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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    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 University
    The 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 issues
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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 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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    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.
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    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 University
    In 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.