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Становлення та сучасний стан бухгалтерського балансу

Author(s): Mariia Ziukova / Language(s): Ukrainian Issue: 27/2015

The aim of the article is summarizing of the key phases of the balance sheet, the study of its nature, current state, and the content and structure and outline prospects. The article summarizes the main stages of development and formation of the balance sheet and the theoretical approaches to the essence of balance based on scientific works of scientists. It was made the evaluation of the content and structure of the balance sheet (statement of financial position). The content and method of filling the articles of the asset and liability balance and a critical assessment of the active form of balance were researched. The article represents the possible directions of further development and improvement. It was found that the process of improvement and convergence of national accounting and reporting systems with international standards have not been completed, which requires further research in this area. Structure of the Balance Sheet (Statement of Financial Position) has undergone some changes in the direction of optimization and reduction. Improving the content and structure of the balance sheet may be done towards improving its informational content and expanding its analytical capabilities.

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СТОПАНСКИ СЧЕТОВОДЕН АНАЛИЗ – МОДЕЛИ И НАСОКИ ЗА УСЪВЪРШЕНСТВАНЕ

Author(s): Marko Liubomirov Timchev / Language(s): Bulgarian Publication Year: 0

The scientific paper proposes models for improving the scientometry, methodology and organization of accounting business analysis of the enterprise. Methodological problems of information capacity, individual dynamics and models for the analysis of the key indicators characterizing the activity, financial stability and competitiveness of the enterprise are investigated. A concentric „Accounting Business Analysis in a Balanced Scorecard“ model with market positioning (SWOT), Z-Score Analysis andcompetitiveness analysis are presented. This article explores the problems of providing accounting business analysis information in a balanced scorecard through accounting and integrated reporting systems. Models of strategic maps with KPI indicators are presented, characterizing the activity at a corporate and intercompany level and by functional points of responsibility.

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СТОПАНСКИ СЧЕТОВОДЕН АНАЛИЗ НА ПРЕДПРИЯТИЕТО В УСЛОВИЯ НА КОНКУРЕНЦИЯ И ДИГИТАЛНА ТРАНСФОРМАЦИЯ

Author(s): Marko Liubomirov Timchev / Language(s): Bulgarian Publication Year: 0

The article proposes models for improving the scientometry, methodology and organization of accounting business analysis of the company. Methodological problems of information capacity, individual dynamics and models for the analysis of the key indicators characterizing the activity, financial stability and competitiveness of the enterprise are investigated. A concentric model “Accounting Business Analysis in a Balanced Scorecard” with market positioning, Z-Score analysis and competitiveness analysis are presented. This article explores the problems of providing accounting business analysis information in a balanced scorecard through accounting and integrated reporting systems in the conditions of competition and digital transformation.

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Стратегии в развитите държави за намаляване на последиците от негативните демографски тенденции в публичната администрация

Author(s): Mariana Dimitrova / Language(s): Bulgarian Publication Year: 0

The paper studies the problems of the public administrations of countries with developed economies due to demographic changes. A special emphasis is put on the strategies that are designed and implemented in order to overcome the challenges associated with the increase of the average age in the civil service. A special attention has been paid to the strategies in the field of human resource management in the public administration which are connected to succession planning, knowledge management, flexible employment and the fight against age discrimination. The conclusions and recommendations in the report are a good basis for strategic management of demographic change in the public administration in Bulgaria.

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Стратегии за устойчиво развитие на публичната администрация в Република България

Author(s): Nikolay Arabadzhiyski / Language(s): Bulgarian Issue: 1/2020

The aim of the study is to present the main strategies for sustainable development of state administration in the Republic of Bulgaria. Analyzed are the implementation of government strategy papers and new legislative acts adopted between 1995 and 2020. The main thesis is confirmed that the new model of organization and functioning of the state administration system in the Republic of Bulgaria during the pre-accession period for full membership in the European Union is stable and has not changed in the following First and Second programming periods of full membership in the Union. The model of the established system of state administration in the Republic of Bulgaria is constantly improved and developed.

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Стратегии на МСП от сектор машиностроене в България по пътя към европейския и световен пазар – възможности и перспективи

Author(s): Daniela Mihneva / Language(s): Bulgarian Publication Year: 0

The purpose of the present paper/report is to present the successful Bulgarian small and medium-sized enterprises in the course of international expansion, while it analyses their experience in executing the various international marketing and management strategies; to outline their opportunities for development, their innovational and business activity in the dynamic and turbulent conditions – the new reality of the world economy. An example for international operations of a Bulgarian company, which manufactures a world class competitive product, is presented.

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Стратегически визии : Ефективно управление за икономически, организационни и социални трансформации (иновации - институции - бизнес). Научно-практическа конференция

Author(s): / Language(s): Bulgarian

The Scientific and Practical Conference "Strategic Visions: Effective Management for Economic, Organizational and Social Transformation (Innovation - Institutions - Business)" analyzes trends, approaches and possible alternatives to our present development. With a variety of perspectives, basic theoretical-applied comparative analyzes, models and tools, but also offering modern visions to integrate different sciences and a conglomerate of interpretations of strategic visions - key in making effective economic, management and policy decisions.Discussion and specific questions put in the international student aptitude for pluralism in economics, management, business and their projections on the demands of universities, geopolitical realities and ways of designing a world with a vision - taking into account the "codes" of national and regional features but also the possible alternatives for turning the EU into a self-evolving system.Studies and relatives are presented regarding the theoretical and applied models of strategic thinking and management for the different institutions, giving an account of the factors, parameters of the organizational and business environment, while offering not only management solutions for their effective interaction, influence, necessary incentives, but also possible criteria for competitiveness in administration, business and tourism.

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Стратегическо управленско счетоводство – състояние, проблеми и перспективи

Author(s): Mariya Pavlova / Language(s): Bosnian Issue: 1/2019

Strategic management accounting is considered a fast developing scientific sphere, part of the traditional management accounting. However, recent literature has increasingly criticized various aspects of strategic management accounting. Therefore, the aim of the current work is to identify the reasons behind these critics and propose ways to overcome them.

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Стратегия за развитието на финансово-стопанския анализ

Author(s): Rositsa Ivanova / Language(s): Bulgarian Publication Year: 0

The financial and business analysis is a successor and continuer of the business analysis and the analysis of the enterprise’s economic activity. The financial and business analysis is a science that has its own place in the scientific space, it is a specialized function of the management of every enterprise, and a practice that is widely applied in the economy. From the perspective of this triune objective expression, the financial and business analysis is a compulsory and irrevocable discipline that is put on the curricula of the students in education and qualification degree Bachelor and education and qualification degree Master at the Accounting and Analysis Department of UNWE. The object of this study covers the financial and business analysis and its triune expression, while its subject refers to the past and the present and the strategy for its development in the Accounting and Analysis Department of UNWE. Based on the historic and logical approach, it is aimed at describing the perspectives for improvement and development of the disciplines in the field of financial and business analysis taught to students studying in various specialties at the Accounting and Analysis Department of UNWE.

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Стратегічне планування зовнішньоекономічної діяльності підприємства на засадах системи збалансованих індикаторів

Author(s): Tetiana Rybakova / Language(s): Ukrainian Issue: 27/2015

Purpose: to develop the complex of strategic and current objectives of the enterprises international business activitieswithin the strategic planning process on the basis of Balanced Scorecard;Methodology: system and structural approach, method of logical analysis, method of analogy, method of structuring,method of topological and meaningful description, method of strategy maps;Results: in modern conditions of doing international business strategically oriented directions of enterprises activitiesfocused on consumers’ needs are the main factors of success. That forms the structure and the essence of internationalactivities strategic objectives. According to Balanced Scorecard concept, among them we distinguish the objectives ofproduct and market system and objectives of resources system. The aggregate of indicators covers the strategic aspects ofthe enterprises international activities and reflects the tendencies of its development. The interrelations between strategicobjectives of international activities make an influence on the composition of indicators’ system and induce the relationshipsof cause and effect within the indicators. By means of indicators the strategic intentions of the enterprise in internationalactivities are specified in current operational objectives, that improves the quality of strategic planning;Practical implications: the investigation results can be applied in further research of the problems of strategicmanagement in the sphere of enterprises international activities; in educational process including preparation of the relevantsections of textbooks and manuals for such courses as “Basics of International Activities» and “Strategic Management».

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Стратегічне управління фінансовими ресурсами підприємств автомобільного транспорту

Author(s): Мariya Rudenko / Language(s): Ukrainian Issue: 22/2012

In the article the essence and characteristics of development financial strategy of trucking companies. Identified the priority objectives of the strategy to manage financial resources. Singled out criteria for assessing the effectiveness of strategic management formation and use of financial resources

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Структуризація процесу виконання завдань з надання впевненості, інших ніж аудит чи огляд історичної фінансової інформації

Author(s): Iryna Androshchuk / Language(s): Ukrainian Issue: 31/2017

The purpose of this study is to develop organizational provisions for assurance engagements other than audit or review of historical financial information, in particular the substantiation of the main stages of their performing.As an initial basis for structuring the process of performing assurance engagements other than audit or review of historical financial information, it is proposed to use an approach to the selection of the following stages: preparatory-agreeing (stage of the acceptance of engagement); basic (stage of obtaining and evaluating of evidence); сompletive-agreeing (stage of completion of the engagement). It is substantiated that such sequence and the proposed fillability of the stages of the engagement performance allows for a clear identification of types of engagements and their elements, ensures their qualitative performance in accordance with the International standards of quality control, audit, review, other assurance and related services.Further research should be carried out in the direction of developing standard forms of a general strategy and plans for carrying out various types of assurance engagements depending on the subject matter, which will be adequately addressed to meet the conditions of a specific engagement that will improve the quality of the auditor's work and the quality of the process of performing assurance engagements.

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Структурні та процесні особливості підходів попередження банкрутства підприємств – виконавців будівельно-інвестиційних проектів

Author(s): Ivan Rizhok / Language(s): Ukrainian Issue: 23/2014

The aim of the research is to develop theoretical foundations and guidelines for assessment and prediction of insolvency of enterprises.The study is the estimation and prediction of insolvency with regard to endogenous and exogenous factors.Мethodology. Theoretical and methodological basis of research is the fundamental provisions of the economic theory, the study ofdomestic and foreign scientists on the problems of bankruptcy and insolvency. To achieve the objectives the following methods wereused theoretical and empirical research: a systematic approach, logical analysis; econometric modeling.Results. The article deals with the essence of the concept of crisis in the enterprise, the factors for its occurrence and characteristics of acrisis condition of Ukrainian enterprises. The problems of the development of new methods of business management that will ensure a highlevel of adaptability and flexibility in today’s crisis conditions constantly changing market environment.The approaches to the assessment objectives and tasks of crisis management, crisis management group that enable enterprisesto manage and depending on the problems that arise in the company. Highlight features and strategies of crisis management and themain directions of the crisis in the workplace.Reservation systematization of management now to prevent a crisis in terms of its performance and eliminate financial crisis andchanges specified in crisis management, caused by the influence of the crisis. The level of their impact on the company anddeveloped recommendations to improve system management.Рractical implications. The basic scientific principles of the work brought to the level of methodological generalizations andpractical recommendations, which provide the opportunity to assess the state of insolvency of enterprises, to identify areas thatrequire immediate attention of the risk Manager. The versatility of the proposed applied research gives the possibility of their use byenterprises of different industries and of all forms of ownership.

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Сутність консолідованої фінансової звітності

Author(s): Yana Klimenko / Language(s): Ukrainian Issue: 31/2017

The purpose of the article is to study the main aspects of the formation of consolidated financial statements in accordance with the requirements of domestic and international legal acts, which provide state regulation of accounting and financial reporting by related entities.The article describes the essence of the concept of consolidated financial statements in accordance with the interpretation given in domestic and international law, and from the perspective of leading scholars. At the same time, the significance and basic methods of the consolidation process have been studied. The main users of the consolidated financial statements and the need to compile them for their information needs are identified. The principles and aspects of forming consolidated financial statements data are investigated. Particular attention is paid to the study of systematization and streamlining of consolidation procedures for financial reporting.The consolidated financial statements should reflect the financial position and results of its business activities, to meet the needs of internal and external users and enable management to make impartial decisions. The method of compiling consolidated financial statements is rather complicated as it is related to the necessity of eliminating the articles. Normative legal regulation of consolidated financial statements in Ukraine is carried out in accordance with international and national standards. For more complete and effective compilation of consolidated financial statements, guidelines and provisions that take into account the specifics of industries and contain specific instructions for the formulation of consolidated financial statements need to be developed.

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Сутність податкового потенціалу як економічної категорії

Author(s): Halyna Kuzmenko,Olena Strutynska / Language(s): Ukrainian Issue: 24/2013

The aim of the article is to outline the nature of the tax potential as an economic category in view of the need for its consideration in terms of different but interrelated elements of the economic system. The principles of the application of economic concepts in the context of the category "tax potential of the country", "tax potential of the region" and "tax potential of the entity" have been considered. It have been proved that the tax potential of the state as a whole, and a region including formed in the light of the components of the tax capacity of specific business entities doing business in the certain jurisdiction and tax potential of the population - individuals who receive income that is taxable under the current tax laws. The author determine of the entities (companies, organizations)`potential tax is the basis for further development of practical recommendations for the formation of informational maintenance of economic management subject tax potential’s evaluation.

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Сучасна система підходів до здійснення аудиту

Author(s): Hryhorii Davydov,Leonid Filstein,Igor Davydov / Language(s): Ukrainian Issue: 28/2015

The purpose of the research is to elaborate the ways of formation the system of integrated approaches to auditing on the basis of international standards. The basic documents that ensure the audit process have been determined. The modern systems of standards of auditing, composition and structure of the Code of Ethics for Professional Accountants have been systemized. The process of using the Code of Ethics for Professional Accountants has been developed. The structure of the standards issued by the International Auditing and Assurance Standard Board has been examined. The services, which are subject to international standards of quality control, have been systematized. The structure of the International conceptual framework of assurance engagements has been analyzed. The ways of establishing the system of integrated approaches to auditing have been determined. It has been proved that the system of integrated approaches to auditing should be based on the requirements of the code of ethics, international standards and quality control, take into account the elements of assurance engagements in view of the contents of the functions of individual subjects of "triangular relationship" in the performance of different engagements (reasonable assurance engagements, limited assurance engagements, related services). Perspective directions for further researches are the justification of the engagements characteristics, determining the nature and characteristics of the subject matter and subject matter information, criteria used for evaluation or measurement of the subject, investigation of the subsystem "evidence" of the International conceptual framework of assurance engagements.

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Сучасний стан та проблеми реалізації інвестиційно-будівельних проектів провідних будівельних холдингів

Author(s): Olga Ermakova / Language(s): Ukrainian Issue: 23/2014

Subject, purpose. Construction is one of the leading sectors of the Ukrainian economy. The economic effect of invested in the constructionof financial resources is animated growth of invested funds, which predetermine the volume and cost structure of construction industry. Toensure proper management of the business areas is possible only when the management of the holding company owns accurate, timely andwell-structured information about the activities in these areas. Use of the results as an analogy will provide an opportunity for industryrepresentatives to improve the effectiveness of its management of working capital in construction.Methodological basis of the article are fundamental theoretical principles of economic theory, scientific abstraction and analysis ofstatistical data. The method used Desk research through the analysis of secondary information on relevant topics, as well as a surveyof market operators to get the total available primary information that is a trade secret.In the article the peculiarities of the analysis of the current assets of the enterprise from the perspective of financial management,discloses the contents of the stages of the analysis. Selected objects of analysis and management of current assets, depending ontheir economic content and peculiarities of functioning of the construction industry. Reviewed financial and economic aspects of therelationship between the dynamics of asset turnover and performance indicators. In the current crisis conditions of functioning of theUkrainian economy is especially relevant is to ensure the effective management of enterprises, including by accelerating turnover ofcapital and optimizing the structure of the sources of its formation. Therefore, to achieve high performance, you need a clear, soundand efficient financial management policies current assets of the company. Possible development paths, as well as the mainproblems to be solved. It is proved that the development of the construction sector of Ukraine is possible only if the acceleration andoptimization of turnover and attract capital construction enterprises. The main tools in this process is the improvement of the stateinvestment policy and programs support the construction of enterprises, first of all, dealing with the restoration and development ofthe areas devastated in the war zone Аntiterrorist Оperation). Implementation of the recommendations should accelerate theaccumulation of financial resources for the further development of working capital in the construction sector, as it is a prerequisite forhigh efficiency of the industry development and economic activity in general.

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Сучасні аспекти нормування праці управлінського персоналу на промислових підприємствах та в наукових організаціях

Author(s): Oleksandr Kovalenko,Olena Stanislavyk,Kateryna Tanashchuk / Language(s): Ukrainian Issue: 1 (34)/2018

In the article modern aspects of work rationing of administrative personnel at the industrial enterprises and int he scientific organizations are considered. It is established the categories of administrative personnel, which are marked out by various researchers. The nature of administrative personnel’s work and a role of work rationing in economic activity of the enterprise are covered. The main problems in the field of work rationing of administrative personnel at the industrial enterprises and the reasons, which cause them are designated. Factors and extent of influence on work rationing of administrative personnel of the industrial enterprises of the Southern region are investigated. Elements of control system of work rationing at the industrial enterprises are considered. Requirements for improvement of work rationing system of administrative personnel at the industrial enterprises are formulated. Methods and ways of setting standards of work in the sphere of research and development of the scientific organizations are investigated.It is established that the standardization of research work should not be limited only to the norms of labor input, especially in the normalization of applied research work of theoretical nature, where evaluating the labor input objectively can be quite difficult. Research work should be evaluated according to its results, norms of the number of results of labor and norms of quality of results of labor should be present in the structure of norms. It is proposed that within the framework of the applied research work of theoretical nature, the symbiosis of the expert method, which proved its potency in the analysis of complex non-formalized problems and the statistical method, that is, on the basis of the accounting of similar experience in conducting kinds of works / obtaining the results of work in previous scientific research projects of scientific organization has been used. The conclusion is drawn that the costs of rationing should be comparable to the results of normalization, and the accuracy of the development and set standards of work should be ensured with the minimum possible costs for this process.

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Сучасні особливості фінансового забезпечення сільського господарства

Author(s): Volodymyr Popov / Language(s): Ukrainian Issue: 22/2012

The modern tendencies of the financial providing of agriculture are considered in the article, the complex of problems is selected in relation to satisfaction of necessities of industry in credit resources and directions activation of processes are certain on their bringing in.

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Сучасні проблеми обліково-аналітичного забезпечення в системі економічної безпеки підприємства

Author(s): Tatyana Grinka / Language(s): Ukrainian Issue: 23/2013

In the articles certain maintenance registration-analytical providing іп the system оf есоnотіс security оf enterprise, the basic problems оf forming аrе selected registration-analytical providing іп a domestic business-environment. The aim of the research is to determine the content and structure of the registration-analytical software in the economic system of enterprise security, its accordance to the modern conditions of business environment.the conclusions were made that registration-analytical information represents the economic model of interconnection between the system of economic security, information resource, in which it is included, and information processes inside the company.

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