Economics, Entrepreneurship, Management
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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 Organizational changes in the activity of enterprises in the context of urgent crisis management(Видавництво Львівської політехніки, 2021-03-01) Kuzmin, O.; Yurynets, O.; Prokopenko, I.; Lviv Polytechnic National UniversityEliminating or reducing the negative impact of crisis phenomena on the economic condition of an enterprise and ensuring its further effective development is closely related to the concept of organizational changes. On the one hand, urgent crisis management tools almost always cause such changes. On the other hand, crisis phenomena in the activities of a business entity lead to the need to introduce organizational changes. In this context, it is noted that it is important to diagnose such changes even before their practical implementation begins. This problem is especially relevant when it is necessary to introduce socalled large-scale changes in the context of crisis management. Any mistakes at the beginning most likely will lead to failure to achieve the set goals and to problems in the practical implementation of these changes. Consequently, based on the results of the conducted research, organizational changes in the activities of enterprises in the conditions of crisis management at the beginning are proposed to be diagnosed taking into account four areas that correspond to the PAEI-model of Adizes, well known in the theory and practice. At the same time, it provides for determining the market orientation of organizational changes (proactive nature of organizational changes); the social orientation of organizational changes (integrative nature of organizational changes); the impact of organizational changes on the enterprise administration system (complementary nature of organizational changes); the impact of organizational changes on the operating environment of the enterprise (functional nature of organizational changes). The article offers a method for diagnosing organizational changes in the activities of enterprises in the conditions of crisis management, based on the method of hierarchy analysis (Analytic Hierarchy Process – AHP) and provides for the implementation of such key stages: the formation of an expert group; determining the level of a hierarchical model for diagnosing organizational changes in the conditions of anti-crisis management; studying the essence and characteristics of the proposed organizational changes, so that then diagnose them taking into account the directions of proactive, integrative, functional and complementary nature, using matrices of pairwise comparisons; determining eigenvectors, as well as establishing their normalized values, applying the known geometric mean of the matrix lines; determining the consistency of expert opinions; forming conclusions and recommendations. The possibility of practical use of the proposed method of diagnosing organizational changes in the activities of enterprises in the context of crisis management is confirmed by relevant calculations on the example of several business entities in the Lviv region.Item Formation of corporate strategy by the enterprise engaged in foreign economic activity(Lviv Politechnic Publishing House, 2018-02-26) Mukan, O.; Hanas, L.; Tsyb, Y.; Lviv Polytechnic National UniversityThe article proves the importance of corporate strategy formation and the significance of considering the current state of the economy by the enterprise engaged in foreign economic activity. The nature of the corporate strategy, as well as stages and principles of its creation are analyzed. Based on the analysis of domestic and foreign scientific developments, the definition of the concept “corporate strategy” is provided. The process of the corporate strategy formation is also considered. The principles of the corporate strategy formation are systematized and their short description is presented. Requirements for the corporate strategy formation are developed.Item Diagnostics of investment attractiveness of business entities in conditions of European integration(Lviv Politechnic Publishing House, 2018-02-10) Melnyk, O.; Adamiv, M.; Smereka, L.; Lviv Polytechnic National UniversityThe article substantiates the relevance of unification, harmonization and development of the theoretical and applied base of diagnostics of investment attractiveness of enterprises in the conditions of European integration of Ukraine. The theoretical and legislative principles of diagnostics of investment attractiveness of enterprises are critically analyzed. Based on the study of domestic and foreign diagnostic practices, as well as the challenges of European integration, it is proposed to apply a comprehensive approach to assessing the investment attractiveness of enterprises. The method of comprehensive multilayered diagnostics of investment attractiveness of enterprises is improved, which harmoniously combines the following priority diagnostic components: investment attractiveness of the country, region, industries in which the object of investment functions, and direct investment attractiveness of the enterprise.Item Methodology of calculations of logistic costs and charges for delivery(Publishing House of Lviv Polytechnic National University, 2015) Kuzmin, O. Ye.; Telishevska, O.The development of Ukrainian economics observed in the last years and its orientation towards the integration into the world economics community, as well as large-scale introduction of market relations require the radical structural changes of economic potential of subjects of entrepreneurial activity and adequate policy directed towards the increase in the efficiency of their economic activity. The improvement of the management of material flows, flows of funds and information flows contains the considerable potential of growth of efficiency of enterprise activity as a result of application of new progressive methods and approaches. Among such approaches the main place is occupied by logistics which begins to develop dramatically in Ukraine. The modern nature of market, target orientation of production and the distribution of products according to consumers’ requests determine the necessity of searching extra possibilities for decreasing expenditures and product costs, as well as improving service levels for the enhancement of the efficiency of enterprise activity. For domestic enterprises of different branches logistics costs make up the considerable part of general costs. Logistics costs are the expenditures created as the result of information flows, flows of funds and material flows. It is no exaggeration to say that logistics is a comprehensive process in business, since every movement, search or bargain is cost-based, without regard for logistic characteristics. With the help of logistic calculations it is possible to 1) determine the expenditures on the purchase process, transportation, warehousing; 2) predict the budget of future periods; 3) compare and analyze the characteristics of logistics activity. In the conditions of transient economics, that is, fierce competition, financial volatility and spread of the corrupt practices, the problem of the optimization of the enterprise expenditures arises. So, the reduction of logistics costs is the top-priority activity aimed at the stable operation of the enterprise. The necessity of the appropriate response of management processes to changes in the functioning conditions and improvement of delivery and marketing causes the stable interest of domestic manufacturers in the process of maintenance supply and production distribution as important constituents of enterprise activity. Taking into account the fact that the production program of the enterprise and, naturally, the results of its economic activity depends on the efficient organization of supply and marketing, we can state that the entire investigation of these processes is extremely urgent.Item Simulation of the distribution of fixation of impact of threats from internal and external environments on economic protectability of enterprise(Publishing House of Lviv Polytechnic National University, 2014) Khoma, I. B.The conceptual approach to simulation of the distribution of fixation of impact of threats from internal and external environments on the current state of economic protectability of enterprise, that allows monitoring its integrity and further dynamics with maximum precision with the participation of optimally proposed number of parameters-indicators in terms of inputted components of integrated economic protection of business entity, is formed in the work.