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The purpose of this article is to analyze the control of local budget expenditures in Ukraine under the influence of the crisis caused by COVID-19 and to find ways to improve the internal financial control of expenditures of budgetary organizations. The relevance of the study is due to the need to create a system of separation of powers and responsibilities in the public sector on the basis of ensuring economical, efficient, effective and legal use of budget resources to achieve the goals set by the organization. The study was conducted on the basis of data from Ukraine. Expenditures of budgetary institutions as an object of internal financial control are considered. The analysis of control of expenses of local budgets is carried out. It is established that Ukraine needs further reform of the state financial control of expenditures of budgetary institutions - in the direction of decentralized control. It is proved that the creation of a modern information and analytical resource optimizes the accounting and control system, which will lead to the introduction of more effective mechanisms for administration, de-shadowing of the economy and increasing control over budget expenditures. Thanks to digital technologies, the economic activity of budgetary institutions will become more transparent, risk assessment will be optimized and the capabilities and effectiveness of the system of internal financial control of expenditures will increase. © Universal Journal of Accounting and Finance 2021.

In the current economic situation, enterprises are constantly looking for options for their development. One of the effective ways of transforming in a business environment is enterprise restructuring, during which the company is not immune to errors and negative results. Numerous risks can negatively affect restructuring. The article is devoted to the determination of types and classification of risks during the restructuring of the company. Possible problems and errors during the restructuring, which exacerbate risks, are considered. The article also defines the stages and risk management algorithms and proposes a restructuring risk management system. Taking into account the risks listed in the article during the restructuring will help companies successfully implement this process.

Introduction. The question of manufacturing quality products is relevant to any enterprise. In order to achieve this, it is necessary to meet international standards and established requirements. In today's market conditions, the efforts of commodity producers are aimed at meeting the demand of consumers, which, in turn, are guided by the quality characteristics of the product. The purpose of the article is coverage of the main issues of product quality, as one of the factors of increasing and ensuring the competitiveness of modern production. Results. The stages of information support of the decision-making process for the reasonable choice of strategy for managing the quality parameters and image of the enterprise are offered. It is established that the concept of quality should be considered as a balance between the components: formal quality, functional quality and ethical quality. The role of logistical thinking in ensuring the innovative processes implementation in the enterprise activity is presented. The regularity of production and cash flow management is considered based on the information of the monitoring assessment of the market state and development a strategy. The principles of marketing research are being developed taking into account the logistics chain. This leads to an increase in the role of interaction between the units of the enterprise to ensure the stability of the flow processes from the purchase of raw materials to the sale of finished products. The necessity to take into account the fundamental relation between the expectations and the real properties of the object is proved when substitutes are available at the market. The content of risk is defined. An understanding of the specific risk of the company is presented that implements the strategy of improving the quality and competitiveness. A risk group for businesses focused on the production of goods that provide quality of life is considered. Methodical approaches that provide economic stability and rational positioning of the enterprise are considered: the first focused on the production potential formation, the second – on using the diversification principle as a factor of reducing the investment risk of implementing a quality improvement program in the marketing area. Conclusions. The main problem in the quality management system is the establishment of indicators and the sensitivity degree of demand for products and its characteristics. The crucial importance of investment in ensuring an adequate level of product quality necessitates the need to manage projects on the basis of assessing models the capital assets performance by the criteria of minimizing investment risk and maximizing profitability. Key words: product quality, competitiveness, competitive production, enterprise, competitiveness factors.

One of the new technologies that will determine our future is Blockchain. The article describes the technology of the Blockchain, analyzes the world experience of using the technology, gives examples of the use of the Blockchain in public administration. Special attention is paid to mathematical methods of evaluating the effectiveness of technology implementation in the public sector.