scholarly journals The effect of automation of accounting and financial statements on enterprises safety

2018 ◽  
pp. 47-53
Author(s):  
Nikolay Іgnatenko ◽  
Olga Sarapina
Keyword(s):  
Information Security ◽  
Financial Reporting ◽  
Competitive Advantages ◽  
Global Networks ◽  
Scientific Methods ◽  
Long Run ◽  
Safety Improvement ◽  
General Scientific ◽  
Informative Characteristic ◽  
Enterprise Security

The subject of the research is theoretical, methodological and practical aspects of accounting automation and financial reporting on enterprise security. The purpose of the work is to identify problems and establish trends in the implementation of accounting and financial reporting on the basis of automation and substantiation of the problem of computerization of accounting processes, information security of enterprises and management of the future. Methodological basis of the article became general scientific methods of cognition, generalization, method of comparative analysis and other methods of research. Results of work. The role of implementation of automation, software and computerization of accounting processes and financial reporting on the security of domestic enterprises and organizations has been determined. An informative characteristic of competitive advantages and properties of the most used programs is provided. At the same time, risks and threats to information security of enterprises, their sources and manifestations are revealed. The complex of measures for preservation and strengthening of information security is substantiated. A plan and measures for their implementation have been developed. Submitted suggestions for further research in order to strengthen the security of enterprises and improve its management. The field of application of the results is that the stated proposals on automation of accounting and financial reporting can be used by managers and specialists of enterprises for the purpose of safety improvement. Conclusions. The introduction of automated systems and programs for accounting and accounting and financial reporting is a significant factor in improving the efficiency of domestic enterprises. At the same time, the security of the operation of enterprises increases due to greater accuracy and impartiality of the information used, and a significant reduction of their costs on accounting and analytical processes. However, because of the specifics of automation and computerization (connecting to more global networks, using typical programs and metrics, etc.), the openness of information systems increases, the threats to commercial secrets and the risks of competitive business increase in general. It updates the importance of providing and further improving the information security of enterprises and organizations in the long run.

scholarly journals Features of Development and Implementation of Competitive Advantages of Establishments of Restaurant Economy in Modern Market Conditions

2021 ◽  
Vol 8 (1) ◽  
pp. 58-67
Author(s):  
Valentyna V. Postova
Keyword(s):  
Competitive Advantage ◽  
Consumer Preferences ◽  
Competitive Advantages ◽  
Market Conditions ◽  
Scientific Methods ◽  
Different Types ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
Main Factors ◽  
Economic Criteria

The relevance of the study of the development of competitive advantages is related to the need to ensure the competitiveness of restaurants, given the current market conditions. The purpose of the study is to investigate the ways of developing a strategy to ensure and implement the competitive advantages of restaurants. Theoretical and methodological framework of the study included general scientific methods (methods of scientific generalisation and comparison), specific methods (methods of analysis and synthesis). The study defines that indirect criteria are used to assess competitiveness, which can be divided into two main groups: consumer and economic criteria. It is analysed that for different categories of consumers and groups of goods competitiveness is provided by different types of prices: purchasing, selling, and consumer. The sources of development of competitive advantages are determined. The study also provides the competitive advantages of restaurant establishments, which have different forms of manifestation. The diagnostics of the competitive environment is carried out, which requires not only the analysis of the state of various methods of competition, but also the study of the image of the product, as well as the image of the enterprise. The main factors of competitive advantage of restaurants were considered. The study analysed the factors of competitive advantage of the organisation, which are divided into external and internal. It is determined that the factors of consumer preferences are divided into four groups: psychological, informational, sales, and economic. It is established that each group has certain measures, the consistent implementation of which, in the end, leads either to the development or maintenance of consumer preferences

scholarly journals Reporting in the area of sustainable development in agribusiness

2019 ◽  
Vol 91 ◽  
pp. 06002 ◽  
Author(s):  
Guzaliya Klychova ◽  
Alsou Zakirova ◽  
Elvira Sadrieva ◽  
Fayaz Avkhadiev ◽  
Aigul Klychova
Keyword(s):  
Sustainable Development ◽  
Financial Reporting ◽  
Social Activity ◽  
Research Work ◽  
Sustainability Reporting ◽  
Comparison Method ◽  
Global Reporting Initiative ◽  
Scientific Methods ◽  
Reporting Structure ◽  
General Scientific

The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are as follows: to study the content of non-financial reporting generated in compliance with the GRI guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generalization of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity of accounting organization with the use of information technology, such as: supplementary invoices application for accounting and development of forms for reports containing information of social character.

scholarly journals COMPETITIVE ADVANTAGES OF MODERN FORMS OF MANAGEMENT BY A HOTEL BUSINESS

Management ◽  
2019 ◽  
Vol 28 (2) ◽  
pp. 108-118
Author(s):  
Nataliia V. Kulak
Keyword(s):  
Voluntary Associations ◽  
Business Management ◽  
Hotel Industry ◽  
Integrated Approach ◽  
Practical Experience ◽  
Competitive Advantages ◽  
Scientific Methods ◽  
Hotel Chains ◽  
General Scientific ◽  
Independent Hotels

Introduction and purpose of the study. Recently, the issue of increasing the efficiency of the functioning of hotel business establishments due to the application of competitive advantages becomes of paramount importance.It is well-known that in the conditions of an integrated approach to the creation and use of competitive advantages, an enterprise is able to prevail in the demand market. Practical experience of the domestic hotel industry shows that some forms of organization of hotel activities for the domestic hotel industry are new, which creates the need to explore the features of modern forms of management of hotel enterprises in the system of competitive advantages.The hypothesis of scientific research. It is assumed that the processes of globalization and integration necessitate the formation of new forms of organization of hotel activity of the domestic hotel industry in order to improve the form of management of hotel business.The purpose is to determine the essence and content of modern forms of hotel business management in the context of the concept of competitive advantage.Methods of research: general scientific methods of analysis, synthesis, comparison, systematization and generalization.Results: modern forms of organization of hotel business management, which are used by leading specialists of the hotel industry sphere, reveal the peculiarities of their activity, the strengths and weaknesses of such forms of organizing management of hotel industry enterprises as independent hotels, voluntary associations of hotels and hotel chains.

scholarly journals FORMATION AND REALIZATION OF THE MECHANISM OF COMMERCIALIZATION OF THE RESULTS OF INNOVATION ACTIVITY

2021 ◽  
pp. 37-46
Author(s):  
Alona Poltoratska ◽  
Tetiana Stovba ◽  
Alona Hrebennikova
Keyword(s):  
Economic Development ◽  
Innovation Activity ◽  
Competitive Advantages ◽  
Conceptual Approach ◽  
Scientific Methods ◽  
Social And Economic Development ◽  
Analysis And Synthesis ◽  
Important Challenge ◽  
General Scientific

Introduction. Introduction. Innovation is an integral factor of social and economic development, which accompanied mankind from the beginning of civilization. Over the past decade, you can observe a significant increase in expenditures for innovation activity and growing interest in the topic of innovation, since technological changes and innovations are often perceived as an influential process that opens opportunities for the benefits of society, as well as social security. Particular attention is paid to the commercialization of innovation, since they are a fundamental condition for the development of both micro-and macroeconomic aspects in the context of their impact on the creation of competitive advantages and economic development. Moreover, the commercialization of innovation is, apparently, the most important challenge faced by all companies. innovations go beyond science or technology; this is what can create value through the commercialization process. The theme of commercialization of innovation apparently paid increased attention Recently, but this subject of research is quite fragmented and distributed between various fields of research and disciplines. As a result, it is necessary to investigate, arrange and aggregate various theoretical and empirical conclusions, the purpose of the article is to determine theoretical principles of commercialization of the results of innovation activity in order to formulate the relevant mechanism. Method (methodology). The study used a number of general scientific and specially scientific methods: analysis and synthesis to find out the essence of the mechanism of commercialization of the results of innovation activity; systematization – determination of the main levels of the mechanism of commercialization; Gnoseology – outlining the main contradictions for understanding commercialization. The results. The main purpose of the article is to form a model of the mechanism of commercialization of the results of innovation activity. The existing connection between phenomena is taken into account: commercialization of innovation and internationalization. A conceptual approach to the formation of a mechanism for commercialization of innovation results depending on management levels is proposed. The toolkit for implementing the proposed mechanism is determined.

On the Creation of Competitive Business Structures

2019 ◽  
pp. 107-113
Author(s):  
A. E. Gavrilov ◽  
E. A. Zhukov
Keyword(s):  
Information Technologies ◽  
Innovation Process ◽  
Competitive Advantages ◽  
Scientific Methods ◽  
Innovation Infrastructure ◽  
History Of ◽  
General Scientific ◽  
The Creation ◽  
Business Structures ◽  
Theoretical Foundations

Aim. The presented study aims to examine, analyze, and systematize scientific knowledge in the field of infrastructure systems for the formation of conditions for creating competitive modern enterprises based on IT technologies.Tasks. The authors define the concept of innovation infrastructure; analyze the external and internal environment of providing a competitive infrastructure for business structures; determine the specific aspects of the formation of theoretical foundations of infrastructure support for the competitiveness of business structures; examine the potential for the digitalization of the economy in the infrastructure support for the creation of competitiveness of business structures.Methods. This study uses general scientific methods of cognition to critically analyze modern mechanisms of infrastructure support for the competitive advantages of innovation-oriented business structures.Results. External institutions participating in the innovation process in Russia are examined and typified. Their specific features are identified, and the history of their formation and role in the infrastructure are described. The concept of infrastructure support is examined. A correlation between innovation infrastructure and the creation of the competitive advantages of business structures is established.Conclusions. Based on the examined materials, the authors describe the prospects of using modern information technologies in the design of infrastructure for innovative projects. The study provides recommendations for the transformation of competitiveness support institutions and modernization of the management of the internal elements of innovative business infrastructure in the context of the digitalization of the economy. The authors create prerequisites for the development of an advanced digital application that would combine and balance a lot of data and aspects of infrastructure support for the competitiveness of business structures, improving the efficiency of development of innovative projects, their implementation, and management of business structure competitiveness.

Problems and specifics of the convergence of national accounting systems under the influence of IFRS

2021 ◽  
pp. 29-48
Author(s):  
Mihail Rodchenkov ◽  
Viktor Suyts
Keyword(s):  
Financial Reporting ◽  
Accounting Systems ◽  
Scientific Methods ◽  
National Accounting ◽  
Financial Reporting Standards ◽  
Current State ◽  
National Market ◽  
Market Economic ◽  
Expert Assessments ◽  
General Scientific

The research addresses the essence and outcomes of the convergence between national accounting and reporting systems (NARS) influenced by international financial reporting standards (IFRS). The aim of the study is to identify and examine the main elements of this process and its peculiarities in Russia; to highlight and evaluate the consequences of such convergence; to determine the areas for improving the effectiveness of NARS taking into consideration its current state. The methodology is based on the use of general scientific methods of theoretical and empirical research, including expert assessments and comparative analysis which allows to evaluate the changes observed in NARS. The findings help summarize and analize the organizational aspects of NARS elements transformation in the process of convergence under IFRS impact, including imbalances both in the NARS itself and in the relation between the NARS elements and other systems underlying the national market economic structure. The analysis concludes with an assessment of its effect on the NARS. The results will be of interest to specialists in the field of accounting and reporting as well as to regulatory agencies that implement state interests in this area.

scholarly journals INFORMATION TECHNOLOGIES - THE CHALLENGE OF THE TIME

2020 ◽  
Vol 16 (4-1) ◽  
pp. 11-21
Author(s):  
Рушана Хазиева ◽  
Розалия Юсупова
Keyword(s):  
Information Systems ◽  
Information Security ◽  
Information Exchange ◽  
Information Technologies ◽  
Negative Consequences ◽  
Scientific Methods ◽  
Security Issues ◽  
Advantages And Disadvantages ◽  
General Scientific ◽  
Close Cooperation

This article focuses on information technologies and gives their classification. The advantages and disadvantages of the introduction of the latest information, telecommunication and cybernetic technologies are highlighted. The authors draw attention to the necessity to unite efforts of all countries regarding information security. It is emphasized that in modern conditions the information systems of one country are part of the global system, which in turn leads to the vulnerability of information systems and the possibility of external influence on politics and the economy. Purpose of the article: to show the positive and negative consequences of the achievements of information exchange. Methods: general scientific methods of theoretical knowledge, as well as general logical methods and research techniques are used. Results: In modern conditions of globalization and integration of various world systems, information security issues should remain a priority and be considered in close cooperation of all countries.

scholarly journals TRENDS IN THE DEVELOPMENT OF INNOVATIONS IN THE RUSSIAN SECURITIES MARKET

2021 ◽  
pp. 28-35
Author(s):  
E.A. Annenkova ◽  
Keyword(s):  
Financial Services ◽  
Securities Market ◽  
Competitive Advantages ◽  
Scientific Methods ◽  
Market Participants ◽  
General Scientific ◽  
Definition Of ◽  
Private Investors ◽  
High Degree ◽  
Regressive Analysis

The relevance of the problem under study was due to the emergence of new financial technolo¬gies and the creation of prerequisites for their active introduction into the securities market. The activity of the securities market would in many ways expand the opportunities of both the population, represented by private investors and enterprises, which in turn made it possible to solve many problems. Digitalization today has af¬fected all areas of activity, including the securities market. It had an impact on both financial institutions and financial partners. In order to reduce the time spent performing operations, gain competitive advantages over competitors, and attract more customers, securities market entities sought to make as much use of the latest developments as possible in various aspects of performance. Digital transformations in the securities market inevitably entail a rethinking of the views of users and participants in these fi-nas relations. The purpose of the article is to highlight trends in the development of innovations in the securities market and identify the degree of their influence on market participants. In the course of the study, general scientific methods of cognition, such as analysis, synthesis, induction and generalization, were applied. The definition of innovations in the securities market was given, the necessity of their use in the activities of the subjects of the securities market was proved, the main trends were characterized and a regressive analysis was carried out, which proved a high degree of influence of the welfare of citizens and the number of subjects from innovations. In the article, based on the accumulation of the introduction of innovations into the activities of participants in the Russian securi¬ties market, ways of improving them are proposed. It also considered and argued the possibility of creating a financial supermarket based on the Moscow Exchange in the form of a marketplace, which in the future will be able to offer all types of financial services. The results obtained in the course of the study could be used in the formation of a competitive strategy for participants in the securities market in the process of implementing their innovative activities.

scholarly journals Methods of analysis of intangible assets of enterprises

2021 ◽  
pp. 147-157
Author(s):  
Valentyna Yasyshena ◽  
Viktor Pyliavets
Keyword(s):  
Growth Rate ◽  
Financial Reporting ◽  
Food Industry ◽  
Intangible Assets ◽  
Financial Statements ◽  
Scientific Methods ◽  
Number Of Factors ◽  
Logical Method ◽  
General Scientific ◽  
Definition Of

Purpose. The aim of the article is the isolation, systematization and improvement of methodological approaches that must be taken into account when analysing the intangible assets of enterprises. Methodology of research. The theoretical basis of the study is the scientific works of domestic and foreign scientists on the problems of research in the analysis of intangible assets. The methodological basis of the study are general scientific methods (abstraction, comparison, generalization, grouping, systematization, analysis, synthesis), which are used in the analysis of intangible assets; graphical method – for a visual representation of intangible assets, calculated on the basis of financial statements of enterprises; abstract and logical method – to formulate research conclusions. Findings. The successive stages of the methodology of analysis of intangible assets are identified through the definition of the following indicators: value dynamics; the share of intangible assets in the property of the enterprise; suitability; movement; efficiency of use; general trends in efficiency. The obtained results of the method of analysis of intangible assets on the basis of approbation according to the financial statements of food industry enterprises in Vinnytsia region are revealed. It is substantiated and proposed to take into account the main requirements in determining the effectiveness of the use of intangible assets, namely: indicators of the volume of intangible assets in the financial statements are objective; with a sufficient share of intangible assets in the property of the enterprise during the period, their level increases; indicators of suitability, compensation, growth, profitability and turnover and their dynamics are positive. The general trend of efficiency of use of intangible assets, the ratio of the growth rate of intangible assets is maintained to establish at a lower level than the growth rate of revenue from sales of goods, products, works, services and profit. Originality. The requirements that must be taken into account when conducting an analysis of the effectiveness of the use of intangible assets, which, in contrast to the existing approach, are established and substantiated allows you to take into account a number of factors that affect the objective determination of the effectiveness of the use of intangible assets and to approach the analysis objectively. Practical value. The implementation of the recommendations proposed in the publication to improve the methodology of analysis of intangible assets will help increase the efficiency of their use and management. The results of the study have found practical application in the food industry of Ukraine. Key words: intangible assets, analysis, accounting, financial reporting, dynamics, efficiency, food industry.

Problems and specifics of the convergence of national accounting systems under the influence of IFRS

2021 ◽  
pp. 29-48
Author(s):  
Mihail Rodchenkov ◽  
Viktor Suyts
Keyword(s):  
Financial Reporting ◽  
Accounting Systems ◽  
Scientific Methods ◽  
National Accounting ◽  
Financial Reporting Standards ◽  
Current State ◽  
National Market ◽  
Market Economic ◽  
Expert Assessments ◽  
General Scientific

The research addresses the essence and outcomes of the convergence between national accounting and reporting systems (NARS) influenced by international financial reporting standards (IFRS). The aim of the study is to identify and examine the main elements of this process and its peculiarities in Russia; to highlight and evaluate the consequences of such convergence; to determine the areas for improving the effectiveness of NARS taking into consideration its current state. The methodology is based on the use of general scientific methods of theoretical and empirical research, including expert assessments and comparative analysis which allows to evaluate the changes observed in NARS. The findings help summarize and analize the organizational aspects of NARS elements transformation in the process of convergence under IFRS impact, including imbalances both in the NARS itself and in the relation between the NARS elements and other systems underlying the national market economic structure. The analysis concludes with an assessment of its effect on the NARS. The results will be of interest to specialists in the field of accounting and reporting as well as to regulatory agencies that implement state interests in this area.

Sign in / Sign up

Export Citation Format

Share Document