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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    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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    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 University
    A 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.