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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    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 University
    The 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.
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    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 Lviv
    Information 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.