Economics. Management. Innovations最新文献

{"title":"TRADING IN GREENHOUSE EMISSIONS QUOTAS: ACCOUNTING APPROACH","authors":"I. Zamula, A. Kireitseva, V. Travin, Halyna Berlyak, O. Paliy","doi":"10.35433/issn2410-3748-2022-1(30)-6","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-1(30)-6","url":null,"abstract":"Over the last century, there has been a significant increase in the concentration of greenhouse gases in the atmosphere. This calls for the study of global climate change and the search for mechanisms to influence such change. The purpose of the study is to outline the legal and economic prerequisites for trading in greenhouse gas emission allowances, the formation of its accounting support based on the definition of the nature of quotas and their classification. \u0000The United Nations Framework Convention on Climate Change, and later the Kyoto Protocol and the Paris Agreement, aim to use the world's economic mechanisms to prevent climate change. The Paris Climate Agreement stipulates that all states, regardless of their level of economic development, undertake to reduce harmful emissions into the atmosphere. The economic instruments of the state policy on decarbonisation include: the system of greenhouse gas emission allowance trading and the environmental tax on greenhouse gas emissions. In order to provide reliable information on the number of quotas for greenhouse gas emissions, which directly affects the amount of quotas to be implemented, they must be reflected \u0000in the accounting of enterprises. \u0000It has been proven that quotas for greenhouse gas emissions from the point of view of accounting are an intangible asset in the form of a permit for greenhouse gas emissions into the atmosphere. It is proposed to divide the quota for greenhouse gas emissions into target and surplus. At the same time, excess quotas by source of income are divided into government and other countries' quotas. \u0000The main significant shortcoming in the functioning of the greenhouse gas emission allowance trading system is the lack of an accounting system for greenhouse gas emission allowances, which makes it impossible to obtain reliable information on allowance trading transactions at the level of enterprises that are major players in the internal market. The issue of accounting for greenhouse gas emission allowances is a prospect for further research.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129524576","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":"EVALUATION OF THE MODERNIZATION POTENTIAL OF THE ENTERPRISE ON THE BASIS OF DYNAMIC INDICATORS OF ADDED VALUE OF HIGH-TECH PRODUCTS","authors":"Y. Horiashchenko","doi":"10.35433/issn2410-3748-2022-1(30)-4","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-1(30)-4","url":null,"abstract":"The research is devoted to assessing the modernization potential of entrepreneurship based on indicators of value added of high-tech products. Firstly, the dynamics of value added costs for the production of enterprises in such economic activities as ICT, production using high, medium, low levels, information sector, services using high technology, services related to the use of computer intellectual market techniques and services. A parallel is drawn between innovative modernization and digital transformation. The conducted content analysis gave grounds to define innovative modernization of entrepreneurship as a continuous chain process of triage of the most valuable ideas, implementation of innovation results and obtaining the desired KPI, carried out under certain conditions. Such conditions include: established processes of cooperation between entrepreneurs, government, universities, corporations; access to human and financial capital; access to customers and consumers (new digital scalable products and services); speed of change of competitors. A matrix of business models in increasing gross value added, respectively, through the formation of the value chain, vertical integration (B2B), improving the characteristics of goods and services (B2C), expanding the range of sources and factors of gross value added (fiscal component of VAT, business support). manufacturing and exporting high-tech products (C2C), etc.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123281022","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":"ASSESSMENT OF THE EFFECTIVENESS OF STATE POLICY AGAINST TERRORISM FINANCING","authors":"I. Hrabchuk, O. Hrabchuk","doi":"10.35433/issn2410-3748-2022-1(30)-5","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-1(30)-5","url":null,"abstract":"Assessing the effectiveness of the state policy on combating the financing of terrorism is the degree to which the goals of state policy fixed in the legal form are achieved by legal means. It is proposed to evaluate the effectiveness of the state policy on countering terrorist financing in two directions: evaluation of the effectiveness of financial monitoring and evaluation of the effectiveness of law enforcement agencies. It is determined that the assessment of the effectiveness of financial monitoring can be determined by each type of its provision. Indicators for certain types of support are analyzed. In particular, it was noted that the assessment of the effectiveness of financial support of financial monitoring takes into account such indicators as the number of adopted legal documents in this area, the assessment of the effectiveness of organizational support - the number of trained specialists in financial monitoring and more. It is determined that these indicators do not allow to fully disclose the effectiveness of the implementation of the components of the financial monitoring system. It is proved that the best indicators for assessing the effectiveness of financial monitoring are indicators of institutional support. They are represented by the performance indicators of the State Financial Monitoring Service. \u0000The assessment of the domestic financial monitoring system on the basis of certain criteria of institutional support testifies to its effectiveness, which has been confirmed at the international level. It has been established that it has ceased to be a purely formal phenomenon (as it was in the initial stages) and an effective tool for ensuring the state security of Ukraine. This allowed us to outline the changes that the State Financial Monitoring Service has undergone as positive.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"2016 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123840342","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 INNOVATION IN SUSTAINABLE DEVELOPMENT NATIONAL INNOVATION SYSTEM","authors":"L.V. Oleksenko","doi":"10.35433/issn2410-3748-2022-1(30)-12","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-1(30)-12","url":null,"abstract":"The article considers the main patterns and signs of economic growth. One of the most important sources of economic growth is a breakthrough in the evolutionary development of science, which creates the potential for the development of technology. Modern models of economic growth should include an innovative component. In the theory of economic growth, technological change is considered as one of the key factors influencing productivity, and therefore the rate of economic growth in general. The main patterns associated with economic growth are provided by increasing the productivity of capital and labor, the causes of which are technological change, innovation. The main signs of economic growth are: technical progress; institutional, behavioral and ideological changes that contribute to the realization of the growth potential inherent in new technology; constant growth of the national product. \u0000It was found that the innovative breakthrough is based on scientific and technological progress, and science, education, technology, new knowledge have become the engine of economic growth in all developed countries. The stages of evolutionary development of research and development are considered, in particular, the first stage is associated with the emergence of laboratories, the first R&D units in large companies; the second stage is associated with the rapid development of science-intensive scientific disciplines; the third stage is based on the marketing approach and the concept of strategic planning; within the fourth stage, customer needs and technical capabilities are being developed simultaneously. \u0000The systematization of innovations is analyzed. The greatest importance was given to such a feature as the degree of radical innovation. On this basis, you can systematize innovations in different ways: radical and modifying; epochal, which occur every few centuries and radically change the face of society; subversive and supportive. The latter approach is the most adequate from the point of view of business: what to beware of business and how to behave in the case of an innovation.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134237702","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":"CORPORATE CULTURE OF THE ENTERPRISE IN A PANDEMIC","authors":"O. Banit","doi":"10.35433/issn2410-3748-2022-1(30)-3","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-1(30)-3","url":null,"abstract":"The coronavirus pandemic has caused a crisis in business. Under such conditions, special attention was paid by the management of enterprises to raising the level of corporate culture. One of the challenges for business has been the transition to remote work or the impossibility of such a transition, a sharp increase in the number of layoffs and economic downturns in many areas. The deterioration of social ties that strengthen the corporate culture has become one of the threats to it. The main task of the management was to preserve human capital and support staff. The article considers the positive transformations of the traditional model of corporate culture. Its flagships are trust, honesty, openness and transparency in communication, flexibility. Among the negative changes in the corporate culture, employees attributed the lack of flexibility, unwillingness of enterprises to adapt to new conditions. The ethics with which the management reacted to the changes due to the pandemic also received a positive assessment. According to workers, the recession, economic uncertainty, political unrest and mass protests have a negative impact on companies' ability to respond to change through a pandemic. Corporate culture is seen as a system of values ​​that is common to all employees and management. It is a set of rules developed by a group of people while adapting to environmental conditions. Corporate culture can be conservative, or it can be innovative and create new conditions for enterprise development. Thus, the corporate culture of the enterprise can and should be transformed to adapt to the crisis of the external environment. Corporate culture is designed to ensure employee loyalty and high profits, effective interaction and increase productivity. Studies show that some companies have been unable to respond to changes due to the pandemic, but most companies plan to continue to use the strategies and tools implemented during quarantine.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115389570","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":"DIGITAL TECHNOLOGIES AS MODERN INSTRUMENTS OF THE MANAGEMENT SYSTEM IN THE ENTERPRISES OF THE HOSPITALITY INDUSTRY","authors":"V. Fostolovych","doi":"10.35433/issn2410-3748-2022-1(30)-14","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-1(30)-14","url":null,"abstract":"The intensive pace of digital transformation creates the need to respond quickly to changes in needs, interests, tools, which are preferred by hospitality customers. From the point of view of business efficiency, digitalization is focused on integrating artificial intelligence, software products into the production process and the process of effective management decisions to solve current situations and solve problems based on ready-made decision algorithms based on real performance indicators. By adapting software resources to the work of enterprises and ensuring not only our own economic security, but above all, we form an unprecedented value to the consumer, assessing their needs and personally meeting their requirements, standards and wishes. This approach helps to increase the level of competitiveness of the enterprise in the market, which is extremely important especially for the hospitality industry, where you need a personal approach to each client. Often, hospitality companies carry out several activities, and the management of the entire production process should be organized in a single technological cycle, for the convenience of the client. It is with the help of software products that it becomes possible to combine completely different technological processes of separate divisions or departments of the enterprise into a single system with the ability to differentiate each type of work and evaluate the results of their activities and individual business processes. Modern software products make it possible to ensure the synergistic effect of the work of separate structural units or even branches of companies. The rapid development of software products encourages companies to move to an innovative type of development, trying to be the first to adapt new tools to their own business. By linking all systems into a single mechanism, we have real-time analytical data that allows us to: track the strengths and weaknesses of the business; understand the economics of the whole process of providing services and be able to quickly correct situations; focus on those channels from which users are most converted to real customers. Therefore, it is important to explore the basic tools of digital technologies that can be effectively used in the process of doing business and increase its competitiveness.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127682989","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":"NATURE RESERVE FUND OF UKRAINE AS MULTITASK AREA FOR THE POST-WAR REHABILITATION THERAPY","authors":"Tetyana Nikolaychuk","doi":"10.35433/issn2410-3748-2022-1(30)-11","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-1(30)-11","url":null,"abstract":"The economic and environmental development in the field of nature management in Ukraine requires the formation of new regulatory mechanisms that will take into account their economic and material nature. This is particularly true in the aftermath of disasters such as war. The areas protected through the Nature Reserve Fund of Ukraine are not only regional nature protection centers, which ensure the ecological well-being and health of the population, but such territories should also be developed in symbiosis with the economic and ecological needs of local communities and regions in the postwar period. They could help overcome the traumas and losses of the war. At the same time, protected natural areas that have been adversely affected by the war must be restored. The aim of the article is represented vouching, as public private partnership, which can attribute economic privileges to the results of innovation activities. Our research is devoted to the problems of the formation and use the vouching tool in the  field of conservation work, advantages and disadvantages of implementing the mechanism of vouching contracts are considered both for the Nature Reserve Fund’s institutions, and for representatives of the private sector of the economics. The military the Russian invasion in Ukraine have led to numerous transformations in the social, economic, political, ecological and regulatory field. The deviant behavior as a social phenomenon can negatively affect not only the individual, but also others, and even the economic well-being of the region. \u0000For Ukraine Russian invasion means destruction of existing markets, business collaborations and the formation of new vectors of military and civilian activities. \u0000The research purpose is to determine and institutionalize the main cost-effective forms of economic activity in protected areas, and the formation of cooperation's vectors of nature reserve fund with territorial communities and regional business groups. For example, franchising agreements are determined, not only as forms of contractual cooperation, but also as innovative start-up concept in the field of reserve fund, the possibility of carrying out economic activity under a state brand (logo, trademark), obtaining additional guaranties for the development of businesses and the formation of constant investment flows to protected areas. Thanks to franchising agreements, I propose the formation of double investment flow to protected areas: passive – for the use of the brand (logo) of the protected area itself, active - dividends for the actual production or services provided by the subject of business activity.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126075023","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":"PECULIARITIES OF USING ERP- AND CRM-SYSTEMS FOR AUTOMATION OF ENTERPRISE MANAGEMENT","authors":"Anastasiya Kovpaka, I. Saukh, Svitlana Pavlova","doi":"10.35433/issn2410-3748-2022-1(30)-7","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-1(30)-7","url":null,"abstract":"This publication is devoted to the problem of informatization and automation of management at the enterprise. The study found that the use of innovative systems is becoming increasingly popular in the Ukrainian market. Automation plays a crucial role in ensuring the growth of efficiency indicators of economic activity, but among domestic enterprises, there is a problem in choosing the use of a particular information system. This article describes the main advantages and disadvantages of ERP and CRM systems. Approaches to definitions are defined, and the concepts of ERP and CRM as methodologies of effective resource planning and system of automation of interaction with clients are revealed. A comparative analysis of ERP and CRM systems is carried out. The main functions of CRM systems are studied, among which: are the formation of a single information client base; working time management; optimization of communications within the company; sales planning. The place of the customer in the customer relationship management system is determined. The main modules of the ERP system are analyzed, namely: finance, personnel, sales, procurement, production, logistics, service, research and development, and assets. A detailed description of the functional solution when using the resource management system is given. The main tools of ERP and CRM systems are identified. As a result of the analysis of the modern market of information systems the main suppliers of software products and their weight in the given market segment are defined. A number of software products of ERP and CRM systems popular in Ukraine have been studied. The level of implementation of CRM systems by industry structure is determined. It is established that the maximum result from the implementation of CRM systems is possible only when they are implemented together with the integrated internal ERP system.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114494199","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 OF MANAGEMENT OF PRODUCTION ENTERPRISES OF THE ENTERPRISES OF THE FRUIT AND VEGETABLE CANNED INDUSTRY OF UKRAINE","authors":"L. Sulimenko, S. Viter","doi":"10.35433/issn2410-3748-2022-1(30)-13","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-1(30)-13","url":null,"abstract":"The article analyzes the current state of production development of enterprises in the fruit and vegetable canning industry by business entities and by region. Based on the conducted statistical researches it is established that in 2020 the number of operating business entities in the industry decreased, the volume of canned fruits and vegetables produced decreased in the context of most items. The factors of influence of organizational and technological features of fruit and vegetable canning production which need to be considered at the organization of the account of expenses of manufacture and calculation of prime cost of production are defined and specified. Guided by NP (S) BU 16 and Guidelines №373, the grouping of costs by costing items has been improved, which will increase the efficiency and effectiveness of cost control and analysis, improve the process of planning, accounting and calculating the production cost of canned fruits and vegetables. In particular, it is proposed to allocate such costing items as \"Fuel\", \"Electricity\", \"Water\", which are used for technological purposes, to control the formation of direct costs and analyze their share in the structure of production costs. The article \"Raw materials\" is proposed to be divided into articles \"Raw materials\" and \"Purchasing materials\", which will help not only to improve the planning and control of material costs, which account for a significant share (more than 70%) in the cost structure, but also to determine their impact to the level of production costs. The importance and peculiarities of the organization of return waste accounting are considered. The structural elements of accounting and analytical support of production management are identified, the tasks of financial and management accounting are defined as the main information tools for production cost management, the necessity of using the subsystem of social and ecological accounting is substantiated. environmental friendliness and food safety of food products.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131325106","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":"INTERNAL STAKEHOLDERS AND THEIR ROLE IN PROVIDING SELF-SUFFICIENT DEVELOPMENT OF STATE FORESTRY ENTERPRISES","authors":"Y. Moroz, Maksym Pyrsnin","doi":"10.35433/issn2410-3748-2022-1(30)-10","DOIUrl":"https://doi.org/10.35433/issn2410-3748-2022-1(30)-10","url":null,"abstract":"The issue of substantiation of the role of domestic stakeholders in the formation of financial resources to provide state forest enterprises with assets in a modern competitive market environment is covered. The main motivational approaches to the development of forestry of owners and employees of state and municipal enterprises through the creation of profits and labor costs are considered. The system of internal stakeholders is substantiated and mutual expectations and threats of business, owners and employees of enterprises are determined. A comprehensive analysis of the participation of internal stakeholders of state forestry enterprises in ensuring their economic activities is performed. \u0000It is established that in the field of forestry and logging in 2020, 56.0 thousand employees were employed, for which enterprises bear costs of about UAH 8 billion. (37.3% of net income), and their participation in the formation of financial resources according to the balance sheet is more than 8% of asset value. The state, as the owner and internal stakeholder of forestry enterprises, is investing UAH 5.7 billion in the creation of their own capital. (47.5% of total assets). \u0000It is substantiated that internal stakeholders are stakeholders who directly participate in the economic activity of the enterprise as its resource potential, through the system of management functions or operations of the technological process endowed with the ability to influence the development and competitiveness of business, and their interests directly depend on business results. \u0000In relation to the state policy for forestry enterprises, the expediency of changing the distribution of value added created by them by elements of taxes, profits and depreciation is recognized. Emphasis is placed on such ways of stimulating the activity of employees as the participation of employees in the distribution of created added value, the formation of the social package and in investing income in equity.","PeriodicalId":286389,"journal":{"name":"Economics. Management. Innovations","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115717228","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}