Scientific Bulletin of Flight Academy. Section: Economics, Management and Law最新文献

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SOCIAL MARKETING OF AN ENTERPRISE AS AN EFFECTIVE TOOL FOR SOLVING SOCIETY'S PROBLEMS 社会营销是企业解决社会问题的有效工具
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2023-8-116-121
I. Tubolets, V.A. Taranenko
{"title":"SOCIAL MARKETING OF AN ENTERPRISE AS AN EFFECTIVE TOOL FOR SOLVING SOCIETY'S PROBLEMS","authors":"I. Tubolets, V.A. Taranenko","doi":"10.33251/2707-8620-2023-8-116-121","DOIUrl":"https://doi.org/10.33251/2707-8620-2023-8-116-121","url":null,"abstract":"This article aims to consider examples of organisations that follow the concept of social marketing, to analyse the relevance of applying the principles, methods and tools of social marketing to solve social problems, and determining the effect of applying the concept of socially responsible marketing at the enterprise. The theoretical, methodological, and practical basis of the research was the fundamental marketing provisions and scientific works of domestic and foreign scientists on social marketing. During the processing and analysis of information, general scientific methods of analysis and synthesis were used. Social marketing methods and tools are more trusted than commercial ones, as it affects a larger part of the population; promotes active behaviour change over a certain period of time; stimulates behaviour change with limited resources and develops creative ideas. Social marketing focuses on human benefit rather than on increasing economic opportunities. It is important to meet the social needs and interests of customers and society, so the concept of social marketing creates a marketing strategy that offers consumers the value of improving the well-being of all segments of the population. It is a more complex version of corporate social responsibility and marketing strategy. The scientific novelty of the results obtained is to further deepen the theoretical provisions, to develop scientific and methodological principles and practical recommendations regarding the application of tools, methods and principles of social marketing in the enterprise. The practical significance of the obtained results is that the use of social marketing in an enterprise helps to create a positive image of the company among consumers, which will increase sales due to the formation of a holistic perception of the company by different groups of people. The concept of social marketing focuses on social responsibility and is closely linked to long-term development. Social marketing is a market activity whose priority is to improve the lives of individuals, social groups, and society as a whole. Key words: business project, environmental friendliness, public interests, product competitiveness, social marketing concept, brand loyalty, social marketing initiatives, socially responsible marketing.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":" 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120931728","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
FORMATION OF A CULTURE OF CONSCIOUS DIGITAL CONSUMPTION 形成有意识的数字消费文化
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2023-8-92-100
�lena ZA�TSEVA, V. Shuklina
{"title":"FORMATION OF A CULTURE OF CONSCIOUS DIGITAL CONSUMPTION","authors":"�lena ZA�TSEVA, V. Shuklina","doi":"10.33251/2707-8620-2023-8-92-100","DOIUrl":"https://doi.org/10.33251/2707-8620-2023-8-92-100","url":null,"abstract":"The article substantiates the necessity of forming a culture of conscious digital consumption. It is noted that the categorical apparatus of the main concepts of digital consumption is not unambiguous and is at the stage of formation. The evolution of a number of definitions from the initial research models of \"digital literacy\", \"digital competence\", \"digital consumption\" to the intermediate models of \"digital security\", \"digital inequality\" and the modern model of \"aware digital culture\" in the context of domestic and foreign researchers is studied. The importance of taking into account the aspects of planetary synergy is emphasized so that each state does not lose its own identity, but is also not antagonistic to world trends and forms its own type of digital culture, which would be determined by scientific, technological, socio-economic and educational development programs. The prerequisites of digital transformation, opportunities for e-business and the trends of digital consumption are identified, among which the main ones are: the growth of online shopping, the emergence of new digital markets, the use of digital payments, increased competition, the influence of social media and multi-channel promotion. It was emphasized that these trends have a great impact on personal and social life and the business environment, and digital transformation will continue at an accelerated pace in the future. The advantages and disadvantages of digital consumption are determined. It is noted that an important task today is the formation of a culture of conscious digital consumption to help citizens become more conscious and aware of the use of digital technologies and services, reduce the risks of problems and increase the benefits of their use. The importance of compliance with cyber security rules, ensuring protection of copyright and personal data and responsible use of digital resources was emphasized. Attention is focused on Digital minimalism as a process of restructuring daily habits and value system, consciously rejecting applications and sites that spam time, removing information noise and going offline of all processes that are susceptible to it. The authors claim that the experience of digital limitations is only the beginning for conscious consumption, management of digital experience, digital behavior and responsible consumption of digital content for benefit, not harm. Further research will be aimed at forming a mechanism for implementing the culture of conscious digital consumption into social life and business practice Key words: digital consumption, digital literacy, digital competences, digital security, digital responsibility, culture of conscious digital consumption.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"22 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120860689","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
Essential determinants, principles and classification of tourism 旅游的基本决定因素、原则和分类
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2022-6-113-119
V. Semenov, Diana Masniuk
{"title":"Essential determinants, principles and classification of tourism","authors":"V. Semenov, Diana Masniuk","doi":"10.33251/2707-8620-2022-6-113-119","DOIUrl":"https://doi.org/10.33251/2707-8620-2022-6-113-119","url":null,"abstract":"Abstract. The article describes the topic of classification of tourism. In fact, tourism is a complex system that covers the processes, connections. According to M. Malska, tourism is a type of recreation associated with going outside the place of residence. On the other hand, the concept of tourism is derived from the French \"tour\" (walk, trip) and is a leisure trip, one of the types of active recreation, according to World Tourism Organization (WTO) definition [1]. The main functions are economic, humanitarian, ecological and social. Tourism can be classified according to various criteria. Forms of tourism are determined by quantitative parameters. According to experts, now more than 50 % of all travel in the world is by individual transport. Western Europe, according to the popularity rating, is still ranked first by rail – 38 % of travel, followed by sea and river cruises – 30 %, followed by air transport – 22 % and 10 % - buses and cars. The most massive is the world market of recreational tourism, which covers more than 70 % of total revenues in the world and is characterized by a progressive pace of development and stability of tourist demand. Thus, in Western Europe it is 68 % of the tourism market, America – 76 %, South Asia – 73 %, Africa – 30 %. According to WTO statistics, sales of business tourism services are divided as follows: 70 % of sales are individual business tours; 13 % - conferences and seminars; 11 % - visiting and participating in exhibitions, fairs; 3 % - congress and incentive tourism [5, p. 67-74]. Ecological tourism is a type of rapidly developing tourism. According to WTO estimates, its share in world tourism is 2-4 %, but the annual growth rate reaches 30 %. In conclusion, the results of the review of classification in tourism, which accorded to WTO statistics. Year by year, tourism is growing incredibly fast, updating the data will include more specialists of the world, which will lead to development of the sphere. Nonetheless, there are a number of aspects that need to be considered and studied, which determines the prospects for further research. Key words: functions, forms of tourism, tour, travel, benefits, route, criterion, incentive, load, tourism product, parameters.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"25 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":"133154993","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 support of aviation activity 航空活动的组织支持
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2022-6-64-72
A. Zalevskyi, N. Chornogor
{"title":"Organizational support of aviation activity","authors":"A. Zalevskyi, N. Chornogor","doi":"10.33251/2707-8620-2022-6-64-72","DOIUrl":"https://doi.org/10.33251/2707-8620-2022-6-64-72","url":null,"abstract":"Abstract. The experience of successful aviation structures has shown that the effectiveness of their activities is largely determined by organizational support. There are four main approaches to the definition of \"organizational support\": structural, regulatory, process and system. It is proposed to define \"organizational support\" as a system of processes and procedures for sustainable operation of the enterprise in accordance with the developed strategy and objectives, which ensures orderliness of elements and relations by organizing the relationship between departments, providing them with necessary resources and establishing effective external communications. The following definition of organizational support of aviation activity is offered. establishing effective external communications. The definition contains elements of structural, regulatory, process and system approaches. Among the structural elements of \"organizational support of aviation activities\" are: organizational structure, which determines the composition and location of units of aviation entities, the internal order of elements and relations; creation of a rational production structure and organization of the main production processes, which are aimed at the implementation of the necessary production functions and performance of production tasks by the subjects of aviation activities and their units; resource support for the functioning of aviation entities - logistical, financial, personnel, information, methodological, etc .; organization of internal relations between the divisions of aviation entities and effective external communications. The aim of further research should be to study the specifics of organizational support of various aviation entities in the main production chain in the field of aviation and related support services, from basic and applied research in aircraft construction to the provision of aviation services. Key words: organizational support, aviation activity, aircraft, aviation, air traffic organization, air traffic service, use of airspace, use of aircraft, organizational structure, resource provision.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"108 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":"133222072","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
Theoretical and methodological basis of financial risk management of a strategic enterprise 战略性企业财务风险管理的理论和方法基础
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2022-6-52-63
T. Motashko, V. Martyniuk
{"title":"Theoretical and methodological basis of financial risk management of a strategic enterprise","authors":"T. Motashko, V. Martyniuk","doi":"10.33251/2707-8620-2022-6-52-63","DOIUrl":"https://doi.org/10.33251/2707-8620-2022-6-52-63","url":null,"abstract":"Abstract. The approaches given in national and foreign scientific literature to the definition of the essence of financial risk management of strategic enterprises through the concepts of \"financial risk\" and \"risk management\" have been summarized. It has been identified that the category \"financial risk\" was considered by the authors from different angles and using different approaches. At the same time, in the economic literature, risks were mostly considered as the probability of financial losses. Accordingly, the main goal of risk management was aimed at managing the potential financial result, that is, at minimizing, limiting or neutralizing risks. It has been determined that financial risk management is a system of organizational and financial measures aimed to preventing, eliminating and limiting financial risks, as well as minimizing the cost of their financing. After all, the consequences of the existence of financial risks might be negative for any activity. It has been found that the financial risks of strategic enterprises do not differ from the risks of ordinary commercial enterprises. However, they are more potentially dangerous and require attention primarily from the state regulator. The drivers of the emergence of financial riskhave been identified, among which are: the dynamism of the country's economic sector; inflation; changes in market conditions; consumer demand; the emergence of new monetary instruments; market development; expansion of sales markets. The necessity of managing the financial risks of strategic enterprises has been substantiated. Also, the stages of financial risk management of a strategic enterprise have been considered, namely, risk analysis, control and financing. It has been established that a feature of modern financial risk management is a combination of qualitative and quantitative analyses. Approaches to the quantitative assessment of the strategic enterprises’ financial risks have been considered and the advantages of each of them have been indicated. Directions for improving the financial risk management of strategic enterprises in Ukraine have been proposed, namely: setting clear goals and forming a list of desired results of financial risk management; reforming the risk management strategy, the main goal of which should be risk prevention; investigation of all possible factors affecting the financial condition of the enterprise; introduction of a diversified assessment for each type of risk; improvement of the assessment stage through the formation of expert groups; development of an action program to reduce the degree and magnitude of risk; development of financial risk insurance, which in turn will reduce the burden on the state. Key words: financial risk; risk management; strategic enterprise; financial risk management; stages of risk management; qualitative risk analysis; quantitative risk analysis; drivers.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","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":"130030094","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
ADMINISTRATIVE REQUIREMENTS FOR SUPPORTING BUSINESS ACTIVITIES AT THE REGIONAL LEVEL 支持区域商业活动的行政要求
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2023-8-72-79
Oleksandr L. Bohashko
{"title":"ADMINISTRATIVE REQUIREMENTS FOR SUPPORTING BUSINESS ACTIVITIES AT THE REGIONAL LEVEL","authors":"Oleksandr L. Bohashko","doi":"10.33251/2707-8620-2023-8-72-79","DOIUrl":"https://doi.org/10.33251/2707-8620-2023-8-72-79","url":null,"abstract":"The key priority of the country's economic development is the effective and rational use of the available resource potential and gradual entry into the international market zone. The modern international space during the period of active development of globalization processes recognizes the leadership in the competition not for countries that have a large amount of natural resources, but for countries that prioritize business and the processes of its reproduction, market mechanisms for supporting entrepreneurial activity, effective use of science, systems knowledge and information technologies. Entrepreneurship is a source of sustainable economic growth, social stability and ensuring employment in the country, which directly affects the improvement of the level and quality of life of the population. Stabilization and growth of the economy is impossible without business development, which requires the development and application of effective mechanisms for supporting entrepreneurship in the country. The main goal of state policy in this direction is the coordination of the actions of all subjects interested in the development of entrepreneurship, in particular, authorities at all levels, subjects of entrepreneurship, associations and unions of entrepreneurs, science, institutions of market infrastructure, as well as the formation and implementation effective state-public system of its maintenance, support and protection. In the case when the economic independence of regions is expanding, the role of business for regional development is defined in a new way. But the lack of proper support of entrepreneurial structures from the interested participants of economic relations creates a number of problems regarding their effective functioning. Entrepreneurship is an important sector of the economy, which acts as a locomotive for the functioning of the entire system of socio-economic relations. The place and role of the state in such circumstances is not in doubt, because the state policy in the field of business should be aimed at creating an appropriate platform for increasing its competitiveness and dynamic growth. In connection with this, there is a need for the basis of priority directions and approaches to the formation of such a policy, the focus of effectiveness of which is localized on ensuring the competitive status of entrepreneurial formations of all organizational and legal forms. Key words: administrative activity; entrepreneurship; economic development; leadership; management; a mechanism for supporting entrepreneurial activities; regional level; competitiveness of the economy.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"39 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":"132915043","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
GENESIS OF FORENSIC ECONOMIC EXPERTISE 司法经济专业知识的起源
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2022-7-13-21
V. Ivankov
{"title":"GENESIS OF FORENSIC ECONOMIC EXPERTISE","authors":"V. Ivankov","doi":"10.33251/2707-8620-2022-7-13-21","DOIUrl":"https://doi.org/10.33251/2707-8620-2022-7-13-21","url":null,"abstract":"The purpose of the study is to reconstruct the main stages of the genesis of forensic economic expertise and determine the future prospects of its development. To achieve the goal, two tasks have been allocated. The first task is the definition of scientists and their concept of the development of forensic expertise in the economy during the historical period of its establishment. The second task concerns the classification of types of forensic economic expertise in different periods of time and the analysis of the argumentation of its development according to the main stages. In the article, the author analyzed the relationship between forensic expertise and the development of accounting. It was established that the first stage of its appearance as a separate type of activity is the period of expertise, which is essentially related to the control function and has the features of an audit. It has been established that scientists associate the second stage (seventeenth century) with the period of creation of special institutes of expert accountants, whose specialists conducted expertise at the request of judicial authorities. The third stage of the development of forensic expertise is characterized by researchers with the processes of distinguishing audit methods and methods of forensic accounting expertise in practice. The results of the reasoned testimony of scientists made it possible to form the fourth stage of the genesis of forensic expertise, when it became an organizationally independent branch of knowledge and was provided with methodological developments for the work of forensic experts. The scientific result of the study represents the establishment of the prerequisites for the further transformation of forensic economic expertise taking into account the global digitalization of the economy and the beginning of the fifth stage of the development of forensic economic expertise. The author provided the characteristics of modern economic relationships based on digital technologies, which will significantly affect the methodical support of the expertise for judicial proceedings. The author attributes to such features: the introduction of IT technologies as an intermediary between the provider and the consumer of services, the modification of documentary confirmation of the facts of economic transactions to virtual transactions with database archives regarding their implementation in cloud technologies. The author made a conclusion about the emergence of new objects of forensic economic expertise. They represent economic products, resources and factors determined by digitized relations. The new circumstances of economic relations in the IT economic environment and objects of forensic economic expertise will become part of the methodological guidelines, according to which the forensic experts will be able to perform expertise. The abovementioned represents the practical significance of the obtained results and the direction of further scienti","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"90 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":"133139865","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
A COMPREHENSIVE APPROACH TO ASSESSING THE LEVEL OF SOCIAL RESPONSIBILITY OF BUSINESS IN THE PUBLIC ADMINISTRATION SYSTEM 公共管理系统中企业社会责任水平的综合评估方法
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2023-8-175-181
Ye.Р. Tsymbal
{"title":"A COMPREHENSIVE APPROACH TO ASSESSING THE LEVEL OF SOCIAL RESPONSIBILITY OF BUSINESS IN THE PUBLIC ADMINISTRATION SYSTEM","authors":"Ye.Р. Tsymbal","doi":"10.33251/2707-8620-2023-8-175-181","DOIUrl":"https://doi.org/10.33251/2707-8620-2023-8-175-181","url":null,"abstract":"An analysis of methods for assessing the level of social responsibility of business was carried out. The methodical approach to assessing the level of social responsibility of business in the public administration system has been improved, which, unlike the current one, involves the use as a methodological basis of the distribution of the concepts of economic (fulfillment of tax, labor, environmental legislation, quality standards) and social (additional obligations of business, which taken voluntarily or under the influence of informal pressure from the authorities or society) of business responsibility and contains the calculation of quantitative indices of the volume of social investments (socially directed expenditures by mandatory and voluntary payments) and qualitative indices of social significance (designed to assess the degree of complexity and completeness of social investments) . Key words: business, mandatory expenses, state, voluntary payments, indexes of social investment volumes, assessment methods, assessment of the level of social responsibility, public administration.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"15 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":"126183802","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
Modelling of accounting support for budgeting fund administrators’ activity 基金管理人活动预算的会计支持建模
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2022-6-36-44
T. Larikova
{"title":"Modelling of accounting support for budgeting fund administrators’ activity","authors":"T. Larikova","doi":"10.33251/2707-8620-2022-6-36-44","DOIUrl":"https://doi.org/10.33251/2707-8620-2022-6-36-44","url":null,"abstract":"As a result of the research the contents of modelling was defined as a settlement of logical and economic links of the elements of an accounting process required for the effective management system. The requirements to organization models of accounting support were clarified as: completeness, consistency, consideration of common principles. In particular, the principles and functions of modelling of accounting support for budgeting funds administrators’ activity were defined. The concept of accounting support for budgeting fund administrators was clarified as a system of connections, interdependence of the objective, principles, methods and means of provision of administrative information about the budgeting funds administrators’ activity with adequate, accurate and full information about availability, movement and use of assets, capital and liabilities at all stages of turnover within the constant reform of regulatory support aimed at minimizing risks and effective use of budgeting funds. We developed a system model of accounting support for budgeting funds administrators, which combines management stages and reflects organic ties of accounting and budget funds administration by economic entities. Key words: accounting support, management, budgeting funds administrators, assets, capital, liabilities, information base, strategy.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"104 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":"117272486","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
INNOVATIVE CHANGES IN THE WORK AND EMPLOYMENT CONTENT IN THE CONDITIONS OF DIGITALIZATION AND MOVEMENT TOWARDS EUROPEAN UNION 在数字化和向欧盟移动的条件下,工作和就业内容的创新变化
Scientific Bulletin of Flight Academy. Section: Economics, Management and Law Pub Date : 1900-01-01 DOI: 10.33251/2707-8620-2023-8-29-40
Maryna Semykina, Vladyslav Sikoraka, Ihor Sikoraka
{"title":"INNOVATIVE CHANGES IN THE WORK AND EMPLOYMENT CONTENT IN THE CONDITIONS OF DIGITALIZATION AND MOVEMENT TOWARDS EUROPEAN UNION","authors":"Maryna Semykina, Vladyslav Sikoraka, Ihor Sikoraka","doi":"10.33251/2707-8620-2023-8-29-40","DOIUrl":"https://doi.org/10.33251/2707-8620-2023-8-29-40","url":null,"abstract":"The essence of innovative changes in the work and employment content under the influence of large-scale digitalization of the economy has been highlighted. These latest changes concerned various spheres of economy, management and life, have changed the nature and content of work, have led to the employment transformations. The essence of the digitalization of the economy, its challenges, opportunities, consequences, in particular the digitalization of employment, innovative transformations in the types and forms of employment have been revealed. Attention is focused on the dynamic development of digital employment. The significance of the spread of digital employment among young people as the main progressive and knowledge-oriented social group has been updated. The global trends of digitalization of the economy and employment are analysed with an emphasis on EU countries, which makes it possible to justify the strategic direction of the post-war recovery of Ukraine based on the digital economy. In the conditions of Ukraine's move towards EU, it has been proposed to ensure active stimulation of employment digitization processes within the framework of the implementation of the state initiative \"Industry 4.0\". It was determined that it is necessary to create a favorable environment for positive innovative changes in the content of work, the spread of digital transformations in the employment sphere with an emphasis on youth support. Keywords: innovative changes, digitalization of the economy, digital employment, remote employment, Industry 4.0, digital transformation, digital business, youth.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"222 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":"124403784","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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