Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку. – 2014. – №797
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Вісник Національного університету "Львівська політехніка"
У Віснику “Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку” подано статті, які є результатами наукових досліджень працівників, докторантів та аспірантів Національного університету “Львівська політехніка”, інших українських та зарубіжних науково-навчальних та виробничо-господарських організацій, які відображають проблеми та перспективні напрями розвитку менеджменту, підприємництва, інвестиційної та інноваційної діяльності, особливості управління національним господарством, механізми підвищення ефективності управління науково-освітянською діяльністю тощо. Публікації будуть цікавими та корисними для працівників підприємств, банків, інвестиційних та інноваційних структур, органів державного управління, викладачів вищих навчальних закладів та інших науково-навчальних установ, науковців, аспірантів та студентів економічних спеціальностей.
Вісник Національного університету "Львівська політехніка" / Міністерство освіти і науки України, Національний університет "Львівська політехніка ; відповідальний редактор О. Є. Кузьмін. – Львів : Видавництво Львівської політехніки, 2014. – № 797 : Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку. – 479 с. : іл. – Бібліографія в кінці розділів.
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Item Фінансовий аналіз банківського сектора в Польщі(Видавництво Львівської політехніки, 2014) Гальбарчик, T.Наведено специфіку та спектр фінансового аналізу банків як фактор впливу на їх імідж та стабільність, а таким чином – і на стабільність всього фінансового сектора. Проаналізовано вибрані сфери діяльності банківського сектора Польщі в 2010–2013 рр. In the market economy, banks act as financial intermediary. On one hand, they want to make profit, but on the other hand they are called public-trust institutions. Since profit maximization is not possible without taking risks, that is why risk taking must be controlled. The activity of banks is therefore supervised by the Commission for Financial Supervision, the National Polish Bank or Bank Guarantee Fund. Other participants in the economic process must also have a clear picture of their financial position and management results. In the context of increasing competition and increasing the risk of making decisions by banks, an access to objective assessments of the economic – financial situation of banks is of particular importance. The assessments should be based on the analysis of the data presented in the financial statements. Since the credibility of carried out evaluations is determined by the credibility and reliability of data on which they were made, the bank financial statements are subject of examination, the purpose of which is to express an opinion by the auditor, whether it is consistent with the applicable accounting rules (policy) and whether it fairly and clearly shows the asset and financial situation, as well as the bank profit. Financial analysis can reduce the risk and eliminate the consequences of bad decisions, makes it possible to take appropriate action in order to improve efficiency, better utilization of resources, to meet the expectations of the owners and to ensure an appropriate level of liquidity and capital adequacy. Apart from the bank managers, others use it as well. The main objective of such tools is to assist the processes of decision-making at various levels. Furthermore, financial analysis has an impact on shaping the image of the bank and the evaluation of its credibility. Presentation of the characteristics and scope of the banks financial analysis, as a factor affecting their image and their stability, is therefore the aim of the author’s article. This is of particular importance due to the fact that at the end of 2013 the value of the assets of the financial system in Poland (without NBP) was nearly 2.3 billion zł, of which 62.2% was in the banking sector. Moreover, taking into account the relations between banks and other entities of the financial market, it can be concluded that the stability of the banking sector is crucial for the stability of the entire financial system in Poland. The scope of the financial analysis is related to the macro scale and covers the entire banking sector, i.e. commercial banks (state-owned and joint-stock companies), credit units and credit institutions. The paper presents the structure of the sector (including the participation of foreign capital and the directions of its origin) and its place in the Polish financial system taking into account the amount of assets. The subject matter of the scope includes preliminary financial statements analysis (the analysis of dynamics and structure of the balance sheet and profit and loss account - without the report of funds flow and the statement of changes in equity - and capital adequacy) and ratio analysis on the basis of data from financial statements. The ratio analysis was limited to the assessment of the most important spheres of bank activities, i.e. solvency ratios, liquidity measures and efficiency. The source of the pooled data for the banking sector have been reports published by the FSA. The time period of the analysis covers the years 2010–2013, and the spatial range takes into account system solutions in assessing the solvency and liquidity of banks and the already mentioned above, position in the Polish financial system. Due to limitations in the volume of the article, the analysis of the competition from other institutions has been omitted. The analysis leads to the following conclusions: number of entities conducting banking activities remains stable, while there was a slight increase of the contribution of banks controlled by domestic investors; the banking sector in Poland is characterized by maintaining strong capital position. Throughout the period there was a growing surplus of own funds in relation to the entire capital requirement, which means that the amount of own funds was appropriate to the scale of the risk involved; the balance sheet structure confirms the dominant contribution of traditional banking operations (deposit and credit activities) in shaping the balance sheet total. The effect of this is also the predominant contribution of income interests in shaping banking activity profit and – indirectly – banks profit; the banks compliance requirements for solvency and liquidity should be assessed positively. Both capital adequacy ratios (CAR and Tier 1) and shorter-term liquidity measures were maintained at the required level; despite difficult external conditions, the net profit achieved by the banking sector in 2012-2013, fell only slightly, the consequence of which was, however, worsening of the main measures of effectiveness; the analysis confirmed the key role of banks for the stability of the financial system in Poland. At present and in the near future, the stability of the banking sector does not seem to be threatened.Item Методичні підходи до обліку операцій з надходження необоротних активів(Видавництво Львівської політехніки, 2014) Кафка, С. М.; Степанюк, О. С.Розглянуто економічне трактування поняття “надходження” в науковій літературі, що дало змогу систематизувати основні шляхи надходження необоротних активів на підприємство, критерії їх визнання та відображення таких операцій в бухгалтерському обліку, розкрито методичні підходи до формування первісної вартості необоротних активів у різних країнах Європи та у вітчизняній практиці. The economic interpretation of the notion “income” in the scientific literature has been considered that has made it possible to systematize the main ways of non-current-assets revenues to the company. For this purpose the analysis of scientific publications related to the revenue fixed assets in Ukraine for 2011-2013 has been carried out and two issues discussed by scientists have been singled out: an accounting reflection of revenue fixed- assets transactions and their tax issues. It should be indicated that there is some difference in the interpretation of the “revenue non-current assets” concept in domestic regulations. In general, the company needs providing with constant updating of fixed assets for production efficiency. The main proposals and recommendations to improve accounting of revenue fixed assets (non-current assets) have been found in the course of investigation. Fixed assets can be delivered to the company in different ways: namely they can be created on their own or as a result of obtaining from legal or natural persons. The received fixed assets are included in the enterprise balance sheet at their first cost. The first cost of such fixed assets depends on the fact by what means the non-current assets object has been received.. The methodical approaches to the formation of the original value of fixed assets in different countries of Europe have been revealed and the current national practice included.Item Внутрішній аудит витрат на інновації: організаційно-методичний підхід(Видавництво Львівської політехніки, 2014) Гик, В. В.З’ясовано значення та роль внутрішнього аудиту витрат на інновації як окремого виду супутніх аудиторських послуг. Розкрито організаційні аспекти внутрішнього аудиту витрат на інновації та наведено методичні підходи до використання аналітичних процедур. Запропоновано процес внутрішнього аудиту витрат на інновації розподілити на три етапи: початковий (планування аудиту витрат на інновації), етап дослідження (аналіз інформації, необхідної для оцінювання достовірності обліку витрат на інновації та його перевірка за суттю) та завершальний етап (написання аудиторського висновку). Встановлено, що при проведенні аудиту витрат на інновації важливого значення набуває проблема оцінювання їх економічної ефективності. The importance and role of internal audit of costs on innovations as a separate type of accompanying audit services has been clarified. Organizational aspects of internal audit of costs on innovations have been revealed, and methodical approach of using analytical procedure has been indicated. The process of dividing the internal audit of costs on innovations into three stages: initial (planning of audit of costs on innovations), investigation stage (analysis of information needed to evaluate credibility of costs on innovation accountability and its verification) and final stage (compilation of audit report) has been offered. It has been ascertained that the initial stage of the internal audit of costs on innovations should consist of four phases, mainly preliminary planning of audit of costs on innovations; risk evaluation; preparation and compilation of a general plan of audit of costs on innovations; preparation and compilation of audit program of costs on innovations. It also has been determined that a significant role in the conduction of audit of costs on innovations is played by the problem of calculating their economic effectiveness aimed at choosing and giving grounds to the most economically reasonable costs for enterprises, i. e. optimal variants for development.Item Теоретико-методичні підходи щодо оцінювання інтелектуального капіталу будівельних підприємств(Видавництво Львівської політехніки, 2014) Мамонов, К. А.; Пруненко, Д. О.; Грицьків, Є. В.Підтверджено значимість інтелектуальних економічних ресурсів для функціонування сучасних будівельних підприємств. Аргументовано вагомість складової інтелектуального капіталу в потенціалі підприємств будівельної галузі. Розкрито суть теоретико-методичних підходів щодо оцінювання інтелектуального капіталу будівельних підприємств, методи та показники його оцінювання. Сформульовано окремі аспекти розвитку теоретико-методичних підходів до оцінювання величини інтелектуального капіталу будівельних підприємств. Shows the importance of economic resources in intellectual functioning modern construction enterprises. Argued the importance of intellectual capital component in the potential construction enterprises. The essence of the theoretical and methodological approaches to the assessment of intellectual capital construction companies, methods and indicators for its evaluation. Reveals the need to determine the volume of the formation and use of intellectual capital construction companies. Studied the existing theoretical and methodological approaches to the assessment of intellectual capital. Compared to techniques used in the calculations of the formation and use of intellectual capital on construction enterprises. The methods and indicators that should be used for evaluation of intellectual capital construction companies. The study of basic enterprises proved that the ratios that characterize the level of formation and use of intellectual capital show significant disparities and their low value to most construction companies. Profitability index marker to the low efficiency of formation and use of intellectual capital on construction enterprises. Formulated some aspects of theoretical and methodological approaches to the assessment of the value of intellectual capital construction companies.Item Розвиток інструментів управління персоналом в кадровій політиці підприємств(Видавництво Львівської політехніки, 2014) Бала, О. І.; Тарнавський, М. І.; Бала, Р. Д.Проаналізовано чинники розвитку інструментів управління розвитком працівників. Виокремлено п’ять груп чинників та наведено взаємозв’язок чинників та учасників процесу розвитку. В основу запропонованого групування покладено загальні чинники, якості користувача коучингу та чинники впливу коуча на процес коучингової взаємодії. The article under consideration is an attempt at analyzing the tools of workers’ development management. Five groups of factors have been distinguished and their connection with the participants of the development process have been provided. Within the suggested grouping we have applied general factors, couching participant qualities and the factors of couch’s influence on the couching interrelation process. Under the conditions of economic crisis results overcoming an enterprise staff development is one of the most essential issues which managers of each national enterprise face. The development of an enterprise is a multidimensional issue and is concerned with different directions of enterprise activity where the production, technological, organizational, managerial, personnel, economic, financial, and social ones are the most essential is the most essential. Taking into account the versatility of methods and tools of staff management in their activity the issue of priority tools of factors search arises, which will make up a basis for the mechanism of the most significant development tool choice. There is no doubt that the workers are the most important factor of enterprise development that is why the authorities are supposed to supply their constant development. Under modern conditions of arousing competitiveness, unstable outer environment the workers’ development supply is an essential condition for general enterprise development. Recently, mangers of national enterprises become more interested in the application of different foreign tools of personnel development potential. One of these tools is a couching which ensures a constant development of a potential. To efficiently apply this tool it is advisable to investigate main factors which ensure the efficiency of their application and research the essence of the notion of couching development at an enterprise. Couching efficiency depends on individual personal and professional features of the couching process participants. It is worth noting that couching efficiency depends on both: a couch who conducts it and the user of it. That is why the factors of enterprise couching development will be grouped into three groups: couch’s influence factors, couching user’s influence factors and general (common) ones. The very application of all the factors together allows the couch forming a worker’s behavior in a way to ensure maximum work productivity, the analysis of one’s work results and the elimination of drawbacks. The factors influence research allows a couching user finding out limiting factors of a self-development. The development of couching on an enterprise and the process of its management is concerned with the enterprise in general and each worker as well. The development of an enterprise is practically useless without personal staff development. The process of couching development in the system of management is realized during a certain function of management fulfillment – the management of couching development and general functions application. Thereby, defining couching as a tool of potential development we have found out that to efficiently fulfill this function we need to correctly apply the factors of its development. To achieve this we have made a structure of the factors according to certain criteria and found five groups of factors. Correctly applying these factors a couch may create good conditions of couching participants’ development potential. Apart from this, the structuring of factors will allow to find out the directions according to which we should evaluate couching efficiency.