Вісник економіки最新文献

{"title":"Classification of agricultural activities costs in accounting and control in the conditions of using geo- information technologies","authors":"Dmytro Minaiev, Yuriy Radelytskyy","doi":"10.35774/visnyk2023.03.097","DOIUrl":"https://doi.org/10.35774/visnyk2023.03.097","url":null,"abstract":"Introduction. Activities in the agribusiness sector are characterized by significant variability of costs, which can be explained by the specific organizational and technological features of agricultural production. Among such industry-specific characteristics of the agricultural sphere, in the context of the digitization of socio-economic processes, the impact of geo-information technologies (GIS technologies) is pertinent. For the purpose of effective agribusiness management utilizing modern geo-information technologies, the identification and systematization of costs from the perspective of accounting and control are essential. Operating with high-quality and comprehensive accounting information about agribusiness expenses is an element of management efforts aimed at minimizing and optimizing them, thus defining the relevance of the topic and enabling the formulation of the article’s objective.Purpose. The aim of the article is to identify and classify agribusiness expenses from the standpoint of accounting and control within the framework of implementing advanced geo-information technologies in the management of agricultural enterprises.Methods. In the process of conducting this scientific research, a systematic methodological approach was employed in conjunction with innovative, functional methods, and methodological tools of synthesis, bibliographic, and comparative analysis.Results. The importance and relevance of classifying expenses of agricultural enterprises from the standpoint of accounting and control in agribusiness have been substantiated. The affiliation of classification criteria of agribusiness expenses to three groups (general, industry-specific, specialized) has been explained based on considering the industry-specific functioning of agricultural enterprises. The classification of agribusiness expenses has been carried out according to classification criteria: Inclusion in cost price, Participation in production, Changes in agro-production volume, Economic elements, Expense categories, Production type, Agribusiness stages, Uniform composition, Calculation units, Recognition, Occurrence period, Calendar period, Reporting period, Innovativeness, Capitalization, Appropriateness, Controllability, Relevance, Anticipated occurrence, Extraordinariness, Organic nature, Others. The impact of implementing modern information and communication technologies in the operations of agricultural enterprises on the classification of expenses in agribusiness has been examined. The advantages of utilizing geo-information technologies in expense accounting and control in agribusiness have been identified.Perspectives. The implementation of digitalization advantages in accounting and management processes using geo-information technologies requires the refinement of the methodology for agribusiness expense accounting and control, which will be the subject of subsequent scientific investigations.","PeriodicalId":495047,"journal":{"name":"Вісник економіки","volume":"99 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135539386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accounting and control of transport movement of materials and employees in smart construction","authors":"Nataliia Pochynok, Anton Lupiichuk","doi":"10.35774/visnyk2023.03.068","DOIUrl":"https://doi.org/10.35774/visnyk2023.03.068","url":null,"abstract":"Introduction. The implementation of innovative information and communication technologies in the construction industry has led to the emergence of a modern management concept known as “smart construction”. The information foundation of smart construction is based on accounting and control using unmanned aerial vehicles (drones). Drones are capable of monitoring the movement of material and labor resources of construction companies, which requires the improvement of accounting and control over construction processes.Purpose. The aim of the article is to investigate the prospects of using unmanned aerial vehicles (drones) in tracking the transportation of material assets and employees for the purpose of improving their accounting and control in smart construction.Methods. In the process of realizing the formulated research purpose, systematic, innovative, functional approaches, as well as methods of synthesis, bibliographic analysis, and comparative analysis, were used.Results. The importance of implementing unmanned aerial vehicle technology in smart construction for monitoring the movement of material and human resources of construction companies has been substantiated. Directions for improving the methodology and organization of accounting and control in the use of drones have been identified. The procedure for aerial visualization, identification, and data collection on the movement of material assets and operational personnel within the construction site for accounting and control purposes has been improved. The methodology for accounting and control of the transportation of material assets, inventory, and building structures has been refined, including their receipt, storage, transfer between warehouses, productive use, inefficient use, loss due to theft, and disposal. The use of drones for monitoring the movement of company employees for the purpose of accounting and control, including work hours, wages, performance of functional duties, downtime, unauthorized crossing of territorial boundaries, and more, has been proposed. An information scheme for accounting and control of the combined use of vehicles for the simultaneous transportation of surplus material resources and free operational personnel to construction sites has been developed. The emergence of combined transportation costs for the movement of material resources, which, from an accounting and control perspective, are transportation and procurement costs, for personnel – operational costs of construction companies, has been identified. Combined transportation ensures the optimization of construction processes, reduces the time required for construction work, and minimizes transportation and other expenses for companies.Perspectives. Further research is to develop a methodology for calculating wages on construction sites for both previous and current locations of operational personnel. This would involve a transformation of the personnel policy of construction companies.","PeriodicalId":495047,"journal":{"name":"Вісник економіки","volume":"99 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135539385","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":"Development of the green bonds market","authors":"Liudmyla Prymostka, Viacheslav Sliesar","doi":"10.35774/visnyk2023.03.055","DOIUrl":"https://doi.org/10.35774/visnyk2023.03.055","url":null,"abstract":"Introduction. It is determined that this type of investment is a significant segment for Ukraine as a member of global sustainable development. This financial segment is in a progressive and positive development stage. There is a need for a deeper study of the bonds in Ukraine and worldwide.Aim. The article aims to identify the global and national trends in the development of green bond markets to attract financial investments for the implementation of environmentally significant projects, as well as keep and substantiate the prospects for the development of this market in Ukraine.Methods. The theoretical basis of the research is the dialectical method of cognition, analysis, and synthesis, as well as a complex approach to the study of economic processes in the field of financial investments. Specific methods of research, such as historical and economic analysis, statistical and economic analysis, abstract and logical analysis, and graphical methods were used.Results. The article presents the positive dynamics of the global green bonds market. The legal and regulatory framework that regulates the movement of green bonds in Ukraine is examined. The results of the research are relevant for application in the national financial system.The practical significance of the obtained results is that the proposals developed during the research will be used to create organizational support at various stages of the development of the green bond market in Ukraine. This will redirect financial flows toward the development and financing of green projects.Prospects. The prospects for further research are to utilize innovative mechanisms. Green bonds have created a new way to attract investors to green projects.","PeriodicalId":495047,"journal":{"name":"Вісник економіки","volume":"99 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135540399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The role of behavioral economics in the system of economic sciences","authors":"Nazar Marchyshyn","doi":"10.35774/visnyk2023.03.182","DOIUrl":"https://doi.org/10.35774/visnyk2023.03.182","url":null,"abstract":"Introduction. The article analyzes the theoretical foundations and approaches of behavioral economics in the context of their use in the process of creating information resources for business, considers its content, highlights the key aspects of the impact of the key provisions of behavioral economics on economic science and practice, and also reveals possible prospects for the integration of behavioral economics and accounting information formation processes.The purpose of the article. The purpose of the study is to analyze the key provisions of behavioral economics and their interpretation by scientists, as well as to determine the role of behavioral economics in the context of the development of economic sciences and the possibilities of applying the theoretical postulates of behavioral economics in the process of creating information resources.Methods. To achieve the goal, general scientific methods of cognition were used, namely: monographic and logical analysis, empirical methods of cognition, methods of comparison, extrapolation and generalization. Results. The work of researchers on the main theoretical provisions of behavioral economics as a new trend in economic sciences, which is dynamically developing and focuses on understanding human behavior and decision-making in the real world, is summarized. Research in this area shows that people do not always act rationally, and decisions are often determined by cognitive limitations, psychological factors, and social influences. It was determined that behavioral economics reveals the depths of human rationality, helping to enrich economic science and change the paradigm of decisions made, and therefore, its main provisions can be used in the processes of formation and use of information resources for business.Prospects for further research. Further research can be aimed at implementing the main theoretical provisions of behavioral economics in the processes of forming information arrays for business and developing new theoretical models that would take into account more complex psychological and social aspects of decision-making. This will provide an opportunity to investigate how technology and information influence the decisions of economic agents, as well as the use of information to solve important global problems, such as resource conservation, energy efficiency, combating climate change, social justice, etc.","PeriodicalId":495047,"journal":{"name":"Вісник економіки","volume":"100 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135539381","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":"Theoretical foundations of tax policy in Ukraine: principles, levels and models","authors":"Oleh Skasko, Iryna-Lyudmyla Mohyla","doi":"10.35774/visnyk2023.03.083","DOIUrl":"https://doi.org/10.35774/visnyk2023.03.083","url":null,"abstract":"Introduction. The state tax policy is one of the most important parts of the state’s economic policy, as it has a direct impact on the state of the national economy and the quality of life of citizens. The tax policy of enterprises is primarily aimed at ensuring the development of the domestic market, strengthening the competitiveness of Ukrainian enterprises and stimulating entrepreneurial activity.The study of the construction of the state and tax policy of enterprises is a very urgent task, since it has a direct impact on the economic development of the country and the quality of life of its citizens. Research in the field of reforming the tax system, which includes simplifying tax payment procedures, reducing the tax burden for business and ensuring the efficient use of public financial resources, is particularly important. The study of the construction of the state tax policy and the tax policy of enterprises is a very important task, as it helps to stabilize the economic condition of the enterprise.Purpose. The purpose of the article is to systematize theoretical approaches in the construction of state tax policy and tax policy of enterprises and to develop mechanisms of tax regulation.Methods. To achieve the goal defined in the research, general scientific methods are used: induction and deduction, analysis and synthesis (to systematize the current theoretical foundations of tax policy building models); functional and statistical analysis, analogy, systematization, formalization, generalization, comparison, optimization, argumentation, logical methods (for developing directions for improving tax policy).Results. The main approaches that consider the definition of «tax policy» are studied, namely: macroeconomic, microeconomic, strategic, financial and social approaches. The principles on which the tax policy is based have been systematized and the levels of the tax policy of Ukraine have been detailed. The ratio of types and models to tax policy is given.Discussion. Prospects for further research consist in finding new directions for the development of tax policy, development and implementation of promising methods and models of the effectiveness of the use of the taxation system in Ukraine.","PeriodicalId":495047,"journal":{"name":"Вісник економіки","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135539382","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}