Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 2
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Науковий журнал
Economics, Entrepreneurship, Management / Lviv Polytechnic National University ; editor-in-chief O. Kuzmin. – Lviv : Lviv Polytechnic National University, 2020. – Volume 7, number 2. – 119 p. : il.
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Content (Vol. 7, No 2)
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Item Development of accounting for intangible assets based on the theory of intellectual capital(Видавництво Львівської політехніки, 2020-02-24) Legenchuk, S.; Iskorostenska, S.; Zhytomyr Polytechnic State UniversityThe relevance of the study lies in the fact that development of a market economy and enterprises themselves, especially in a highly competitive environment, is almost impossible without the active orientation of production structures towards innovative and intellectual activities. The question of the nature of intellectual capital and how it is measured is therefore relevant, since it is the efficient use of such capital that greatly improves the quality of information, and improve management technology and innovation. Intellectual capital is a necessary part of the economic policy of a modern enterprise. The study aimed to determine the essential characteristics and structure of intellectual capital. To achieve this goal, we were focused on the next tasks: determination of the intellectual asset, research in the framework of the legislative requirements of accounting for the composition of intangible assets, and improvement of accounting process of valuation of intangible assets. During the research following general and specific scientific methods were used: theoretical generalization, analogy, abstraction, statistical observation, analysis, synthesis, scientific abstraction, critical analysis of accounting issuesItem Accounting and analytical support of fundraising operations in organizations of non-profit sector of the economy(Видавництво Львівської політехніки, 2020-02-24) Vysochan, O.; Ivasiuk, T.; Lviv Polytechnic National UniversityIn the modern world, organizations that have based their activities not on economic but social benefits are becoming more widespread. Nongovernmental non-profit organizations bring together individuals and/or entities for meeting economic, public, social, cultural, environmental and other interests, needs for political will, religious service, etc. Such organizations are usually not commercially active, so finding sources of funding or fundraising is an important component of their business activity. Different types of funding sources and different approaches to attracting such funding can be applied to each type of nongovernmental non-profit organization. Accounting of such funding and the cost of its finding is the core of transparent activity of these organizations and reflection of the results of their work. The purpose of the research is to explore the accounting and analytical support for the implementation of fundraising in non-governmental non-profit organizations. The article describes the concept of fundraising as an activity of finding and raising funds for the realization of social functions by non-governmental non-profit organizations. Types of non-governmental non-profit organizations in Ukraine and abroad are investigated, methods of fundraising implementation are disclosed. The nomenclature of expenses on fundraising, the procedure for recognizing such expenses and reflection in accounting of nongovernmental non-profit organizations are defined. The location of the cost of searching funding in the transaction costs of the organization is determined.Item Accounting and control features of the using of spare parts (pneumatic tires, rechargeable batteries) on motor transport enterprises(Видавництво Львівської політехніки, 2020-02-24) Balan, A.; Kachanova, N.; Topalova, E.; Odessa National Polytechnic UniversityThe modern approach to accounting of reusable spare parts of motor transport enterprise (MTE) envisages including of pneumatic tires and storage batteries in the complement of current assets. The share of costs for their maintenance in the total cost of transportation services amounts to 25 %, and under these conditions makes it impossible for a sufficient level of internal control (IC) to use such assets effectively. A number of scientists has investigated this issue; however, a unified approach has not been determined, which proves the pressing research problem. Hence, in times of crisis, the issue of accounting improvement, which will lead to optimization of the cost of MTE services cost, becomes especially relevant. The purpose of the research is to summarize the existing regulatory and accounting principles for the accounting of reusable spare parts, to analyze the system (IC) of the use of spare parts of MTE, to develop recommendations for their improvement and practical use. Achieving this goal requires the following tasks: to investigate the features of accounting for the use of spare parts of MTE and to determine the current methodological basis for controlling their use; to analyse tendencies of development of the transport industry of Ukraine, activity and features of accounting of tires and accumulators at MTE (PC “Avtomobilni Perevezennya “Avtoera”); based on the results of the analysis, provide recommendations for improving the organizational and methodological basis of accounting for reusable parts with the introduction of component accounting; to develop accounting support for the process of renting pneumatic tires for PC “AP ”Avtoera”. The tasks are set in the work, solved using the following methods: systematization; abstract-logical analysis; empirical research (in studying the normative and theoretical basis of accounting and control of the use of pneumatic tires); classification and analytical; statistical and comparative analysis (using Microsoft Excel tools in the analysis of the financial state of PC “AP ”Avtoera” to determine the main prerequisites for improving the accounting and control system for the use of pneumatic tires); testing the internal control system; dialectical and comparative (to summarize the results obtained); logical (to build the structure and summarize the results of the research). The work generalizes and analyzes the theoretical and methodological principles of accounting for pneumatic tires and batteries at motor transport enterprises, identifies alternative options for tire accounting and contradictory points that need correction, and formulates a working hypothesis. The tendencies of development of the Ukrainian transport industry, activities and features of accounting of tires and accumulators for MTE (PC “AP ”Avtoera”) analyzed. Improvement of organizational and methodological bases of accounting for spare parts with introduction of component accounting is proposed; accounting support for the process of renting pneumatic tires was developed, recommendations were made to make changes to the accounting policy of the company, in accordance with the proposed directions for improving the organization of accounting for the use of pneumatic tires and batteriesItem Intangible values in the accounting theoretical and applied sphere of the Eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse(Видавництво Львівської політехніки, 2020-02-24) Lemishovska, O.; Lviv Polytechnic National UniversityThe evolution of the economic category “intangible value of the enterprise” and the content of the objects that present it are summarized. The historical formalization of intangible components of the value of the enterprise is given and the development of accounting methodology and methods of reflection of objects related to the concept of “intangible asset” is analyzed. The article presents theoretical and applied aspects of the reflection of intangible assets by accounting in the global and regional sections. The first part of the study highlights the generalized and systematized by the author historiography of the basic principles of accounting for intangible assets with an emphasis on existing problem aspects and ways to solve them at the turn of the century. The second part of this historical and accounting investigation reveals the panorama of solving the problem of accounting for intangible assets in Eastern Galicia. The study of this component has the character of theoretical scientific knowledge and is based on literary criticism, based on selected textbooks and scientific works of accountants of the study area. The hypothesis of the study is the assumption of the development of Western Ukrainian scientists in the period declared by the article of certain ideas that can be rationally used to develop modern concepts of accounting for intangible assets. Among the scientific novelty of the article is a proposal on the principles and approaches to writing off the value of intangible assets, as well as methods of accounting for goodwill in the accounting method, substantiated in the past. The study is based on historical-retrospective analysis, and therefore the main methods of historiographic analysis and historicalgenetic method were used.Item Accounting book of the Lviv Mint (1656–1657) as a source of accounting and analytical experience in managing business entities in emergencies(Видавництво Львівської політехніки, 2020-02-24) Shvets, V.; Ivan Franko National University of LvivInformation for the management of economic entities is formed in accounting and does not lose its value in time for research and development of practical recommendations for the future. The Accounting Book of the Lviv Mint of 1656–1657, partially developed by historians, is a unique source of research and analytical experience in the management of public sector economic entities in emergencies, such as the war between the Polish-Lithuanian Commonwealth and Sweden (1655–1660). Unlike the books of merchants and artisans, keeping the Accounting Book at the Lviv Mint was mandatory, which testifies to the responsibility of its executors, and thus argues the authenticity of the reflected facts. The application of the rotary-historical method of studying the data of the Account Book in comparison with other historical and economic sources allows not only to reconstruct the events surrounding the opening of the Lviv Mint, but also to restore the sequence and targeting of management decisions to establish coin production in Lviv. The value source advantage of the Accounting Book is the use of in-kind, labor and cost measures, which allows to determine with sufficient accuracy all types of costs associated with the operation of the Lviv Mint and coinage. The participation of the king and the most influential elite of the Commonwealth at that time influenced the attraction of church property and private loans in the financing of the Lviv Mint in such an emergency situation as the war. The organization of cost accounting in the Accounting Book is built in chronological form, but characteristic of individual production processes, which is inherent in the minting of coins, which led to the use of cost accounting by places (centers) of their occurrence. Based on the data of the Accounting Book, the issues of payroll accounting, their types and composition of employees of the Lviv Mint were studied. Accounting and analytical data allow to determine the nature of management and logistics decisions for the production process and methods of external settlement operations at the Lviv Mint in emergency situations. Organizational and methodological bases of management decisions and their experience of accounting and analytical support of the Lviv Mint in the conditions of war have the prospect of use in modern emergencies, and in particular pandemics. This will mobilize management capacity and resources to reduce the risk of human losses from the spread of COVID-19 virus worldwide.Item Methodology of prospective and current research in finance(Видавництво Львівської політехніки, 2020-02-24) Alieksieiev, I.; Mazur, A.; Moroz, A.; Lviv Polytechnic National UniversityThe article deals with issues related to research methodology in the financial field. An important aspect of the author’s approach is a new look at the research, which is proposed to be considered as prospective and current. The argument for this approach is the need to combine traditional basic and applied research into a group of prospective, ie those that result in some long-term goals and can usually result in scientific novelty. Instead, current research is no less practical. It is through current research that the necessary measures are being implemented. This applies to technical, technological, organisational, economic and financial measures, which ultimately provide some improvement in the activities of any entity. The characteristics of prospective and current research are given, which determine the differences between them. In particular, such characteristics are: the expected result, the tools for the study and the composition of researchers – performers of prospective or current research. Based on the division of research into prospective and current, the different directions of these types of scientific and practical research are determined. It is noted that the formulation of tasks of different purpose and nature requires the definition of certain predefined sets of research methods. Narrowing of methodical tools can lead to erroneous results. Instead, an integrated approach, formulated not only for a hypothetical goal and potential outcome, but also for the choice of research methods, is an important safeguard against erroneous conclusions. To do this, a matrix has been developed, in which complexes of research methods (for several examples) have been formed, which will allow to obtain the most substantiated result of the research, both prospective and current. Such examples are: economic and social efficiency of financial research, public policy in the field of finance, funding schemes for research. A study of well-known empirical and theoretical research methods has been carried out, from the standpoint of the peculiarities of financial research in scientific and practical activities. In particular, examples from the financial sphere of possible searches, with the help of general methods of analysis, synthesis, induction, deduction and analogy, are investigated and given. From empirical methods examples of directions of possible researches, with use of comparison, experiment, modeling, are considered and resulted. The generally accepted and special characteristics of research in the field of finance are considered. Among them are important for financiers the concept of science and the need to master the scientific approach to financial research; the nature and characteristics of the research process; scientific (theoretical) base and financial aspects of research; research priorities; directions of research of natural and social sciences; stages of scientific research; methodological approach to the study of efficiency in finance. These issues are important for researchers, as well as for students and graduate students studying in financial educationalprofessional and educational-scientific programs.Item Methodological aspects of accounting of warranty provision in accordance with international financial reporting standards(Видавництво Львівської політехніки, 2020-02-24) Davydiuk, T.; Syrtseva, S.; Endres, V.; Nadraga, V.; Mykolayiv National Agrarian UniversityIn order to ensure that warranty repair and maintenance costs are included evenly in accordance with National Accounting Standards and International Financial Reporting Standards, entities are entitled to create provisions under warranty. Creation of such provisions allows to adjust the income and expenses for warranty repair and maintenance and to reasonably distribute expenses between the reporting periods, which helps to optimize the tax burden. The purpose of the article is to review the methodological aspects of accounting of warranty provisions in accordance with International Financial Reporting Standards. The achievement of the stated goal necessitated the following tasks: to disclose the nature and conditions of recognition of provisions for warranty in accordance with international accounting standards; to present the methodology for accounting in the accounting and tax accounting and financial statements of the provision for warranty in accordance with IFRS; to propose methods of calculating the warranty provisions to determine their main advantages and disadvantages. The main general scientific methods of research were the analysis (for conducting the research of the main essential characteristics of the research object and peculiarities of its functioning in the context of the topic of scientific work). Analogy method, dialectical method and systematic approach were used to reflect the methodological approach to accounting and to show in the financial statements the provisions for warranty. Comparison method was used for evaluating the techniques for calculating warranty provision for entities that prepare IFRS financial statements.Item Cluster as an object of research in the institutional economy and accounting: square plates(Видавництво Львівської політехніки, 2020-02-24) Hyk, V.; Lviv Polytechnic National UniversityA critical analysis of globalization processes in the economy is considered and conducted, with an emphasis on the factors of increasing competition. It is established that due to the development of scientific and technological progress of new approaches to socioeconomic development requires the formulation of a new type of institutional environment. It is argued that an important tool for increasing the competitiveness of the economy are the processes of adaptive clustering. It is noted that in the Ukrainian national economy this approach has not become widespread and it is proved that an important component of inhibiting these processes is the lack of proper information base. It is proved that under such conditions an important role in information support belongs to the accounting system. The hypothesis of the study is the assumption that the creation of an accounting and information system in the management of cluster associations should be based on an institutional approach. From this conceptual approach, a study of the current state of accounting in the cluster, taking into account institutional theory. The purpose of the article is to clarify the disposition of accounting as a socio-economic institution and the formation of a cluster as a systemic institution. The existence of a slightly different nature of the interaction of these institutions is established, in which the role of the accounting information system is considered differently, in which it is considered in understanding the information network of the enterprise, and thus differs from the “traditional” interaction “accounting – enterprise”. The study identifies the main reasons for the need to use the provisions of institutional theory to address the problems of accounting in the cluster. Based on the study, we propose to consider pre-grouping these concepts (institutional theory, accounting, cluster) and divide them into separate planes: the impact of institutional theory on the development of accounting, cluster from the standpoint of institutional theory, institutional interaction between accounting and cluster.Item Contents(Видавництво Львівської політехніки, 2020-02-24)Item Methodology of marketing vs methodology of social and economic research(Видавництво Львівської політехніки, 2020-02-24) Chlipała, P.; Cracow University of EconomicsThe presented paper is methodical in character. Marketing methodology is an important matter looking from the prism of identifying its scientific status. There are differing views on the scientific status of marketing, nevertheless marketing, from the perspective of scientific cognition, has developed dynamically throughout its entire history. The main objective of this article is to present the methodological dilemmas of marketing in the context of social and economic sciences. The foundations of the methodology of research on marketing cannot be separated from the methodology of social sciences. Marketing belongs to social sciences, so it is based on similar assumptions with regard to the character of reality and scientific cognition. Marketing is engaged in exploring human behaviour and, similarly to other social sciences, makes use of such research methods and techniques. It is difficult to conduct research in the area of marketing without referring to the methodology of social sciences.The article presents the foundations of marketing research methodology, assumptions of the analysis of methodology of research on marketing in comparison to methodology of social and economic research and final remarks.Item Relationship between Conflict management strategies and economic growth of organisation(Видавництво Львівської політехніки, 2020-02-24) Kuzmin, O.; Stanasiuk, N.; Maiti, S.; Lviv Polytechnic National UniversityConflicts are considered to be the most unpredictable issues in organisations. It is mainly associated with the opposing of ideas and actions which results in causing a hostile state among the members that affects the performance of the organization. Hence, it is imperative for the organization to develop conflict management strategies for avoiding conflicts that can support in its growth. The aim of the following study is to evaluate the relationship between the conflict management strategies and economic growth of the organisation. The research design that is selected for the following study is triangulation method where the researcher attempts to explain the association between the conflicting management strategies and economic growth through interview, questionnaire survey and literature. As per the questionnaire survey, 85 professionals has completely provided with the data. In this manner, the correlation technique is performed in which it was identified that the conflict management and economic growth has significant and positive association. Moreover, the types of strategies that are associated with the economic growth comprises of accommodation, collective bargaining, compromising and confrontation whereas avoidance is found to have insignificant association with economic growth. Moreover, the factors responsible for the conflicts are poor communication and information gap. The adverse effect of not resolving conflict is that it leads to demotivation of employees and lower productivity.