АНАЛІЗ ВИТРАТ ЯК СКЛАДОВА ОЦІНКИ ФІНАНСОВОГО СТАНУ ДОМОГОСПОДАРСТВ.

Autor: Ольга, Кириленко, Анатолій, Сидорчук, Світлана, Коваль, Ірина, Сидор
Předmět:
Zdroj: Financial & Credit Activity: Problems of Theory & Practice; 2022, Vol. 3 Issue 44, p82-91, 10p
Abstrakt: The aim of the article is expenditures analysis as a component of estimation of household financial condition. The results of the study were obtained according to the State Statistics Service of Ukraine on household expenditures for 2010-2020. In the process, the analysis was used as a method of theoretical knowledge of phenomena. Comparisons and measurements are used as empirical methods for the study. The existing approaches of domestic scientists and the methodology of the State Statistics Service of Ukraine on the nature and classification of household expenditures are analyzed. The Engel coefficient is proposed as an indicator of the estimation of the financial condition of the household and its value is calculated. Törnqvist functions for domestic households are built based on data on the composition and structure of expenditures. Engel's law and L. Törnqvist's functions allowed us to extrapolate to the sphere of household finance the conclusion that despite the increase in expenditures in absolute terms by more than three times, the financial condition of domestic households has not improved significantly. Construction of a linear function of the relationship between household food expenditures and factors of internal and external factors influencing their size; calculation of the direction and strength of their interaction through indicators of elasticity, correlation, and variance opens up prospects for further research in this area of financial science. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index