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Теоретичні аспекти використання факторного аналізу при аналізі динаміки фінансового стану підприємства

Author(s): Maxim Zagreba / Language(s): Ukrainian Issue: 25/2014

The purpose of this paper is the formation of an effective method for assessing the financial condition of the company and its dynamics , allocation of principal components , their theoretical interpretation and use in forecasting the onset of the financial crisis at the company.The article describes the theoretical aspects of assessing the financial condition of the company and its dynamics using factor analysis and in particular the principal component. An example of specific calculations and the use of principal component analysis to predict the financial crisis of the enterprise.Using factor analysis and principal component analysis helps to explain the large number of signs of a small number of components. Also used in the calculations , the main components can be given theoretical interpretation that will be used in the formation of the study's conclusions.

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Теоретичні аспекти управління виробничими запасами підприємства

Author(s): Vyacheslav Riznyk / Language(s): Ukrainian Issue: 24/2015

The article deals with management of inventories. The research subjects are theoretical bases of management inventories enterprise. The aim of this paper is the study of theoretical propositions to improve management efficiency industrial stocks in the company.The article draws on theoretical research methods: analysis and synthesis of scientific and educational literature, comparing,ordering that allowed to generalize the theoretical material on the issue of research to substantiate the essence of managing inventory, the main approaches to the management of inventories and their main system.To achieve the goal in the article the problem of managing inventories enterprise. Highlight the main approaches to the definition of«management of inventories». Defined goals, describes the main approaches and management of inventories analyzed their components and figure out the benefits and disadvantages.Described approaches and management inventories with the characteristic advantages and disadvantages can be used industry leaders to find effective ways to optimize inventory, which will significantly reduce costs, increase efficiency and ensure maximum profit.The study suggests that, historically, there are three key concepts in inventory levels in the company maximization, optimization and minimization. The most common inventory management systems are: a fixed size of the order; at a fixed interval of time between orders. There are also hybrid systems, namely the system at specified intervals replenishment to the set level; system «minimum-maximum»;operational management; optional replenishment; system with optional replenishment; two hoppers system; one hopper system. Famous Japanese concept of «just in time». However, the success of any management system inventories the company has properly organized infrastructure sector, involving the management of inventory control of their formation and efficient selection and placement of qualified specialists in logistics.

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Теоретичні аспекти формування резервів в системі бухгалтерського обліку

Author(s): Ivan Gaiduk / Language(s): Ukrainian Issue: 31/2016

The subject of the article is theoretical approaches to the interpretation of economic nature reserves. The aim of the study is to highlight the essence, stages of development and implementation of accounting reserves. Methodology work of this article is general scientific methods of cognition, conceptual principles of modern economic theories. Results of research. The article discusses the basic content characteristics of nature reserves in the company, the stages of their development in chronological order. Presented by one of the classifications of reserves and their value determined for accounting at the company. Scope of results of research is filed in the theoretical propositions, conclusions and recommendations can be used in the practice of the company in organizing and documenting accounting. Conclusions. Scientists analyzed the definition on the concept of reserves is noticeable that nowadays still remains debatable many approaches to explain their meaning. The authors try to reveal the meaning of the term «reserves» in accordance with the specifics of their field of expertise, in the implementation of major and minor problems of accounting and control. The formation of the reserves is one of the most effective tools to ensure the sustainability of enterprises and self risk. In general, there are three issues that are the basis of most modern accounting: identification, assessment and classification. Three stages of documentation process your reservation, each of which is defined by relevant documents and their characteristics, will organize a comprehensive workflow within the company for the next clear traffic management tools and resources.

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Теоретичні засади аудиту операційної діяльності підприємств торгівлі

Author(s): Victoria Chaban,Lesia Tirbakh / Language(s): Ukrainian Issue: 32/2017

Subject of work: theoretical and methodical positions in relation to realization of audit of efficiency of operating activity of trade enterprises.Aim: to expose essence and maintenance of audit of efficiency of operating activity of trade enterprises.Methodology: research is based on the theory of scientific cognition, approach of the systems to the considered problems, study of their intercommunication and development.Results of work: essence and maintenance of audit of efficiency of operating activity in trade enterprises are exposed.Industry of application: the results of this research can be used in activity of enterprises of trade, auditing firms and public institutions of Ukraine, in an educational process at teaching of registration disciplines Conclusions: the audit of efficiency of operating activity can be defined as a process of forming of professional independent judgement in relation to an economy, productivity, effectiveness and technological efficiency of operating activity.

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Теоретичні засади організації облікового процесу

Author(s): A. Andreeva / Language(s): Ukrainian Issue: 22/2012

This article explores the essence of the concept of "organization of accounting" phases of accounting. Also, the essence of the concept of "accounting policies" and defined its role in the organization of accounting.

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Теоретичні підходи до визначення доходу як економічної категорії та об’єкта оподаткування

Author(s): Natalia Korobkina / Language(s): Ukrainian Issue: 23/2014

The subject of this article is the income as an economic category and object of taxation.The aim of the research is to disclosing the nature of the socio-economic phenomenon as income and determining its effect onvarious aspects and processes in the country and the life of an ordinary individual.The methodological basis of the study is the system of general and specific research methods, such as systems analysis,synthesis and abstract-logical method. Based on system-analytical method were made theoretical generalizing of scientific views ofnational and foreign scientists to determine the nature of income, and outlines the basic theory of personal income tax. The methodof synthesis used for forming own vision of income as measuring of the welfare of citizens and their participation in economicreproduction and abstract logic method – for forming conclusions.The article presents the achievements of foreign scientific schools in the history of economic theory and study of the characteristicsof income distribution among households.Areas of application results are finance and economics.The study was concluding that differences in the interpretation of income by scientists at the macro and micro levels (nationalincome, state income, corporate income, household income, personal income etc.) causes permanent scientific debate, so the singledefinition of «income» does not exist. Also was pointed that each country has its own unique system of taxation with even theexistence of a common theoretical bases of personal income tax.

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Теоретичні підходи до сутності та класифікації основних засобів

Author(s): Liudmyla Yaremenko / Language(s): Ukrainian Issue: 27/2015

Subject of research is fixed assets which are the object of accounting. Aim of research is specification of notion «fixed assets» and classification of fixed assets, as well as determination of peculiarities of interpretation in compliance with normative legal documents. Methodology of work performance. The work is performed on the results of analyzing modern local and foreign views on the economic essence of notion «fixed assets» and their classification in accounting in accordance with the Regulation (Standard) of Accounting No 7 «Fixed Assets» and Tax Code of Ukraine. Work results. The author generalized the methodological grounds of reflecting information about fixed assets in accounting, analyzed approaches to interpreting economic essence of fixed assets in accounting and provided classification of fixed assets in the modern economic conditions. Branch of application of results. Problems of accounting fixed assets are essential for most enterprises in connection with the necessity to receive immediate and trustworthy information regarding condition, progress, update and efficiency of using fixed assets by owners, creditors and investors. Fixed assets are inseparable constituents of any enterprise playing an important role in the economic processes. Thus, absence of unified approach to the determination of notion «fixed assets», as well as its reflection in the accounting legislation of Ukraine is the problem requiring wider research. Conclusions. Therefore, there is no unified approach to the determination of notion fixed assets; the term «fixed assets» is used for the purposes of accounting and the term «capital funds» is used for the purposes of taxation. Fixed assets constitute material basis for any entrepreneurial activities. Any economic operation may not be performed without fixed assets. Accounting is organized in accordance with typical classifications of fixed assets for the determination of their single grouping in accounting.

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ТЕОРЕТИЧНО-ПРАКТИЧЕСКИ АСПЕКТИ ПРИ ИЗБОР НА МЕТОД ЗА ТРАНСФЕРНО ЦЕНООБРАЗУВАНЕ (ТРАСФЕРНИ МЕТОДИ ЗА ЦЕЛИТЕ НА ПРЕДПРИЯТИЕТО И МЕТОДИ ЗА ДАНЪЧНИ ЦЕЛИ)

Author(s): Veselin Dekov / Language(s): Bulgarian Issue: 01 BG/2019

The idea of this study is to familiarize readers with the challenges facing transfer pricing as a subject of study and research, and in particular when choosing an appropriate method for determining transfer pricing between related parties.

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Теория на индустриалната политика и нови измерения в контекста на глобалните промени

Author(s): Elena Spasova / Language(s): Bulgarian Issue: 1/2019

This study aims to analyze the evolution of the concept of industrial policy and to define its main components, both in theoretical and applied contexts. Theoretical overview of industrial policy-making provides the basis for analyzing and assessing the new dimensions of industrial policy in today’s dynamically changing global economy. Nowadays world economy is characterized by deeper servicification and financialization of output, free capital movement and ever-increasing multilateraland regional policy coordination. The prospects for adapting and implementing the tools of industrial policy to the new reality are analyzed.

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Теорията на счетоводството като фундаментална учебна дисциплина

Author(s): Svetlozar Stefanov / Language(s): Bulgarian Publication Year: 0

The subject of consideration in this report is the need to study the Theory of Accounting as a fundamental learning discipline. The emphasis is on the fundamental categories and principles that prejudge the need to include discipline in the curriculum of different economic specialties. The place of the Theory of Accounting in Economics Studies stems from the noun traditions in university economic education. Tradition dictates that, in addition to close professional knowledge, future economists should have a broader view of economic processes, and economic science should be perceived in broader philosophical, moral and ethical aspects. In this sense, the role of the Theory of Accounting as a fundamental learning discipline is limited to the development (in future economists) of skills for self-critical thinking, reasoning and defending these opinions, awareness of the value dimensions, awareness of the moral and ethical norms of the profession of the economist, etc.

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Тестування системи обліку та внутрішнього контролю операцій з необоротними активами

Author(s): Olha Pugachenko,Tetyana Fomina / Language(s): Ukrainian Issue: 6 (39)/2021

Testing of the system of accounting and internal control of transactions with non-current assets was considered in the article. The objective of the article is to study the necessity, importance and position of testing in the assessment of accounting and internal control, as well as the presentation of the author's version of the test of transactions with non-current assets.This study was conducted using the historical method, methods of analysis, generalization, grouping and comparison. For better perception of the information and when testing the system of accounting and internal control of transactions with non-current assets the method of graphical representation was used.According to the study results it was found that testing procedures are important in assessing the company's accounting and internal control system. It has also been found that there is currently no single definition of "testing", which leads to inconsistencies and ambiguities in the use of this term. It was found that testing was used mainly during audits to identify "weaknesses", to adjust the audit process and to use specific procedures. Currently, the limits of the use of testing have expanded and are used in the overall assessment of accounting and internal control system, and to establish its effectiveness and feasibility. We have deepened our understanding of the assessment of internal control system through tests and tried to change the attitude to the testing system as an effective management tool. The presented test of assessment of the system of accounting and internal control of operations with non-current assets covers all stages of the "life cycle" of their certain types in the company.Prospects for further research are seen in the development of tests of accounting and internal control of certain non-current assets (intangible assets, work in progress, fixed assets, investment property, long-term biological assets, long-term financial investments, long-term receivables, deferred tax assets, other non-current assets) taking into account industry characteristics, types of economic activity, organizational and legal forms of economic entities.

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ТЕХНИКИ НА КРЕАТИВНО СЧЕТОВОДСТВО

Author(s): Iavor Bachev / Language(s): Bulgarian Publication Year: 0

The paper attempts to summarize the main creative accounting techniques. The views of leading experts in this field are subject of discussion and classified. The paper also outlines the results of empirical studies on the of auditors’ and accountants’ perception about the techniques and methods of creative accounting.

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Технология на контрола върху последващите разходи за дълготрайни материални активи

Author(s): Bistra Nikolova / Language(s): Bulgarian Issue: 01 BG/2017

In this paper are examined the technological aspects of the financial control on the subsequent expenditures for repair, improvement, reconstruction and modernization of the tangible fixed assets in the business enterprises. In this regard, an overview of our and foreign specialized publications was made, the methodological guidelines and procedures in force for the implementation of tax control by the authorities of the National Revenue Agency, as well as the established guidelines for application of the international audit standards in the field of the independent financial audit have been studied. As a result of the carried out study was clarified the technology for implementation of financial control on the subsequent expenditures on tangible fixed assets on the basis of two technological models of the financial control as for this purpose were systematized: the regulations with which is compared the state of the object of control in order to be established the negative deviations from the norms; the guidelines and hypotheses of the control; the applicable methods for documentary and practical control; the appropriate sources of information related to this object of the control; variants for realization of a control action in accordance with the violations admitted and the powers of the financial control authority. The developed terms of reference is relevant to the technology of the financial control as a whole, but still the focus is on a particular object of the financial control - namely the subsequent expenditures for tangible fixed assets. On its part, the technology of the financial control was clarified from the point of view of the authorities of the National Revenue Agency and the independent financial auditors, but nevertheless the conclusions drawn, the analytical comments and summaries are with a generally valid character and can be seen in the context of the financial control in general.

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ТЕХНОЛОГІЯ БЛОКЧЕЙНУ: ОСОБЛИВОСТІ, ПЕРСПЕКТИВИ

Author(s): Liudmyla Girchenko,Ivan Semeniuk,Tetiana Girchenko / Language(s): Ukrainian Issue: 47/2020

The article examines the features of blockchain technology and the construction of its structural elements. It is based on the principle of structuring and working with databases, which was developed by Satoshi Nakomoto in 2008. A feature of his model is the reliability of transactions and the creation of a decentralized register of data accounting and key blocks of information. The article also examines the main types of operation of the blockchain system, from Blockchain 1.0 to the concept of Blockchain 4.0. Given the high level of interest of the world in building reliable information accounting, the blockchain has become an important tool for ensuring reliability both for the financial world and for the wider areas of application considered in the work. The stages of development are characterized and the formation process of blockchain technology on the world market is analysed. The paper presents examples of major cryptocurrencies in the world, which are currently considered the most stable and relevant for investment or settlement. The study shows a tendency to accelerate the emergence of various types of cryptocurrencies developed by the world's largest digital giants, such as Libra 2019 from Facebook, Gram from the most popular messenger Telegram, and many others. The wide range of cryptocurrencies on the market encourages users to increasingly use the blockchain system and increase the turnover of cryptocurrency, because as of 2019 the market value is about 420.5 billion dollars, which is growing every year. The basic principles of information protection and ensuring the reliability of its accounting are considered. Considerable attention in the article is paid to the peculiarities of the construction and operation of the blockchain system itself. The operating model is the most important for improving the operation of the blockchain system and encouraging users to use modern technologies. Much attention is paid to the system of accounting for information blocks, access to it, the use of hashes and ensuring the reliability of the connection of chains of blocks with each other. An important area of work is the analysis of accounting systems PoW and PoS, as well as combining them into a single, which provides more effective protection of information.

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Товарні запаси роздрібних торговельних підприємств споживчої кооперації: економічна сутність та класифікація

Author(s): Nataliia Poddubna / Language(s): Ukrainian Issue: 26/2014

Inventories are the most important part of the company's assets and hold a special place in the composition of assets. Therefore, the rights for recognition, classification and recording are very important. Aims and objectives: Thus, the aim of this work is to study the scientific approach to the interpretation of the concept of "inventory" and their classification, as well as to distinguish the own approach to determining the nature of this category, and develop the author's classification of the purposes of accounting and management. The essence of inventory, as the main component of the current assets based on analysis of domestic and foreign literature, is study. Their nature is specified and the most important characteristics of this category are highlighted. Current approaches to classification criteria, which distinguish between inventory are summarized. The detailed classification of inventory in retail enterprises allowing to optimize the organization of accounting and control, and the need for effective management are proposed. An important factor of successful operation of consumer retail cooperative enterprises is efficiency of inventory, as an integral component of continuous trading processes is established. The new classification of inventory will help to create the right conditions for the construction of their accounting and control in an enterprise's departments.

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Транзиционе промене у индустријском сектору и могућности реиндустријализације у Србији

Author(s): Marina D. Kovinić / Language(s): Serbian Issue: 5/2018

In Serbia, the transition process began more than twenty years ago, so that the results in the form of strengthening the private sector, the development of entrepreneurship, and strong competitiveness would be missed to the extent they were expected. The transitional path itself turned out to be wrong, made up of mistakes and bad decisions. It is necessary to define what is meant to be achieved by transition and to focus all forces on achieving such a specific goal. The Strategy for Idendist Development developed, would contribute to reindustrialization, the proper allocation of capacities in the country, in order to achieve higher employment. It is also necessary to attract investments, whether domestic or foreign investors.

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ТРАНСФОРМАЦИИТЕ В СЧЕТОВОДСТВОТО И ОДИТА

Author(s): Fanya Filipova / Language(s): Bulgarian Publication Year: 0

This report outlines the framework in which the digital transformation process in accounting and auditing is evolving, as well as the areas in which accounting education and auditing training should be modified in order to be relevant to digital transformation. On the basis of qualitative research approaches (analysis of existing literature on the subject and real impressions through his own audit practice), the author presents the main phenomena that characterize digitalization in accounting and auditing at present; the leading role and digital strategies of the four largest accounting and auditing companies in the world (PwC, Deloitte, EY, KPMG) are discussed, as well as the need for training in digital technology for students in accounting, auditing and finance.

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Трансформационно лидерство и корпоративно предприемачество: инструменти за устойчиво развитие в условията на индустрия 4.0

Author(s): Kiril Radev / Language(s): Bulgarian Issue: 1/2020

In the context of the goals and scope of the fourth industrial revolution, the article presents modern / new paradigms, characteristics and interrelations of sustainable development, transformational leadership and corporate entrepreneurship. The main criteria for competitiveness in the digital economy era are outlined. Options for applicability of transformational leadership and corporate entrepreneurship as tools for sustainable development of business organizations in the conditions of Industry 4.0 are proposed.

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Трансформація вартості підприємства в умовах становлення економіки знань

Author(s): Volodymyr Romanyshyn,Halyna Umantsiv / Language(s): Ukrainian Issue: 41/2019

Deep changes in the information society are determined by the growth of the role of knowledge and information as resources, which are characterized by the ability to quickly lose their relevance, inexhaustibility, and in the case of exceptional uniqueness – high cost. The actualization of this trend is due to the emergence of the knowledge economy. The issues of formation, evaluation and management of value of an enterprise are of considerable interest among Ukrainian and foreign researchers. However, a number of aspects need clarification, in particular, the problems of transforming the structure of the market value of a company and new approaches to managing the value of enterprises. The purpose of the article is to substantiate the process of transformation of theoretical approaches and methodological tools for estimating the value of an enterprise under the influence of dynamic changes in the economic environment, taking into account Ukrainian conditions and the development of methodological recommendations for assessing the value of an enterprise. The research is based on the general scientific methods of cognizing economic phenomena and processes, as well as special research methods (economic-mathematical, statistical analysis, expert estimation and forecasting methods). The article examines approaches to the valuation of a company, which are based on two groups of principles – based on factors of production that generate income, and based on market behavior in the context of knowledge economy. Under the influence of the changing external environment, innovative transformations within the enterprise, a significant increase in business activity is necessary. The solution to this problem is impossible without upgrading the methods and mechanisms of this development, changing its priorities, market institutions, relations between subjects of economic activity, the base of resources. Conclusions. The transformation of the value of the enterprise is one of the key factors for improving the efficiency of economic activity, it depends on its stable operation, dynamic development, the position of the enterprise in the market, and other. Under such conditions, in the process of management of value of an enterprise, it is effective to apply a systematic approach, which is subordinated to the general goal of enterprise development and determines the expediency of management decisions depending on the situation that occurs under the influence of the internal and external environment of the enterprise.

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Трансформація підходів до бюджетування підприємств: від ресурсно-функціонального допроцесно-орієнтовного

Author(s): Vyacheslav Busarev / Language(s): Ukrainian Issue: 23/2014

The aim of the article is the definition of features and directions of increase of efficiency of enterprise management usingtechnology budgeting.The study is theoretical-methodological, organizational and practical aspects of managing the budgeting process is implementedby the implementation of software products.Мethodology. The article applied the theoretical principles of economic theory, business Economics, management, financialmanagement, information technology.Results. The article rightly, that the effectiveness of the technology budgeting as a management tool depends on the complexity ofapplication at all stages of the management process. The ways of budgeting introduction at the enterprises. The research on thetheoretical basis for the formation of budgets of enterprises, which are considered from the standpoint of the implementation ofmanagement activities through the implementation of management functions: planning, organization, coordination, motivation andcontrol. Defined stages, sources of information's security and features of budgeting in modern conditions. The necessity of budgetingactivities of enterprises on strategic and tactical level. Proposed effective execution of the budget to enhance the competitiveness ofenterprises. The article presents further improve the technology - based budgeting implementation of software products that areintegrated into the it technique SyteLіne Budgeting (budgeting process based on a synthesis of business process managementsystems). This technique is an effective alternative to traditional resource-structural budgeting and is relevant for enterprises that areon the path of business process management and application of economic-mathematical models of optimal choice, which will allowthe company to develop specific tactical (operational) tasks for the formation of the budgeting system of structural units and will allowto to significantly reduce the complexity of budgeting as at the operational level, and in General advice.Рractical implications. Scientific principles and practical recommendations formulated in the work, allow to increase efficiency ofmanagement of organizations of all forms of ownership and activities through the creation of automated system of budgets at thelevel of departments and operational processes of the company.

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