scholarly journals Challenges of Air-Lines’ Development on the Basis of their Accounting Book Analysis

Author(s):  
D. V. Lysenko ◽  
L. Akgьn

The article studies the work of Russian air-lines in the current situation of unstable market of air-transportation. The public company ‘Aeroflot’, the industry leader acts as an object of the research. Topicality of the subject is explained by strategic importance of the company development in Russia, as the growth in air-transportation acts as a great stimulus for the Russian economy development. The authors analyzed finance figures of air-lines that show efficiency of their work and came to the conclusion about key reasons of their fluctuations in today’s conditions. On the basis of comparative analysis they identified the air-line, which managed to retain certain finance stability. The article also studies current trends of air-transportation market and on their foundation worked out recommendations by vectors of air-lines’ development. The algorithm of drawing respective conclusions about airlines’ stability and their efficiency was shown by factor analysis of finance figures. Calculations made by the authors according to the proposed methodology of economic analysis are logically substantiated. In article preparation the authors used normative documents, present day literature sources dealing with the subject of the research, articles of academic journals and annual accounting reports of companies. Analysis methodology provided in the article could allow experts to improve the quality of analytical work in the field of economic analysis of air-lines’ operation and optimization of principle figures of their economic functioning.

Author(s):  
Tatуana Alexandrova

The article deals with one of the key problems of the economic analysis methodology, i.e. with defining the basis of comparison of indicators and methods to obtain them. In the course of the research, the procedure of intercompany comparison was studied. The bases of comparison are defined; their advantages and disadvantages are singled out. The conditions under which it is advisable to use a certain basis of comparison when conducting economic analysis are formulated. Special attention is paid to the impact of the selected bases of comparison on the analysis reliability, as well as on the speed and quality of decision-making. The choice of alternative management solutions based on the use of different bases of indicators comparison is substantiated. Export activities of a Eurasian Economic Union enterprise involved in cross-border trade are analyzed as an example. The results of this research can be used in the analytical work of the organization to improve the reliability assessment of economic performance and the effectiveness of the managerial decisions development.


2018 ◽  
Vol 11 (2) ◽  
pp. 41-51 ◽  
Author(s):  
I. Ya. Lukasevich

The subject of the research is new tools for business financing using the initial coin offering (ICO) in the context of the development of cryptocurrencies and the blockchain technologies as their basis. The purpose of the work was to analyze the advantages and disadvantages of the ICO in comparison with traditional financial tools as well as prospects, limitations and problems of using digital financial tools. Conclusions are made in relation to possibilities, limitations and application areas of digital business financing tools, particularly in the real sector, taking into account the specifics of the Russian economy and legislation. It is shown that the main problems of using the digital financial tools are related to the economic sphere and caused by the lack of adequate approaches to evaluation of assets as well as the shortage of objective information. The problems and new tasks of corporate finance in the digital economy are defined.


Author(s):  
R. O. Voskanian

The subject of the research is the Russian market of mergers and acquisitions in the period from 2009 to 2019. The author has examined the economic essence of mergers and acquisitions, analysed the number of transactions of both types on the Russian market. The article analyses foreign participation in the Russian market of mergers and acquisitions reveals a tendency to its linear decline from 2011 to the present. Also were identified three sectors of the Russian economy leaders in the number of target companies (banks, agriculture, transport and infrastructure). A conclusion has been formulated on the negative impact of the current economic situation on the Russian and global market for mergers and acquisitions, suggesting a decrease in the number and amount of mergers and acquisitions in the coming years.


2019 ◽  
pp. 20-23
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA

One of the reasons that at present in research and production associations and industrial enterprises, according to the degree of implementation, analysis is almost the most backward management function, in our opinion, is still insufficient attention on the part of economic services of these production links to issues of formation of analytical information processing. Having overcome, in principle, the psychological barrier of misunderstanding the advantages of using modern computer technology in production management, the economic services of enterprises in a number of cases have not yet realized that they should be both initiators of the functional development of the management system and direct participants in the new technology for the implementation of management functions, including and analysis function. The use of electronic digital machines in economic analysis is one of the indispensable conditions for achieving its efficiency and complexity. The problem of improving the function of economic analysis is becoming the subject of increasing attention, both from a large number of specialists, and from higher education institutions and various research organizations. The increasing attention to the problem of improving integrated economic analysis is evidenced by the fact that it is the subject of consideration at International, All-Ukrainian, Regional scientific and practical conferences, seminars and is significantly reflected in the recommendations of these forums. At the same time, it should be noted that the methodology of the approach, the breadth of coverage in solving the problem, the focus and depth of development in many cases by different authors are far from the same and not equivalent. Therefore, when conducting an analytical review of scientific publications, in our opinion, it is advisable to evaluate existing developments in a certain order, namely: firstly, works that emphasize the importance and need to improve the function of economic analysis without indicating specific ways to solve this problem; secondly, works examining specific forms of organizing economic analysis in management systems. The latter, in particular, include: works in which the dispersal and implementation of individual analysis tasks are proposed as part of various functional subsystems of the control system; works whose authors consider it possible to combine the tasks of economic analysis with the tasks of other management functions in one of the generally accepted subsystems of the management system; works in which the allocation of analysis tasks to an independent functional subsystem of the control system is justified.


2020 ◽  
Vol 2020 (1) ◽  
pp. 76-81
Author(s):  
S Rabkin

Using the main elements of the institutional analysis methodology, the author considers the impact of geopolitical factors on Russia's economic security. Based on historical and economic analysis, it is concluded that the decisions of the Crimean (Yalta) and Potsdam (1945) conferences that defined the contours of the multipolar model of the modern world should be followed. As a counteraction to the geopolitical challenges to the economic security of the Russian Federation in a multipolar world, it is proposed to consider the issues of spatial development as an institutional basis for the formation of a future model of global security.


2019 ◽  
pp. 6-9
Author(s):  
Serhii TKACHENKO ◽  
Viacheslav TKACHENKO ◽  
Svitlana TKACHENKO

Changing the qualification structure of contractors for the subsystem (function) of analytical processing of technical and economic information data (systematic economic analysis, evaluation) at industrial enterprises and scientific and industrial associations, should also strive to ensure that the economic efficiency of economic and analytical work in the sense of its scientific level, results achieved, reliability and timing was highest, and the use of potential staff capabilities was greatest. It is about optimizing the activity of subsystem staff. In this regard, one of the thematic issues of organizational support for the subsystem (function) of analytical processing of technical and economic information data (systematic economic analysis and evaluation) is the development of a system of measures that ensure the subordination of activities of personnel to the goals set both before the subsystem and before the system. Management of an industrial enterprise and a scientific-industrial association as a whole, and of those that certainly contribute to the most cost-effective implementation of this economic activity in set direction of development. The whole range of problems of comprehensive provision in functionally developed systems of strategic management of special purpose scientific and industrial associations and enterprises of the industry cost-effective activities of personnel of the subsystem (function) of analytical processing of technical and economic information data (systematic economic analysis and evaluation) should be solved on the basis of system approach. The shift in the process of designing the center of gravity of research towards the utilization of the capabilities of the human component of the subsystem (function) is one of the most important and indispensable conditions for the effectiveness of its organizational support, and accordingly, to obtain a given economic (economic) effect from the functional development of the subsystem (function) of analytical processing-economic information empiric (data) (systematic economic analysis and evaluation).


Author(s):  
Elizaveta Kravchenko

Sociocultural processes, political situation and cultural contacts in the Mediterranean countries substantiate the relevance of development of the humanities section in Mediterranean Studies. The author discusses the problem on the advancement of Mediterranean Studies in Russia and abroad, as well as indicates the key questions faced by the scholars of Mediterranean Studies at the initial stage of analytical work. The object of this research is the establishment methodological framework of Mediterranean Studies in the sphere of humanities. The subject is the concepts of prominent theoreticians in the field of Mediterranean studies (D. Abulafia, R. Clement, S. Stroumsa, N. Bouchard, F. Braudel, H. Pirenne). The goal consists in determination of the relevant problems and approaches toward studying the Mediterranean Region. Due to the fact that in the Russian Science close attention is given to natural scientific vector of Mediterranean Studies, there are virtually no research on the development of Mediterranean Studies in the sphere of humanities, and namely culturology, which defines the scientific novelty of this work. The main conclusion consists in the analytical overview of the state of Mediterranean Studies in Russia, as well as in explication of foreign theories that reveal the concept of the “Mediterranean” and approaches towards its examination. This work can attract the attention of translators to the research bases of foreign centers of the Mediterranean Studies, contribute to scientific communication, as well as designate the topic for international research projects in the area of culturology, history, and international relations in Russia.


2017 ◽  
Vol 20 (5) ◽  
pp. 45-54
Author(s):  
Wojciech Giza

The presented study includes an analysis of the category of “good” on the basis of philosophy and economics. Particular attention was paid here to the factors determining the monetary value (price) of an economic good. While achieving the assumed objective of the research, answers to the following questions were sought: What is the difference, therefore, in the interpretation of good as an axiological category and good which economics deals with? What is the basis for the valuation of goods which are the subject of economic analysis? While seeking answers to these questions, an attempt was made to justify the thesis according to which contemporary understanding of the way the market valuates goods is limited to accepting the price understood as a variable representing a kind of relationship set in a given time period.


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