Учёт. Анализ. Аудит (Apr 2021)
Accounting and Analytical Support of Public Procurement in the Electronics Industry in the Digitalization
Abstract
The article deals with the problems of accounting and analytical support of public procurement in the electronics industry; one of the objectives of the study is to substantiate the criteria for assessing suppliers' reputation; evaluations of persons filing procurement complaints; procurement monitoring indicators. In the process of research, the author used such general scientific principles and methods as abstraction, generalization, as well as statistical methods of data processing. As a result, there has been developed a methodology for assessing the suppliers' reputation including three stages. At the first one — participating companies are assessed according to the criteria of size, industry, ownership, organizational and legal form, data transparency for subsequent calculations. At the second stage — the economic viability of the subjects is assessed in terms of the availability of financial, material and human resources, as well as the effectiveness of companies and the dynamics of their growth. At the third stage — the conscientiousness of the participants is assessed according to the criteria of the authorized capital, credit limit, tax burden, the Spark-Risk lists inclusion. The technique has been tested on data from the register of unscrupulous suppliers supplying products for the electronics industry; the data for analysis has been generated on the basis of 1360 companies. Calculations have shown that the overwhelming majority of unscrupulous suppliers are micro-enterprises that do not belong to the production related industries, repair, and in electronics trade; the significant part of them are registered in Moscow and its region. There is found out some companies which are unscrupulous suppliers of electronic products. They do not have sufficient financial, material and human resources and are characterized by low reputation characteristics. The proposed changes in the legislation in the introduction of prequalification terms require an adequate accounting and analytical support that would help to control the admittance of only participants with high reputational characteristics that can and should be allowed in the public procurement system.
Keywords
