Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 2

Permanent URI for this collectionhttps://ena.lpnu.ua/handle/ntb/55986

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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    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 University
    The 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 batteries
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    Methodology of marketing vs methodology of social and economic research
    (Видавництво Львівської політехніки, 2020-02-24) Chlipała, P.; Cracow University of Economics
    The 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.