Vìsnik Sumsʹkogo deržavnogo unìversitetu最新文献

{"title":"EVOLUTION OF MANAGEMENT ACCOUNTING: ESSENCE AND PRINCIPLES","authors":"O. Miroshnуchenko, O. Krukhmal, A. Khvostenko","doi":"10.21272/1817-9215.2022.3-5","DOIUrl":"https://doi.org/10.21272/1817-9215.2022.3-5","url":null,"abstract":"The article examines the theoretical and methodical aspects of the organization of management accounting, taking into account the conceptual-methodical and evolutionary aspects. The role of management accounting in the process of developing and making effective management decisions has been studied. The purpose of the article is to study the evolution of management accounting and generalize the approaches of domestic and foreign scientists to define the concept of management accounting. A well-structured and effectively functioning information system at the enterprise, which ensures effective management thanks to the use of reports prepared based on this system, is based on management accounting. The essence of management accounting is providing information that supports the implementation of the management process at its various levels. The demand for financial information from the management accounting system results from different decision-making and control situations arising under certain management conditions. Without it, rational management of the enterprise would be impossible. As a result of the conducted research, it was found that the introduction of management accounting at enterprises provides a complete picture of the enterprise's financial state and contributes to the adoption of effective and quick decisions. Thus, specific approaches of scientists regarding the interpretation of the concept of \"management accounting\" have confirmed that such accounting provides informational support to managers in decision-making, economic planning, and control over the implementation of the plan. Investigating the evolution of management accounting, it was found that it began to function in the 1970s. Its implementation at enterprises in those days contributed to changes in their organizational structures, which allowed companies to adapt to new operating conditions and stimulated the development of a new concept of development. It is also worth noting that management accounting is not mandatory at the moment, but is regulated independently by the management staff. Those enterprises that effectively use management accounting capabilities direct their efforts to find strategies for achieving business goals and choosing the most acceptable alternatives.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126938441","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 ARTIFICIAL INTELLECT FOR ORGANIZATIONAL DEVELOPMENT","authors":"O. Skrynnyk","doi":"10.21272/1817-9215.2019.1-16","DOIUrl":"https://doi.org/10.21272/1817-9215.2019.1-16","url":null,"abstract":"","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115989623","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":"IDENTIFICATION OF COVID-19 PANDEMIC INFLUENCE ON COUNTRY MACROECONOMIC STABILITY","authors":"A. Vysochyna, Iuliia Puhovkina","doi":"10.21272/1817-9215.2022.4-26","DOIUrl":"https://doi.org/10.21272/1817-9215.2022.4-26","url":null,"abstract":"During 2020-2021 the world community united the efforts to counteract the destructive impact of the COVID-19 pandemic not only on the life and health of the population but also on the state of country macroeconomic stability. The main task faced by the representatives of state authorities at the stage of the active development of the pandemic was the development and implementation of effective and quick tools to contain the spread of the coronavirus infection along with interventions to maintain the business and population well-being. In turn, during 2020-2021 scientists from all over the world focused their efforts on a multifaceted analysis of the causes, features and consequences of the pandemic in various spheres of life. The main goal of this study is to analyze the impact of the COVID-19 pandemic on the main parameters of the country macroeconomic stability and formalize the changes in patterns of this impact for a sample of European countries. The analysis was conducted for a sample of 15 European countries, including: Albania, Bulgaria, Croatia, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Moldova, Poland, Romania, Serbia, Slovakia, Slovenia and Ukraine during 2015–2021. The time range of the study covers both the pre-pandemic period and pandemic period. This will make it possible to assess the margin of macroeconomic stability in the countries before the outbreak of the pandemic, to reveal the scale of its destructive influence during the active stage of the pandemic, and also to find out the key changes in the analyzed parameters of macroeconomic stability in the pandemic and pre-pandemic periods. The literature review on a certain topic conducted in the work revealed that the most relevant indicators of the state of macroeconomic stability are GDP growth, %; the level of employment of the population, calculated according to the methodology of the International Labor Organization, %; consumer price index, %; current account balance, % of GDP. To fulfill the task set within the scope of the work, several stages were implemented: 1) determination by means of statistical analysis with calculation of the average levels of the relevant indicators for the sample of countries, their chain and base growth rates of the patterns of change in the determinants of macroeconomic stability in the countries included in the sample, in the pre-pandemic and pandemic period periods; 2) performing a cluster analysis using Ward clustering and constructing dendrograms in the Stata 14.2/SE software product for a selected group of countries in 2015, 2019, 2020 and 2021; 3) determination of patterns of macroeconomic stability in 15 European countries and patterns of their change caused by the impact of the COVID-19 pandemic. The results of the statistical and cluster analysis generally show that the COVID-19 pandemic has damaged the macroeconomic stability of the 15 European countries but the scale of the destructive impact is not the same: countries","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116737828","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":"ANALYSIS OF MODERN MODELS OF EMPLOYEES MOTIVATION IN INTERNATIONAL COMPANIES IN THE CONTEXT OF CULTURAL FEATURES","authors":"І. Diakonova, T. Shcherbyna, A. Yurchenko, Yu. Sinyagovsky","doi":"10.21272/1817-9215.2021.3-27","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.3-27","url":null,"abstract":"Globalization and integration have had a profound impact on the development of business communities in different countries. Thus, cultural conflict is inevitable. However, this should not be a problem for international business and communication. A manager in an intercultural organization must understand the most important motivating factors and effectively use the most powerful ones in different contexts. Creating appropriate incentives for the employee is an essential part of human resource management in enterprises. They are designed to mobilize the enthusiasm and initiative of employees in different ways to complete tasks and achieve the goals of enterprises with high performance and quality. An effective incentive mechanism can increase employees' enthusiasm and stimulate their inner potential to make significant and continuous efforts to achieve the company's goals.\u0000The study examines the impact of cultural differences on motivational factors in the context of human resource management. The authors analyzed the features of the American and Japanese human resource management styles. Based on a combination of Hofstede's 5-D model application to these countries and GWS surveys, they concluded that the model effectively identifies business culture characteristics.\u0000The largest number of significant factors influencing employee motivation refers to those ones in Hofstede's model that scored the highest points. Therefore, it makes sense to use them as a basis for developing incentives and compilation of compensation packages. This approach gives only approximate estimates. To obtain the most relevant motivation model, the HR department needs to design additional questionnaires to identify the individual characteristics of employees in international companies.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129630358","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":"ANALYSIS OF THE MAIN INDICATORS OF INDUSTRY DEVELOPMENT AS THE BASIS FOR THE FORMATION OF MARKETING STRATEGIC ACTIVITY OF DOMESTIC ENTERPRISES","authors":"L. Horeta","doi":"10.21272/1817-9215.2019.2-6","DOIUrl":"https://doi.org/10.21272/1817-9215.2019.2-6","url":null,"abstract":"The development and strengthening of the domestic industrial complex as a whole and of individual economic entities will be facilitated by the focus on the production of competitive high-tech intellectual products. Industrial enterprises should aim to produce products that will be in demand in the domestic and foreign markets, providing a significant proportion of gross value added and profit.\u0000The article analyzes the main indicators of industrial development of Ukraine (index of industrial production, volume of industrial products sold, profitability of operating activity of industrial enterprises, capital investments of industry, indicators of innovative activity in industry, share of industrial enterprises that have received profit, number of industrial enterprises, number of employed workers at industrial enterprises). Analysis of the main indicators of the development and functioning of domestic industrial enterprises determines the relevance of the implementation of appropriate marketing policy. Marketing policy should be a part of the general policy of industrial enterprises and foresee the development of measures aimed at modernizing market and product strategies. \u0000When developing measures of marketing strategic activity of domestic industrial enterprises, the following was taken into account: the existing potential of domestic enterprises in the market of industrial products of Ukraine and their strategic capabilities. According to the results of the analysis, a set of priority tasks aimed at the effective development of the domestic industry has been formed, the main components of marketing strategic activity of industrial enterprises have been identified and the prospects for further research have been formulated. \u0000Key words: mechanical engineering, competitiveness, strategic marketing activities, industrial enterprise.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128730454","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":"RANKING AND PRIORITIZATION OF RESPONSIBLE INVESTMENT PROJECTS IN THE SPHERE OF NATURAL PROTECTION AIMED TO ACHIEVE SDG13","authors":"A. Vorontsova, I. Makarenko, Yuliya Yelnikova, R. Fominov, Yulya Pugovkina","doi":"10.21272/1817-9215.2022.3-13","DOIUrl":"https://doi.org/10.21272/1817-9215.2022.3-13","url":null,"abstract":"Within the complex military-political situation in Ukraine and international and national initiatives to achieve Sustainable Development Goal 13 (International Strategy for Natural Disaster Risk Reduction, Sendai Framework Program and Strategy for Environmental Security and Adaptation to Climate Change), the importance of selecting projects for responsible investment in environmental protection is increasing significantly. The work emphasizes the importance of incorporating impact investment criteria, in particular, maximizing social and environmental impact while simultaneously achieving the targets of Sustainable Development Goals 13. The work is aimed at developing a methodology for ranking and prioritizing projects of responsible investment in the field of environmental protection to promote progress in Sustainable Development Goals 13 and its approval on the example of the projects of the \"Environmental safety\" direction under the Post-war Recovery Plan of Ukraine. The basis of the development of the methodology is the elements of decision-making theory (Laplace, Wald, Hurwitz and Savage criteria for choosing the best alternative solutions, Borda and Condorcet rules for optimal collective decisions) and a five-dimensional approach to assessing the impact of the studied projects.\u0000A special emphasis should be placed on the five-dimensional approach to assessing the impact of the researched projects, which makes it possible to evaluate their quality characteristics based on the dimensions of the essence of the project, its target audience, duration, environmental impact and risk management system. Among such criteria, it is worth mentioning the importance and effectiveness of the project's impact, progress in the sustainability targets, the characteristics of the stakeholders under the project impact, the duration of the results obtained from the implementation of the project, the environmental contribution of the enterprise in the form of a contractual result, the peculiarities of its risk management.\u0000The use of the developed methodology made it possible to identify the most priority nature protection projects, which included projects aimed at reclamation, conservation and protection of lands in the pilot territories, including those affected by the military aggression of the Russian Federation, restoration of forests, implementation of the national system of trading quotas for greenhouse gas emissions and eco-modernization of industrial and infrastructure enterprises","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"2021 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129275345","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":"PLACE AND ROLE OF SUPPLY CHAINS IN THE AGRICULTURAL INDUSTRY OF UKRAINE","authors":"L. Syhyda, N. Sigida","doi":"10.21272/1817-9215.2019.3-10","DOIUrl":"https://doi.org/10.21272/1817-9215.2019.3-10","url":null,"abstract":"The purpose of this article is to analyze the agricultural sector of Ukraine and to determine the importance of supply chains for industry efficiency increasing.\u0000As a result of the study, the main indicators of the agricultural sector functioning in Ukraine were analyzed. The obtained results make it possible to characterize the burning situation, as well as to develop appropriate proposals for its improvement in the future (taking into account marketing and logistical components). Almost 18% of the able-bodied population of Ukraine were employed in the agriculture sector in 2016. At the same time, the largest share of agricultural enterprises is located in three regions of Ukraine – Odesa, Dnipropetrovsk, and Mykolaiv.\u0000It is determined that in 2007-2016 there is a steady increase in agricultural production. It is enough to meet the internal needs of the population and export needs. It is proved that the basis of Ukrainian exports is primary agricultural products (wheat, corn, soybeans). Despite the gradual increase in food exports (by 16% from 2010 to 2016), the share of value-added goods in exports remains low. It indicates Ukraine's specialization as a supplier of raw materials on the world market.\u0000Besides, it is found that the share of imports for agriculture needs remains high. Mainly mineral fertilizers, agricultural machines, petroleum products are imported. The reason is that the need for these things is not fully met by domestic producers. Accordingly, it is determined that all the above requires the formation of internal supply chains of agricultural enterprises (they allow to establish relations between structural units) as well as external supply chains (they allow to establish partnerships with counterparties in Ukraine and abroad).\u0000It is established that in the supply chains’ formation it is necessary to take into account the main problems of the agricultural sector, in particular, the involvement of new producers of agricultural products in export activities; increasing the share of value-added products in exports; coverage of new markets in foreign countries. The solution to these problems is crucial for the country too.\u0000Keywords:\u0000agriculture, import, export, supply chain, industry.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124596430","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":"OUTSOURCING AS ONE OF THE PROMISING DIRECTIONS OF FUNCTIONING OF ENTERPRISES IN UKRAINE","authors":"O. Miroshnуchenko, S. Cherkasova, I. Katorska","doi":"10.21272/1817-9215.2022.1-2","DOIUrl":"https://doi.org/10.21272/1817-9215.2022.1-2","url":null,"abstract":"Outsourcing is a very effective tool in increasing the competitiveness and flexibility of the company and its successful reorganization. The article highlights the approaches of domestic and foreign scientists to the role of outsourcing in Ukraine and the world. We were convinced of the need for its evaluation and analysis. The results of the study showed the practicality of outsourcing in Ukrainian companies. The article identifies the need to change the legal framework governing this area. We identified the main problems and suggested ways to improve outsourcing. We have studied the world experience of applying this phenomenon in various fields. We analyzed the dynamics of countries around the world that use outsourcing. The purpose of this article is to study outsourcing as a tool to reduce costs and increase business profitability, its forms and types, sources of formation and development, the practice of outsourcing by different companies and development opportunities in domestic enterprises. Despite the large number of existing scientific papers on the evaluation of outsourcing as one of the links of national wealth, the issues of analysis are still incompletely worked out, and the methods used are contradictory. We conducted a comparative cost analysis using the option of outsourcing accounting and the content of its own accounting structure. The work analyzed the risks and disadvantages of using outsourcing services for Ukrainian business and developed a number of factors to improve outsourcing in Ukraine, namely: improving legislation, reviewing the tax system, holding large-scale conferences and symposia, marketing activities, restoring the education system. The analysis showed that to increase the role of outsourcing, special attention should be paid to the collection of systematization and analysis of information used in the decision to transfer business processes or functions. Qualitatively planned and mutually agreed outsourcing can significantly improve the company's performance and increase its market value.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"369 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124625737","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":"CONNECTIONS SMART GRIDS CONCEPT WITH UPDATES OF UKRAINIAN HEAT POWER","authors":"I. Vakulenko, S. Kolosok","doi":"10.21272/1817-9215.2019.1-2","DOIUrl":"https://doi.org/10.21272/1817-9215.2019.1-2","url":null,"abstract":"The article deals with the question of potential possibilities of using the smart grid concept in the heat power industry of Ukraine. The main obstacles that limit the development of smart grid in the heat and power complex of Ukraine are identified. Possible ways of development of the centralized system of heat supply of settlements on the basis of analogy with models of the district heat supply of the EU Member States are characterized. The factors identified as activation of which will facilitate the joint development of smart energy networks and the heat supply system in Ukraine.\u0000\u0000Key words: heat power, smart grids, models of district heating","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129532790","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":"FINANCIAL FORECASTING AND PLANNING AS A PREREQUISITE FOR MAKING MANAGEMENT DECISIONS","authors":"T. Zhukova, R. Hrybinichenko, I. Plikus","doi":"10.21272/1817-9215.2021.2-1","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.2-1","url":null,"abstract":"Today, the modern conditions of economic activity constantly require competent financial planning and forecasting of economic activity of the enterprise. In countries with developed market economies, the improvement of tools and methods of financial planning and forecasting is constant and quite significant. Without financial planning, it is impossible to achieve the level of enterprise management, which ensures its market success, continuous improvement of capacity and social development of the team. No other type of planning can have such a general, global significance for the company, as finance covers all parties and areas of its activities without exception. The relevance of this work is to study the construction of plans and forecasts that allow the company to forecast and take into account current and future changes in the external environment, as well as adjust the internal factors of financial and economic activities for their development and further growth. The article examines the historical aspects of the emergence of financial planning and forecasting in enterprises, and defines the essence of planning (forecasting) as a management function. The paper highlights the types and functions of financial planning and forecasting, which significantly helps to understand the meaning of these concepts. The methodological aspects of the organization of financial planning and forecasting at the enterprise in making managerial decisions were also studied and the organizational and economic stages of financial planning and forecasting were determined. It is substantiated that the financial plan development is a logical conclusion of the enterprise business planning process as a whole and makes it possible to assess the net results of its management in the planning period. It is emphasized that the results of the financial plan are necessary to generalize information concerning the sources and time of flow of funds as well as the amount of these flows, their scope, meeting the demand for funds and their availability, as well as possible financial status during and at the end of the planning period. We analyzed the economic efficiency of financial planning and forecasting of the enterprise and highlighted methods for optimizing planning and forecasting in management decisions. It is proved that the company of interest can significantly improve its index number in the coming periods. It is concluded that the stability of the enterprise is achieved by efficient and rhythmic restructuring of the enterprise due to skillful management of the production assets and sources of their formation. Through planning or forecasting the enterprise’s activity is accompanied by optimal solutions and the right company profile, which contributes, to high financial performance.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129292681","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}