Economics, Entrepreneurship, Management. – 2020. – Vol. 7, No. 1

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Economics, Entrepreneurship, Management / Lviv Polytechnic National University ; editor-in-chief O. Kuzmin. – Lviv : Lviv Polytechnic National University, 2020. – Volume 7, number 1. – 108 p. : il.

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Content (Vol. 7, No 1)


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Recent Submissions

Now showing 1 - 5 of 11
  • Item
    Classification of factors determining the necessity for searching of a partner within innovative activities
    (Видавництво Львівської політехніки, 2020-02-24) Lisovska, l.; Karyy, O.; Lviv Polytechnic National University
    In the article the authors substantiated the connection between the indicators of innovation activity efficiency and indicators of innovation cooperation in the course of innovation processes. The importance of research into the problems of forming systems of interaction in Ukraine has been proved. The advantages for the formation of systems of interaction in innovation, the goals of the formation of systems of interaction in different temporal dimensions and the principles of cooperation have been identified. The analysis of factors for the establishment of interaction, their grouping by a number of features was conducted. The authors have formed a system of factors for establishing interaction based on the concept of the value of establishing interaction. The system of factors covers the following five groups: cost property, information and communication, quality and market. Being set forth forcibly, the group of cost and property factors form the cost of interaction, while the groups of information and communications technology, quality and market factors guide the cost of interaction between the participants of the interaction system within innovative processes. The authors of the study justified the need to identify a separate new group of factors as well as the types of relationships of the selected factors with the factors grouped according to the traditional features of classification. For formation of the administrative decision concerning participation in the system of interaction in innovative processes subjects shall substantiate system of factors on functional aspects of implementation of innovative activity, define importance of each of them for achievement of the purposes of innovative process, as well as estimate power of influence of each factor on the determined criteria. Once the benefits and threats from participation in the system of interaction have been identified, the subject of innovative activity shall justify the decision regarding the innovation form. While carrying out the research, general scientific methods as well as methods of theoretical / applied innovation were used. In order to undertake the research, the authors involved general scientific and special principles, techniques and methods of scientific knowledge applied within the field of innovation management, in particular: semantic analysis, comparative analysis and method of systematization; grouping terms, factor analysis and synthesis, abstractlogic method.
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    Accounting and analytical support for formation of enterprise economic security costs and their controlling process
    (Видавництво Львівської політехніки, 2020-02-24) Grytsay, O.; Havran, M.; Lviv Polytechnic National University
    The article reveals the interdependence of enterprise property preservation and quality of information for ensuring management and controlling processes efficiency. The dependence of economic security on qualitatively-formed accounting and analytical support for such purposes is substantiated. It is analyzed the enterprise’s activities in terms of economic security formation by rational costs, in particular the influence of spent financial resources on employees’ physical and moral security, formation of intellectual property, etc. The authors prove that nowadays, there are inconsistencies of the current accounting with the enterprise economic security requirements. The scientific validity of this study is to overcome the inconsistency of different user groups’ information needs with appropriate accounting data that causes difficulties to make timely and reasonable management decisions. It is emphasized that there are no methodological recommendations for reflecting enterprise economic security costs in its accounting. The novelty of the research paper is to partially solve the outlined problems because of using a subaccount “Economic security costs” in accounting. The authors argue that this additional methodical measure will help to find necessary data and use information more quickly for managing economic security costs. Considering no imperative restrictions on creating separate articles in reports for these types of costs, the authors suggest internal management accounting report forms. Their usage will create the environment of whole information about enterprise economic security costs for conducting analysis and maintaining control in this field. Some forms are proposed to be used in internal management reporting system (“Consolidated statement of enterprise economic security costs accounting” and “Statement of analytical accounting of the enterprise economic security costs”). The suggested form “Control statement of economic security costs by articles” allows a more detailed study of costs deviations from the planned or allowable amounts in terms of economic security costs. As internal control is a measure it is possible to verify the expediency, efficiency or legitimacy of business operations associated with enterprise economic security. For conducting the research, general scientific methods, special approaches in the subject area of knowledge and comparative analysis means have been applied.
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    Accounting balance as a historical category: the contribution of scientists to the halicy of the second half of the XIX- first half of the XX century in the development of balance science
    (Видавництво Львівської політехніки, 2020-02-24) Lemishovska, O.; Lviv Polytechnic National University
    The origins and the evolution of the balance sheet in the system of theoretical and conceptual foundations of balance theories are considered. The researches of scientists of Galicia of the second half of XIX – first half of XX century are analyzed. the accounting paradigms they have formed and theoretical developments with a view to their contribution to improving the balance sheet structure. The hypothesis of this study is the assumption that the period of individual ideas for the development of balance science and relevant methodological approaches that can objectively be used as a means of enhancing the validity of contemporary research. The scientific validity of the proposed use of ideas formed in the past in the designated territory is based on the following postulates: proposals for improving the balance sheet at the expense of past experience in the principles of valuation of balance sheet items and the introduction of the methodological principles of capital structuring formulated in the past (balance sheet liability). These approaches are justified in line with contemporary financial management paradigms, including sustainable development management concepts. The scientific novelty of the study is that for the first time in historiography, objective data on the contribution of Galicia's scientists to the global development of balance science are presented, and suggestions have been made as to the possibility of using certain developments to deepen modern principles and approaches to improving the form of balance generalization. The methodology of the study is based on the principles of historicism, scientificity, verification, authoritative objectivity, moderate narrative constructivism. Using general scientific and interdisciplinary methods of cognition, conceptual and methodological developments of Western Ukrainian scientists in the field of balance studies in the period declared by the study were evaluated. Systematic methodology is ensured by the coherent use of general scientific (analysis, synthesis, generalization), historical (historical-genetic, historicalsystem) methods and the application of specific tools for the subject area of knowledge.
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    The essence and basic models of strategic enterprise management
    (Видавництво Львівської політехніки, 2020-02-24) Melnyk, O.; Zlotnik, M.; Lviv Polytechnic National University
    The scientific approaches of Ukrainian and foreign scientists to the interpretation of the concept of strategic enterprise management and compares their characteristics are systematized in this article; different stages of evolution of strategic management systems in the context of functioning of scientific schools are analyzed, their basic principles are presented and their key representatives are singled out; the comparative analysis of approaches of different scientific schools is carried out, advantages and disadvantages of their views on strategic management and strategy formation are determined. For further structuring of knowledge in the field of strategic management, the essence of the concept of strategy was determined according to the interpretation of different scientists and the organization strategies were classified by key characteristics and levels of implementation; their key characteristics have been identified. Particular attention is paid to basic models of strategic enterprise management, taking into account their features, advantages and disadvantages; the structure and algorithms of strategic management based on the analyzed models are graphically demonstrated. According to the results of the research, conclusions were drawn regarding the theoretical bases of understanding the essence of strategic management of enterprises and differences in their interpretation in the works of different authors, characteristics of basic models of strategic management are generalized, the importance of strategic management to ensure the effective operation of the organization is emphasized; the features of strategic management in the conditions of the modern changing environment are characterized and the expediency of basic models of strategic management for modern enterprises is determined, the proposals for the further development and deepening of the investigated topic are developed.
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    Accounting and analytical problems of cultural heritage security in Polish-Ukrainian cross-border cooperation
    (Видавництво Львівської політехніки, 2020-02-24) Shvets, V.; Ivan Franko National University of Lviv
    The safety of cultural heritage in a cross-border dimension depends significantly on the influence of accounting and analytical factors, as they form the basis for the perception of its objects for their proper preservation and constant monitoring of the state and risks of irreversible changes. This issue is especially important in Polish-Ukrainian cross-border cooperation, where historical realities have led to the destruction and destruction of many cultural heritage sites. Accounting and analytical problems of cultural heritage safety arise both in connection with the lack of theoretical and methodological studies of these issues and due to the imperfection of the legal and regulatory field, especially in Ukraine. It is substantiated that the main problem of theoretical and methodological character is the lack of studies aimed at developing a standard system of perception of cultural heritage objects in the PolishUkrainian border area. The results of the analysis of the main criteria of the system of perception used in accounting for cultural heritage objects, the example of intangible monuments, the absence of scientifically substantiated species and varieties, which complicates the use of standard methods and techniques of accounting and analytical nature. First of all, the standardization of the classification parameters of cultural heritage objects, taking into account the national priorities of Ukraine and Poland, requires scientific study. It is also established that the positive changes made in recent years in the legal support for the preservation of the common cultural heritage have in their tools accounting and analytical aspects that can significantly affect their objective perception for exercising constant control. In the context of solving accounting and analytical problems, it is necessary to develop a methodology for objective evaluation of cultural heritage objects, taking into account the prospect of world cultural and historical progress. Addressing these issues also involves taking into account the achievements of Poland in the classification of cultural and historical sites, as well as those initiatives for the protection of the common cultural and historical heritage concerning sites located in the adjacent border area.