scholarly journals ACCOUNTING FOR CAPITAL INVESTMENTS AND ITS IMPROVEMENT

2021 ◽  
Vol 2021 (1) ◽  
Author(s):  
О. Kravchenko ◽  
N. Ovcharova ◽  
A. Baha ◽  
D. Kravchenko
Keyword(s):  
Internal Control ◽  
Capital Investment ◽  
Information Needs ◽  
Rapid Development ◽  
Production Costs ◽  
Capital Investments ◽  
Investment Activity ◽  
Efficient Operation ◽  
Definition Of ◽  
And Control

At present, issues related to investment activities in Ukraine are very important. Of particular importance is the investment activity related to capital investment, creating a solid foundation for stable, efficient operation and rapid development of each enterprise. Insufficient capital investment can lead to limited opportunities, loss of income, increased production costs, increased production shortages, loss of competitiveness and decline of the enterprise. For effective management of capital investments of the enterprise the system of accounting and analytical support based on reliable definition of their cost, the mechanism of their reflection in the account and the reporting, effective system of the analysis and internal control is important. This study is devoted to the consideration of theoretical and methodological issues and problems of organization of accounting of capital investment accounting, identification of areas for improvement. This article analyzes domestic and international regulations on accounting to determine the nature and composition of capital investments. The issue of formation and differentiation of capital investment costs is considered. The classification of capital investments on various grounds is reflected, which is important for the formation of a proper organization of accounting and control in the enterprise. Sources of capital investment are the company's own funds, the use of budget funds or extrabudgetary funds, other sources of funding. The main sources of financing capital investments today are the own funds of enterprises. Generalized approaches to reflect capital expenditures that are associated with the creation or acquisition of non-current assets, as well as those that are included in the initial cost of such objects, in the accounts. It is proposed to streamline accounting through the introduction of additional sub-accounts that will meet the various information needs for analysis and control of capital investments in the enterprise. To separate the components of capital investments, the characteristics of the new sub-accounts to account 15 "Capital investments" are given. The main elements that need to be disclosed in the order on the company's accounting policy for capital investment are presented.

administrasi ketatausahaan sekolah

2020 ◽  
Author(s):  
Isra Revenia
Keyword(s):  
Information Needs ◽  
Control Functions ◽  
Definition Of ◽  
The Right ◽  
And Control

This article is made to know the destinantion and the administrasi functions of the school in order to assist the leader of an organazation in making decisions and doing the right thing, recording of such statements in addition to the information needs also pertains to the function of accountabilitty and control functions. Administrative administration is the activity of recording for everything that happens in the organization to be used as information for leaders. While the definition of administration is all processing activities that start from collecting (receiving), recording, processing, duplicating, minimizing and storing all the information of correspondence needed by the organization. Administration is as an activity to determine everything that happens in the organization, to be used as material for information by the leadership, which includes all activities ranging from manufacturing, managing, structuring to all the preparation of information needed by the organization.

scholarly journals Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy

2020 ◽  
pp. 71-76
Author(s):  
Viktoriya Rudenko ◽  
Keyword(s):  
Economic Development ◽  
National Economy ◽  
Financial Policy ◽  
Investment Activity ◽  
Economic Issues ◽  
Theoretical Approaches ◽  
Scientific Substantiation ◽  
Definition Of ◽  
And Control ◽  
Financial Mechanism

In market conditions, one of the main regulators of economic development is the financial mechanism, a key element of which is the fiscal mechanism for regulating the national economy investment development. Currently, the methods of the fiscal mechanism are not used effectively enough in Ukrainian practice, as evidenced by the low investment attractiveness of the economy and weak investment activity of economic entities. Therefore, the definition of the essence and components of methods of the fiscal mechanism is currently among the important financial and economic issues, the scientific substantiation of which largely depends on the economy investment development. The article is devoted to the study of theoretical approaches to the functioning of the methods of the financial mechanism and on this basis to determine the content and composition of the methods of the fiscal mechanism. It was determined that there are various approaches to understanding the essence of financial methods (as means, forms, methods, rules) and three conceptual approaches to the interpretation of the methods of financial mechanism: management (considers the methods of financial mechanism as processes in which implementation of financial policy); organizational (treats the methods of the financial mechanism as a means of organizing financial relations, which are formed in the process of implementing financial policy); complex (characterizes the methods of the financial mechanism as a process of organizing financial relations to achieve the objectives of financial policy). As a result of research of theoretical bases of functioning of financial methods the essence of methods of the fiscal mechanism of regulation of national economy investment development was substantiated. The main methods of the fiscal mechanism were identified, including planning, organization and control. The basic requirements to functioning of methods of the fiscal mechanism of regulation of the national economy investment development were considered.

scholarly journals DESIGN OF THE SYSTEM OF DOCUMENTATION OF THE ACCOUNTING OF THE GOODS AND THE EQUIPMENT OF THE OBJECTS OF THE HOTEL AND RESTAURANT FACILITY AS ONE OF THE ELEMENTS OF SAFETY OF TOURIST ACTIVITY

2021 ◽  
Author(s):  
Liudmyla Maliuga ◽  
Nataliya Tereshchuk ◽  
Raisa Kozhukhivskа
Keyword(s):  
Internal Control ◽  
Organizational Support ◽  
Information Needs ◽  
Information Support ◽  
Office Work ◽  
Record Keeping ◽  
Business Transactions ◽  
Effective System ◽  
And Control ◽  
Relationship Of

The article discusses the process of designing office work in the field of accounting for goods and equipment of objects of hotel and restaurant facilities. It is noted that it is one of the elements in the safety of tourism activities and a necessary component of the competitiveness of any enterprise operating in market conditions. It is noted that inadequate information on all possible directions of movement of purchased and manufactured goods leads to ineffective management decisions and deterioration of the enterprise. Therefore, there is a need for effective design of the accounting of goods and equipment in their information support. This will ensure the consistency and relationship of indicators of accounting registers; will provide information of the required level of detail and generalization, to meet the needs of management. The complexity of the construction of the accounting process for the objects of the hotel and restaurant economy is highlighted for the purpose of effective accounting and successful management of stocks of goods. To improve organizational support and design an effective system for documenting the accounting of goods and equipment of objects, an analysis of the directions of movement of goods and business transactions that arise in their process was carried out; the composition of accounting and control objects was clarified. In the hotel and restaurant industry, there are three main groups of business transactions related to the movement of goods: the receipt of placement and disposal of goods. In general, the organization of accounting for goods at the enterprise also includes three main stages: methodological, technical and organizational. At the same time, at all stages it is important to have timely primary accounting and a clear procedure for organizing the compilation and processing of primary documents, which is called the schedule of documents. There is a need to reflect the system of record keeping of goods in the Order on the accounting policy of the enterprise and its design given the rationality of accounting and the effectiveness of internal control to meet the information needs of owners at all stages of movement of goods.

scholarly journals CAPITAL INVESTMENTS: NORMATIVE LEGAL AND ACCOUNTING

2021 ◽  
pp. 166-181
Author(s):  
Olena PODOLIANCHUK ◽  
Nataliya GUDZENKO
Keyword(s):  
Capital Investment ◽  
Legal Framework ◽  
Legal Regulation ◽  
Capital Investments ◽  
Object A ◽  
Separate Object ◽  
The Difference ◽  
Definition Of ◽  
The Cost

The article evaluates the legal regulation and accounting of capital investments and determines that a single and precise term that would determine their essence has not yet been developed. The difference in the definitions of capital investments is outlined, which leads to confusion in their evaluation and reflection in the system of accounting accounts. There are two approaches to determining the nature of capital investment in the legal framework: economic and accounting. The dynamics and structure of capital investments by types of assets in terms of 2015-2019 are presented. Based on the results of elaboration of the regulatory framework and scientific opinions of scientists, their own opinion on the definition of capital investment has been expressed. It is noted that in the organization of accounting for capital investments it is important to assess, classify, justify objects, as well as the allocation of costs to current (to maintain the object in working order) and attribute investments to capital (improving the functional properties of the object ). A generalized classification of capital investments is proposed, which will help to timely and fully systematize the accounts and reflect in the reporting of objective and reliable information. It was found that one of the problems of accounting for capital investments is the distribution of costs and investments incurred between current costs and capital investments. Entities are invited to develop their own criteria for identifying capital investment objects and assigning the cost of repairs (capital repairs) to capital investments and approve them in the accounting policy and order. In order to ensure the objectivity of the information on capital investments, alternative changes to the Chart of Accounts have been proposed in the part of the Capital Investments account. The submitted proposals will provide an opportunity to consider capital investments as a separate object of accounting and to assess the rationality of investments.

scholarly journals An estimation and analysis of a budgetary decentralization in Ukraine

2021 ◽  
Vol 2 (98) ◽  
pp. 89-110
Author(s):  
B. S. Huzar ◽  
◽  
О. М. Trus
Keyword(s):  
Local Governments ◽  
Capital Investment ◽  
Growth Index ◽  
Capital Investments ◽  
Local Authorities ◽  
Investment Activity ◽  
Vital Functions ◽  
Territorial Structure ◽  
Local Budget ◽  
Decentralization Reform

European and world experience testifies that the major element of reform of decentralization in Ukraine is reformation of local selfgovernment, creation of capable territorial communities, that must be able to satisfy the necessities related to the vital functions of habitants of settlements, and also properly to provide realization of their rights. The input of new mechanism of the budgetary adjusting changed the system of total balancing of all local budgets on the horizontal smoothing of taxability of territories depending on the level of receivabless on one habitant. The significant amount of budgetary facilities remains in the complete order of local authorities. Reform of interbudgetary relations stimulates territorial communities more effective to fill the estimates, become self-sufficient and carefully plan the charges. The local government independently decides on which needs spend budgetary funds, which is especially important for the development of united territorial communities. The article examines the essence of budget decentralization, its role and place in the development of united territorial communities. An assessment and analysis of budgetary decentralization in Ukraine has been carried out. The features of the introduction of budgetary decentralization in Ukraine are investigated, the main factors influencing the income and expenditures of local budgets are determined. Implementation of the decentralization reform, which has been ongoing in Ukraine for six years, includes a set of sectoral reforms, in particular, the reform of the administrative-territorial structure and the system of local self-government, and See also fiscal legislation. One of the key objectives of the reform is the voluntary unification of territorial communities and the formation of capable administrative-territorial units of the basic level. Thanks to the introduction of inter-municipal cooperation, the communities were able to consolidate their efforts and to implement common projects. In particular, 1354 territorial communities have signed 604 cooperation agreements. That is, the process of decentralization continues, they believed in it, and the resistance of opponents is being overcome. First, the reform of financial decentralization, local budget revenues show positive dynamics: in 2014 their volume was UAH 80.2 billion, then over six years, own revenues to the general fund of local budgets has increased by UAH 209.9 billion. and represented in 2020 UAH 290.1 billion. Total receipts from the general and special funds for this period increased by UAH 210.2 billion. This is a real instrument of influence on the achievement of results and responsibility for the trust of communities. The basis for the growth of revenues of local budgets was laid thanks to the changes adopted in 2015 to the Budget and Tax Codes of Ukraine regarding the transfer of additional budgetary powers to local governments and the consolidation of stable sources of income for their implementation. Financial decentralization in Ukraine has significantly accelerated the dynamics of investment activity. An important positive result of the reform of interbudgetary relations is the annual increase in investment resources of local budgets. After a sharp decline in investment activity in 2014, the volume of capital investments amounted to UAH 5.9 billion, while in 2020 their volume amounted to UAH 43.6 billion. On the average capital investments from local budgets in Ukraine for the years under study has increased by UAH 33.4 billion, the capital investment growth index was 7.39. Further implementation of the reform of budgetary decentralization and ensuring the effectiveness of the mechanism of budgetary regulation of socio-economic development requires expanding the rights of local authorities, strengthening their budgetary independence and determining their responsibility.

scholarly journals ASSESMENT OF INVESTMENT ATTRACTIVNESS OF UKRAINE

2021 ◽  
Vol 3 (38) ◽  
pp. 379-389
Author(s):  
L. Hrytsenko ◽  
О. Zakharkin ◽  
N. Dekhtyar ◽  
K. Shamkalo
Keyword(s):  
Capital Investment ◽  
Jel Classification ◽  
Investment Risk ◽  
Individual Country ◽  
Investment Activity ◽  
Macroeconomic Analysis ◽  
Important Means ◽  
Definition Of ◽  
The Relationship ◽  
Important Basis

Abstract. In the current conditions investment is an important basis for the development of many levels of the economic system and can be considered as a driver of country`s economic development. They are necessary to increase the production rate, modernize the economic complex, diversify the economy. Assessment of investment attractiveness is considered as an important means of optimal achievement of investment goals, which ensures the performance of the function of investment management mechanism. The investment attractiveness of an individual country, region, industry or enterprise is an important guideline for the investor in the issue of deciding on capital investment. In the current conditions of globalization of the economy in assessing the investment attractiveness of the country is becoming increasingly important image of the country in the international arena, its position in the leading rankings, the experience of other investors in the country. The article considers the essence of the concept of “investment attractiveness” and offers its own author's definition of this concept. Describe the methodological approaches to assessing investment attractiveness at different levels of the economic hierarchy. The relationship between the definitions of investment attractiveness, climate, potential, risk and activity has been studied. A macroeconomic analysis of the dynamics of Ukraine's position in the light of international ratings and indices is held. Organizations and ratings that assess the investment attractiveness of the state are presented. Methods of ratings of investment attractiveness of countries are substantiated. A comprehensive assessment of Ukraine's investment attractiveness in recent years has been made. The factors that lead to changes in the transformation processes in the country, the aggravation of the general economic situation, the shortage of domestic financial resources and the problem of attracting foreign investment, which in turn hinder the increase of investment attractiveness of Ukraine are considered. Recommendations for improving the investment attractiveness of Ukraine in modern conditions are given. Key words: investments, investment attractiveness, international ratings and indices, investment activity, investment climate, investment potential, investment risk. JEL Classification E22, F21, O11 Formulas: 0; fig.: 1; tabl.: 2; bibl.:31.

scholarly journals Research on the influence of accounting computerization and networking on E-commerce

2021 ◽  
Vol 2021 (1) ◽  
Author(s):  
Wenquan Shi
Keyword(s):  
Internal Control ◽  
Rapid Development ◽  
Accounting Information ◽  
Internal Audit ◽  
Internal Auditing ◽  
Accounting Information System ◽  
Face To Face ◽  
Environmental Setting ◽  
And Control ◽  
The Impact

AbstractE-commerce has broken through the pattern and boundary of traditional commodity exchange, so that there is no need for face-to-face transactions between merchants and consumers. This has impacted the traditional accounting industry, which broke the environmental setting of traditional accounting industry. This requires the extension and expansion of the economic environment of the new accounting industry, which has led to the computerization of accounting and the network of further upgrades. Accounting computerization and networking have greatly improved the speed and accuracy of accounting information processing, and at the same time made the classification of accounting duties more clear. However, accounting computerization and higher-level networking have in turn affected the development of e-commerce. Due to the rapid development of e-commerce, the corresponding internal auditing schemes of traditional enterprises have been unable to meet accounting and computerization. The impact of this will constrain the further development of e-commerce. Accounting computerization and networking the internal audit of e-commerce is mainly reflected in clues, internal control, and content and environment issues. This paper analyses the impact of accounting computerization and networking on the internal auditing of e-commerce, and finally analyse the auditing setup and experience based on a company H in the accounting information system, and explore the accounting calculation. In the context of globalization and networking, the strategy of how to deal with the trial and control part of e-commerce.

scholarly journals Blockchain as a Tool for Increasing Information Transparency of the Business Ecosystem

2021 ◽  
Vol 8 (4) ◽  
pp. 6-17
Author(s):  
R. P. Bulyga ◽  
I. V. Safonova
Keyword(s):  
Information Exchange ◽  
Rapid Development ◽  
Financial Economic ◽  
Information Transparency ◽  
Market Participants ◽  
Blockchain Technology ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
And Control

The rapid development of blockchain allows us to refresh and update our technological approaches to the formation of business information. According to experts future blockchain ecosystems will form a different philosophy of organizing financial and management accounting. The aim of the study is to identify trends in the development of blockchain technology, forecast the consequences of its application in the accounting and information area of economic entities. Its methodology is based on the use of the following methods: analysis and synthesis, comparison, systemic and logical approach, the method of analogies and grouping. The paper provides an overview of studies of authoritative global platforms about the potential of using blockchain technology and distributed ledgers in the financial, economic, accounting and control spheres. The authors analyzed global initiatives for the development of blockchain technology which actively had being discussed in the world community. The essence and approaches to the definition of blockchain are shown, as well as the classification of blockchain systems types. The trends in the development of blockchain in the field of management activities and the potential possibilities of its application at certain stages of the accounting process are revealed. It is concluded that the use of a blockchain system is an effective platform for the information exchange between economic entities, ensuring its reliability, safety and transparency, forming an instrumental basis for the transactional accounting development. The study may be of interest to national regulators, investors and financial market participants, as well as international business and professional communities.

scholarly journals Investment of Agro-Industrial Enterprises Development

2018 ◽  
pp. 177-185
Author(s):  
M. V. Misiuk ◽  
A. M. Katsan
Keyword(s):  
Economic Development ◽  
Food Security ◽  
Capital Investment ◽  
Capital Investments ◽  
Investment Activity ◽  
Agricultural Enterprises ◽  
Industrial Enterprises ◽  
Organization And Management ◽  
Efficiency Increase ◽  
Theoretical Generalization

The article reveals the concept and justifies the priority tasks of stimulating investment, which are closely related to the assessment of the current state and trends of the functioning of the investment market, the availability of investments adequate to the needs of the effectiveness of use. The article defines the terms of investment support for the development of agro-industrial enterprises. The research was conducted on the basis of a series of methods that allows to systematize, unify and determine the volumes, priorities and sources of investment for the further economic development of agro-industrial enterprises. It includes the following: theoretical generalization and allocation of priority investment areas, comparison of investing directions of agribusiness enterprises, analysis of the dynamics of capital investments by types of assets and the synthesis of investment volumes, abstraction and specification of investment attractiveness, statistical indicators for determining the patterns of development, relationships of capital investment sustainability , the autonomy of distribution of borrowed funds in assets and the level of efficiency of agricultural production. In the course of the conducted research it was determined that the decisive factor in increasing the return and profitability of agricultural enterprises is not the level of concentration of capital and investment growth, but their qualitative structure, their efficiency increase, use of funds for the introduction of an innovative model of development, application of the latest technologies, techniques, progressive forms of labor organization and management system. Taking into account that fact that agriculture is central to the food security of any country, the necessity to implement appropriate improvements in investment activity arises. This will increase the level of food security, productivity, efficiency, competitiveness, promote the economic development of agro-industrial enterprises and the national economy

scholarly journals Abuse in the Distribution of Property of a Liquidated Corporation: Judicial and Legal Aspect

2021 ◽  
Vol 16 (5) ◽  
pp. 114-122
Author(s):  
E. M. Lyanguzova
Keyword(s):  
Rapid Development ◽  
Legal Aspect ◽  
Legal Regulation ◽  
Economic Downturn ◽  
Judicial Practice ◽  
Definition Of ◽  
The Right ◽  
And Control ◽  
Corporate Legislation ◽  
Commercial Courts

Given the rapid development of corporate legislation, it is necessary to determine the boundaries of acceptable behavior when carrying out the procedure for distributing discovered property of a liquidated legal entity. The relevance of the topic is supported by both the increase in the number of applications for the appointment of the procedure received by commercial courts, especially during the economic downturn, and the increase in the number of abuses aimed at taking possession of the property of the corporation. There are gaps in the legal regulation of certain issues of the procedure: the circle of persons, the right to submit an application, the conditions of appointment, and control over the procedure. Stakeholders find opportunities to circumvent the law, leading to new types of abuse. In the absence of detailed legislative regulation, review of practice and clarifications of the Plenum of the Supreme Court of the Russian Federation, courts have to form judicial practice based on the circumstances of specific cases, which leads to contradictions in judicial practice. The stated problem is considered from the standpoint of its corporate component, while the author departs from the traditional circle of subjects of corporate law and examines abuses that can be committed by both participants and management, creditors and even an arbitrazh receiver. The paper lists the main types of abuse of rights, the definition of abuse of rights is proposed. The study is based on a comprehensive analysis of judicial practice related to the consideration of cases by commercial courts on applications for the appointment of a procedure.

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