Economics, Entrepreneurship, Management. – 2021. – Vol. 8, No. 1

Permanent URI for this collectionhttps://ena.lpnu.ua/handle/ntb/59118

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Economics, Entrepreneurship, Management / Lviv Polytechnic National University ; editor-in-chief O. Kuzmin. – Lviv : Lviv Polytechnic National University, 2021. – Volume 8, number 1. – 127 p. : il.

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Start date: 2021End date: 2021

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    Problems and prospects of training civil servants in contemporary ukrainian realities
    (Видавництво Львівської політехніки, 2021-03-01) Podolchak, N.; Tsygylyk, N.; Khim, M.; Lviv Polytechnic National University
    The purpose of the article is to identify the main problems in the basic and advanced training of civil servants. Using a retrospective review and taking into account the current situation, develop a strategic plan for further action to improve the system of training of civil servants. Outline priority areas and forms of advanced training of existing staff and basic training of new civil servants to meet the needs of highly qualified and competitive staff. In this article, the authors used the literature review method and analytical method to develop a strategic plan for further action to improve the training of civil servants. Based on these two methods, the priority areas and forms of advanced training of existing staff and basic training of new civil servants were outlined. It is established that the existing system of advanced training and basic training of civil servants still needs to be improved without moving towards the reforms carried out by the National Agency for Civil Service Affairs of Ukraine. The main attention in the basic training should be paid to the practical application of the acquired knowledge. The most effective for fulltime students will be the internship of study in public authorities lasting 1 week of each semester. In this case, the topic of internship should correspond mainly to the three subjects studied, and it should take place at the end of the semester as a result before the exam or test. The results of the internship must be evaluated at least 20% of the total grade for the subject. Part-time students are invited to take an internship before the session. Civil service advanced training is encouraged to take place annually in order to be competitive in times of rapid change. Thus the direction of advanced training is recommended to choose independently and to coordinate with the direct head. The number of hours per year must be at least 7 ECTS credits (210 hours), as 1 ECTS credit is insufficient for the effective acquisition of new knowledge. The results of this research can be implemented in the educational process to meet the needs of highly qualified and competitive staff, namely civil servants of the new generation. Also, the findings may be of interest to the leadership of the National Agency for Civil Service Affairs of Ukraine for further effective civil service reform in Ukraine. This article highlights the main problems of today, developed a strategic plan for further improvement of the existing system of training and retraining of civil servants. This will help to take effective steps towards the existing problems and move in the right direction of further reforms, and thus speed up progress towards the EU.
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    Foresight as a tool of public administration in the field of science, technology and innovation
    (Видавництво Львівської політехніки, 2021-03-01) Kvasha, T.; Musina, L.; Ukrainian Institute of Scientific and Technical Expertise and Information
    Given the growing role of technological foresight as a tool for reconciling visions, goals and ways of STI development in an era of rapid technological change and global challenges, the approach to foresight research to select priorities for science and innovation in Ukraine for 2022–2026 has been improved. It takes into account a wide range of national targets for achieving SDGs by 2030. The developed Methodological recommendations provided a thorough analysis of more than 3.000 potentially acceptable technological and innovative proposals. The approach to setting STI priorities is new for Ukraine and involves a consistent process of selecting the top 30 most acceptable proposals in each of the seven thematic areas through five stages of discussions and evaluations. The result was the formation of a database of technology passports and developments on the experts’ proposals, their selection by practitioners, ranking, evaluation in terms of the potential of Ukrainian science and relevance in terms of world science and new technologies using international databases. They are the basis for decisions by the Expert Councils and the HighLevel Working Group on key thematic areas and the preparation of a relevant draft government decision. Despite the conditions of quarantine, for the first time more than 2.500 experts from science, business, state and public organizations took part in the discussions, which is the basis for impartial and public decisionmaking. To strengthen the role of foresight as a tool for public planning and management in the field of STI, it is proposed to develop a STI roadmap as part of a research and innovation strategy for smart specialization (RIS 3) at the national level.
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    Theoretical and methodological principles for accounting reflecton of goodwill: dialectics of development and directions of improvement
    (Видавництво Львівської політехніки, 2021-03-01) Lemishovska, O.; Mazur, I.; Lviv Polytechnic National University
    The rapid development of market relations, Ukraine's integration into the world economic space, encourage companies, in order to achieve competitive advantages, to explore new ways of capitalization. At the same time, the operations of purchase, sale, merger or acquisition of companies, the value of which directly depends on intellectual capital, are becoming more common. The difference in the assessment of market and book value of intellectual capital leads to a special economic and accounting category – goodwill.Despite the prospects of using such a component of assets as goodwill, today there are still a number of theoretical and practical problems, for example: problem of unambiguous understanding and interpretation of the essence of goodwill, methods of its valuation, and the practice of reflecting it in accounting and reporting by domestic enterprises. The study addresses issues related to establishing the nature of goodwill, its content as an intangible economic resource of the enterprise and the component of the value of capital and the problem object of accounting.The purpose of the work is to reveal the economic essence of goodwill as an object of accounting, to conduct a critical analysis of the current standardization of goodwill accounting, to generalize and systematize of existing problems in the formation of accounting information about this object. The task of this study is to formulate separate proposals for improving methodological approaches to accounting for goodwill, which are obtained on the basis of examined legislative and research sources of information. The scientific novelty lies in the substantiation of the accounting category of goodwill as a subjective value and an objectively existing resource, which should be actually reflected in accounting and reporting.
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    Disadvantages of the methodology and practice of analysis of the financial status of the enterprise: causes, consequences, ways of elimination
    (Видавництво Львівської політехніки, 2021-03-01) Chubai, V.; Zhyrnova, A.; Lviv Polytechnic National University
    Today, businesses operate in conditions of significant competition and a high level of unpredictability of changes in the environment. Therefore, for each company even more important is the importance of making optimal management decisions. A significant number of decisions are made based on the results of the analysis of the financial condition of the enterprise. However, the existing methodology and practice of financial analysis have many different types of shortcomings that significantly distort the results of the analysis. The main shortcomings can be grouped into the following groups: organizational, methodological, technical, legislative, conceptual, informational. As a result of their presence, many users of financial information form incorrect conclusions and make suboptimal management decisions, which negatively affects the future results of the enterprise, related entities and the economy in general. Therefore, the purpose of scientific work is to study the shortcomings of the methodology and practice of financial analysis, and to find ways to address these shortcomings. The article examines foreign and domestic experience in analysing the financial condition of enterprises; identified and grouped the shortcomings of the methodology and practice of this type of analysis; the importance of taking into account the factors of its internal and external environments during the analysis of the financial condition of the enterprise is substantiated; recommendations for eliminating a number of shortcomings of the analysis of the financial condition of enterprises are offered. The results of the study will help to obtain much more reliable results of financial analysis, which will improve the quality of management decisions of operational, tactical and strategic nature.
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    Analysis of the enterprise operating expenses and ways of improvement of their accounting
    (Видавництво Львівської політехніки, 2021-03-01) Grytsay, O.; Pankiv, M.; Kut, D.; Wojtan, G.; Lviv Polytechnic National University; Maria Curie-Sklodowska University
    Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms information about the use of materials, labor and other resources involved in the production process. Properly organized accounting and analytical information on operating expense ensures fair and accurate assessment of the enterprise production process and provide effective management decision-making. The purpose of the scientific paper is to analyze operating expenses, organization and methodology of the accounting process at the enterprise and to develop practical recommendations for improving the accounting for operating activity.This goal necessitates the solution of the following tasks: determine the nature and classification of operating expenses; analyze the dynamics and structure of operating expenses; develop the suggestions concerning the improvement of registration-analytical information of operating expenses. The used research methods and general characteristics of paper. The authors applied the method of literature review to justify the relevance of the chosen research topic. On the basis of the comparative method the main economic indicators of activity, in particular dynamics and structure of operating expenses according economic elements and according items of calculation were defined. On the basis of system analysis and synthesis, proposals on the composition of items of production costing and on the introduction of classification of expenses by groups in terms of relevant items of general production expenses, administrative, marketing expenses and other operating expenses were formed.
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    Vulnerability of virtual assets to illicit financial flows
    (Видавництво Львівської політехніки, 2021-03-01) Rysin, V.; Rysin, M.; Lviv Polytechnic National University
    Over the last few years, virtual assets have become more widespread in the market, which has manifested itself both in the growth of transactions with them and in the rapid growth of the capitalization of the cryptocurrency market. The international community and individual governments have introduced regulations for the virtual asset market, but the degree of transparency remains low. This poses risks of using virtual assets as a tool for various schemes of money laundering or terrorist financing. The purpose of the article is to identify potential vulnerabilities of virtual currencies to the impact of shadow cash flows, as well as to assess existing approaches to regulating their circulation and prevent the use of these assets for money laundering purposes. The article highlights the standards developed in world practice for determining the legal status of virtual currencies and their state regulation, assesses the process of introducing regulation of the circulation of virtual assets in Ukraine. Imperfect regulation and insufficient experience in market monitoring lead to the vulnerability of virtual assets to their use in the movement of illicit cash flows, in particular in the schemes of money laundering. The authors identified some other vulnerabilities in virtual currencies, including the possibility of their use for financial fraud, tax evasion, instability of virtual currencies, limited control over their circulation, as well as the low level of protection of the rights of market participants. Overcoming these vulnerabilities requires a combination of public and private sector efforts, which should be aimed at creating safeguards for criminal capital to enter the virtual asset market, as well as to ensure market transparency and protect the interests of participants from potential losses and possible fraud. The virtual asset market is an innovative and promising segment of the financial market, so we consider the important task of its effective regulation to stimulate legal transactions and clearly separate them from illegal transactions.
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    Determination of the influence of the economic cycle stages on the innovative potential of small entrepreneurship
    (Видавництво Львівської політехніки, 2021-03-01) Lykholat, S.; Krykavskyi, Y.; Lozynskiy, V.; Shynkarenko, N.; Lviv Polytechnic National University; Dnipro university of technology candidate of economic sciences
    The small business sector is studied. It is hypothesized that the small business sector has a significant innovative potential, the possibilities of which depend on the economic cycle of market conjuncture. It has been hypothesized that innovation investment in the small business sector depends significantly on economic cycles, and that the structure / directions of innovation investment are determined by the global market conjuncture. This is done in order to interpret the systemic / unsystematic development of small business in the context of public policy on the basis of appropriate calculations and the obtained results, as well as provides an understanding of the possibilities of realizing the innovative potential of small business. The peculiarity of this study is its complementarity “innovative potential of small business – technology transfer – economic cycles”. It has been established that investment in innovation and technology transfer in the small business sector depend on market conjuncture and stages of the economic cycle that occur in a certain period (growth or recession). The identification of economic cycles allowed to form the directions of state regulation and reveal the possible risks associated with finding the innovative potential of small business. The conducted research creates a basis for the implementation of the cluster policy program; contributes to the formation of appropriate tools for creating clusters; reveals favorable periods of labor involvement in the realization of innovation potential; helps to identify the periods of economic cycles in which it is appropriate to invest in their own self-education and modern technology. This approach will help increase the level of balance of the small business system on an innovative basis.
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    Theoretical fundamentals of accounting and reporting information construction in the digital economy environment
    (Видавництво Львівської політехніки, 2021-03-01) Skasko, O.; Manchur, I.; Lviv Polytechnic National University
    Modern theoretical and applied principles of digitalization and its impact on the information security of enterprises are revealed. The main digital trends that determine the directions of development of accounting and financial reporting. Peculiarities of the Ukrainian economic environment and possibilities of introduction of the means of informatization developed in the world theory are analyzed. The mechanisms of large-format automation of financial reporting processes and the use of document flow in the activities of Ukrainian enterprises are studied. The hypothesis of this study is the assumption of the positive impact of digital technologies in the reporting of socially significant Ukrainian enterprises. The study used general and specific research methods, namely: the method of systematic analysis of domestic and foreign experience in the digital economy to justify a systematic approach to the study of phenomena and processes of building a new paradigm of interaction of economic agents; dialectical method for studying the genesis of the digital economy as a defining trend of modern global socio economic development; method of induction to determine the factors influencing the environment of digitization of accounting information; the grouping method provided systematization of factors influencing the development of digitization processes, etc. It is substantiated that digitalization as an environment for economic processes and operations will lead to changes in methodological tools of accounting and virtualization of accounting processes.
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    Contents
    (Видавництво Львівської політехніки, 2021-03-01)
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    Organizational changes in the activity of enterprises in the context of urgent crisis management
    (Видавництво Львівської політехніки, 2021-03-01) Kuzmin, O.; Yurynets, O.; Prokopenko, I.; Lviv Polytechnic National University
    Eliminating or reducing the negative impact of crisis phenomena on the economic condition of an enterprise and ensuring its further effective development is closely related to the concept of organizational changes. On the one hand, urgent crisis management tools almost always cause such changes. On the other hand, crisis phenomena in the activities of a business entity lead to the need to introduce organizational changes. In this context, it is noted that it is important to diagnose such changes even before their practical implementation begins. This problem is especially relevant when it is necessary to introduce socalled large-scale changes in the context of crisis management. Any mistakes at the beginning most likely will lead to failure to achieve the set goals and to problems in the practical implementation of these changes. Consequently, based on the results of the conducted research, organizational changes in the activities of enterprises in the conditions of crisis management at the beginning are proposed to be diagnosed taking into account four areas that correspond to the PAEI-model of Adizes, well known in the theory and practice. At the same time, it provides for determining the market orientation of organizational changes (proactive nature of organizational changes); the social orientation of organizational changes (integrative nature of organizational changes); the impact of organizational changes on the enterprise administration system (complementary nature of organizational changes); the impact of organizational changes on the operating environment of the enterprise (functional nature of organizational changes). The article offers a method for diagnosing organizational changes in the activities of enterprises in the conditions of crisis management, based on the method of hierarchy analysis (Analytic Hierarchy Process – AHP) and provides for the implementation of such key stages: the formation of an expert group; determining the level of a hierarchical model for diagnosing organizational changes in the conditions of anti-crisis management; studying the essence and characteristics of the proposed organizational changes, so that then diagnose them taking into account the directions of proactive, integrative, functional and complementary nature, using matrices of pairwise comparisons; determining eigenvectors, as well as establishing their normalized values, applying the known geometric mean of the matrix lines; determining the consistency of expert opinions; forming conclusions and recommendations. The possibility of practical use of the proposed method of diagnosing organizational changes in the activities of enterprises in the context of crisis management is confirmed by relevant calculations on the example of several business entities in the Lviv region.