| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2020 №3 (71) |
| Section: | Finances |
| UDK: | 519.816:331.25:364.35 |
| DOI: | https://doi.org/10.33271/ebdut/71.051 |
| Article language: | Ukrainian |
| Pages: | 51-58 |
| Title: | Decision-making methods in choosing the structure of the pension system |
| Author: | Prykhodchenko O. Yu., National Metallurgical Academy of Ukraine |
| Annotation: | Methods. The mathematical apparatus of decision theory in conditions of uncertainty and risk is used in the research. A scenario approach and multicriteria assessment are proposed to substantiate the structure of pension provision. Results. A decision-making support system in the pension system has been developed. The structure of the pension system is defined as the share of contributions to the solidarity and accumulative level, as well as the distribution of these shares between the employer and the employee. Thus, there are three levels, the state of which must be taken into account: individual, corporate finance and financial condition of the state pension fund. At the level of employers, the criterion is the amount of accruals for employee wages. The minimum amount is optimal. At the state level, the criterion is the average difference between revenues and expenditures of the joint pension fund. The coefficients of significance of each of the criteria are selected based on the priorities of reform and development strategy of the state. It is proposed to calculate the integrated indicator for different structures of the pension system in different scenarios of economic development with the help of additive convolution. Novelty. A decision-making system has been developed to justify changes in the structure of the pension system, which consists in a multi-criteria assessment of the pension system in conditions of uncertainty and risk. There were selected four criteria that reflect the impact of the changes on individual participants, employers and the state budget. Practical value. The main task of the developed system is to find the optimal structure of the pension system. The analysis at change of retirement age is also possible with its help. Retirement age affects the length of service, the number of years of accumulation and the structure of the population to determine the income and expenditure of the state pension fund. |
| Keywords: | Structure of the pension system, Pension from the PAYG system, Pension from the funded system, Replacement rate of wages by pension, Deficit of the pension fund |
| File of the article: | EV20203_051-058.pdf |
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