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.Item Cross-correlation relationship between intellectual property objects value and its price-forming factors(Lviv Politechnic Publishing House, 2019-02-26) Pozdnyakov, Y.; Lapishko, M.; Skybinska, Z.; Ukrainian Appraisers Association (UAA) Member; Lviv Polytechnic National UniversityValuation/appraising of intellectual property rights objects, such as brands and goodwill, using the Costs Approach, is based on different economic indicators of enterprises business activity. These indicators are used as a primary data for market value determination. These indexes are differently related to the cost of brands, and statistical relationship between these parameters researches, indisputably, presents both theoretical and practical interest. Because of the cross-correlation relationship closeness between assets market value and these primary data parameters directly depend estimation results accuracy and reliability. The work is verification of basic hypothesis, in obedience to that at the valuation/appraising procedure performing as primary data may be recommended to use those indicator parameters, which are characterized with the closest statistical relationship and, respectively, the highest crosscorrelation coefficient. We assume that these intangible assets are able to change value characteristics in both directions and change the annual depreciation sign during the separate periods of economic life, made it positive or negative. The purpose of the article is to define the quantitative estimations of cross-correlation coefficients, which determinates statistical relationship closeness between primary data economic parameters in Costs Approach. To analyze the question of selling, general and administrative (SG&A) expenses part choice, which must be attributed to the trademark value; to execute this index optimization. To perform the comparative analysis of cross-correlation relationship between the intellectual property objects value and most widely used price-forming factors. To execute the got results interpretation; to execute the analysis of economic measurements reliability improving possibilities, performed by independent expert appraising/valuation methods, by its accuracy increasing. It means researching and determination the most suitable primary data indexes for the market value and depreciation/obsolescence dynamic time changes indexes of intangible assets special kind, such as trademark and goodwill. The general methodological base of the article is scientific and special for the subject sphere of knowledge methods of scientific cognition. The choice of methodological approaches is conditioned by the specific of the economic measurements which are executed by independent expert appraising/valuation methods. The research is grounded on mathematical simulation and mathematical statistic quantitative methods. Research methodology also envisages generalization of previous publications results from scientifically-research sources and open information reports about the enterprises economic indicators. Base principles of independent expert appraising/valuation made the general methodological basis of the article, in particular - principles of Utility, Substitution and The Highest and of The Best Use. To the certain methods of research belongs the method of cross-correlation analysis and specialized methodologies of optimization with the use of results error minimization criterion. The time value of money theory implementation, in particular, is well-proved for the past periods cash-flows transforming to the modern valuation date, by compounding operation performing. It is set that the closest is statistical relationship between the appraised trademark value indexes and accumulated costs of advertising expenses, which are the part of selling, general and administrative (SG&A) expenses. At brand appraising/valuation procedure is not recommended to apply any accounting book-keeping amortization indexes, as they are not the reliable indicator of Depreciation/Obsolescence. It is educed that these types of the researched assets depreciation sign depends on their information support and development expenses cash flows, invested by owner. It is set that during the period of trademark existence a multiple change of depreciation sign on the separate time periods is possible. It depends on sufficient informative and advertisement support implementation. Certainly the list of these price-forming factors must be taken into account at market value and Depreciation/Obsolescence determination procedure. It is well-proven that this class intangible assets estimation value in general case of normal profitable enterprise activity must be determined with application of increasing market value model with negative Depreciation/Obsolescence.Item Decommissioning of fixed assets and land recovery: accounting and assessment(Видавництво Львівської політехніки, 2019-02-28) Orlova, V.; Kafka, S.; Riabkova, O.; Ivano-Frankivsk National Technical University of Oil and Gas; Lviv Polytechnic National UniversityThe existing provisions and regulations for the accounting of the written-off objects of the fixed assets and the working balances creation to cover the expenses of land restoration were investigated. Taking into consideration the peculiarities of the Ukrainian enterprises activity in the field of oil and gas industry, the problematic aspects within the accounting of the fixed assets and other non- circulating assets were investigated. The structure of the expected expenses for decommissioning of fixed assets and land restoration, that are the specific objects of the oil and gas industry enterprises, was determined. Based on the reasoning for structural expenses, the conceptual basis for the creation of accounting methodology with the emphasis on the contents of operations for funds creation for the provision of expenditure for the subsequent periods to finance economic operations for decommissioning of fixed assets and the restoration of land in the oil and gas industry. It has been proven in this article that creation of amounts of securities for such aims of the enterprise, should be identified in accordance with such criteria as the planned level of changes of the possible stock for oil and gas mining. It is argued that at each of the following stages of the mineral wealth exploitation, to recognize such liabilities in the accounting system are necessary, taking into account the risks, associated with the decommissioning of such assets. For the objective results provision, the general scientific methods of scientific knowledge, the specific methods of accounting and risk management methods were used.Item Theoretical-conceptual background, methodical approaches and criteria for establishing business results in accounting and financial and economic thought of Galicia (second half of the XIX – first half of the XX century)(Видавництво Львівської політехніки, 2019-02-28) Lemishovska, O.; Lviv Polytechnic National UniversityThe objective establishment of the level of efficiency (effectiveness) of the functioning of economic entities with the complexity of the architectonics of the economy becomes more problematic, and the system of criteria of efficiency becomes more complex and more debatable. In today's financial and accounting theories and, as a consequence, the practice of financial management, there are a number of debating questions about the system of performance indicators, methods of formalization. This actualizes multi-vector studies both in the accounting field and in the system of interdisciplinary research. The accounting methodology and the specific methodology for calculating performance indicators throughout the evolution of this science have always been based on one or the other financial doctrine. In the article are analyzed some aspects of contemporary financial doctrines and regulatory norms of different institutions that influenced the development of conceptual frameworks and methods of calculating performance indicators in accounting development of scientists of Galicia. The scientific validity of the approaches proposed in this article to improve the current basis of enterprise performance criteria is based on the justification of the use of historically formed ideas in the past in the designated territory and is based on the following postulates: accounting tools are the basic information system of any paradigm of financial results management; the process of forming a system of indicators of real and expected profits should be based on the principle of accounting – the assumption of continuity of the enterprise, which is also embodied in modern concepts of financial management of sustainable development. Using general scientific and interdisciplinary methods of cognition, historicalretrospective and historical-comparative methods, theoretical generalizations of basic principles of accounting practice were conducted and the content of Galicia's accounting opinion regarding the indicators of efficiency in relation to the provisions of the current financial and economic concepts was evaluated. The principles and content of reflecting the profitability of the enterprise in the writings of Western Ukrainian scientists are revealed and analyzed. On the basis of this historical and economic intelligence, an argument is made about the possibility of using some of the workings of Galician theorists in the field of finance and accounting to improve the modern system of performance indicators in accounting, financialanalytical and management theory and practice. In particular, it is proposed to take into account the provisions formulated at the time for evaluating the results of the enterprise based on changes in the capital due to economic factors, approaches to accounting for one-time (occasional) income or losses, and methods for the productive impact of the intangible component of capital on the evaluation of the enterprise efficiency. The proposed is in line with modern concepts of costoriented management, criteria for market-based tools for evaluating the effectiveness of companies.