Black Sea Economic Studies最新文献

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PECULIARITIES OF CONSTRUCTION OF THE SYSTEM OF ANALYTICAL ACCOUNTING OF CALCULATIONS FOR PAYMENTS TO EMPLOYEES 职工薪酬核算分析会计制度建设的特点
Black Sea Economic Studies Pub Date : 2020-07-01 DOI: 10.32843/bses.55-34
V. Kuz
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引用次数: 0
THE PLACE OF UKRAINE ON THE WORLD BARLEY MARKET 乌克兰在世界大麦市场上的地位
Black Sea Economic Studies Pub Date : 2020-07-01 DOI: 10.32843/bses.55-2
V. Kuzina
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引用次数: 1
MANIFESTATIONS OF THE ECONOMIC CRISIS OF 2020 AND PROSPECTS OF PRICING IN THE STABILIZATION OF FINANCIAL AND ECONOMIC CONDITIONS OF ENTERPRISES 2020年经济危机的表现和企业财务经济状况稳定中的定价前景
Black Sea Economic Studies Pub Date : 2020-07-01 DOI: 10.32843/bses.55-17
Serhii D. Koval
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引用次数: 0
THE ROLE OF NON-STATE PENSION FUNDS IN THE FORMATION OF PENSION SAVINGS OF CITIZENS OF UKRAINE 非国家养老基金在乌克兰公民养老金储蓄形成中的作用
Black Sea Economic Studies Pub Date : 2020-07-01 DOI: 10.32843/bses.55-31
I. Pryimak, Vladyslava Matskova
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引用次数: 2
TAX FREE: WORLD EXPERIENCE AND DOMESTIC PRACTICE 免税:世界经验和国内实践
Black Sea Economic Studies Pub Date : 2020-07-01 DOI: 10.32843/bses.55-28
O. Kliuchka, I. Chunytska, Mariia Kovalchuk
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引用次数: 1
NATIONAL AND INTERNATIONAL FEATURES OF THE RELATIONSHIP BETWEEN THE ACCOUNTING AND TAX POLICIES OF ENTERPRISES 国内与国际特征的企业会计与税收政策关系
Black Sea Economic Studies Pub Date : 2020-07-01 DOI: 10.32843/bses.55-33
Y. Izmaylov, I. Yegorova
{"title":"NATIONAL AND INTERNATIONAL FEATURES OF THE RELATIONSHIP BETWEEN THE ACCOUNTING AND TAX POLICIES OF ENTERPRISES","authors":"Y. Izmaylov, I. Yegorova","doi":"10.32843/bses.55-33","DOIUrl":"https://doi.org/10.32843/bses.55-33","url":null,"abstract":"The article considers the relationship between accounting and tax policy of enterprises. It is proved that scientists define accounting and tax policy of enter- prises in different ways. Based on the analysis of national and international scientific works, the author's definition of accounting and tax policy of enterprises is proposed. It is substantiated that the accounting policy should be understood as a set of accounting principles, methods, procedures and measures to provide external and internal users of accounting information. It is recommended to understand the tax policy of the enterprise as a combination of principles, methods and stages used by the organization to optimize the tax burden, the formation and submission of tax returns. Recommendations on organizational and methodological bases of formation of accounting and tax policy for increase of efficiency of management of activity of the enterprise are substantiated. It is determined that the result of the chosen accounting policy should be the choice of accounting methods for a particular entity to prepare reports that meet the qualitative characteristics, including information on social, innovative and environmental development. It is proved that the correct formation of accounting policy and its system organization depends on accounting as an important source of information for enterprise management and external users. The comparative analysis of features of formation of accounting policy in Ukraine and in foreign countries is carried out. The directions of improvement of the system of interrelation of accounting and tax policy of business entities for making effective management decisions and optimization of the tax burden are identified. The main positive and negative mega-, macro- and microeconomic factors influencing the accounting and tax policy with synergetic effects of their mutual influence on management decisions by managers of enterprises are identified. Based on the positive experience of the world, the ways of formation, improvement and development of interconnected accounting and tax policy of enterprises in Ukraine are proposed.","PeriodicalId":288313,"journal":{"name":"Black Sea Economic Studies","volume":"186 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120917858","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}
引用次数: 0
COMPETENCE APPROACH IN STRATEGIC POSITIONING OF AVIATION ENTERPRISES OF UKRAINE 乌克兰航空企业战略定位中的能力取向
Black Sea Economic Studies Pub Date : 2020-07-01 DOI: 10.32843/bses.55-18
Nazariy Liskоvyсh
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引用次数: 2
PECULIARITIES OF INTELLECTUAL CAPITAL ASSESSMENT IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF THE AGRICULTURAL SECTOR OF THE ECONOMY OF UKRAINE 在乌克兰经济的农业部门可持续发展的背景下智力资本评估的特点
Black Sea Economic Studies Pub Date : 2020-07-01 DOI: 10.32843/bses.55-9
I. Yasnolob, T. Chayka, Ivan Tereshchenko
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引用次数: 0
FEATURES OF A STARTUP AS AN INNOVATIVE PROJECT 创业公司作为创新项目的特征
Black Sea Economic Studies Pub Date : 2020-07-01 DOI: 10.32843/bses.55-21
I. Sedikova
{"title":"FEATURES OF A STARTUP AS AN INNOVATIVE PROJECT","authors":"I. Sedikova","doi":"10.32843/bses.55-21","DOIUrl":"https://doi.org/10.32843/bses.55-21","url":null,"abstract":"","PeriodicalId":288313,"journal":{"name":"Black Sea Economic Studies","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126733219","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}
引用次数: 0
ORGANIZATIONAL PRINCIPLES OF ACCOUNTING AND ANALYTICAL SUPPORT OF ECONOMIC SECURITY OF AGRICULTURAL ENTERPRISES 农业企业经济安全核算的组织原则与分析支持
Black Sea Economic Studies Pub Date : 2020-07-01 DOI: 10.32843/bses.55-32
S. Vasylishyn
{"title":"ORGANIZATIONAL PRINCIPLES OF ACCOUNTING AND ANALYTICAL SUPPORT OF ECONOMIC SECURITY OF AGRICULTURAL ENTERPRISES","authors":"S. Vasylishyn","doi":"10.32843/bses.55-32","DOIUrl":"https://doi.org/10.32843/bses.55-32","url":null,"abstract":"","PeriodicalId":288313,"journal":{"name":"Black Sea Economic Studies","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132796319","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}
引用次数: 0
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