Economics, Entrepreneurship, Management
Permanent URI for this communityhttps://ena.lpnu.ua/handle/ntb/24415
Browse
Search Results
Item 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 LvivThe 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.Item 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 LvivInformation 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.