Lapygin Yuriy N.

Purpose. To determine the main content of a virtual organization in the framework of cluster theory from the perspective of the project approach. Methods. The research methodology is based on system and project approaches in terms of defining relations between organizations in the process of their interaction, both physical and virtual. Based on the provisions of the cluster theory, a description of the content of integration of organizations tied to the value chain is constructed. The model of creating mental maps is used as tools for building the main content of virtual organizations. From the point of view of the system approach, the stages of cluster development are determined based on a combination of such attributes of the organization as virtuality, cluster state, and project management. Results. A mental map of a virtual organization was constructed, which allowed us to organize the main characteristics of such an organization, the need for its creation, as well as the strengths and weaknesses of the organization as a socio-economic phenomenon. The possibility of creating a cluster based on the principles of virtualization of relations between cluster members is shown. The content of the stages of transition of a venture project to a virtual cluster with network features, and then to a virtual cluster project for the production of a personalized product, as well as the possibility of continuing the development of the cluster in terms of implementing the project of forming a real cluster around a leading organization, is substantiated. Scientific novelty. A distinctive feature of the proposed combination of cluster theory with the project approach and the theory of virtual organizations is to justify the possibility of forming a real cluster as a result of passing through four stages: start-up project, a virtual cluster, cluster for production of a personalized product and production cluster product serial or mass production. In addition, a mental model of a virtual organization is constructed, which is characterized by an ordered representation of the main characteristics, advantages, and disadvantages of a virtual organization.

Purpose. Construct a scheme for forming a budget forecast as a strategic planning document in its orientation to strategy and other strategic planning documents. Methods. The methodology is based on a systematic and integrated approach to determining the forecast procedures and taking into account the links between the results of the analysis of budgetary forecast factors, the revenues of the municipal budget on the one hand, and such strategic planning documents as strategy, socio-economic development forecast and municipal program, on the other hand. As a tool for constructing a budget forecast, a method for constructing scenarios, a method of expert assessments, normative and balance methods for constructing a budget forecast was singled out. Results. The scheme of forming the budget forecast as a strategic planning document is developed, the content of which is determined not only by the income of tax and non-tax revenues within the framework of the constructed scenarios and assessments of the risks of budget implementation, but also by the targeted orientation of the development strategy of the municipality and the content of the action plan for implementing the strategy, social and economic development, which allows to determine the filling of the municipal program with financial resources. Scientific novelty. A distinctive feature of the developed procedure for constructing a budget forecast is its orientation to the targeted and meaningful start of such strategic planning documents as a strategy for the development of the municipal formation, a plan of measures for the implementation of the strategy and a forecast of the social and economic development of the municipality. In addition, a mechanism for reflecting the results of an analysis of external and internal factors in the budget revenue of the municipality has been proposed in the revenue side of the budget. Moreover, the budget forecast determines allocations for both programmatic and non-program areas for the development of the municipality.

Purpose. To demonstrate tools for building a set of objectives of strategic development of municipalities both theoretically and practically. Methods. The basic method for constructing a strategic objectives tree is the systematic and integrated approaches to defining the elements of the target system and considering the links between the objectives proceeding from such strategy subsystems as Vision, Mission and strategically significant decisions based on the system analysis of external and internal environment. The tools for constructing a set of objectives are morphological matrices, expert assessments, content analysis, and the procedure of aggregating elements into a system. Results. The morphological matrices of the transition from Vision to Mission and then to the strategic objectives, as well as the procedures of identification of the strategic objectives resulting from the strategically significant decisions developed in the solutions matrix, built on the basis of the analysis of factors of external and internal environment of municipal entities have been created. Aggregation of the obtained set of goals into a tree graph allows for identification of the strategically important development areas and a strategies slogan development based on the integration of the key words of the objectives of the first level of decomposition. Scientific novelty. A distinctive feature of the developed methodology is in integrated consideration of the strategic development objectives of municipal entities and in gradual lowering of the abstraction level when moving from an unattainable objective (Vision) to the main one (Mission), and then to the specific objectives of strategic development. Besides, a mechanism for strategy formulation is proposed, differing in the procedure for setting objectives in order through tree structure and slogan containing the keywords of the objectives of the first level of decomposition. Moreover, the objectives tree contains not only the Vision and the Mission objectives, but also the strategically significant decisions based on the analysis of factors of external and internal environment of municipal entities.