Вісники та науково-технічні збірники, журнали
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Item Роль митної системи у забезпеченні конкурентоспроможності ЄС в умовах сталого розвитку(Видавництво Львівської політехніки, 2021-02-25) Адамів, М. Є.; Горбаль, Н. І.; Коць, І. І.; Adamiv, M. Ye.; N. I. Horbal.; Kots, I. I.; Національний університет “Львівська політехніка”; Lviv Polytechnic National UniversityУ статті ідентифіковано та проаналізовано сучасний стан конкурентоспроможності України за даними провідних міжнародних рейтингів. Визначено вплив концепції сталого розвитку на рівень конкурентоспроможності держави на сучасному етапі. Обґрунтовано роль митної системи в забезпеченні конкурентоспроможності ЄС в умовах сталого розвитку. Встановлено та ретельно охарактеризовано взаємозв’язки між Глобальними Цілями та функціональними завданнями митних органів. Наведено прикладні митні документи та інструменти Всесвітньої митної організації, дотримання та використання яких сприяє досягненню Цілей сталого розвитку.Item Аналізування факторів впливу на толінгові операції підприємств(Видавництво Львівської політехніки, 2020-02-24) Адамів, М. Є.; Коць, І. І.; Adamiv, M. Ye.; Kots, I. I.; Національний університет “Львівська політехніка”; Lviv Polytechnic National UniversityОхарактеризовано інструментарій аналізування факторів впливу на толінгові операції підприємств. На підставі результатів анкетного опитування визначено ключові фактори впливу на толінгові операції підприємств та вибрано репрезентативні індикатори, які відображають їхній вплив. Розроблено та обґрунтувано кореляційнорегресійні залежності індикаторів інтерпретації найвагоміших внутрішніх факторів впливу та зовнішніх факторів впливу на результативний показник виконання толінгових операцій підприємства.Item Теоретико-методологічні засади управління толінговими операціями на підприємствах(Видавництво Львівської політехніки, 2016) Кузьмін, О. Є.; Коць, І. І.Обґрунтовано збалансований підхід до управління толінговими операціями на підприємствах на засадах паритетного врахування інтересів ключових контрагентів толінгової взаємодії. Уточнено сутність поняття “збалансоване управління толінго-вими операціями”. Виокремлено ключові принципи управління толінговими операціями. Розкрито послідовність управління толінговими операціями та обґрунтовано кожен її етап. For managers of enterprises, that realize tolling operations, an important task is to develop and implement the effective management mechanism of such type of operations to achieve the set goals in this area. It raises the need in compliance with uniform principles of management of tolling operations by both contractors of such interaction to establish mutually beneficial cooperation and avoid the conflicts of interests. In this context the use of balanced approach to management of tolling operations that take into account the interests of two interacting parties of tolling cooperation on the parity basis is reasonable. Balanced management of tolling operations is a goal-oriented activity of managers of one party of tolling interaction that involves the implementation of management technology, formation of management methods, and decision-making in specific situational and temporal conditions of tolling operations’ realization on a contractual basis of balanced consideration of managers’ interests of other party of tolling interaction. Management of tolling operations should be considered as a specific function of management that is based on the classical sequence of management process by implementing of management technology through performance of management functions, formation of management methods, decision-making, implementation of leadership. Planning of tolling operations is aimed at complex projecting of organizational, production, marketing, logistic, social, human, financial, economic and other foundations for future implementation of tolling operations at enterprise. The function of organizing of tolling operations is aimed at development and justification of organizational support of their realization. Motivating of employees involved in the implementation of tolling operations is based on defining the forms and systems of payment for their work. Controlling of tolling operations provides a complex review of all aspects of the implementation of tolling operations (production, technical, technological, financial, economic, social and human resources, marketing, logistics, management, documentaries, customs, etc.). Identified during controlling of tolling operations deviations, inconsistencies, violations or failures of the implementation of such operations should be eliminated using the function of regulation, which may relate to any of the previous stages of management technology of tolling operations. During the implementation of tolling operations there is a need to comply the key management principles by managers of two contractors: goal-orientation, relationship of goals and motives of the implementation of tolling operations, two-positions, balance, interaction, inter-consensus, situational flexibility, legal regulation, time regulation, universality, combination of classicality and innovation, ensuring progressivity.Item Концептуальні засади визначення сутності толінгових операцій(Видавництво Львівської політехніки, 2015) Коць, І. І.Розглянуто та проаналізовано різні підходи до трактування понять “давальницька сировина”, “операції з давальницькою сировиною”, “толінг”, “толінгові операції” у теоретичній та нормативно-правовій базі. На цій основі концептуально обґрунтовано та сформульовано уніфіковані тлумачення сутності толінгу й толінгових операцій. Виокремлено та розкрито ключові характерні особливості толінгових операцій, що визначають специфіку їхнього здійснення. The actuality of research is caused by the fact that at present a major part of domestic enterprises is characterized by significant problems in the financial sphere and isn’t able to ensure its independent realization of manufacturing process for various reasons. In such conditions tolling operations are the one of the most attractive and perspective type of cooperation with the foreign partner, who is ready to give its own raw material, cover the production costs, provide product sales and pay for the performed processing work. Thus, the processing enterprise receives the perspective opportunities of improving the condition of its various problem spheres and further independent manufacturing of competitive products for the domestic and foreign markets. However, at modern stage there is no unified definition of the essence of the term “tolling operations”, as well as there are different approaches to its interpretation and analogization of tolling operations with the operations with raw materials in the scientific, legal and business fields. To eliminate the existing in categorical apparatus discrepancies and ambiguities on the problem of tolling operations the various approaches to the interpretations of the terms “raw materials”, “operations with raw materials”, “tolling” “tolling operations” in theoretical and legal basis are reviewed and analyzed. The received analysis results gave an opportunity to implement the conceptual grounding of essence of the key terms in tolling sphere. In particular, under the tolling operations it is proposed to understand the complex of inter-related jobs on processing raw materials (processing, assembly, disassembly, use, repair, modernization, reconstruction, etc.) of foreign customer (tollinger), which were imported into the country of performer (processing enterprise), with the aim to manufacture for him the finished product, which is subordinate to reexportation to the country of customer, on a contractual basis and in accordance with the valid norms of national and international law. In the article there are selected the key characteristics of tolling operations, which include: foreign economic character of tolling (the key participants in this process – the customer of finished product and its manufacturer must represent the different countries); legal nature of tolling (is based on the state regulation and control of the process realization and provides compliance with all valid legislative norms in this area); contractual nature of tolling (is based on an agreement between the contracting parties, which contains the conditions of process realization and obligations of subjects); constant nature of customer’s ownership on raw materials at any stage of its processing; pay character of tolling (provides the customer’s covering all costs which arise in the implementation of tolling operations and the compensation of performed work of processing enterprise); obligation of return of the made from customer’s raw materials production into his country.Item Сутність та мотиви здійснення толінгових операцій на підприємствах(Видавництво Львівської політехніки, 2015) Мельник, О. Г.; Коць, І. І.; Урікова, О. М.Розглянуто сутність понять толінгових операцій на підприємствах. На основі аналізування наукових праць та нормативно-правової бази уточнено сутність поняття “толінгові операції.” Виокремлено мотиви здійснення толінгових операцій для замовника і для переробника імпортної сировини. Охарактеризовано позитивні й негативні аспекти толінгових операцій для підприємств-переробників. The article considers the essence of the concept of tolling operations; specifies the concept of tolling operations on the basis of analysis of scientific works and normatively-legal basis; describes the definition of the operations with customer-supplied raw materials and the reprocessing conditions of negative profit. The operations with customer-supplied raw materials or so called tolling operations are one of the forms of international specialization of labour. Customer-supplied raw materials are goods allocated in custom processing conditions whereas services which provides the reprocessing are called tolling. Under the conditions of economic crisis in Ukraine tolling operations are the urgent and the most efficient methods of gaining experience, application of modern technologies, maximization of profit, development of international economic activity of enterprises. Tolling is services in reprocessing of raw material which is imported at customs territory of a state and is free of taxation and assignment of property to domestic enterprise that reprocesses the raw material with further export of final products. The term tolling is widespread in global economics and is recognized by the World Trade Organization as one of the form of international specialization of labour. However the term tolling is not indicated in Customs Code of Ukraine. Tolling operations greatly contribute to the cooperation between enterprises which is mutually beneficial for companies ordering raw material processing (tollingers) and for executors (processing enterprises). These operations are integral part of foreign economic activity of enterprises in the age of economic globalization and integration. There is no clear definition of the term tolling operations because of its non-conformity with international terminology. According to the research done tolling operations are the system of organizing of a raw material reprocessing enterprise, terms and forms of payment of reprocessing services, ways of realization of final products made of customer-supplied raw materials between counterparts from different countries. In this sense the concept of tolling operations is narrower than the concept of operations with customer-supplied raw materials since the tolling operations are conducted between the counterparts from different countries and are the subject of foreign economic agreements. The analysis of literature and practice enables us to distinguish the motives of conducting of tolling operations: for customer: incentive and efforts of enterprises of developed countries to cut the production costs at the expense of realization of production, full or partial, in the countries with lower expenditures on wages; the lack of production technologies in ordering country; for processor: incentive to launch independent and powerful production technologies; the lack of floating funds for independent purchase of raw material, nonavailability of credits, debts. The objective reasons for the expansion and using of tolling at the post-Soviet economic space are: the deficit of raw material resources in a country with powerful complex of processing enterprises; he lack of enough floating funds for purchasing the required amount of raw material; social pressure by the part-time working production personnel of a processing enterprise; the real threat of closing up and/ or stoppage of production in some branches of technology. Tolling operations can positively affect competitive ability of manufacturing enterprises and the country where it is located. Tolling opens up the markets of developed countries for production and realization of new goods. It also has a positive influence on the other branches of economy of the country where the processing enterprise is situated. It mainly occurs when a foreign company purchases raw material and produces goods in the same country. However tolling has a number of disadvantages as well. Native processing enterprises use manufacturing capacities and involve labour forces as in full-value production whereas they receive reimbursement only for conducted technological operations. At the same time foreign enterprises sell final goods and receive underlying profit. Considering this Ukrainian enterprises operating on the terms of tolling should master methods and approaches of determining prices on operations with customer-supplied raw materials and reorientate gradually on independent production of goods which could be competitive on international market.