Economics, Entrepreneurship, Management
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Item Accounting outsourcing as a tool for optimising the company’s activities(Видавництво Львівської політехніки, 2022-02-28) Фоміна, Олена Володимирівна; Коломієць, Діана Володимирівна; Fomina, Olena; Kolomiiets, Diana; Державний торговельно-економічний університет; Державний торговельно-економічний університет; State University of Trade and Economics; State University of Trade and EconomicsВ сучасних умовах мінімізація витрат для суб’єктів господарювання є основною умовою існування на ринку. Одним з інструментів такої мінімізації є ведення бухгалтерського обліку на засадах аутсорсингу. Окрім мінімізації витрат, бухгалтерський аутсорсинг забезпечує правильність ведення бухгалтерського обліку, надає консультації на високому рівні та вберігає від можливих штрафів. Метою роботи було дослідити бухгалтерський аутсорсинг як інструмент оптимізації діяльності суб’єктів за сучасних умов господарювання. У процесі дослідження авторами були використані методи індукції та дедукції, причинно-наслідкового зв’язку, а також табличний та графічний, методи опису та конкретизації, логічного узагальнення. Було сформовано єдине визначення поняття бухгалтерського аутсорсингу, який виявив характерні риси аутсорсингу. Проведений SWOT-аналіз послуг бухгалтерського аутсорсингу продемонстрував бухгалтерський аутсорсинг як дієвий інструмент мінімізації витрат. Визначено, що всі недоліки та загрози можливо усунути при ретельному відборі аутсорсера та підписанні договору. Етапи ведення обліку бухгалтерського аутсорсингу полягають у розробці графіку документообігу, який забезпечить своєчасність при одержанні інформації для замовника та контроль якості наданих послуг. Запропоновано єдину методику визначення економічного ефекту бухгалтерського аутсорсингу, яка враховує недоліки та переваги вже існуючих методик, що дозволить повною мірою врахувати всі економічні, організаційні та управлінські моменти передачі бухгалтерії на аутсорсинг. Основні пропозиції, одержані автором за результатами дослідження, можуть бути використані при веденні бухгалтерського обліку на засадах аутсорсингу. Подальше дослідження проблем аутсорсингу як інструменту оптимізації діяльності підприємств в Україні доцільно спрямувати на розробку нормативно-правових актів для заохочення до прийняття управлінських рішень компаніями стосовно використання бухгалтерського аутсорсингу.Item Theoretical and methodological principles for accounting reflecton of goodwill: dialectics of development and directions of improvement(Видавництво Львівської політехніки, 2021-03-01) Lemishovska, O.; Mazur, I.; Lviv Polytechnic National UniversityThe rapid development of market relations, Ukraine's integration into the world economic space, encourage companies, in order to achieve competitive advantages, to explore new ways of capitalization. At the same time, the operations of purchase, sale, merger or acquisition of companies, the value of which directly depends on intellectual capital, are becoming more common. The difference in the assessment of market and book value of intellectual capital leads to a special economic and accounting category – goodwill.Despite the prospects of using such a component of assets as goodwill, today there are still a number of theoretical and practical problems, for example: problem of unambiguous understanding and interpretation of the essence of goodwill, methods of its valuation, and the practice of reflecting it in accounting and reporting by domestic enterprises. The study addresses issues related to establishing the nature of goodwill, its content as an intangible economic resource of the enterprise and the component of the value of capital and the problem object of accounting.The purpose of the work is to reveal the economic essence of goodwill as an object of accounting, to conduct a critical analysis of the current standardization of goodwill accounting, to generalize and systematize of existing problems in the formation of accounting information about this object. The task of this study is to formulate separate proposals for improving methodological approaches to accounting for goodwill, which are obtained on the basis of examined legislative and research sources of information. The scientific novelty lies in the substantiation of the accounting category of goodwill as a subjective value and an objectively existing resource, which should be actually reflected in accounting and reporting.Item Analysis of the enterprise operating expenses and ways of improvement of their accounting(Видавництво Львівської політехніки, 2021-03-01) Grytsay, O.; Pankiv, M.; Kut, D.; Wojtan, G.; Lviv Polytechnic National University; Maria Curie-Sklodowska UniversityActivities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms information about the use of materials, labor and other resources involved in the production process. Properly organized accounting and analytical information on operating expense ensures fair and accurate assessment of the enterprise production process and provide effective management decision-making. The purpose of the scientific paper is to analyze operating expenses, organization and methodology of the accounting process at the enterprise and to develop practical recommendations for improving the accounting for operating activity.This goal necessitates the solution of the following tasks: determine the nature and classification of operating expenses; analyze the dynamics and structure of operating expenses; develop the suggestions concerning the improvement of registration-analytical information of operating expenses. The used research methods and general characteristics of paper. The authors applied the method of literature review to justify the relevance of the chosen research topic. On the basis of the comparative method the main economic indicators of activity, in particular dynamics and structure of operating expenses according economic elements and according items of calculation were defined. On the basis of system analysis and synthesis, proposals on the composition of items of production costing and on the introduction of classification of expenses by groups in terms of relevant items of general production expenses, administrative, marketing expenses and other operating expenses were formed.Item Theoretical fundamentals of accounting and reporting information construction in the digital economy environment(Видавництво Львівської політехніки, 2021-03-01) Skasko, O.; Manchur, I.; Lviv Polytechnic National UniversityModern theoretical and applied principles of digitalization and its impact on the information security of enterprises are revealed. The main digital trends that determine the directions of development of accounting and financial reporting. Peculiarities of the Ukrainian economic environment and possibilities of introduction of the means of informatization developed in the world theory are analyzed. The mechanisms of large-format automation of financial reporting processes and the use of document flow in the activities of Ukrainian enterprises are studied. The hypothesis of this study is the assumption of the positive impact of digital technologies in the reporting of socially significant Ukrainian enterprises. The study used general and specific research methods, namely: the method of systematic analysis of domestic and foreign experience in the digital economy to justify a systematic approach to the study of phenomena and processes of building a new paradigm of interaction of economic agents; dialectical method for studying the genesis of the digital economy as a defining trend of modern global socio economic development; method of induction to determine the factors influencing the environment of digitization of accounting information; the grouping method provided systematization of factors influencing the development of digitization processes, etc. It is substantiated that digitalization as an environment for economic processes and operations will lead to changes in methodological tools of accounting and virtualization of accounting processes.Item 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 UniversityThe 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 issuesItem 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.Item 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 UniversityA 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.