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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    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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    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.