Строително предприемачество и недвижима собственост. к с доклади от 33-та международна научно-практическа конференция – ноември 2018

Сборни

Author(s): / Language(s): English,Bulgarian,Russian / Publication Year: 2018

The International Scientific and Practical Conference “Construction Entrepreneurship and Real Property” is held every year since 1985 by the Department of Economics and Management of Construction. The topic of the Conference „Construction Entrepreneurship and Real Property” has not changed since 2006, but the topics of the papers are up-to-date and comprehensive. The topic of the conference results from the special nature of the economic settings in Bulgaria and is largely predetermined by the continuing problems in banking, construction business and real estate management. The main focus is on the issues of economics and management of construction, urban planning and real properties

Структура на разходите на лечебните заведения за болнична помощ за периода 2012-2014 г.

Author(s): Petko Salchev,Petar Atanasov,Tatiana Dimitrova-Savova / Language(s): Bulgarian / Issue: 6/2015

Financing of hospitals in the recent years has always been in the focus of health policy makers, managers and the public. Nevertheless a few economic investigations were made on spending procedures in this sector. This article examines the cost structure of hospitals for the period 2012 -2014, by types of hospitals and by clinical pathways, including an analysis of the effectiveness of the distribution of the costs of clinical pathways.

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.

СТРУКТУРНИ ИЗМЕНЕНИЯ В ПРОДУКТОВИЯ ПОРТФЕЙЛ НА БЪЛГАРСКИТЕ ЗАСТРАХОВАТЕЛНИ ДРУЖЕСТВА

Author(s): Anelia Paneva / Language(s): Bulgarian / Issue: 1/2018

The structure of the portfolio of insurance companies shows what consumer preferences to different insurance products are. The comparison of product structures makes it possible to determine whether there is a change in the pattern of insurance consumption, to outline the reasons if there is a change and insurers to take adequate actions in line with new trends in consumer demand. The objective of this article is to assess the strength of the structural changes in the product portfolio of Bulgarian insurance companies. The assessment of the structural changes is done by tracing the dynamics in the distribution of Gross Premium Income by insurance sectors and insurance classes and also on the basis of the values of the integral coefficient of structural changes. The thesis defended is that tracking changes in the product structure makes it possible to identify the dynamics of the market shares of the insurance sectors and the insurance classes, to outline the trends in their market positions and to assess the degree of change in the consumer preferences. In order to achieve the objective and to prove the thesis, the following tasks have been formulated: formation of the structure of the insurance market by calculating the market shares of general and life insurance; formation of the structure of the product portfolio in general and life insurance by calculating the market shares of different types of insurance; establishing the changes in the positions of the individual insurance sectors and insurance classes in the product structure; characterizing the strength of the outlined structural changes. The survey results show that there have been changes in consumer preferences for different insurance products during the period under review. The changes in the product structure of life insurance are the most significant.

Структурни предизвикателства за българската икономика от присъствието на глобалните стойностни вериги

Author(s): Emil Panusheff / Language(s): Bulgarian / Issue: 3/2019

Changes in the trade and economic relations of Bulgaria under the influence of Global Value Chains have been analysed. The changes in the value added trade of the national industries under the influence of the country’s participation of a country in the integration processes were have been examined. The characteristic structural elements of the foreign trade flows have been identified and the impact of the international trade regulatory framework on the country's external economic environment has been assessed.

СТРУКТУРНИ ПРОМЕНИ В БРУТНАТА ДОБАВЕНА СТОЙНОСТ И ВРЪЗКАТА ИМ С ИКОНОМИЧЕСКИЯ РАСТЕЖ НА БЪЛГАРИЯ В ПЕРИОДА 1997 – 2017 ГОДИНА

Author(s): Silvia Gospodinova / Language(s): Bulgarian / Issue: 1/2019

The changes in the sectoral composition of the economy reflect many processes and are an accurate indicator of the nature and rate of economic development of the state. What is more, sectoral structure is important for the analysis of economic development rate and the patterns and the increase in the productivity of all economic activities. Sectoral changes are important due to their role in the production process and the different labour productivity of different economic sectors and activities. Hence, the assessment and the use of the opportunities for accelerated development of the different sectors can contribute significantly to the economic growth and the increase of labour productivity.

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.

Студентските такси за обучение – основен инструмент за привличане на студенти

Author(s): Elena Konsulova-Atanasova / Language(s): Bulgarian / Issue: 1/2019

The current levels of student fees in European countries, in all higher education institutions in Bulgaria, as well as in European countries where higher education is free are examined. Information is also presented on the countries with the most expensive higher education in the world. Finally, the consequences of the potential increase in student fees in Bulgaria are analyzed.

Сутнісна характеристика трудового потенціалу підприємства

Author(s): Valentyna Skurska / Language(s): Ukrainian / Issue: 25/2014

The purpose of this article is to analyse the meaning of the notion «labour potential of the enterprise» through its main characteristics.The article analyses the approaches to definition of the concept of labour potential of the enterprise and defines the main characteristics of the concept. Proposed an author’s understanding of labour potential of the enterprise which is based on distinguishing its two main parts: individual labour potential and collective labour potential. The author provides a definition of collective labour potential and considers sources of its development. Besides labour conditions, it is proposed to consider financial, technical and technological, and organizational constituents as required conditions for realization of labour potential of an enterprise.In summary, proposed a definition of labour potential of the enterprise as a complex of employees’ quantitative and qualitative characteristics that define current and future possibilities of participation of these employees in labour activity to achieve goals of the enterprise under certain manufacturing conditions.

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.

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.

Сутність ризиків підприємницької діяльності та їх оцінка з метою нівелювання й уникнення в управлінні ефективністю й конкурентоспроможністю розвитку

Author(s): Mykola Ignatenko,Valentyna Aranchiy / Language(s): Ukrainian / Issue: 39/2018

The subject of the research is to identify the risks of entrepreneurial activity, their types and nature. It also discusses the classification of the main types of risks, the substantiation of evaluation and analysis methods in order to avoid, minimize or neutralize to ensure the efficiency and competitiveness of enterprises. The purpose of the work is to identify the business risks, their content, the classification of species, the substantiation of the leading methods of evaluation and analysis in order to avoid and minimize and on this basis – ensuring the efficiency and competitiveness of the operation and development of enterprises. The methodological basis of the article became the main methodological provisions of the enterprise's economy, regulatory and legislative acts on the development of entrepreneurial activity, general scientific and special economic methods of cognition. Among them are generalization, grouping, extrapolation, method of comparative analysis, statistical, expert estimations, mathematical forecasting and programming. Results of work. In the process of writing the article, the essence of entrepreneurial risks was identified, their types were identified, classification and grouping according to the types and areas of manifestation were made. This gave an opportunity to substantiate the methods of their further analysis and evaluation. In turn, taking into account and preventing risks on this basis will allow to ensure the tactics and strategy of the development of enterprises with proper efficiency and competitiveness. The field of application of results. The results of the study can be used in the theory and practice of business risk management. Risk assessment and analysis will be appropriate in the economy, in the finances of enterprises, in the analysis of entrepreneurial activity, in developing strategies for its development in the future. Conclusions. Risks of entrepreneurial activity have different spheres of manifestation and degree of influence on it. They can be evaluated both qualitatively and quantitatively. In addition, the proposed grouping and classifications allow, in a certain way, to identify managerial decisions, at least in terms of spheres of manifestation. In general, assessing the types and extent of the impact of business risks and their inclusion in tactical and strategic management will be a significant factor in ensuring the efficiency and competitiveness of enterprises in the long run.

Сутність соціальної відповідальності як управлінської категорії

Author(s): Serhiy Reshnovetskyi / Language(s): Ukrainian / Issue: 1/2013

The author of this article examined the problem of social responsibility considering its formation and development as an important management category. The author defines the opportunities of social responsibility introduction in the activity of the higher educational institutions. The real stage of the society development in Ukraine necessitates the reconsideration of the system of relations between state, business and society. Transformational processes that took place during the last years in our country, except other, attracted much attention to the phenomenon of entrepreneurship as a source of economic and social sphere development that, in its turn, forces enterprises to follow certain social standards. This article takes notice that the usage of social responsibility in management processes becomes more widespread, and it is necessary to perform in-depth study of this social phenomenon concerning the process of this concept formation for more effective usage of social responsibility. Notwithstanding a huge amount of researches devoted to social responsibility, we found out a number of unresearched questions connected with responsibility that makes it necessary to conduct the research of social responsibility as a management category. The necessity to reveal the nature and essence of social responsibility in the context of its historical development and formation, clarification of modern realities of social responsibility introduction in different branches, in particular, in the sphere of education are defined by the objectives of this research. Assigned tasks were specified by following factors: 1) widespread introduction of social responsibility in management with no understanding of its essence will not give expected results, and knowledge of the basic nature of responsibility without study of its historical development in the society is impossible; 2) there is no uniform approach to the definition of social responsibility that creates certain contradictions upon its introduction; 3) social responsibility becomes more widespread, however it is investigated mainly by economic and sociology sphere specialists. According to the assigned tasks the work provides analysis of social responsibility in the context of its historical development, points out the principal peculiarities of social responsibility (that distinguish it from other sorts of responsibility), determines main modern approaches to understanding of social responsibility, deems introduction of responsibility in different branches, in particular, in the sphere of education. As a result of the research following conclusions were made up: 1) the research found out that the problems of responsibility and a person in scientific systems of the past complemented each other; 2) such category of "social responsibility" got detached from the category "responsibility" as the result of human social-production activity; 3) social responsibility is a complex social phenomenon that from one side is a necessary condition of human activity, and from another side–the indicator of human activity; 4) social responsibility and its level shall be defined by values of a certain individual as well as by the society in whole; 5) social responsibility is sociocultural phenomenon that shall be defined by the developmental level of spiritual culture of the certain society; 6) social responsibility is a complex management category that can take considerable number of forms and kinds and can be applied in the most multifarious social branches. It avoids conflict situations between the organization and the society in which it runs. In the sphere of higher education social responsibility is based on the necessity of challenges and problems awareness of economic and social development of the society and understanding of commitments of the educational institutions to the society and bodies of state power. Just in the higher educational institutions national brainpower is being formed, and nation educational level defines it scientific, professional potential. The Universities, except other tasks, have to prepare graduating students to play a certain role in the society and direct them towards learning during their whole life. Orienting to social responsibility higher educational institutions will be able to evaluate the results of their educational and scientific work, renew their own curricula and educational programs according to the needs of the society. Higher education has to become the source of further democratic transformations in Ukraine. Thus, we shall mark the importance of social responsibility in further democratization of social relations.

Сутність та вимоги до подання короткої ввізної декларації в країнах ЄС

Author(s): Tatiana Ruda,Sergey Popel / Language(s): Ukrainian / Issue: 29/2016

The purpose of the paper is to analyze the content and presentation of the main requirements for the import summary declaration to the specific implementation of foreign trade operations.The article reveals the essence and role of import summary declaration (ENS) in the process of prior notification of the movement of goods. It was analyzed the information provided to ENS depending on the type of vehicle which transported goods and the availability of special status. The timing and the presentation of the import declaration and brief outline procedures for submitting and correcting information in it were shown.Based on the research conclusions can be drawn that the introduction of a prior notification of the movement of goods across the customs border involves establishment of appropriate regulatory preconditions, establishing communication linkages between the customs authorities and participants of foreign trade activities and provide the necessary information resources and technologies that ultimately will simplify customs procedures and ensure the appropriate level of customs security.

СУЧАСНА КОНЦЕПЦІЯ ДІЛОВОЇ КОМУНІКАЦІЇ

Author(s): Sergii Yatsenco / Language(s): Ukrainian / Issue: 4/2017

Purpose of Article. The work aims to reveal the methodological potential of the modern business communication conception. Methodology. The conceptual methodology core of the research is the comparative analysis of the theoretic-methodological tools of the contemporary notion of business communication. The certain approach allows individuals to reveal general and specific properties in the modern conception of business communication, to show its theoretical model, structure, and to identify its primary functions concerning modern Public Administration. Scientific novelty. Scientific novelty of the work consists of the conceptualization of the business communication and its understanding within the language problematics discourse. Conclusions. The feasibility of using the conception of modern business communication and its modifications for Public Administration has been proven scientifically.

СУЧАСНЕ РОЗУМІННЯ ЗМІСТУ НАВЧАЛЬНОЇ ДИСЦИПЛІНИ «БІЗНЕС-ЕКОНОМІКА»

Author(s): O.Z. Vatamaniuk / Language(s): Ukrainian / Issue: 40/2020

Упродовж двох останніх десятиліть в університетах Західної Європи та Північної Америки швидко зростає популярність курсу бізнес-економіки. Це зумовлено декількома основними причинами.

Сучасний стан автоматизації процедур митного контролю та митного оформлення водних транспортних засобів та товарів, що переміщуються ними

Author(s): Yuriy Konovalov,Uliana Romaniyk / Language(s): Ukrainian / Issue: 32/2017

The object of this research is studying and analyzing of current state of automation of customs control and customs clearance procedures for water vehicles and for goods which are moved by them. The process of automation provides the observance of customs and tariff regulation measures and creation of conditions of acceleration of goods turnover, which place an important role in regulation of foreign trade of state.The issues of current state of automation of customs control and customs clearance procedures for water vehicles and for goods which are moved by them are opened in the article. Particularly, the software complexes of the SFS of Ukraine (Single Automated Information System SFS; Single Window of SFS, ASCO Inspector, System of Analysis and Risk Management), of private structures (Information System of the Port Community), programs developed by the Customs (Electronic Journal of Container Accounting Red Container), which are used to facilitate customs control by SFS officials, and progressive approaches to the analysis and assessment of risks to the arrival of goods (Cargo Targeting System of the World Customs Organization) which are made out by the World Customs Organization) are researched. Advantages of each of these systems are identified. Furthermore, the problem issues of automation of customs control and customs clearance procedures for water vehicles and for goods which are moved by them are identified.The research shows, that the system “Single Window” of SFS and Information System of the Port Community are duplicate functions of one each other and provides the same service to the subjects of foreign economic activity. Besides, they are characterized by the complex of problem issues as in law field as well in practical field of automation of customs control and customs clearance procedures

Сучасний стан професійного навчання персоналу на підприємствах України

Author(s): Valeriia Boichenko / Language(s): Ukrainian / Issue: 26/2014

The main goal of this work is to study the current state of professional training in different industries of Ukraine and enterprises of different ownership. One of the main improve the competitiveness of staff is a professional training (training, retraining and professional development). Based on the analysis of statistical data of the State Statistics Service of Ukraine, as of today, the current status of vocational training in the enterprises of Ukraine can be analyzed by following its components: 1. Training of employees, which in turn was examined by the following criteria: - by economic activity. During the period from 2009 to 2013. the number of people who have undergone training decreased by 5.9%, but as a percentage of the total number of full-time employees, this figure has remained unchanged, indicating that the overall decrease in the number of employees; - by region. In 2013, the largest number of people who have undergone training observed in Donetsk and Dnepropetrovsk regions, which can be explained, firstly, the fact that these regions are among the largest in the country on the existing population. Second, they are the most industrialized areas; - the place of study. It was noted that training takes place mainly in the production (in 2013 enrolled in the production of 73% of the total), which is quite a mixed trend; - by gender. Thus, the more prepared male workers (78% in 2013) than women. 2. Advanced training for employees, were considered: - by economic activity. During the period from 2009 to 2013. the number of people who have undergone training increased by 14.7%, as a percentage of the total number of full-time employees, this figure increased by only 1.6%, indicating a general decrease in the number of employees; - by professional groups, with each year the number of specialists is, improve the skills that may be associated with an increase in the role of intellectual labor in the production process; - by gender, in 2013 in the total of persons raised their qualifications 55.3% are men. However, each of the selected criteria has some limitations, they cannot cover the whole field of vocational training in the enterprises of Ukraine, however, in their totality, and these indicators can reflect its true level. Thus, analyzing the main indicators that can allow evaluating the current state of vocational training in enterprises in Ukraine, it was found that almost all of them are experiencing an increase; however, this increase is not sufficient to boost the competitiveness of the workforce in the labor market. Therefore, in the process of market reforms is necessary to study the motivational mechanisms that will facilitate the desire of employees to participate in lifelong learning, enhance their knowledge and skills.

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.

Сучасний стан та роль інформаційних систем і технологій в управлінні підприємством

Author(s): Olha Shcherbina,Igor Filipishyn / Language(s): Ukrainian / Issue: 2/2019

Purpose Investigation of the current state and determination of the role of information systems and technologies in the management of the enterprise to increase the efficiency of making managerial decisions. Methods The work used such general scientific methods as observation, comparison, generalization, abstraction, formalization, analysis, synthesis, deduction and induction, analogy, systemic methods, and others. Results The introduction and use of information systems and technologies is an indispensable condition for the activities of a modern enterprise. It facilitates the adoption of sound management decisions: increasing the competitiveness of an enterprise and enhancing economic security. This will not only ensure the effectiveness of making managerial decisions in the activities of the enterprise, and as a consequence will be a guarantee of the development of the country’s economy. Discussion The development of the world economy is greatly influenced by the dynamic development of the world market of information systems and technologies, as the introduction of new information systems and technologies makes it possible to increase the efficiency of using enterprise resources, optimize business processes of production, facilitate the exchange of information, and much more. The use of information systems and technologies by enterprises in their work allows solving tasks from operational management to improving the effectiveness of making managerial decisions.