The institute of accounting, control and analysis in the globalization circumstances最新文献

{"title":"MANAGEMENT OF INFRASTRUCTURE OF INNOVATIVE PRODUCTION IN THE CONTEXT OF STIMULATION OF PARTNERSHIP RELATIONS OF DEVELOPMENT OF SCIENTIFIC ACTIVITY FOR THE PURPOSE OF MAINTENANCE OF ECONOMIC SAFETY","authors":"N. Vdovenko, М. Sakhatskyi, O. Orlova-Kurilova, S. Serhiienko","doi":"10.35774/ibo2021.01-02.060","DOIUrl":"https://doi.org/10.35774/ibo2021.01-02.060","url":null,"abstract":"Introduction. The labour market is one of the key in the market economy. In turn, the level of adjustment of the use of the factor \"labour\" determines the effectiveness of the use of factors \"capital\" and \"land\". The factor of \"labour\" is inherently social and economic. On the one hand, social and demographic processes determine the total population, its distribution by sex and age groups and opportunities for participation in production. On the other hand, the economic characteristics of the welfare of the population determine its opportunities for education, training, realization of professional abilities, participation in the processes of social division of labour. In Ukraine, it is important to carry out balanced reforms in the labour market based on identifying general trends, researching existing challenges and justifying areas of advisory support for its market transformation, which determines the relevance of the study in theoretical and practical terms. Therefore, the aim of the article was to identify general trends, existing challenges and areas of advisory support for labour market reform. Methods. The dialectical method of cognition and the system method for studying the issues of labour market reform and advisory support for the implementation of such processes are chosen as the theoretical basis of the article. In writing the article, general scientific methods of cognition were used, namely: methods of analysis, synthesis, analogies, economic and statistical, graphic, expert, generalization method. The method of economic and statistical analysis is used to determine the main trends in the labour market, graphical - to visualize the results, the expert method - to reveal the features of advisory support of market transformation; methods of analysis, synthesis and analogies - to identify approaches to solving existing problems, the method of generalization to form the conclusions of the study. Results. - the main trends in the labour market of Ukraine are identified, some of which are: trends in the decrease of the total population (by 15%), the number of economically active population (by 20%), the level of economic activity of the population (by 2.6%). There was also a decrease in the unemployment rate by 3.2% and the reasons for unemployment of the registered unemployed; - stressed the importance of taking into account the existing challenges in the preparation of documents on labour market reform, one of the most important of which is the spread of globalization and the need to innovate to ensure the proper level of product competitiveness in the market; - proved the expediency, in public terms, taking into account not only economic but also social components in the process of structural transformations in the labour market; - the importance of involving various social forces in solving the existing problems of labour market reform is emphasized, accordingly, the involvement of public and private advisory services and increasing","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116944997","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 REFORM: GENERAL TRENDS, EXISTING CHALLENGES, DIRECTIONS OF ADVISORY SUPPORT","authors":"Y. Bakun, M. Ksenofontov, L. Dudnik","doi":"10.35774/ibo2021.01-02.050","DOIUrl":"https://doi.org/10.35774/ibo2021.01-02.050","url":null,"abstract":"Introduction. The article describes the concept of valuation of assets, liabilities and capital, as well as the presentation of the information received in the accounting and financial statements. Methods. Methods of structural and logical analysis, comparison and generalization of requirements of national and international accounting standards and current legislation are used in this article. Results. The economic content of the assessment of objects at the reporting date as an important methodological tool of accounting is in-depth. The principal difference between the fundamental principle of accounting - monetary valuation and evaluation as a procedure performed for the purpose of obtaining the real (fair) value of the property of the enterprise as of the reporting date is set out. The expediency of using historical value in current accounting and fair value is substantiated - when the information about the property of the enterprise in the financial statements is displayed. It has been proved that the assessment as one of the fundamental principles of accounting and assessment as a procedure that is carried out in order to obtain the real (fair) value of the property, liabilities and capital of the enterprise as of the reporting date should be distinguished. The expediency of using historical value in current accounting and fair value has been substantiated - when the information about the property of the enterprise in the financial statements is displayed. The assessment has been designated as the principle of accounting and as a procedure performed to establish the fair (fair) value of the property, liabilities and capital of the enterprise at the reporting date. To do this, the balance sheet proposes to reflect the results of their accounting for historical cost, and in the statement of financial position present information about the financial position, taking into account the fair value of assets, liabilities and equity as of the reporting date. Discussion. The difference between the indicators of these reports is recommended to be presented in the notes, accordingly, it will provide interested parties with reliable information about the financial position and will give reasons to recognize the extent to which the revalued methods of revaluation of assets, liabilities, capital and management effectiveness are used. Keywords: accounting, assessment, financial reporting, accounting principles, fair value, accounting procedure.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"40 1-8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116509287","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":"INFORMATION AND ANALYTICAL SUPPORT OF LOGISTICS MARKET RESEARCH","authors":"I. Belova, Iryna Mushenyk","doi":"10.35774/ibo2021.01-02.007","DOIUrl":"https://doi.org/10.35774/ibo2021.01-02.007","url":null,"abstract":"Introduction. Logistics as a type of economic activity plays one of the main roles in the formation and development of market relations, so its study is especially relevant in a market economy. Information resources are one of the most important subsystems of the resource potential of the firm, and information is a key element of logistics operations. The information specifies the needs of the objects of logistics systems and supply chain links. The article investigates that logistics is one of the important components of the state economy and now this component is at the stage of its formation and requires a scientific approach to study; the place of the information and analytical center as an infrastructural component of logistics systems is determined; the information and analytical support of the market research of logistics services is substantiated and the system of statistical indicators of the research of this market is formed. It is determined that the prospects for the development of the logistics services market in Ukraine directly depend on the state of the country's economy. Methods. The following scientific methods were used in the research process: inductions and deductions - in the process of studying the general tendencies of logistics development in Ukraine; analysis and synthesis - during the theoretical generalizations, the formation of appropriate conclusions; bibliographic - research of literary sources to obtain the necessary information on the research topic; method of associations and analogies - for the proposed new ideas and suggestions that arise from comparison with other more or less similar objects. Results. Logistics in Ukraine is developing in accordance with world trends, has a significant impact on the economic potential of the country, stimulates the development of related, interconnected and complementary industries, is a reflection of the competitiveness of our country in the world. Logistics efficiency is now at the forefront of the agenda for professionals, private firms, and international organizations. Thus, the logistics of information flow is relevant in the field of logistics. Information resources are one of the most important subsystems of the resource potential of the firm, and information is a key element of logistics operations. The current level of logistics development requires constant improvement and introduction of new information systems. Discussion. The main task set during the writing of the article is to substantiate the feasibility of using logistics services in Ukraine, taking into account the peculiarities of business globalization. Keywords: logistics, segment, logistics market, data sources, information and analytical support, logistics services market, statistical indicator.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116621234","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":"BANK LENDING IN THE PERIOD OF INFLATION TARGETING IN UKRAINE: CURRENT REALITIES AND PROSPECTS","authors":"Halyna Zabchuk, Olha Ivashchuk","doi":"10.35774/ibo2021.01-02.088","DOIUrl":"https://doi.org/10.35774/ibo2021.01-02.088","url":null,"abstract":"Introduction. The article analyzes the existing trends in the field of bank lending during the crisis of 2014-2017. The reasons for the decline in lending activity of domestic banks are considered. Mechanisms for intensifying bank lending as a necessary condition for ensuring economic growth in Ukraine are proposed. Methods. General scientific methods of cognition, induction, deduction and comparison are used in the article. Statistical and graphical methods and the method of mathematical modelling were used to analyse the causes and consequences of the decline in banks' lending activity. The system method was used in the development of proposals and recommendations. Results. Bank lending in Ukraine during the economic crisis of 2014-2017 and pandemic shocks is studied. Negative factors influencing the credit activity of banks have been identified. The main miscalculations of the National Bank of Ukraine, the Government and the legislature in the field of creating conditions for stimulating the lending activity of banking institutions are substantiated. With the help of cluster analysis, domestic banks are grouped into four clusters according to the level of their participation in lending to the Ukrainian economy. Discussion. The peculiarities of bank lending to domestic enterprises at the present stage are highlighted. Based on the analysis of the development of bank lending in Ukraine, promising strategies for intensifying bank lending support to the real sector of the national economy have been developed. Keywords: activation of bank lending, interest rate policy, refinancing of commercial banks, credit risk, creditworthiness.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"710 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133322691","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 ROLE OF FINANCIAL DIAGNOSTICS IN THE ENTERPRISE ACTIVITY","authors":"Olha Zavitii","doi":"10.35774/ibo2021.01-02.033","DOIUrl":"https://doi.org/10.35774/ibo2021.01-02.033","url":null,"abstract":"Introduction. One of the most important conditions for ensuring the proper functioning and development of the entire sphere of entrepreneurship is the economic security of enterprises, and an important part of this process is the diagnosis of the financial condition of economic entities. Diagnosis is the main tool that allows you to objectively assess the internal and external parameters of the enterprise, to investigate economic processes in their relationship. The use of an effective mechanism of financial activity allows at an early stage to detect violations of proportions in the phases of the cycle of capital circulation in the enterprise and to establish the reasons that caused them. Methods. During the preparation of the article, a systematic approach to the study was used, which allowed to assess the state of implementation of financial diagnostics in the domestic business practice; the method of theoretical comparison for improvement of legislative regulation and directions of procedures of financial activity; the method of expert assessments - in the development of organizational provisions for the implementation of the mechanism of financial diagnostics in Ukraine. Results. The article identifies the importance of diagnosing the financial condition of the enterprise, considers the nature and necessity of a systematic analysis of the financial condition of the enterprise. The essence of the concept \"diagnostics\", \"financial condition\" is considered in the proposed article. Peculiarities of effective management of the financial condition of the enterprise in the conditions of market economy of Ukraine and the role of economic diagnostics in the activity of the enterprise are determined. Discussion. Further research on the development of financial activities will be to substantiate the implementation of modern areas of assessment of the financial condition of economic entities, especially within the introduction of digital technologies. Keywords: enterprise, financial condition, financial activity, management, diagnostics, estimation, competitiveness, liquidity, solvency.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126695696","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":"CONCEPT OF ASSESSMENT OF ACCOUNTING OBJECTS AND THE INFORMATION DISPLAY IN ACCOUNTING AND FINANCIAL STATEMENTS","authors":"S. Kafka, Larysa Halyuk, O. Stepanyuk, Y. Chuchuk","doi":"10.35774/ibo2021.01-02.042","DOIUrl":"https://doi.org/10.35774/ibo2021.01-02.042","url":null,"abstract":"Introduction. The article describes the concept of valuation of assets, liabilities and capital, as well as the presentation of the information received in the accounting and financial statements. Methods. Methods of structural and logical analysis, comparison and generalization of requirements of national and international accounting standards and current legislation are used in this article. Results. The economic content of the assessment of objects at the reporting date as an important methodological tool of accounting is in-depth. The principal difference between the fundamental principle of accounting - monetary valuation and evaluation as a procedure performed for the purpose of obtaining the real (fair) value of the property of the enterprise as of the reporting date is set out. The expediency of using historical value in current accounting and fair value is substantiated - when the information about the property of the enterprise in the financial statements is displayed. It has been proved that the assessment as one of the fundamental principles of accounting and assessment as a procedure that is carried out in order to obtain the real (fair) value of the property, liabilities and capital of the enterprise as of the reporting date should be distinguished. The expediency of using historical value in current accounting and fair value has been substantiated - when the information about the property of the enterprise in the financial statements is displayed. The assessment has been designated as the principle of accounting and as a procedure performed to establish the fair (fair) value of the property, liabilities and capital of the enterprise at the reporting date. To do this, the balance sheet proposes to reflect the results of their accounting for historical cost, and in the statement of financial position present information about the financial position, taking into account the fair value of assets, liabilities and equity as of the reporting date. Discussion. The difference between the indicators of these reports is recommended to be presented in the notes, accordingly, it will provide interested parties with reliable information about the financial position and will give reasons to recognize the extent to which the revalued methods of revaluation of assets, liabilities, capital and management effectiveness are used. Keywords: accounting, assessment, financial reporting, accounting principles, fair value, accounting procedure.","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"10 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123629510","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":"ORGANIZATIONAL PRINCIPLES OF ENERGY SAVING IN AGRICULTURE","authors":"Vasyl Hradovyi","doi":"10.35774/IBO2020.03.045","DOIUrl":"https://doi.org/10.35774/IBO2020.03.045","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131809141","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":"BLOCKCHANE TECHNOLOGY IN ACCOUNTING AND AUDIT","authors":"Oleksiy Yaroshchuk, I. Belova","doi":"10.35774/IBO2020.03.028","DOIUrl":"https://doi.org/10.35774/IBO2020.03.028","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121544202","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":"WAYS OF OPTIMIZATION OF ACCOUNTANT'S ACTIVITY IN REMOTE MODE","authors":"Yulia Bezdushna, Vyacheslav Mykulskyi","doi":"10.35774/ibo2020.02.007","DOIUrl":"https://doi.org/10.35774/ibo2020.02.007","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123675667","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":"FORMATION OF THE CONCEPT AND METHOD OF OPTIMAL MANAGEMENT OF RESOURCE POTENTIAL OF AGRICULTURAL ENTERPRISES","authors":"O. Kochetkov, J. Afanasova","doi":"10.35774/ibo2020.02.127","DOIUrl":"https://doi.org/10.35774/ibo2020.02.127","url":null,"abstract":"","PeriodicalId":145636,"journal":{"name":"The institute of accounting, control and analysis in the globalization circumstances","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122408738","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}