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

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

Науковий журнал

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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    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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    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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    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.