Vìsnik Sumsʹkogo deržavnogo unìversitetu最新文献

{"title":"SPECULATIONS ON THE FOREIGN EXCHANGE MARKET OF UKRAINE","authors":"D. Bychenko","doi":"10.21272/1817-9215.2021.2-17","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.2-17","url":null,"abstract":"The foreign exchange market gives a great impetus to economic development and is one of the most critical parts of the financial market. The global daily turnover in the foreign exchange markets (FOREX) has exceeded USD 6.7 billion. At the same time, speculation in the markets gives a qualitative impetus to its development. Of course, it can partially destabilize the situation with quotations due to their ignorance, but in most cases, it is also helpful for the general state of the market. These concepts were studied by the founder of modern economics - J. Keynes, and foreign scientists M. Poyarliev and J. Levych, and Ukrainian scientists also did not bypass this issue. They considered more the peculiarities of the development of the foreign exchange market of Ukraine and the basics of its regulation. Furthermore, only a few considered the process of hedging currency risks and, in part, speculation.\u0000The primary purpose of this article is to study the role of speculation in the foreign exchange market of Ukraine and assess their impact on the foreign exchange market development in recent years. We have achieved this goal, namely to consider the main trends of the foreign exchange market in the last three years. On the positive side, Ukraine has already moved away from maintaining the exchange rate, and the NBU is trying to accumulate certain reserves. It is not easy to trace the positive dynamics in the foreign exchange market development due to the impact of pandemic-related lockdowns. There is a noticeable tendency in the market to devalue the Ukrainian hryvnia. We will also consider the types of traders and their main strategies. Pay special attention to care trade and momentum as the most profitable in the foreign exchange market. The core trade is based on the investor's desire to benefit from the difference in interest rates on different currencies, taking into account the risks. The moment is already based on technical analysis from the trader to decide to invest. This study will be helpful for both students and researchers studying financial markets, especially the foreign exchange market. Perhaps ordinary citizens of Ukraine will take it into account and expand their knowledge in the field of investment and trading in currency pairs because a similar article that would it did not concern the Ukrainian market, which is the value of this work.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"12 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":"133070331","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":"CONSULTING AND OUTSOURCING AS A MODERN ENTRY MANAGEMENT INSTRUMENT","authors":"T. Savchenko, A. Iaroshyna","doi":"10.21272/1817-9215.2019.2-1","DOIUrl":"https://doi.org/10.21272/1817-9215.2019.2-1","url":null,"abstract":"With the transition to post-industrial society, a revolution in the business and technology has taken place. Innovation has begun to require a high level of training and rapid adaptation to the trends of the digital era, and in this regard, managers are in dire need of rapid training. Human capital has come to the fore, so consulting and outsourcing services have become quite popular and necessary tools for managing an enterprise.\u0000In the article we have explained the essence of the concepts of \"outsourcing\" and \"consulting\". We have considered the main motives of the management personnel, regarding the transition to outsourcing, ie delegation of certain business processes to an outsourced organization - the executor. We have learned that outsourcing services can be broadly divided into two parts: business process (both manufacturing and non-manufacturing) and outsourcing of IT services. Based on this classification, we have analyzed the world market and identified trends in the use of outsourcing by species in Ukraine. \u0000In our work we have identified the main types of consulting services and historical prerequisites for their development. Having analyzed the international rating editions, we have found out modern trends of consulting services, and analyzed the market in Ukraine. Much attention is paid to the general and distinctive features of outsourcing and consulting. The hypothesis of the effectiveness of consulting and outsourcing as an innovative tool of enterprise management is proved in the article.\u0000Keywords: outsourcing, consulting, IT outsourcing, business process outsourcing, accounting, management decisions.","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":"115392178","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":"BEHAVIORAL THEORY AND ACCOUNTING SYSTEM","authors":"I. Burdenko, A. Korol","doi":"10.21272/1817-9215.2021.4-13","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.4-13","url":null,"abstract":"The article is devoted to the study of the essence of behavioral theory and its relationship with accounting as a system. Behavioral theory studies and explains human behavior through incentives and punishments and today this theory is interdisciplinary, because it allows you to predict human behavior during management decisions in the process of economic activity. Behavioral science is a component of economic psychology, which analyzes and studies the behavior of people using a systematic approach, that is, the object is considered as a system in whole. The role of behavioral science is unquestionably important in economic relations, because the use of its main features will allow you to gain advantages among competitors in the common business space, improve production due to more efficient labor of workers, and even before understand this or that decision of both opponents and partners. Behavioral theory is based on the appropriate link between the information needed to make decisions and the response of different individuals or even groups of individuals to it to meet their own needs or solve certain problems. The work summarizes the main features of behavioral theory and identifies it as the main targets that are directly related to the profession of \"an accountant.\" According to behavioral theory, the behavior of an employee, in our case an accountant, can be conditionally divided into respondent and operant. A study of the main characteristics of behavioral science led to the need to identify its relationship with the accounting system. Behavioral theory interacts and affects precisely the technical and organizational subsystems of accounting, which directly affects the final product of the accounting system itself - management decision-making by stakeholders and other users. The result of the behavioral approach is the formation of professional judgment directly among employees of accounting, management and stakeholders. It is proved that behavioral theory not only explains the behavior of an accountant, but also has an impact on the formation of his \"Hard skills\" and professional judgment, which directly affects the management decisions of users of accounting information. In addition, in the article it is reasonable that modern targets of behavioral science correlate with the goals of sustainable development and contribute to the harmonic and sustainable development of the economy and society.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"95 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":"114861303","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":"ECONOMIC EFFICIENCY EVALUATION OF WIND ENERGY INSTALLATION INTRODUCTION AT AN INDUSTRIAL ENTERPRISE","authors":"O. Karpishchenko, A. Horbul","doi":"10.21272/1817-9215.2021.4-7","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.4-7","url":null,"abstract":"In the conditions of permanent and rapid world energy prices growth, the electricity generation using renewable energy sources (RES) introduction is becoming increasingly important. Given Ukraine's aspirations to join the European Community, incentives for electricity generation through RES have been introduced at the state level. The main tool of electricity producers’ stimulation is the \"green tariff\". Its size significantly exceeds the cost of purchasing electricity from traditional generation sources, which contributes to the development of this area of energy.\u0000At the same time, insufficient attention is paid to the own electricity generation introduction based on RES by industrial enterprises, which has become especially relevant given the rapid rise in natural gas prices in 2021 and the corresponding increase in prices for other energy sources.\u0000The goal of this article is to study the feasibility of a wind farm introducing to meet industrial enterprises electricity needs.\u0000The objectives of the study are to analyze the wind energy using advantages and disadvantages and practical aspects of such equipment use, assessing the possibility and feasibility of using it in an industrial enterprise under the \"green\" tariff. The economic aspects of such an innovation are also considered.\u0000The required electrical power of the furniture production enterprise needs have been calculated. The economic substantiation of expediency of wind power plant for full maintenance needs in the electric power is carried out. Calculations of the required power plant capacity, wind speed, payback period of investments have been made.\u0000The results of the study can be used to decide alternative power sources introduction in similar enterprises. And also can be taken as the plan of electrification basis for enterprises of other branches.\u0000Further research is planned to consider to options for the solar power plants, hybrids of solar and wind power plants introduction to meet the individual industrial enterprise’s needs, as well as batteries to store excess energy and equalize the generating capacity utilization in conditions of daily load fluctuations.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"84 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":"117275818","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 MARKET OF UKRAINE - A MODERN LOOK AT THE ESSENCE OF THE CONCEPT","authors":"I. Blahun","doi":"10.21272/1817-9215.2019.2-2","DOIUrl":"https://doi.org/10.21272/1817-9215.2019.2-2","url":null,"abstract":"The article presents a modern view of understanding of \"financial market\" concept, as the development of financial technologies gradually influences the change of paradigm of its functioning, new financial institutions, institutions of market infrastructure, financial instruments are emerging, as well as the development of forms of alternative financing. On the base of the systematization, it is determined that the term \"financial market\" in the current scientific literature is considered from three positions, first as a mechanism of distribution of financial resources, secondly, as a system of economic relations, and thirdly as a set of markets and institutions. As a result of the research on the contrary to the popular opinion that the financial services market and the financial market are two separate markets, it has been substantiated that the financial services market is a part of the financial market, because financial instruments are formed through the provision of financial services. The financial market and the market of financial services have common subjects - financial intermediaries (banks, insurance companies, non-government pension funds, investment funds, etc.), but at the same time the objects of these two markets are different. Financial instruments are objects for financial markets, and services – for the market of financial services.\u0000Through the process of financial services providing, financial intermediaries ensure the fulfilment of the basic function of the financial market, which is the redistribution of financial resources in the economy, thereby creating financial assets, liabilities, etc., which is the basis for the formation of financial instruments. Taking into account of the impact of fintech on the development of the financial market, author's definition was presented in this work as a system of financial institutions (market subjects), which create the conditions for transactions with financial instruments of economic agents (market objects) using appropriate infrastructure and financial technologies.\u0000Transfer of flows of financial resources in the economy at national, subnational and global levels, adequate assess of financial risks and ability to absorb exogenous and endogenous shocks were determined as a purpose of the functioning of the financial market.\u0000Keywords: fintech, financial instruments, financial institutions, financial services market, financial system,\u0000financial services..","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"131 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":"122489527","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 INCLUSION AS A DRIVER PROVIDING FINANCIAL SECURITY IN UKRAINE","authors":"V. Lukianykhin, O. Lukianykhina, Ya. Sorokolit","doi":"10.21272/1817-9215.2020.2-9","DOIUrl":"https://doi.org/10.21272/1817-9215.2020.2-9","url":null,"abstract":"The article explores and summarizes the approaches of scientists to the definition of \"personnel management\", forms the author's definition as a set of interrelated methods, principles and forms of organizational mechanism for the formation, reproduction, development and utilization of personnel, creating optimal work conditions and employee motivation. The application of personnel management methods in successful business entities is analyzed on the example of companies included in the rankings of the best employers of Ukraine, in particular, whose production facilities are located in Sumy region - \"Mondelis Ukraine\" (Trostyanets) and \"Farmak\" (Shostka). It is concluded that the successful implementation of personnel management strategy (HR-strategy) is possible only with the correct composition of tools of administrative and economic influence, which can be supported (depending on financial capacity, management sentiment, accepted business practices, etc.) by socio-psychological methods. According to Hay-McBerAssociates' approach, six leadership styles have been identified. The author's vision presents their evolution (from the use of mostly administrative to the most modern methods (including coaching). The personnel management system of the «Sumy Road Maintenance Department Branch» has been studied. An assessment of the capabilities of this company to improve the efficiency of the existing personnel management system was made. Proposals for modernization of personnel management policy within the framework of administrative and economic methods in their interconnection and effective interaction are given. The most appropriate style of personnel management at the current stage of development of the organization is \"visionary\", which contributes to the formation of a successful long-term development strategy and the creation of perspectives for staff. But in today's reality, this style must be abandoned with the prospect of moving to a democratic version, reducing the share of administrative methods and increasing the importance of economic methods as more progressive methods of stimulating labor. In addition, it is determined that to increase the efficiency of personnel management of the Branch it is proposed to use modern HR-software with the use of cloud technologies for application in management activities. The analysis of IT-operators and their products allowed to identify quite interesting proposals (Microsoft, SAP, Terrasoft), but the main limitation to the use of these programs in the activities of the Branch is the high cost of use (up to 50,000 UAH / month). That is why we offer to utilize the software product \"PeopleHR\" of the company \"PeopleFource\", which has not yet gained much popularity in the Ukrainian market. This is a fairly full-featured program aimed at medium-sized businesses. It was also decided to focus on the system of additional bonuses for staff depending on the length of service and compliance with labour discipline, a","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"40 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":"123797129","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":"ROAD MAP ON MODERNIZATION AND DEVELOPMENT OF ENERGY SMART GRID: EUROPEAN EXPERIENCE","authors":"Y. Matvieieva","doi":"10.21272/1817-9215.2021.2-5","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.2-5","url":null,"abstract":"Countries around the world are developing roadmaps for the modernization and development of energy networks in order to increase energy and economic efficiency, the introduction of tools for rational energy consumption, improving the reliability, sustainability and quality of electricity. At the same time, special interest is paid to the base of using innovative technologies and renewable energy sources. This article provides a bibliographic review of publications in the field of European experience in developing a roadmap for the modernization and development of energy grids. During the analysis, a selection of papers for 2010-2021 was selected from the Scopus® database, which contains bibliographic information about scientific publications in peer-reviewed journals, books and conferences.With the help of VOSviewer software were identified five clusters of research in the context of forming a roadmap for the modernization and development of energy grids. The first cluster is related to energy efficiency issues. This cluster has the most relationships with other clusters. The cluster contains key concepts such as roadmap, international roadmap technology and Smart Grid technology. The second cluster was formed on the basis of research on different types of energy resources. In the third cluster, most connections are found in terms of «sustainable development». The fourth cluster forms the key concepts related to energy policy and standardization. The fifth cluster includes energy development factors studied by developed countries. In turn, the article identifies the countries that are most interested in the deployment of the road map and the implementation of \"Smart Grid\" projects. Thus, the most actively studied this issue by such countries as Germany, Denmark, Sweden, Great Britain, Italy, Austria, the Netherlands, France. According to the results of the database of the Center for Joint Research \"Smart Electricity Systems and Interoperability\", the implemented Smart Grid projects by EU countries were analyzed. The main tasks of the modern energy model are outlined.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"79 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":"126248044","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":"REPORTING AND FINANCIAL INTERMEDIARIES: META-ANALYSIS OF KEY CONCEPTS","authors":"Y. Serpeninova, A. Yaroshyna","doi":"10.21272/1817-9215.2021.3-2","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.3-2","url":null,"abstract":"Financial intermediaries increase the efficiency of capital allocation by accumulating it between the parties to match the needs of all stakeholders. Due to market imperfections and information asymmetries, financial intermediaries have moved from traditional banking to intermediaries that are more complex: investment banks, pension funds, venture capital funds, mutual funds and hedge funds. The interrelation between intermediaries and economic indicators is a topic of discussion for many scholars around the world. The final opinion on this does not yet exist, because the hypotheses that are put forward are polar in nature. This study is based on the assumption that financial intermediaries have a positive impact on economic development. This study is aimed at bibliometric analysis by means of VOSviewer v.1.6.16 to identify key contextual areas of the research topic. The paper identifies numerous trends in the study of financial intermediation. The main national and foreign approaches to the studied concept are systematized. Key subject groups of the studied phenomenon are revealed. The most cited authors who worked in this direction are analyzed. Articles on key aspects of the study were clustered. The connection between the concepts of \"financial intermediation\" and \"non-financial reporting\" is revealed. Google Books Ngram Viewer and Google Trends analyzed the frequency of mentions of research concepts and the frequency of user queries. As a result, on the basis of 405 documents indexed by the Scopus database during 2012 - 2018, 6 clusters were identified, focusing on: the place of financial intermediaries in the financial system; role in ensuring financial stability; the prerequisites for the formation of this phenomenon; roles in the financial market; interactions between financial intermediaries and systemic risks; connection with shadow banking. The growing number of mentions of the research topic among Ukrainian and foreign scientists indicates an increased interest in the nature and role of this phenomenon.","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":"129220613","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":"CLUSTERIZATION OF MACHINE-BUILDING ENTERPRISES OF THE SUMY REGION AS A CONVERGENCE OF BUSINESS AND SCIENCE","authors":"Iu. Halynska, D. Zhyvytskyi, D. Halynskyi","doi":"10.21272/1817-9215.2019.4-9","DOIUrl":"https://doi.org/10.21272/1817-9215.2019.4-9","url":null,"abstract":"The introduction of the Cluster of enterprises of machine-building industry of Sumy region is caused by a number of problems that the machine-building industry has faced recently, namely the unprofitable maintenance of large machine-building enterprises in Sumy region due to the unloaded production and downtime of production sites. This leads to job cuts, the removal of highly qualified personnel from the region and the country and, as a consequence, to the lack of income in the city budget. Therefore, there is an urgent need to implement a policy to support the economic development of the region, namely the machine-building industry as the foundation of the Sumy economy. Also, the Cluster approach as a form of organization of the national economy is widely used today by the leading countries of the world, and it is an effective tool for the development of the economy of the regions, this can be seen on the example of the economies of Japan, the USA, South Korea and other countries.\u0000\u0000Studies have shown that the formation of a Cluster in the machine building industry of the Sumy region is possible in the form of a triad (state - science - business). In Sumy region there are innovative and active enterprises that are dynamically developing in the field of mechanical engineering. At the same time, they have high scientific and technical potential and developed production bases. These enterprises can successfully operate and develop in the field of import substitution. A distinctive feature of their activities is the significant scientific and technical potential in the development of production of products for the oil and gas complex and the chemical industry. Therefore, the introduction of a Cluster of enterprises in the machine-building industry of Sumy region will help to increase the competitiveness of the national economy by achieving a balanced interaction between economic entities (business - state - science) and creating favorable conditions for the development and production of import-substituting compressor equipment for Ukrainian enterprises.\u0000The functioning of the Cluster involves improving the quality of both basic and vocational education to form a skilled workforce capable of introducing innovation, establishing synergies between research institutions and business structures for the purpose of knowledge transfer. The interaction between educational institutions and business entities should include: ensuring demand in the labor market (training specialists in the required professions); Improving the quality of educational services (concluding contracts with leading companies to acquire practical skills during training (internships and internships), attracting heads of leading companies to state examinations committees, which will facilitate a more objective assessment of educational services. The Cluster is that the state is one of three equal parties, each of which exercises its specific functions.\u0000The role of the state is to actively","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"19 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":"121617166","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 ECONOMIC ACTIVITY OF A MACHINE-BUILDING ENTERPRISE FOR FURTHER INTERNALIZATION OF NEGATIVE EXTERNALITIES IN SUSTAINABLE DEVELOPMENT","authors":"D. Kozlov","doi":"10.21272/1817-9215.2021.1-37","DOIUrl":"https://doi.org/10.21272/1817-9215.2021.1-37","url":null,"abstract":"Modern and current works and research on the subject of externalities are analysed. The problems of research of externalities by numerical analysis are determined. Some articles of the consolidated balance sheet and consolidated report on the financial results of the enterprise on the separation of externalities of economic activity of the machine-building enterprise are considered. For each balance sheet item and consolidated report, economic, social and environmental externalities are identified in accordance with the principles of sustainable development of the machine-building enterprise. Each item of the balance sheet and consolidated report is also considered by the nature of the impact of externalities, that is indicating negative and positive externalities. There are three groups of indicators of economic externalities. The coefficient of a separate item of expenditure, reflecting externalities, depending on the total amount of the balance sheet is determined. In order to calculate the effect of a separate external to net profit (loss), the weight estimate of each external is determined depending on the nature of the impact on the economic activity of the machine-building enterprise. To determine the impact of externalities on net profit (or loss) for each year, the sum of the coefficients depending on the total weight estimate was studied separately. The ratio of the change in the sum of the coefficients of externalities in comparison with the profit or loss of the machine-building enterprise is determined, and also the influence of externalities on the net profit is taken into account. The moments of transition of positive externalities to negative and on the contrary in relation to receiving profit or the task of loss are specified. The average value of the sum of the coefficients of externalities as a percentage of the balance sheet is given. Thus, the influence of the dependence of negative externalities on the final profit of the machine-building enterprise is determined. The need for further internalization of negative externalities for the development of social welfare and positive impact on the environment is identified.","PeriodicalId":412273,"journal":{"name":"Vìsnik Sumsʹkogo deržavnogo unìversitetu","volume":"110 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":"122572242","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}