Economics, Entrepreneurship, Management最新文献

{"title":"Methodological aspects of accounting of warranty provision in accordance with international financial reporting standards","authors":"T. Davydiuk, S. Syrtseva, V. Endres, V. Nadraga","doi":"10.23939/eem2020.02.022","DOIUrl":"https://doi.org/10.23939/eem2020.02.022","url":null,"abstract":"In order to ensure that warranty repair and maintenance costs are included evenly in accordancewith National Accounting Standards and International Financial Reporting Standards, entities are entitled to create provisions under warranty. Creation of such provisions allows to adjust the income and expenses for warranty repair and maintenance and to reasonably distribute expenses between the reporting periods, which helps to optimize the tax burden. The purpose of the article is to review the methodological aspects of accounting of warranty provisions in accordance with International Financial Reporting Standards.The achievement of the stated goal necessitated the following tasks: to disclose the nature and conditions of recognition of provisions for warranty in accordance with international accounting standards; to present the methodology for accounting in the accounting and tax accounting and financial statements of the provision for warranty in accordance with IFRS; to propose methods of calculating the warranty provisions to determine their main advantages and disadvantages. The main general scientific methods of research were the analysis (for conducting the research of the main essential characteristics of the research object and peculiarities of its functioning in the context of the topic of scientific work). Analogy method, dialectical method and systematicapproach were used to reflect the methodological approach to accounting and to show in the financial statements the provisions for warranty. Comparison method was used for evaluating the techniques for calculating warranty provision for entities that prepare IFRS financial statements.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"87 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134033302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting book of the Lviv Mint (1656-1657) as a source of accounting and analytical experience in managing business entities in emergencies","authors":"V. Shvets","doi":"10.23939/eem2020.02.033","DOIUrl":"https://doi.org/10.23939/eem2020.02.033","url":null,"abstract":"Information 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.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124732875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Development of accounting for intangible assets based on the theory of intellectual capital","authors":"S. Legenchuk, S. Iskorostenska","doi":"10.23939/eem2020.02.102","DOIUrl":"https://doi.org/10.23939/eem2020.02.102","url":null,"abstract":"The 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 issues.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128286876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting and analytical problems of cultural heritage security in polish-ukrainian cross-border cooperation","authors":"V. Shvets","doi":"10.23939/eem2020.01.035","DOIUrl":"https://doi.org/10.23939/eem2020.01.035","url":null,"abstract":". The safety of cultural heritage in a cross-border dimension depends significantly on the influence of accounting and analytical factors, as they form the basis for the perception of its objects for their proper preservation and constant monitoring of the state and risks of irreversible changes. This issue is especially important in Polish-Ukrainian cross-border cooperation, where historical realities have led to the destruction and destruction of many cultural heritage sites. Accounting and analytical problems of cultural heritage safety arise both in connection with the lack of theoretical and methodological studies of these issues and due to the imperfection of the legal and regulatory field, especially in Ukraine. It is substantiated that the main problem of theoretical and methodological character is the lack of studies aimed at developing a standard system of perception of cultural heritage objects in the Polish-Ukrainian border area. The results of the analysis of the main criteria of the system of perception used in accounting for cultural heritage objects, the example of intangible monuments, the absence of scientifically substantiated species and varieties, which complicates the use of standard methods and techniques of accounting and analytical nature. First of all, the standardization of the classification parameters of cultural heritage objects, taking into account the national priorities of Ukraine and Poland, requires scientific study. It is also established that the positive changes made in recent years in the legal support for the preservation of the common cultural heritage have in their tools accounting and analytical aspects that can significantly affect their objective perception for exercising constant control. In the context of solving accounting and analytical problems, it is necessary to develop a methodology for objective evaluation of cultural heritage objects, taking into account the prospect of world cultural and historical progress. these issues also involves taking into account the achievements of Poland in the classification of cultural and historical sites, as well as those initiatives for the protection of the common cultural and historical heritage concerning sites located in the adjacent border area.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127358381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The formation of digital business factors","authors":"O. Pyrog, A. Poritska","doi":"10.23939/eem2020.01.010","DOIUrl":"https://doi.org/10.23939/eem2020.01.010","url":null,"abstract":"The article is concerned with identifying and studying factors affecting digital business formation and development process in order to form tools for affecting the digital business. The novelty of this research paper is establishing causes increasing the volume of digital business and the dependence of its growth rate on the existing factors. The authors define the concept of digital business as an entrepreneur activity (providing electronic commerce, electronic services) in the Internet for making a profit with the help of information and communication technologies that blur boundaries between the real and virtual worlds. The digital business structure is studied and analysed. It is generally distinguished 4 sectors (electronic financial services; electronic commerce; electronic education and training; other electronic transactions). The authors prove that modern digital business model has been transformed from a 4-sectoral into a 3-sectoral one, including electronic commerce, electronic financial services, electronic education and training. It is suggested to study and define factors affecting the development of digital business according to sevenstage sequence of digital business evaluation. The hypothesis concerning a set of digital business factors is proposed and 24 factors affecting digital business are identified, among which 8 factors mostly affect the digital business market of the European Union. The authors also distinguish influencing factors which are common for all three sectors of digital business, such as: Internet use by individuals, proportion of people using the Internet to order goods or services, the level of household Internet access. The methodology of the given research is based on scientific and verification principles, comparative, structural and system analysis. Applying economic and mathematical methods, it has been investigated the correlation between the digital business and the main factors affecting it. The correlation density between the outcome feature and influencing factors using a determination coefficient is estimated. The given research proves that factors are multicollinear between each other. It has been revealed the correlation between the EU digital business volume and chosen factors.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131268529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting balance as a historical category: the contribution of scientists to the halicy of the second half of the XIX- first half of the XX century in the development of balance science","authors":"O. Lemishovska","doi":"10.23939/eem2020.01.063","DOIUrl":"https://doi.org/10.23939/eem2020.01.063","url":null,"abstract":". The origins and the evolution of the balance sheet in the system of theoretical and conceptual foundations of balance theories are considered. The researches of scientists of Galicia of the second half of XIX - first half of XX century are analyzed. the accounting paradigms they have formed and theoretical developments with a view to their contribution to improving the balance sheet structure. The hypothesis of this study is the assumption that the period of individual ideas for the development of balance science and relevant methodological approaches that can objectively be used as a means of enhancing the validity of contemporary research. The scientific validity of the proposed use of ideas formed in the past in the designated territory is based on the following postulates: proposals for improving the balance sheet at the expense of past experience in the principles of valuation of balance sheet items and the introduction of the methodological principles of capital structuring formulated in the past (balance sheet liability). These approaches are justified in line with contemporary financial management paradigms, including sustainable development management concepts. The scientific novelty of the study is that for the first time in historiography, objective data on the contribution of Galicia's scientists to the global development of balance science are presented, and suggestions have been made as to the possibility of using certain developments to deepen modern principles and approaches to improving the form of balance generalization. The methodology of the study based on the principles of historicism, scientificity, verification, authoritative objectivity, moderate narrative constructivism. Using general scientific and interdisciplinary of conceptual methodological of Western Ukrainian scientists the field of balance studies in the period by the study were evaluated. Systematic methodology is ensured by the coherent use of general scientific (analysis, synthesis, generalization), historical (historical-genetic, historical-system) methods and the application of specific tools for the subject area of knowledge.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129604583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting and analytical support for formation of enterprise economic security costs and their controlling process","authors":"O. Grytsay, M. Havran","doi":"10.23939/eem2020.01.075","DOIUrl":"https://doi.org/10.23939/eem2020.01.075","url":null,"abstract":"security costs”). The suggested form “Control statement of economic security costs by articles” allows a more detailed study of costs deviations from the planned or allowable amounts in terms of economic security costs. As internal control is a measure it is possible to verify the expediency, efficiency or legitimacy of business operations associated with enterprise economic security. For conducting the research, general scientific methods, special approaches in the subject area of knowledge and comparative analysis means have been applied.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124812906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Efficiency of the organization of the government service and its implementation in the public governance system","authors":"I. Yaremko","doi":"10.23939/eem2020.01.099","DOIUrl":"https://doi.org/10.23939/eem2020.01.099","url":null,"abstract":". The issues of efficiency and rational organization of the civil service as an object of research of domestic and foreign scientists and practitioners, international non-governmental organizations are considered. Key factors of influence of the global and national social environment are analyzed with the emphasis on their influence on the level of effective functioning and construction of the civil service system. The criteria of openness, transparency, professionalism, efficiency and modernization for establishing ways of adaptation of national state institutions to European standards and improving the level of efficiency of public administration are evaluated. The main problems are revealed in the article and some aspects of forming of adaptive state administration which efficiency of functioning will provide growth of capacity and consolidation of strategic positions of economy of Ukraine will be offered, will increase opportunities for social requests of the population. On the basis of the defined systematic methodology for this research and selected methods and tools, some aspects of forming a system of criteria that can objectively evaluate and improve the effectiveness of the functioning of the public service in the public administration system are proposed.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"47 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114095239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Labour market of Ukraine in the conditions of intensification of migration population processes","authors":"S. Lykholat, O. Mulska, N. Rozhko","doi":"10.23939/eem2020.01.025","DOIUrl":"https://doi.org/10.23939/eem2020.01.025","url":null,"abstract":"factor and Ex-post analyses, and multivariate regression modelling. Based on the econometric study, the model of the relationship between the real level of remuneration in the donor and host country and the index (level) of balancing the labour market according to the adjusted aggregate supply (for the relevant population emigration) are presented for the first time.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121951301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Monitoring of tax and non-tax flows","authors":"I. Alieksieiev, S. Paranchuk, O. Chervinska","doi":"10.23939/eem2020.01.001","DOIUrl":"https://doi.org/10.23939/eem2020.01.001","url":null,"abstract":". The filling of budgets at all levels is crucial for the implementation of national and regional programs of socio-economic development. Tax and non-tax revenues are exactly the fillers. A key source of revenue for the budget system was and remains tax revenue. However, the worldwide taxation practice shows that budgetary entities are primarily failing to fulfill their obligations. The fraud of taxpayers makes it necessary to retain special fiscal bodies, which are responsible for controlling the amount and timeliness of taxes, both legal and private persons. The problem of tax revenue is a problem in all countries, but it is very acute in Ukraine. An important component of the problem is identifying tax arrears and ensuring that debtors make payments to the budget system. The solution to this problem should be based on the domestic tax policy and the methods set out therein to ensure tax revenues to the budget system. It is generally accepted that tax compliance requires external control and audit of taxpayers. Control is a necessary tool not only to determine the correctness of tax charges, but also to stimulate their timely implementation. Monitoring has been and remains an important aspect of tax policy implementation, ant it is quite voluminous by its functions. It is stated that in addition to keeping track of planned figures for tax and non-tax payments to budgets, stages of monitoring. The study of the first of the stages of monitoring tax and non-tax flows, including the flow of tax charges, is the content of this publication. The statistical method, as well as the methods of analysis, synthesis and generalization, were used for this purpose. Analysis of tax and non-tax revenues (payments) to ensure the formation of state and local budgets is made. Structure of actual revenues and expenditures of general and special funds of the state budget of Ukraine is calculated and analyzed. An undulating nature of shares of tax flows in the total amount of consolidated budget revenues is noted. Weights of tax and non-tax flows in the consolidated budget of Ukraine for the studied period 2014-2018 are compared. It is recorded that the taxation system in Ukraine is constantly influenced by reform initiatives. Changes in the composition of governments lead to transformations of the taxation system. Tax rates are changed most often and it reflects the interests of those financial and industrial groups that control the government. In addition, from time to time there are requests from the public for introduction or cancellation of certain taxes, changes in preferential taxation regimes, control of accrual correctness, completeness and timeliness of payment by taxes, levies or payments.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128171528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}