäè óïðàâë³ííÿ ô³íàíñîâîþ ñò³éê³ñòþ ìàëèõ ï³äïðèºìñòâ ó êîíòåêñò³ öèêë³÷íèõ êîëèâàíü åêîíîì³êè Ïðåäìåòîì äîñë³äæåííÿ º òåîðåòè÷í³ òà ìåòîäîëîã³÷í³ àñïåêòè óïðàâë³ííÿ ô³íàíñîâîþ ñò³éê³ñòþ ìàëèõ ï³äïðèºìñòâ, ùî îõîïëþº ñóêóïí³ñòü åêîíîì³÷íèõ â³äíîñèí, ìåõàí³çì³â, ìåòîä³â òà ³íñòðóìåíò³â çàáåçïå÷åííÿ ñòàá³ëüíîñò³ ô³íàíñîâîãî ñòàíó ñóá’ºêò³â ìàëîãî á³çíåñó â óìîâàõ öèêë³÷íèõ êîëèâàíü åêîíîì³êè. Ìåòîþ äîñë³äæåííÿ º òåîðåòèêî–ìåòîäîëîã³÷íå îá´ðóíòóâàííÿ òà ðîçðîáêà ïðàêòè÷íèõ ðåêîìåíäàö³é ùîäî ï³äâèùåííÿ åôåêòèâíîñò³ óïðàâë³ííÿ ô³íàíñîâîþ ñò³éê³ñòþ ìàëèõ ï³äïðèºìñòâ ó êîíòåêñò³ ôàç åêîíîì³÷íîãî öèêëó, ç óðàõóâàííÿì ðèçèê³â, êîëèâàíü ä³ëîâî¿ àêòèâíîñò³ òà ³íñòèòóö³éíèõ òðàíñôîðìàö³é. Ìåòîäè äîñë³äæåííÿ. Ó ïðîöåñ³ äîñë³äæåííÿ âèêîðèñòàíî ñèñòåìíèé, ñòðóêòóðíî–ôóíêö³îíàëüíèé, ïîð³âíÿëüíèé, åêîíîì³êî–ñòàòèñòè÷íèé, àíàë³òè÷íèé, ³íäåêñíèé òà ãðàôîàíàë³òè÷íèé ìåòîäè òà ³íñòðóìåíòè øòó÷íîãî ³íòåëåêòó. Ðåçóëüòàòè ðîáîòè. Ó ðåçóëüòàò³ ïðîâåäåíîãî äîñë³äæåííÿ âèçíà÷åíî, ùî óïðàâë³ííÿ ô³íàíñîâîþ ñò³éê³ñòþ ìàëîãî ï³äïðèºìñòâà ïåðåäáà÷ຠñóêóïí³ñòü àíòèêðèçîâèõ ³ àäàïòèâíèõ çàõîä³â íà ð³çíèõ åòàïàõ á³çíåñ–öèêëó: àíàë³ç ³ ìîí³òîðèíã; ïëàíóâàííÿ ³ ðåçåðâóâàííÿ; ô³íàíñîâà äèâåðñèô³êàö³ÿ; åôåêòèâíà óïðàâë³íñüêà ïîë³òèêà; ï³äòðèìêà ïåðñîíàëó òà ãíó÷ê³ñòü îïåðàö³é. Óçàãàëüíåíèé ïåðåë³ê îñíîâíèõ ³íñòðóìåíò³â óïðàâë³ííÿ ô³íàíñîâîþ ñò³éê³ñòþ ìàëèõ ï³äïðèºìñòâ òà äåòàë³çîâàíî ³íñòðóìåíòè óïðàâë³ííÿ ô³íàíñîâîþ ñò³éê³ñòþ â óìîâàõ åêîíîì³÷íèõ öèêë³â. Çàïðîïîíîâàíî åëåìåíòè óïðàâë³ííÿ ô³íàíñîâîþ ñò³éê³ñòþ ìàëèõ ï³äïðèºìñòâ â óìîâàõ öèêë³÷íîñò³ åêîíîì³÷íèõ ïðîöåñ³â. Ãàëóçü çàñòîñóâàííÿ ðåçóëüòàò³â. Îòðèìàí³ ðåçóëüòàòè ìîæóòü áóòè âèêîðèñòàí³ ó ïðàêòè÷í³é ä³ÿëüíîñò³ ìàëèõ ï³äïðèºìñòâ, ó ðîáîò³ îðãàí³â äåðæàâíî¿ âëàäè òà ì³ñöåâîãî ñàìîâðÿäóâàííÿ ïðè ôîðìóâàíí³ ïðîãðàì ï³äòðèìêè ìàëîãî á³çíåñó, à òàêîæ ó íàóêîâî–äîñë³äíèõ ³ íàâ÷àëüíèõ ïðîöåñàõ