Economics, Entrepreneurship, Management. – 2018. – Vol. 5, No. 1

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https://ena.lpnu.ua/handle/ntb/43888

Науковий журнал

Economics, Entrepreneurship, Management / Lviv Polytechnic National University ; editor-in-chief O. Kuzmin. – Lviv : Lviv Polytechnic National University, 2018. – Volume 5, number 1. – 86 p. : il.

Зміст (том 5, № 1)


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Content (Vol. 5, No 1)


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    Features of taxation of forestry enterprises
    (Lviv Politechnic Publishing House, 2018-02-10) Garasym, P.; Klym, N.; Khomyak, R.; National Forestry University of Ukraine; Lviv Polytechnic National University
    The article deals with the features of taxation of forestry enterprises. The domestic practice of tax calculation and payment by enterprises of the State Forestry Agency of Ukraine and the foreign experience of taxation of forestry enterprises are researched. Particular attention is paid to resource payments of forestry enterprises, and rent for the special use of forest resources in particular. The essence of the research has been studied, and the payments to the state and local budgets of the rent for the special use of forest resources have been analyzed. The focus is on the recent changes in taxation of forest enterprises and their financing. The article determines the relevance of studying the problem of taxation of forestry enterprises and focuses on its financing, which hinders the process of reforestation and forest conservation. It is emphasized that taxation of forestry enterprises should stimulate entrepreneurial initiative, be simple and understandable and ensure the efficiency of the collecting taxes process. The purpose of the article is to consider the peculiarities of the taxation of forestry enterprises, which are subordinated to the State Forestry Agency of Ukraine. The research objective is to analyze the tax payments paid by forestry enterprises, to investigate the nature of rent payments, the rent for the special use of forest resources in particular, to study the latest changes in taxation of forestry enterprises and financing of forestry measures. In the course of the survey it was determined that forestry enterprises are in the general system of taxation and pay taxes, fees (including for the use of forestry resources), which are determined by the Tax Code of Ukraine. In the part of taxes on the use of natural resources special for forestry the rent for the special use of natural resources is particular. The analysis of tax payments paid by enterprises of forestry is carried out. According to the results of the activity of the state enterprises of the forest industry for UAH 1 of the received budget funds for forestry and hunting, guard and protection of forests, there were paid UAH 8 in 2015 and UAH 64 in 2016 taxes and payments. The nature of rent payments, rent for the special use of forest resources in particular, is investigated; taxpayers, the object and the base of taxation, features of accrual and payment are defined. Analyzing the payment of taxes and fees by state enterprises of the State Agency of Forest Resources of Ukraine for 2015–2017, the distribution of the rent for the special use of forest resources within the state and local budgets was 56 % / 44 %, respectively. The experience of foreign countries regarding taxation of the forestry enterprises has been studied. It primarily involves the clear definition of ownership of forests, the access and the use of forests, the use of new trends in sustainable forest management and environmentally sound technologies, which are taken into account when defining the policy of taxation of forest owners. Analyzing the objects from which taxes are levied in forestry in such economically developed countries such as Canada and the USA, Germany, Poland, it is determined that the main ones are wood, logging, land, forest rights The article focuses on the latest changes regarding taxation of forestry enterprises and financing of the forestry measures. The decision to create a fund of a state development of forestry, its source of formation and directions of the use of the funds are considered. It is noted that the decision of issues of taxation of forestry enterprises is of strategic importance not only for the national economy, but also for the ecological safety of Europe. Taxes paid by forestry enterprises are fiscal, but the ecologization of the tax system should include state support for the conservation of the forest fund and be accompanied by the integration of forestry products into the industry of the country. This provides additional economic and environmental benefits. The use of taxes in domestic practice, that allow the removal of part of the rent and net profits of forestry enterprises to finance the recreation of forest resources will promote the stimulation of ecologically balanced and sustainable forest management.
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    Methodological approaches to determining the monopolisation level of primary residential real estate regional markets in Ukraine
    (Lviv Politechnic Publishing House, 2018-02-10) Pavlov, K.; Lesya Ukrainka Eastern European National University
    In this article the author investigates the typology and main characteristics of the markets and provides the definition of the concept of “competition”. Several methodological approaches were suggested in order to determine the magnitude of the monopolisation level of primary residential real estate regional markets as well as the market share belonging to a certain construction company. The aims of these approaches are: to determine the concentration level in the market – the scale of the largest enterprises “threshold market share”; to analyse the state of the competitive environment – “The Index of market concentration”; the Linda index; “The Herfindahl-Hirschman Index”; “The Lerner Index”; “The Dispersion Index”; “The Entropy Index”; “The Lorentz curve”; The Gini coefficient.
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    Hybrid development of modern enterprises
    (Lviv Politechnic Publishing House, 2018-02-10) Kozyk, V.; Zalutska, Kh.; Zalutskiy, V.; Lviv Polytechnic National University
    Long-term effective development of enterprises in the modern dynamic conditions, as a rule, provides the use of certain variants of integration or diversification growth. However, as research shows, in many cases it is advisable to choose a hybrid variant of such growth due to the formation of business structures by combining concrete business units of several enterprises. At the same time, enterprises whose business units are involved in the formation of hybrid structures can continue their normal functioning with other own business units, using the residual capabilities of business units that are part of the hybrid structure. With the help of comparative analysis, generalization and system approach in the work, variants of hybrid growth are highlighted and one of them is described for the tourist industry. The efficiency of the ski resort with the use of concentric growth strategies, concentric and conglomerate diversification, and hybrid growth are calculated. The results confirmed the effectiveness of hybrid growth for enterprises with insufficient financial resources and strategic opportunities and successful enterprises by integrating certain business units of one enterprise with specialized business units of other enterprises. The difficulties of using hybrid growth variants for enterprises of other industries are determined and recommendations for their solution are given.
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    Remarks concerning methodology improvement for integral assessment of a company's investment attractiveness
    (Lviv Politechnic Publishing House, 2018-02-10) Nashkerska, M.; Mykytyuk, N.; Lviv Polytechnic National University
    The article deals with the issues of the estimation company’s investment attractiveness. The features of the integral index formation of investment attractiveness are studied. Critical assessment of the meaningful content of a group of indicators that form an integral indicator of investment attractiveness has been made. An improved set of indicators was proposed by the authors in order to modernize the existing mechanism of integrated assessment, approved by the Agency for the Prevention of Bankruptcy of Enterprises and Organizations. This will help to improve the criterion assessment of the investment attractiveness of an enterprise as an instrument for obtaining objective information for an investor regarding an investment object.
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    Digitalization as a tool for providing competitive advantages to enterprises in the machine-building industry
    (Lviv Politechnic Publishing House, 2018-02-10) Tsvok, D.; Toczynska, J.; Lviv Politechnic National University; Silesian University of Technology (Poland)
    In such a climate, competition becomes ever more fierce and manufacturers must seize every opportunity and competitive advantage they can find.Increasingly, such advantages–along with new threats of disruption–come from digital technologies. A critical element of manufacturing innovation will be in the form of new business models, particularly regarding services and value-added offerings. In effect, simply making a good product may no longer be enough. Increasingly, what happens after the product is sold looms ever larger. Machine builders that successfully leverage services are using them to drive disruptive new business models that, in effect, enable them to charge for business outcomes–such as plant uptime–just as they now charge for physical products sold as a capital investment.Companies that don’t harness services–by converging their service and digital journeys–will risk falling behind in a rapidly changing marketplace in which innovation and agility rule. The author considers digitalization as a basis for service-oriented business models and considers digitalization as a tool for ensuring the competitive advantages of machinebuilding enterprises.
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    Management reporting of the enterprise: content characteristics and specific nature of its formation
    (Lviv Politechnic Publishing House, 2018-02-10) Voskresenska, T.; Dzoba, N.; Lviv Polytechnic National University
    The necessity of management reporting formation by the enterprise with the purpose of providing efficient administrative decisions to increase its competitiveness and achieve strategic goals is examined and substantiated. The basic problems of management reporting formation by the enterprise, which are connected: with the complexity of gathering, substantiation, storage and processing of data are singled out; incomprehensibility of the formation procedure and purpose of the reports, as well as the contradiction and lack of data integrity; insufficient analytical processing of information to support the strategic and operational management decision-making; lack of qualified specialists in the interpretation of management reporting, its analysis and responsibility for management decision-making. The influence of resource provision (financial, informational, methodological, organizational and technical) on the qualitative characteristics of the management reporting system is researched. The possible advantages and disadvantages of management system formation of the enterprise are identified and summarized. The expediency of management reporting formation in accordance with the level of enterprise governance in the context of three generalized types is substantiated: strategic – is provided to top managers during the reporting period or on request; tactical – is provided to linear managers with the appropriate periodicity of the output, operational – is provided to specialists daily or in the current time. It is determined that the combination of reporting under IFRS and management reporting in a single information system will increase the efficiency of the management decisions made on its basis. The conclusions emphasize the need to develop relevant sectoral methodological recommendations, the definition of a targeted methodology for management reporting formation and the establishment of its indicative indicators.
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    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 University
    The 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.
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    Development of model f integral fire riskmanagement by correlation-registration analysis
    (Lviv Politechnic Publishing House, 2018-02-10) Kravtsiv, S.; Sobol, O.; National University of Civil Defence of Ukraine
    This work is devoted to the construction of a mathematical model for controlling integral fire risk using correlation-regression analysis. On the basis of previous work, work is ongoing on developing a risk management method. For this purpose, the second cluster, which includes the Kharkiv region, was analyzed. In the field of initial data, included statistics for 2010–2017 on parameters such as the number of victims of fire in a year, the time of flight of fire and rescue units to the place of fire, the time of their localization of fire, the time of elimination of the fire and the number of people living in the study area. Using statistical data, the risk of death from a fire in a year was mathematically calculated and entered into the field of output data as a parameter to be investigated. The study cluster includes 9 areas, therefore 63 events were received and analyzed. As a result, a regression equation was obtained, which makes it possible to predict a risk with a 95 % confidence. For example, the Kharkiv region conducted a forecast of the corresponding risk, with the actual result close to the forecasted, and lies within the permissible limits with a deviation of 5 %, which indicates the reliability of the developed mathematical model.
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    Information and protection policy in the context of consumer advocacy solutions in the polish life insurance market
    (Lviv Politechnic Publishing House, 2018-02-10) Ostrowska-Dankiewicz, A.; Rzeszow University of Technology (Poland)
    The article deals with the issues related to the Polish life insurance market in the context of applied information and protection policy solutions. The role of applying a new approach to protect consumer rights in the insurance market is highlighted. The importance of setting new regulatory standards and practices on the part of supervisory authorities has been emphasized in order to increase the transparency of products and the application of certain solutions or the prohibition or limitation of the sales of certain insurance. On the basis of data from the security institutions, the main problems of the Polish life insurance market from the perspective of consumers have been presented and the practices necessary to protect clients are identified.
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    Financial statements under the economy globalization conditions: ways and perspectives of the development
    (Lviv Politechnic Publishing House, 2018-02-10) Ronek, H.; Lemishovska, O.; Maria Curie-Sklodowska University (Poland); Lviv Polytechnic National University
    The key issues are described of the current information field of the public financial statements of modern corporate companies in the context of its functions with regard to the information insurance of different users under the conditions of the global post-industrial economy. The assessment was conducted of the methodological aspects of accounting of separate objects of the modern corporations’ public accounting. The key aspects are provided of the negative impact of the restricted information of the financial statements of transnational and socially important national companies and the processes of management and regulation of the national and global economy. The suggested perspectives are analyzed in the theory and world business practice of the development of conceptual grounds for the solution of problem of the adaptation of the format of public statements system of the corporations to the modern economic conditions and informational needs of different groups of users, including the market institutional formations. The need was accentuated of the improvement of accounting approach and principles of presentation of the value of modern corporations’ capital. Certain aspects of the development of current basic financial statements fundamentals are justified and suggested.
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    Control over the implementation of the innovative development program and evaluation of its efficiency
    (Lviv Politechnic Publishing House, 2018-02-10) Boychuk, A.; Lviv Polytechnic National University
    The peculiarities of control over the implementation of the innovative development program are analyzed. The use of means of indicative control based on the evaluation of the analysis results of both individual indicators and their groups (time, resource and result) in the process of current control over the emergence of deviations and their prompt correction during the implementation of the innovative development program is scientifically substantiated. General principles of the financial efficiency evaluation of the implemented innovative programs are researched. The analysis procedure of financial efficiency of the innovative development program of the enterprise is suggested, which is based on the assumption that a highly effective innovative program should provide improvement of the financial condition of the enterprise and is carried out in several successive steps: the choice of nomenclature of indicators used for the analysis of the financial condition; formation of the reported data on the results of the implementation of the innovative program; direct carrying out of analytical works; generalization of the results of the analysis. The development method of adjusted forms of financial reporting, based on the business operations of the enterprise and connected with an exclusively innovative activity, is suggested. The problem analysis enables to determine the impact of the implementation results of the innovative development program of the enterprise on the indicators of the financial condition, in contrast to the impact of factors associated with a non-innovative activity, in particular, operating or financial.