BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS最新文献

{"title":"HOTEL AND RESTAURANT BUSINESS IN WARTIME: CHALLENGES AND WAYS OF RECOVERY","authors":"Кhytrova Оlha","doi":"10.34025/2310-8185-2022-3.87.05","DOIUrl":"https://doi.org/10.34025/2310-8185-2022-3.87.05","url":null,"abstract":"Analysis of the financial results of large and medium-sized enterprises in the \"temporary accommodation and catering\" sector was analyzed in the article. And it was established that in 2017-2018 there was a recovery in the economic activity of large and medium-sized enterprises in the hotel and restaurant sector, profits increased by almost 30% in 2018 as well amounted to UAH 0.7 billion. However, this positive trend continued until September 2021, and then the trend improved by 11% in 2020 and by 55.79% in 2021, which amounted to UAH 4.5 billion. The problems and challenges of the hotel and restaurant business were identified in the article. They include: migration of a significant number of employees, lack of labor force; inconvenient working conditions in accordance with the labor legislation, complicating the work of the staff; dependence on imported products, violation of raw material supply logistics; lack of labor force due to migration, proximity to hotspots; alienation of property for the needs of the army; lack of electron carriers and significant dependence on electricity; blackout; use of hotels on a free basis as accommodation for internally displaced persons; insolvency of visitors, volunteering. On the basis of the conducted research, directions for the restoration of hotel and restaurant activity were determined by: optimizing the costs of hotel and restaurant business enterprises, reorienting the activities of enterprises to the needs of the existing market, implementing public procurement programs, expanding access to financing, providing insurance, introducing tax reform that could reduce burden on temporary accommodation companies and catering establishments, introduction of reforms regarding property rights, judicial system and corruption. It is necessary to create and to implement programs for the restoration of infrastructure and to modernize labor legislation. Besides it, important issues also include European integration fulfillment, sectoral analysis of support for hotels and restaurants as priority branches of service provision, use of foreign experience.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126811191","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":"SOCIO-ECONOMIC ASPECTS OF THE SPHERE OF HEALTH PROTECTION UNDER CRISIS CONDITIONS","authors":"Vudvud Viktoria","doi":"10.34025/2310-8185-2022-3.87.03","DOIUrl":"https://doi.org/10.34025/2310-8185-2022-3.87.03","url":null,"abstract":"In the context of reforming the health care sector, which the Government initiated back in 2015, the onset of political and financial crises, and later the military situation in the east, the COVID-19 pandemic and, as a result, the situation of the mismatch of social development with economic transformation, there is a need to improve the organization financing of healthcare institutions of Ukraine. After all, in these conditions, budget funds are not enough to cover all the costs of medical institutions, so there is a need to find additional sources of financing and to combine financial flows. The purpose of the article is to research new approaches to financing the healthcare system in Ukraine. In the process of carrying out the research, general scientific theoretical methods were used: system analysis - to clarify the main categories of the research; abstract-logical method - to make theoretical generalizations and conclusions about the essence and role of public finances, graphic method - to give a visual presentation of the mechanism for ensuring the financial security of the state. The article examines the main needs for transformational changes in the system of state health care management, reveals the task of reforming the health care system and the need for its financial support. Changes in the financing of medical institutions based on their transformation from budget institutions into medical communal non-profit enterprises were studied. Health care sector expenditures in Ukraine and current costs of health care institutions were analyzed. The key problems of public health protection are identified and ways to solve them are suggested. The article highlights modern approaches to financial support of medical communal non-profit enterprises. Financial provision of health care is considered as a method of a financial mechanism that determines the principles, sources and forms of financing the business entities whose activities are aimed at protecting, preserving and strengthening health. It requires further improvement of the government's course and increasing the effectiveness of reforms in the health care system, the mechanism for financing expenses for its maintenance and development, improving measures to financially strengthen the functioning of communal non-commercial enterprises, revision and improvement of the current legal framework in the field of health care.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"30 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131773321","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":"FEATURES OF THE APPLICATION OF DAC6 PROVISIONS FOR CONTROLLED OPERATIONS","authors":"Moshkovska Оlena","doi":"10.34025/2310-8185-2022-3.87.08","DOIUrl":"https://doi.org/10.34025/2310-8185-2022-3.87.08","url":null,"abstract":"During the last half century, the European Union has pursued a policy to strengthen administrative cooperation between its members. A separate direction, in which measures are being implemented particularly actively, is countering the avoidance of tax evasion at the expense of conducting cross-border operations and concluding international agreements. This is explained by the fact that the volume of international trade grows every year, the exchange of goods and services that are scarce in certain regions intensifies, the need to exchange the results of intellectual and innovative activities, etc. All this is an environment for unscrupulous companies that try to avoid taxation under the guise of normal operations. To resolve the situation, the Council of the European Union adopted a number of normative acts. One of the latest is Directive 018/822, better known as DAC6. Despite the fact that in practice the norms of the Directive began to operate not so long ago, in a short period of time it is already possible to assess its positive and negative sides. The obtained results show in which direction DAC6 allowed to achieve success and which of its norms require additional adjustment. Within the framework of this study, we determined the chronology of the adoption of the DAC6 Directive and the key changes it introduced. The procedure for declaring transactions that are subject to mandatory declaration has been studied. We have systematized the signs, according to which it is determined whether the operation belongs to the category of those that are subject to declaration. Penalties that apply in EU member states for failure to report on a transaction or agreement are presented. The data of the Report on the Assessment of the latest measures to combat tax evasion for 2021 have been analyzed, the negative sides of the DAC6 Directive have been highlighted, and further prospects for improving its effectiveness have been identified.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"86 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133110517","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":"CONVERGENCE OF FINANCIAL REPORTING IN THE EUROPEAN UNION (EU)","authors":"Vdovichen Anatolii, Manachynska Yulia","doi":"10.34025/2310-8185-2022-3.87.01","DOIUrl":"https://doi.org/10.34025/2310-8185-2022-3.87.01","url":null,"abstract":"In the conditions of European integration processes, the convergence of enterprises’ financial reporting of EU member states is one of the priority strategic directions, the implementation of which is aimed at forming a single set of standards that could be used by the international community. European integration is a rather time-consuming socio- economic process and involves close cooperation of European states, in which investment activity is provided with a quite significant place. However, the differences in the national legislation regarding the preparation and submission of financial and consolidated statements between EU member states restrain positive developments in the context of increasing the level of their investment attractiveness. The convergence process itself is aimed at eliminating differences in the display of the European enterprises’ results in the financial reporting system, which will encourage an increase in its comparability, accessibility and comprehensibility for external real and potential investors. Accordingly, the elimination of differences in financial reporting standards in EU member states is a significant factor of effective cooperation in the active capital market in today's conditions. This, in turn, determines the relevance of the research. The purpose of the article is to research and substantiate peculiarities of the financial reporting convergence in the European Union and to disclose the content and characteristics of the Directive 2013/34/EU, requirements for the list of articles of the horizontal and vertical balance sheet, the structure of the profit and loss statement, as well as the management report for EU member states. In the process of carrying out the research, general scientific theoretical methods of cognition were used, namely: the system analysis - to clarify the main categories of the research; the abstract-logical method - to make theoretical generalizations and conclusions about the current level of financial reporting convergence in the EU, the tabular method - for visual presentation of the list of articles (horizontal and vertical) of the micro-enterprises balance sheet; as well as the forming the profit and loss statement structure. The article attempts to theoretically substantiate the concept \"convergence\", in the process of which convergence is considered as a synonym for the concept \"integration\". The main provisions of sections and annexes of the Directive 2013/34/EU, the structure of horizontal and vertical balance sheets, the statement of profits and losses by function and by nature of expenses are considered. The characteristics of the options for the list of articles of the micro-enterprises horizontal and vertical balance sheet are presented and their comparative analysis with the requirements of the Directive 2013/34/EU is carried out. The authors revealed the composition of the annual financial statements and specific features of the unified management forms of reports us","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131195119","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":"UKRAINE'S FOREIGN TRADE RELATIONS WITH THE EU AND BRITAIN: PECULIARITIES OF IMPLEMENTATION UNDER MARTIAL LAW","authors":"Tomniuk Tetiana","doi":"10.34025/2310-8185-2022-3.87.02","DOIUrl":"https://doi.org/10.34025/2310-8185-2022-3.87.02","url":null,"abstract":"The article examines current trends in foreign trade relations between Ukraine, the European Union and Great Britain in the context of the implementation of the Deep and Comprehensive Free Trade Agreement. The publication examines specific features of the Agreement, providing trade facilitation by improving the efficiency of customs procedures and gradual approximation of Ukrainian legislation, rules and procedures (including standards) to EU law, the abolition of most customs tariffs. However, the study found that after the entry into force of the Free Trade Agreement in 2016, trade relations between Ukraine and Europe have not become equal. Analysis of the EU and Ukraine’s foreign trade turnover indicates a constant disproportion between the volume of exports and imports in favor of the EU. This is due to the continued application of both tariff and non-tariff restrictions on Ukrainian goods. Changes in the foreign trade policy between the countries caused by the Russian war in Ukraine have been identified. On the one hand, Ukraine needs support in the fight against the aggressor (including economic), and on the other hand, it showed limited opportunities for food exports from Ukraine due to port blockade and disruption of logistics, and Ukraine's significance as a partner in food security both for Europe and the world. This was an accelerating factor in the abolition of customs and tariff restrictions by European countries. Factors that may limit Ukraine’s export opportunities (continued use of non-tariff barriers by Europe, logistics problems) are identified, and opportunities to minimize their negative impact are identified.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125068080","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":"CURRENT TRENDS OF EMPLOYEE CAREER MANAGEMENT AT THE ENTERPRISE IN CRISIS CONDITIONS","authors":"Vdovichena Olha, Hnatiuk Maria, Vdovichen Danylo","doi":"10.34025/2310-8185-2022-3.87.06","DOIUrl":"https://doi.org/10.34025/2310-8185-2022-3.87.06","url":null,"abstract":"During one of the most global crises in Ukraine - a full-scale war - all enterprises must work efficiently in the home front to preserve the country's economy. This is a difficult test for all Ukrainians, especially for managers who are faced with the task of keeping their staff, because it is they who act as an important factor in increasing the efficiency of operation and competitiveness of any enterprise. The economic crisis encourages the use of new approaches to personnel management, which can ensure the stable development of the enterprise. Career holds a specific place in ensuring the socio-economic efficiency of the company's personnel management, since effective personnel career management allows launching the mechanism of the company's success. The article analyzes modern trends in the personnel career management of an organization or an enterprise. The key elements of work motivation are revealed, levels of career awareness of employees and methods of encouraging professional development of employees are determined. The purpose of the article is to study modern trends in the process of managing employees' careers. During the research, the methods of system analysis and the abstract-logical method were used to make theoretical generalizations and conclusions about the essence of the synergistic effect and the peculiarities of its evaluation. The article highlights the main trends of career management and its role in favoring the success of the company's personnel. The levels of career awareness were studied, which allows us to see the real perspectives of the team's career development. The professional development of employees and their activity depend on the hierarchical structure of the organization. The authors proved that employees' satisfaction with their work, as a rule, increases when they understand that the employer is interested in their individual career development. Methods of encouraging career growth of employees, which can be material and moral, are also defined. The authors offer a general algorithm, modern technologies for personnel career management, which can be used for management strategy of personnel and of a specific employee. Carrying out the theoretical justification makes it possible to analyze and find an effective mechanism for managing the business career of the company's employees.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"195 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124926744","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 MAIN PROBLEMS OF THE DEVELOPMENT OF CROSS- CULTURAL MANAGEMENT IN UKRAINE","authors":"Kruhlyanko Andriy, V. Oksana, Kormakova Inna","doi":"10.34025/2310-8185-2022-3.87.07","DOIUrl":"https://doi.org/10.34025/2310-8185-2022-3.87.07","url":null,"abstract":"JEL Classification: J53,J8, M14,M59 DOI: http://doi.org/10.34025/2310-8185-2022-3.87.07 Andriy Kruhlyanko, Candidate of Economic Sciences, Associate Professor, https://orcid.org/0000-0002-4939-2901 Oksana Verstiak, Candidate of Economic Sciences, Associate Professor, https://orcid.org/0000-0002-4222-4964 Inna Kormakova, Candidate of Economic Sciences, Senior Lecturer, https://orcid.org/0000-0003-3237-9396 Chernivtsi Institute of Trade and Economics of SUTE, Chernivtsi THE MAIN PROBLEMS OF THE DEVELOPMENT OF CROSS- CULTURAL MANAGEMENT IN UKRAINE Summary Cross-cultural interaction is becoming an increasingly important problem in the modern world: business relations are expanding, multinational teams of managers are being formed, transnational companies are developing, international public associations are being organized, and intercultural relations are growing. The emergence of international management in the nineties is determined by the emergence of new management problems in large international companies with multinational staff. Organization of the corporate work of the personnel with different cultural attitudes requires studying the patterns of interaction in a multinational environment. Cross-cultural interactions began to concern the problems of group dynamics, taking into account national traditions and cultural differences. The integration of Ukraine into the European community requires knowledge and skills of cross-cultural communication, adaptation of own management model to modern European requirements, which determined the choice of this research topic.The theoretical and methodological basis of the research are the fundamental provisions of management and international economics; formal logics; general scientific theoretical methods of generalization, comparison, which involves a consistent and structural analysis of basic terms and concepts (when researching the essence and content, forming the concept of \"cross-cultural management\"); combination of systematic and logical-sequential analysis methods, synthesis for the study of cross-cultural management problems. The purpose of the article is to determine the problems of the development of cross- cultural management in Ukraine. The essence and nature of cross-cultural management is studied; the main problems of the development of cross-cultural management in Ukraine are highlighted and considered; the necessity of adapting the Ukrainian management model to modern European realities is substantiated; ways to improve cross-cultural communication during war are suggested. The proposed problems of the development of cross-cultural management in Ukraine can be used for the practical solution of tasks related to the processes of adapting the Ukrainian model of management to modern European realities.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129689381","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":"CRISIS PHENOMENA AND THEIR IMPACT ON THE HOSPITALITY INDUSTRY","authors":"K. Palamarek, O. Romanovska, L. Strutynska","doi":"10.34025/2310-8185-2022-2.86.02","DOIUrl":"https://doi.org/10.34025/2310-8185-2022-2.86.02","url":null,"abstract":"The article analyzes the components of crisis phenomena and their impact on the functioning of the hospitality industry. The crises in the hospitality industry caused by the armed aggression in the east of the country, the annexation of the Crimean Peninsula, the outbreak of COVID-19, the military invasion of the Russian occupiers are considered and their consequences are studied. It is noted that influencing key sectors of the economy, the hospitality industry is increasingly becoming one of the most important indicators of socio- economic development, both in certain regions and the country as a whole. Crisis phenomena, which are constantly in close contact with the economy, have significantly affected the behavior of the hospitality industry, the use of new technologies for production, hired labor, procurement of necessary equipment, lower incomes, higher raw materials, higher taxes, higher utility tariffs and other economic factors. At the same time, hotel and restaurant enterprises form and provide services that meet the physical and spiritual and moral needs of the population and have a significant consumer demand, regardless of the social status of citizens. At the same time, a number of services of hotel and restaurant business enterprises carry increased social responsibility to citizens. These issues cannot be left without special attention and control by the state. The state must make much more efforts to support all hospitality industries, especially the tens of thousands of small business owners, whose rapid resumption will allow them to re-employ and retain millions of employees. Prospects for further research are scientific research on new systems of reforming the industry, because despite the fact that in recent years has accumulated considerable experience in the methodology of crisis diagnosis, the hospitality industry periodically experiences economic crises that depend on a number of factors study and improvement, which determines the feasibility of further research aimed at improving the development of hotel and restaurant business in times of crisis.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"63 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131639248","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":"ACTIVELY-ADAPTING INFLUENCE ON THE EXTERNAL ENVIRONMENT AS AN INCREASING FACTOR OF THE ENTERPRISE'S COMPETITIVE STATUS","authors":"V. Chychun, H. Polianko, Nataliya Maksymiuk","doi":"10.34025/2310-8185-2022-2.86.10","DOIUrl":"https://doi.org/10.34025/2310-8185-2022-2.86.10","url":null,"abstract":"The relevance of the topic is due to the fact that the modern external environment of enterprises is characterized by an extremely high level of complexity, dynamism and uncertainty. A correctly selected and built diagnostic system of adaptive processes determines the effectiveness of adapting the economic mechanism of the enterprise's functioning and the possibility of increasing the competitive status of the enterprise itself. The need for operational diagnostics of the adaptive state of the enterprise is actualized by the evidence of problematic situations in the development of the economic mechanism of the functioning of enterprises in market conditions, the need for an accelerated pace of activity regulation, strategic adjustment, management and marketing systems. The purpose of the study. The purpose of the article is the generalization of theoretical provisions and substantiation of practical recommendations for ensuring the adaptation of the enterprise to the unstable conditions of the external environment. As a result it will increase the competitive status of the enterprise. Methodology. The problem of adaptive influence on the external environment, the theoretical justification of adaptation using the method of cognition and the method of deduction, the system approach was studied; the define the concept of \"adaptation\" we used the method of analysis. The development of practical recommendations for increasing the competitive status of the enterprise was carried out with the help of the modeling method and the analysis method. The results. The problem of adaptive influence on the external environment, the theoretical justification of adaptation and the development of practical recommendations for increasing the competitive status of the enterprise were investigated. The main task of adaptive management was determined. The need to implement measures for adaptation to new environmental conditions and ensuring sustainable development, increasing the sustainability and efficiency of activities was proposed. Changes that are constantly occurring in the external environment force companies to change as well. Business enterprises give over the production of old products and master the manufacture of new ones, they look for new consumers in the market, use new technological processes, divide into smaller enterprises or on the contrary, merge with others, enter the markets of other countries or stop operating. In order to maintain financial stability, the enterprise needs following: to implement systematic control over the state of payment by buyers for the services received; to prevent the receipt and payment of low-quality, redundant or unnecessary products by clearly observing the terms of the contracts and effective work between the company's employees. Adaptation to changes in the external environment is important for all enterprises today. In order to survive and develop in the conditions of an extremely dynamic and uncertain external env","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127470354","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":"ANALYTICAL STUDY OF CURRENT COSTS OF UKRAINIAN TRADE ENTERPRISES DURING THE QUARANTINE PERIOD","authors":"L. Gut","doi":"10.34025/2310-8185-2021-2.86.07","DOIUrl":"https://doi.org/10.34025/2310-8185-2021-2.86.07","url":null,"abstract":"To ensure the overcoming of the negative consequences of the financial crisis and the further effective functioning of Ukrainian trade enterprises, it is necessary to optimize costs and develop a strategy for managing them to ensure the development of their operating, investment, innovation and financial activities. The most important element of the cost management system is the analysis, the main purpose of which is information support, comprehensive evaluation of the results achieved and justification of management decisions for their further rationalization. Both absolute and relative indicators can be used in relation to the amount of invested costs. The aim of the article is to study the dynamic changes in the total volume and level of costs of Ukrainian trade enterprises in the crisis period caused by the Covid-19 pandemic. In the process of research, general scientific methods were used: the method of system analysis - to clarify the main categories of research; abstract-logical method - for theoretical generalization and conclusions about the main results of calculations; graphical method - to visualize the analytical material to reflect the main results of the analysis of the dynamics of the total volume and level of costs in crisis conditions. The article substantiates the need to study trends in the total volume and level of costs of trade enterprises in crisis conditions. The author fulfilled a comparison of the dynamics of the total costs of trade enterprises with enterprises of other activities. The indicator of the level of expenses is calculated and analyzed both by trade enterprises as a whole and by individual types of trade activity. The main factors influencing the growth of costs of trade enterprises in the crisis period are identified. The analysis of the development of the total amount and level of costs carried out in the article deepens and expands the practical possibilities of improving the cost management process of trade enterprises in order to maintain the appropriate level of their efficiency during the crisis. Prospects for further research in this area consist in a detailed assessment of the impact of factors on the amount and level of costs of trade enterprises.","PeriodicalId":269271,"journal":{"name":"BULLETIN OF CHERNIVTSI INSTITUTE OF TRADE AND ECONOMICS","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132424947","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}