Economics, Entrepreneurship, Management. – 2018. – Vol. 5, No. 2

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https://ena.lpnu.ua/handle/ntb/45114

Науковий журнал

Economics, Entrepreneurship, Management / Lviv Polytechnic National University ; editor-in-chief O. Kuzmin. – Lviv : Lviv Polytechnic National University, 2018. – Volume 5, number 2. – 74 p. : il.

Economics, Entrepreneurship, Management

Зміст (том 5, № 2)


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Content (Vol. 5, No 2)


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Recent Submissions

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    Crypto currency – a virtual phenomenon which can destabilize financial markets
    (Lviv Politechnic Publishing House, 2018-02-26) Zahorodniy, A.; Partyn, H.; Lviv Polytechnic National University
    The article considers the essence of a new financial instrument – the crypto currency, which is a kind of electronic money, its essence, specific features, the classification of types, advantages and disadvantages of traditional currencies, as well as prospects for further development of crypto currencies from the point of view of their impact on financial markets.
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    Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system
    (Lviv Politechnic Publishing House, 2018-02-26) Shkvir, V.; Borshchuk, I.; Lviv Polytechnic National University
    The basic approaches for creation a computer accounting informational system (KIS-BO) have been determined and the theoretical aspects of designing non-automatic information base (IB) have been found out. The main emphasis is on such a component of ectopic IB, as the codes of accounting nomenclature, because the further effective exploitation of KIS-BO depends on their rational construction. It is shown that classification and encoding is an undivided creation and operation element of the computer informational base. The aim of classification and encoding is to order and coordinate various objects, concepts, properties or other elements of information. The employment of codes can significantly reduce the amount of information and the complexity of its processing at all stages of the technological process of automated data processing. The method of designing codes of accounting nomenclature is proposed and an example of this implementation is given.
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    Types of economic analysis and its information maintenance
    (Lviv Politechnic Publishing House, 2018-02-26) Skybinska, Z.; Gryniv, T.; Lviv Politechnic National University
    Investigated the types of economic analysis. Described the major tasks internal and external economic analysis. Carried out comparative characteristic of types of economic analysis by the time of making managerial decisions. Investigated specifics into branch and among branch economic analysis. Particular attention is paid to factor analysis.
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    Apperceptive defects in accounting information system
    (Lviv Politechnic Publishing House, 2018-02-26) Vysochan, O.; Vysochan, O.; Lviv Polytechnic National University
    The article is concerned with a relevant issue oforigin and adverse effects caused by defects of accounting and information system. The aim is the research and categorization of defects related to the perception of accounting information by recipients and the influence of such defects on efficiency of decision-making. Interdependence between the part of information unperceived by the consumer because of defects and coefficient of accounting information perception has been determined in this work. The work is also concerned with the classification of defects that may arise in accounting and information system of economic entities and stem from one of the reasons caused by other information system constituents or their combination: peculiarities (including psychological, medical and biological ones) of the recipient; characteristics of accounting information source; transit properties of transmitting medium; qualitative, quantitative, value and formal properties of accounting information. Factors affecting apperception of accounting information by the consumer have been characterized. Three types of complex apperceptive defects arising as a result of various impact factors combination have been pointed out and specified: type I – due solely to internal factors; transmitting medium, accounting information and its source are not involved in their generation; type II – arise in the course of processing information by the person concerned though their reasons are external; type III – combine characteristics of the first type (source of origin, accounting information, its generator and/or transmitting medium) and the second type (primary cause: internal characteristics of the recipient). It has been concluded that apperceptive defects influence accounting system of economic entity, and they are one of the reasons leading to aberration of accounting and information flows.
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    Evaluation of economic efficiency and directions of improvement of information provision of innovative projects
    (Lviv Politechnic Publishing House, 2018-02-26) Babinska, S.; Lviv Polytechnic National University
    The process of information provision of innovative projects is complex, since it requires the application of certain skills of a methodological and technical nature. The design and implementation of innovative projects begins with the collection and processing of information about the external environment and internal processes. Using at this information systems raises the effectiveness of their implementation. However, him permanent improvements will result in the successful implementation of innovative projects.
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    Economic and methodical basis of biological assets measurement under condiitons of accounting transformation towards IFRS
    (Lviv Politechnic Publishing House, 2018-02-26) Shepel, T.; Narkiewicz, J.; Lviv Polytechnic National University; Maria Curie-Skłodowska University (Poland)
    Under current conditions of economic management, application of IFRS, especially IFRS 41 “Agricultural sector”, is one of primary elements of ensuring successful and long-term performance for domestic agricultural enterprises as well as their mutual understanding with foreign contracting parties. Current methods of assessing biological assets and agricultural goods based on fair value of biological assets require follow-up revision, making certain adjustments to the measurement model that, in turn, will guarantee exchange equivalence between independent parties on active market. Fundamental changes being introduced into current practice of agricultural activity accounting by Accounting Statement (Standard) 30 include allocation of plants and animals that belong to agricultural activity objects into a separate accounting category (“biological assets”), measurement of biological assets and agricultural goods based on fair value, special procedure of determining financial results. Most often fair value of agricultural goods cannot be determined with sufficient degree of confidence. The studies have found that on account of biotransformation, measurement of biological assets based on fair value will be much different from measurement based on historic prime cost. Theoretic and methodological approaches as well as practical guidelines for biological assets and agricultural goods measurement based on fair value have been suggested, which makes it possible to measure the outcomes of agricultural activity of economic entities more objectively, extends their opportunities in terms of attracting investments and improving competitiveness on agrarian markets.
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    Modeling of innovative development of administration of outsourcing activities of IT-market enterprises
    (Lviv Politechnic Publishing House, 2018-02-26) Bublyk, M.; Didyk, A.; Lviv Polytechnic National University; Member of the Accounting Chamber
    Outsourcing provides IT companies with a number of benefits and improves the financial and economic performance of their operations. The outsourcing market in Ukraine is developing fast, many types of outsourcing are used in various types of economic activity. Implementation of outsourcing as one of the most popular business models necessitates constant and well-coordinated cooperation with other business entities. The need for outsourcing research and modeling of its administration methods today is acute and corresponds to the directions of the latest scientific research and practical applications, which substantiates the relevance and practical feasibility of this study. In this work scientific-methodical, normativelegal sources concerning administration of outsourcing activity are investigated, the state of administration of outsourcing activity of IT enterprises is studied and problems, which arise in the administration of outsourcing activity, are analyzed. The ways of their elimination in order to improve the economic indicators of economic activity of IT enterprises and ways of modeling of their innovation development are proposed. Taking into account the results obtained in the work, we note the rapid innovation development of the global outsourcing market over the last decades. We consider it is expedient to model the outsourcing market in Ukraine, which develops rapidly. Since outsourcing provides numerous benefits to the company and positively affects the economic performance of its activities, this proves the feasibility of its introduction into the business activities of enterprises. Having numerous varieties, now outsourcing has been distributed in virtually all types of economic activity of enterprises.
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    Public private partnership in external economic activity: theoretical aspects
    (Lviv Politechnic Publishing House, 2018-02-26) Pyroh, O.; Tomych, M.; Lviv Polytechnic National University
    The article analyzes the concept and the meaning of public private partnership. After the definitions of public private partnership were systematized, its essentical characteristics were specified and its meanings in external economic activity were outlined. It made possible to improve the definition of public private partnership in external economic activity as the interaction between the state and business structures, namely Ukrainian economic entities and foreign economic entities (as well as the interaction between Ukrainian economic entities and other states), that is one of the conditions for attracting the necessary investments, increasing innovative activity of economy, developing economic and social infrustructure and solving economic and social issues, etc.
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    Determining the efficiency of the financial outsourcing use by an enterprise-customer
    (Lviv Politechnic Publishing House, 2018-02-26) Chushak-Holoborodko, A.; Didukh, O.; Zaderetska, R.; Lviv Polytechnic National University
    The article disclosed the essence of the financial outsourcing and its place in the outsourcing activity system of an enterprise-customer. It is determined that financial outsourcing can be considered as one of the subspecies of management processes outsourcing. The delegation of financial functions to the third-party organization has a number of advantages, but this is also rather risky considering the importance of such a function qualitative performing. That is why the determination of financial outsourcing efficiency is an important task. So it is proposed to use a complex of indicators, as it would enable consideration of all peculiarities of this activity. To determine the result of delegating the financial functions to outsourcer, one should first of all estimate the cost efficiency of such an activity. It is also important to compare rate of growth in profits and income before and after outsourcing implementation. We should mention that different functions, which are being delegated to the third-party, influence on different sides of enterprise-customer activity, so the system of indicators is being determined and the main of them have been calculated by the example of domestic enterprises.
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    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 University
    The 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.