Факультет економіки і підприємництва

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Перегляд Факультет економіки і підприємництва по Назва

  • Матеріал
    ACCOUNTING AND ANALYTICAL SUPPORT OF MANAGEMENT OF INDIRECT COSTS FOR THE AGRICULTURAL ENTERPRISE
    (Redakcja Czasopisma naukowego WSPÓŁPRACA EUROPEJSKA, 2019) Матрос, Олена ; Кучеренко, Тамара ; Мельник, Людмила ; Ратушна, Ольга
    In this study, attention is paid to the management of indirect costs by adjusting the proportion of indirect costs total cost of goods sold. The object of study is accounting and analytical support of management of indirect costs for the agricultural enterprise. The proposed accounting model of breakeven point, which consists of revenue from sales of goods – receipt of funds, constant (indirect) costs and variable costs – cash outflows and profit – difference of income and outflow of funds or financial result of economic activity. Using this model, in addition to the possibility of forming short and medium-term budgets of enterprises, allows to answer the question how will the profits when any other indicator models and under what conditions will reach the highest level of profit. Using the accounting model we developed a methodology of measuring the level of influence of changes in the share of indirect costs on performance indicators (profit, ROI) and the break-even level of production. In addition, the analyzed data 28 statistical reports of agricultural enterprises to determine the average percentage of indirect costs total cost of goods sold and found that the average share of overheads total cost of sales made up 9.03%. It is established that the correlation between the share of overheads total cost of sales and profitability implement direct. By increasing the proportion of indirect costs total cost of goods sold by 1% the level of profitability of realized production of grain will grow by 0,2719 %
  • Матеріал
    ACCOUNTING OF RECEIVABLES AND THEIR IMPROVEMENT
    (ІВІМА, Кордова, Іспанія, 2021-04-21) Людмила Мельник ; Liudmyla Melnyk ; Наталія Оляднічук ; Ольга Підлубна ; Тамара Кучеренко ; Світлана Михайловина ; Марина Корчемна ; Nataliya Olyadnichuk ; Olha Pidlybna ; Tamara Kucherenko ; Svеtlana Myxaylovyna ; Maryna Korchemna
    Accounting-and-economic and organizational issues of settlements with debtors, timely repayment of receivables, creation of a reserve of doubtful debts have always been one of the main positions, as they have a significant impact on the financial stability and independence of the business entity. It is necessary to analyze the essence and classification of receivables taking into account the importance of receivables management. Adequate organization of settlement transactions requires strict adherence to financial discipline, timely payment of debts by liabilities, in order to ensure timely receiving of funds for sold products, goods, works and services. Late payments for received material values or untimely receipt of funds for sold products and provided services leads to financial difficulties in performing business activities, as receivables cause withdrawal of funds from the turnover of enterprises, which negatively affects their financial condition, and late payment of debts and liabilities leads to the attraction of funds belonging to other enterprises into turnover.
  • Матеріал
    Adaptation of Logistics Companies to Functioning under the Restrictions Imposed by Military Operations
    (WSEAS Transactions on Environment and Development, 2023) Olha Semenda ; Valentyna Shevchenko ; Safar Purhani ; Oleg Kharit ; Nataliia Krasnostanova
    The logistics system serves all areas of life it has a direct impact on ensuring national security. Except for the number of specific risks that logistics naturally faces, it is one of the first to feel the negative consequences of global crisis phenomena. A large-scale military invasion was the most significant test for the logistics system of Ukraine. So, the article aimed to evaluate the financial indicators of logistics companies to determine their ability to adapt to the restrictions imposed by military operations. The research involved the following methods: analysis of coefficients, taxonomic analysis, and matrix analysis. The study found that the studied companies have insufficient adaptation potential in the field of finance. It was determined that the low values of the adaptation potential are associated with the insufficient level of liquidity, financial stability, business activity, and profitability of the studied logistics companies. The main problems are caused by insufficient working capital to cover the current debt, low level of financial stability and independence, diversion of funds, and low profitability.
  • Матеріал
    Adaptive binarization with non-uniform image illumination
    (Pomiary. Automatyka. Robotyka., 2014) Lishchuk, Roman ; Kucheruk, Volodymyr ; Kurytnik, Igor Piotr
  • Матеріал
    Analysis of government regulation system of business in Ukraine
    (Agenda Publishing House, United Kingdom, 2015) Рибчак, Віталій
    This article explores the main components of a modern system of state regulation of small business in Ukraine, analyses the most important prerequisites that provide small business development and, also, examines basic stages of business support model both on national and regional levels.
  • Матеріал
    ANALYSIS OF THE LABOR MARKET AND DIRECTIONS FOR IMPROVING THE SYSTEM OF SOCIAL PROTECTION AND SOCIAL SECURITY IN UKRAINE
    (Умань : Видавець «Сочінський М. М.», 2024) SOKOLYUK S. Y. ; PROKOPCHUK O.T. ; CHERNEHA I.I. ; TUPCHIY O.S. ; ZHARUN O.V. ; KOROTIEIEV M.A.
    The changes caused by the full-scale armed attack of the Russian Federation on Ukraine affect the functioning of the Ukrainian labor market as a whole and, in particular, its regional segment, exacerbate the problem of disparities and imbalances of instability. The level of recovery of the labor market in the region depends on a number of such factors: distance from front line, relocation of business, changes in capacity of the labor market in connection with entrepreneurial activity, effectiveness of the policy on promoting employment and stimulating the development of the business environment, the movement of labor resources employees; such reserves as ensuring the stability of the labor market and labor mobility were formed in the region. Further stabilization of the regional labor market in the conditions of the war and post-war recovery is needed: the implementation of a number of measures aimed at the recovery, development and modernization of the business environment; formation of workforce adaptability; effective youth employment actions, using successfully implemented cases from other EU countries; implementation of national business recovery programs and insurance mechanisms against military risks; approaches to public procurement, which contribute to combating structural unemployment, reducing the shortage of personnel. The social protection is interpret as a multi-level system of economic, social and legal relations aimed at managing social risks in society, eliminating undesirable consequences and ensuring an appropriate standard of living. Social protection of the population as a system operating in wartime is a set of normative acts, forms, methods and actions: establishment of a regularly updated guaranteed minimum self-sufficiency provided for by the legislation of Ukraine. It defines the lower limits of wages, forms a system of pensions and benefits, guarantees housing and services in the communal and socio-cultural sphere; a discriminatory approach to different socio-demographic strata of the population depending on the degree of economic independence, capacity for work and opportunities to earn income; implementation of the right of all citizens to work and receive a guaranteed minimum income sufficient for the normal functioning of workers and their families; provision of various forms of support to the unemployed: unemployment benefits, organization of public works, retraining and obtaining new specialties for which there are vacant jobs, creation of conditions for opening one's own business; state guarantees of maintaining the necessary standard of living for low-income categories of the population; indexation of monetary deposits of the population in case of an increase in prices for goods and services; development and legislative regulation of a complex of measures representing the system of social protection of the entire population.
  • Матеріал
    Analysis of the Risks of using Blockchain Technology in Accounting and Auditing
    (Pacific Business Review (International), 2023) Shysh A., Shchyrba I., Ivanova N., Larikova T., Mykhailovyna S.
  • Матеріал
    Analysis of the Risks of using Blockchain Technology in Accounting and Auditing
    (Тихоокеанська академія вищої освіти та дослідницький університет, 2023) Anatolii Shysh ; Iryna Shchyrba ; Nataliia Ivanova ; Tetyana Larikova ; Svitlana Mykhailovyna
    Innovative technologies lead to substantial modifications in organizations sectors like accounting procedures and activities. The main objectives of this paper are to describe innovative technologies and explore the issues of using blockchain technology in accounting. This paper employed qualitative and quantitative data regarding the research purpose, that collected by using a questionnaire technique. The required sample was nominated of 55 experts. Some questions were analysed by using descriptive statistics and the remaining questions were measured by using content analysis. The data were attained by using the emails of professionals. This paper explores the main issues related to blockchain technology from descriptive statistical analysis and content analysis, the results of the current study showing, lack of information, transparency, mechanism, distinction, and disruptive actions are serious issues in the use of blockchain technology in the accounting sector.
  • Матеріал
    Application of non-Euclidean metric in the electric power industry for reduction of measurement uncertainty
    (Bulletin of the Karaganda University. «Physics» series., 2024-03-17) S. Katsyv ; V. Kukharchuk ; V. Madyarov ; V. Kucheruk ; P. Kulakov ; M. Gribov
  • Матеріал
    ARCHITECTONICS OF COMPLEX MODERNIZATION OF AGRICULTURAL INSURANCE MARKET OF UKRAINE IN CONDITIONS OF TRANSFORMATION PROCESSES
    (Облік і фінанси, 2021) DANKIEWICZ, Robert ; PROKOPCHUK, Olena ; MALYOVANYI, Mykhaylo
    Creating a strong agricultural insurance market in Ukraine as an effective resource and tool to strengthen the agricultural sector of the economy from the standpoint of minimizing risks affecting the profitability of production is one of the key stages in the development of the Ukrainian insurance system in the agricultural sector. However, the local agricultural insurance market is still in its infanthood and is developing unsystematically, without a clearly defined development strategy and proper state support. The purpose of the article is to develop proposals for the architecture of complex modernization of the local agricultural insurance market in terms of transformation processes with vector interpretation of its development. The architectonics of complex modernization of the Ukrainian agricultural insurance market in the conditions of transformation processes is offered and the expediency of its strategizing in the context of five key vectors is proved, which, in turn, compose a vector set of directions of strategic character. The author's vision of strategic vectors of complex modernization of the agricultural insurance market of Ukraine is focused on: format outlines of the market (key forms of its further development), compositional structural framework of the market (formatting within the sectoral configuration taking into account the peculiarities of each of the three sectors); in terms of formal - legal norms and rules of insurance and informal restrictions - ethical and cultural norms), innovation of agricultural insurance activities (new approaches to the use of agricultural insurance potential) and agricultural insurance environment (insurance environment in the agricultural sector of the economy). According to the key provisions of the strategy of development of the agricultural insurance market of Ukraine, a logical and functional approach to the architecture of modernization of the Ukrainian agricultural insurance market in the conditions of transformation processes based on the principles: efficiency, tolerance, modernity, innovation, strategizing, transparency, clientele, customer orientation format. The study contains theoretical and practical provisions that form the basis for sustainable and dynamic development of the local agricultural insurance market in terms of transformation processes.
  • Матеріал
    “Assessment of ecological and economic efficiency of agricultural lands preservation”
    (LLC “Consulting Publishing Company “Business Perspectives”, 2018-04-16) Семенда, Ольга Володимирівна ; Семенда, Дмитро Костянтинович
    The article substantiates the necessity to define and generalize the criteria for assessing the ecological and economic efficiency of using agricultural lands. Due to the transition of the agro-industrial complex to private forms of management, the problems of forming a strategy of rational, ecologically safe and sustainable development of land use in Ukrainian agriculture became of paramount importance. Therefore, systematic studies on the assessment of the ecological and economic efficiency of the agricultural land use need to be conducted. Harmonization of ecological and economic interests is of particular importance in the context of ensuring the conservation, resource-saving and reproductive nature of the agricultural land exploitation. A scientific study found that in Ukraine, the agrarian sector of the economy provides about 47% of GDP, but the question arises: At what price are these achievements given to us? Agricultural land development exceeds environmentally sound standards. Excessive cultivation of the territory leads to an annual increase of eroded lands by 80-90 thousand hectares. Land use is recognized as environmentally unstable, and there is a steady tendency to deteriorate the quality of soil. Each second hectare of cultivated land is erosion-hazardous, that is, these soils are subject to water and wind erosion. In this regard, it is recommended to introduce the world-wide experience of Climate Smart Agriculture (CSA), which provides an opportunity to provide food security to the country and to limit the negative impact of the environment, based on the introduction of organic production. It is proved that regardless of the size of farms and forms of management using resource-saving no-till technologies, enterprises received low cost of grown products, providing profitable activities. Ecological compatibility of the technology provides energy savings of at least 30% in comparison with traditional farming systems, the accumulation of not less than 30- 40% of plant residues on the soil surface after harvesting of the predecessor, provides protection of the soil from wind and water erosion by minimizing the amount and depth of technological operations. It is confirmed that the most widespread evaluation of the agricultural lands use is the evaluation of the results of their use through volumes of gross and commodity products, income, and production profitability. The criteria for the environmental effectiveness of agricultural land use should be: the degree of functional use of land resources, ecological stability, the level of anthropogenic loading, the degree of erosional feature of land, etc. According to the study results, it was established that one of the main areas of agriculture is the application of minimal tillage in crop rotation, i.e. resource-saving no-till technology. The economic feasibility of technologies based on the use of different soil tillage systems has been confirmed.
  • Матеріал
    ASSESSMENT OF INTERREGIONAL DISPROPORTIONS IN HUMAN DEVELOPMENT IN UKRAINE
    (ВНЗ "Національна академія управління", 2015-12) Смолій, Людмила Василівна ; Костюк, Віра Степанівна
    The article provides a comprehensive assessment of regional disproportions in human development. The simultaneous existence of the tendencies to convergence and divergence of regions by individual aspects is revealed. The presence of a weak connection between the indicators of regional human and economic development is proved. Directions of aligning asymmetries and reducing disproportions in human development of regions are proposed. У статті проведено комплексне оцінювання міжрегіональних диспропорцій людського розвитку. Виявлено одночасне існування тенденцій до конвергенції та дивергенції регіонів за його окремими аспектами. Встановлено наявність слабкого зв’язку між показниками регіонального людського та економічного розвитку. Запропоновано напрями вирівнювання асиметрій та зменшення диспропорцій людського розвитку регіонів.
  • Матеріал
    Automated Analysis of Production Audit with Returnable Waste and Semi-products by Deep Simple Recurrent Network with Losses
    (Springer, Cham, 2023) Neskorodieva T. ; Fedorov E. ; Utkina T. ; Neskorodieva A. ; Sichko T.
  • Матеріал
    Automatyczna technologia identyfikacji RFID
    (Opole : Oficyna Wydawnicza Politechniki Opolskiej, 2023) Igor Piotr Kurytnik ; Tadeusz Skubis ; Marcin Tomasik ; Wołodymyr Kuczeruk ; Andrzej Dereń ; Joanna Stuglik ; Patrycja Targosz ; Pawło Kułakow ; Anna Piaskowy
  • Матеріал
    Bank agrarian crediting under wartime conditions
    (Редакційно-видавничий відділ Уманського НУС, 2022-06-06) Власюк Світлана Анатоліївна ; Vlasyuk, Svitlana A. ; Vlasiuk Svitlana
  • Матеріал
    Biological assets: problems, accounting and possible ways of improvement
    (Дніпропетровськ: ПДАБА, 2017., 2017) Оляднічук, Наталія Володимирівна
    В статті розкрито суть біологічних активів, їх належності до певної класифікаційної групи, оцінки та обліку. Дослідженнями встановлено, що при організації первинного обліку біологічних активів тваринництва порушується один з принципів бухгалтерського обліку, зокрема принцип повного висвітлення. Для вирішення проблеми запропоновано внесення змін в діючі форми первинних документів та регістрів синтетичного обліку з урахуванням методичних рекомендацій з організації обліку біологічних активів і сільськогосподарської продукції за ринковою (справедливою) вартістю.
  • Матеріал
    Branding and Advertising on Social Networks: Current Trends
    (IJCSNS International Journal of Computer Science and Network Security, 2021-04) Семенда, Ольга Володимирівна
    The emergence of social networks has led to the flourishing of a new golden era of branding, which is a challenge for companies due to the need for creative positioning of companies with an emphasis on building trust and loyalty to the brand. Consumers are becoming more demanding and due to a wide range of products in different markets, make demands that are more stringent on companies. The goal of this article was to study the main trends of branding and advertising on social networks to develop a new approach to brand promotion.
  • Матеріал
    BUSINESS ACCOUNTING OF EXPENSES ON MACHINE AND TRACTOR FLEET AND IMPROVEMENT OF ITS DOCUMENTARY SUPPORT
    (ВНЗ "Національна академія управління", 2015-08) Михайловина, Світлана Олексіївна ; Шайко, Олена Григорівна ; Оляднічук, Наталія Володимирівна
    The article considers the issues of formation of accounting the information on expenses of machine and tractor fleet at farm enterprises. The reasonability and opportunity of eliminating the detected drawbacks in performing business accounting in the sphere under research have been substantiated. The measures to optimize documentary support and improve analytical accounting have been developed.
  • Матеріал
    BUSINESS ACCOUNTING OF PRODUCTION COSTS AND OUTPUT OF HORTICULTURAL PRODUCE AND IMPROVEMENT OF ITS DOCUMENTARY SUPPORT
    (ВНЗ "Національна академія управління", 2014-09) Оляднічук, Наталія Володимирівна ; Шайко, Олена Григорівна ; Михайловина, Світлана Олексіївна
    The article researches accounting of production costs and horticultural produce output. The needs and opportunities of the improvement of documentary support of accounting in the industry are considered. The basic document, the use of which will improve controlling-analytical functions of accounting and facilitate the reduction of labor intensive accounting work, was worked out.
  • Матеріал
    BUSINESS COMMUNICATION IN ECONOMIC INTERACTION AND SOFT SKILLS DEVELOPMENT
    (Редакційно-видавничий відділ Уманського НУС, 2023) Пономаренко О.В.
    В статті розглядається сутність та значення ділового спілкування в економічному середовищі, взаємозв’язок з діловим етикетом. Досліджена взаємозалежність між формуванням м’яких навичок та академічною успішністю, структуровані сучасні методи навчання м’яким навичкам в процесі вивчення іноземної мови та потенційні методи оцінювання. Визначено ключові навички спілкування, необхідні для ефективної комунікації в економічному та діловому середовищах.