Economics, Entrepreneurship, Management
Permanent URI for this communityhttps://ena.lpnu.ua/handle/ntb/24415
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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 Accounting procedures digital transformation for business processes improvement(Видавництво Львівської політехніки, 2021-03-01) Yasinska, A.; Lviv Politechnic National UniversityThe article researches the impact of the digitalization and digital transformation process on the construction of functional management systems of modern enterprises. The article materials consider new information opportunities for business models building and business processes organization. Approaches to the improvement of operational processes and their optimization are substantiated. The evidence is given that the possible way to implement digitalization in certain areas may be: the concept (strategy), staff training and education, the new technologies implementation. It is defined that the implementation of the digital transformation of the business model can take place in stages at the level of its individual elements or components. It is supposed reasonable to use a system-oriented approach to management, which is based on understanding the object of management as a whole, the need for internal and external communication links, i.e., a set of related management methods and tools in the enterprise and its structural units. System-oriented management of the digitalization process in the article is considered to involve the business processes transformation. Such processes should be based on perfect digital strategy planning. Important components are the feasibility assessment of practical digital initiatives implementation, monitoring of promising areas of action, forecasting the expected effect of digitalization and comparison of innovative initiatives. The application of a systematic approach to the management of the digitalization process is justified at certain stages, which will allow in a certain sequence and order to get the maximum effect and ensure the achievement of goals and acceptable results. The main stages of system-oriented management of the business processes digitalization process are offered, as well as the main groups of factors of influence (external and internal) on the digitalization implementation process are determined.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 and analytical support of fundraising operations in organizations of non-profit sector of the economy(Видавництво Львівської політехніки, 2020-02-24) Vysochan, O.; Ivasiuk, T.; Lviv Polytechnic National UniversityIn the modern world, organizations that have based their activities not on economic but social benefits are becoming more widespread. Nongovernmental non-profit organizations bring together individuals and/or entities for meeting economic, public, social, cultural, environmental and other interests, needs for political will, religious service, etc. Such organizations are usually not commercially active, so finding sources of funding or fundraising is an important component of their business activity. Different types of funding sources and different approaches to attracting such funding can be applied to each type of nongovernmental non-profit organization. Accounting of such funding and the cost of its finding is the core of transparent activity of these organizations and reflection of the results of their work. The purpose of the research is to explore the accounting and analytical support for the implementation of fundraising in non-governmental non-profit organizations. The article describes the concept of fundraising as an activity of finding and raising funds for the realization of social functions by non-governmental non-profit organizations. Types of non-governmental non-profit organizations in Ukraine and abroad are investigated, methods of fundraising implementation are disclosed. The nomenclature of expenses on fundraising, the procedure for recognizing such expenses and reflection in accounting of nongovernmental non-profit organizations are defined. The location of the cost of searching funding in the transaction costs of the organization is determined.Item Methodological aspects of accounting of warranty provision in accordance with international financial reporting standards(Видавництво Львівської політехніки, 2020-02-24) Davydiuk, T.; Syrtseva, S.; Endres, V.; Nadraga, V.; Mykolayiv National Agrarian UniversityIn order to ensure that warranty repair and maintenance costs are included evenly in accordance with National Accounting Standards and International Financial Reporting Standards, entities are entitled to create provisions under warranty. Creation of such provisions allows to adjust the income and expenses for warranty repair and maintenance and to reasonably distribute expenses between the reporting periods, which helps to optimize the tax burden. The purpose of the article is to review the methodological aspects of accounting of warranty provisions in accordance with International Financial Reporting Standards. The achievement of the stated goal necessitated the following tasks: to disclose the nature and conditions of recognition of provisions for warranty in accordance with international accounting standards; to present the methodology for accounting in the accounting and tax accounting and financial statements of the provision for warranty in accordance with IFRS; to propose methods of calculating the warranty provisions to determine their main advantages and disadvantages. The main general scientific methods of research were the analysis (for conducting the research of the main essential characteristics of the research object and peculiarities of its functioning in the context of the topic of scientific work). Analogy method, dialectical method and systematic approach were used to reflect the methodological approach to accounting and to show in the financial statements the provisions for warranty. Comparison method was used for evaluating the techniques for calculating warranty provision for entities that prepare IFRS financial statements.Item Historical aspects of the development of accounting system in the context of hostilities(Видавництво Львівської політехніки, 2019-02-28) Lehenchuk, S.; Zhytomyr Polytechnic State UniversityThe urgency of carrying out scientific researches on the influence of military actions on the accounting system is substantiated in the article. The main directions of the development of accounting system in the context of the military operations implementation (accounting system for the subjects of the military operations, accounting system for enterprises that provides a support in the course of military conflicts, accounting system for the property of enterprises, whose activities were directly influenced by military actions, is considered as a political tool for military conflicts). It is substantiated that the occurrence of hostilities leads to the transformation of the accounting system– its simplification, both in the subjects of their implementation, and in enterprises that provide support during military conflicts. Control function is the most important function of accounting system during the war, the implementation of which allows to mobilize the resources necessary to effectively counteract the aggressor country. It has been established that in the condition of hybrid war, domestic enterprises adjust the value of assets over which control has been lost. A promising area of the research is the consideration of accounting system as a political tool in military conflicts.