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Application of systems analysis to substantiate public administration decisions using non-financial corporate information

Oct 2026 · Scientific Notes of Lviv University of Business and Law · 0 citations · 8 references

Abstract

Purpose. The purpose of the study is to identify the instrumental potential of the systems analysis method for substantiating decisions in the field of public administration using non-financial corporate information, as well as to substantiate the conditions for its incorporation into the comparison of management alternatives, taking into account the interrelationships between economic, environmental, and social factors. Methods. The study employs an analysis of scholarly works on systems analysis and public administration, an analysis of EU regulatory acts on corporate reporting, and a systems approach to examining the interrelationships between the components of management problems. Main results. It has been established that the application of systems analysis makes it possible to identify information needs depending on the nature of the management problem and to examine the interrelationships between its components, taking into account the economic, environmental, and social consequences of alternative decisions. The study highlights the potential for using non-financial corporate information in infrastructure recovery planning, the allocation of limited resources, forecasting the resource needs of territories, and substantiating decisions in the fields of environmental safety and natural resource management. The conditions for using corporate information in the application of systems analysis have been identified. It is demonstrated that corporate indicators characterize the activities of individual enterprises and can supplement the information base for management decisions; however, they cannot independently reflect the overall socio-economic and environmental conditions of a territory. Scientific novelty. The scientific novelty lies in the further development of knowledge concerning the possibilities of using non-financial corporate information within systems analysis by identifying the conditions for its incorporation into the comparison of management alternatives. Practical significance. The results obtained can be used by public authorities to identify information needs, select corporate indicators, and determine the data sources required for their comparison in the preparation of management decisions. At the same time, taking into account the conditions identified in the article can strengthen the substantiation of decisions concerning infrastructure recovery, resource allocation, forecasting the needs of territories, and ensuring environmental safety.

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