Share of export value by enterprise size, 2012 or latest available year

Enterprise Size, Financing Patterns, and Credit Constraints in Brazil

10.1596/0-8213-6129-5 ◽

2005 ◽

Cited By ~ 15

Author(s):

Anjali Kumar ◽

Manuela Francisco

Keyword(s):

Credit Constraints ◽

Enterprise Size

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Conceptual Framework for Digitization of Depreciation Policy

Independent Journal of Management & Production ◽

10.14807/ijmp.v12i3.1539 ◽

2021 ◽

Vol 12 (3) ◽

pp. s041-s053

Author(s):

Darya Trachova ◽

Svitlana Diachek ◽

Nataliia Vyhovska ◽

Olha Havryliuk ◽

Нalyna Chaban ◽

...

Keyword(s):

Conceptual Framework ◽

Government Regulation ◽

State Level ◽

Information Support ◽

Economic Data ◽

Information Portal ◽

Survey Results ◽

Scientific Challenge ◽

Beta Version ◽

Enterprise Size

The articles object is a process of accounting and information support for the formation of depreciation policy. The purpose of this article is to develop a conceptual framework for a common accounting and information space of depreciation policy. First, the authors consider the benefits of total digitalization of the organization and methodological support of depreciation policy process and make some assumptions related to the concept of enterprise’s economic data protection. Since the scientific challenge is how to effectively monitor and quickly adjust depreciation policy, the authors have chosen methods to analyze the relations between business, government regulation, and economic data security. In the course of the research, a survey of 376 enterprises of Zaporizhia, Donetsk and Luhansk regions of Ukraine was conducted. To identify impact of the enterprise size on the availability of information about individual indicators, they are grouped according to the selected system of taxation (simplified and general). In addition, the survey results and monitoring of the beta version of depreciation policy's information portal were presented. It was also concluded that the accounting indicators can be used to quickly adjust the depreciation policy at the state level.

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