scholarly journals Accounting and analytical support for the management of monetary assets in forestry enterprises

2021 ◽  
pp. 76-83
Author(s):  
Perchuk Oksana ◽  
Liudmila Yaremenko ◽  
Tetiana Borodyna
Keyword(s):  
Cash Flows ◽  
Enterprise Management ◽  
Analytical Functions ◽  
Analysis And Synthesis ◽  
Effective System ◽  
Or Methodology ◽  
Conducting Research ◽  
Analysis System ◽  
Monetary Assets ◽  
Assets Management

The subject of research: theoretical and practical problems of forming a system of accounting and analytical support for monetary assets management. The purpose of the study is to develop scientific approaches and methodical recommendations for the development of accounting and analytical support for monetary assets management in forestry enterprises. Method or methodology for conducting research. The methodological basis of the study is general theoretical methods of scientific knowledge, the main approaches and framework of accounting and analytical support of the management system, which are highlighted in the works of domestic and foreign scientists. To reach the research tasks the following methods were used: dialectical method of cognition – to analyze legislative and regulatory documents and scientific works of scientists concerning the formation of an effective system of accounting and analytical support for monetary assets management; analysis and synthesis – to study and generalize the foreign and domestic experience of theoretical and methodological fundamentals of the accounting and analysis of the monetary assets; abstract logical – for theoretical generalizations and formulation of conclusions. The field of application of results. The results of the study can be used in the practice of forestry enterprises to improve management efficiency. The results of research and conclusions. Based on the study, the essence of monetary assets is revealed, their role in ensuring the functioning of forestry enterprises is determined. The importance of building a system of accounting and analytical support for monetary assets management is substantiated; its components are characterized, and the problematic aspects of accounting and analytical functions implementation in generating the information for managing forestry enterprises’ monetary assets and cash flows are determined. The enterprises of the forestry complex need the cash flows balancing and replenishment for more efficient financing of their activities. Enterprise management should be based on the analysis and evaluation of cash flows using the information generated by the accounting and analysis system. Thus, the use of information about monetary assets should become an important element in assessing the quality of enterprise management, and lead to improving the efficiency of cash flow use and forecasting.

scholarly journals Impact of decentralization on Ukraine local budgets formation

2020 ◽  
pp. 81-92
Author(s):  
Svitlana Sliusar
Keyword(s):  
Financial Services ◽  
Central Government ◽  
Local Authorities ◽  
Scientific Methods ◽  
Self Sufficiency ◽  
Analysis And Synthesis ◽  
Or Methodology ◽  
Conducting Research ◽  
Financial Base ◽  
The Impact

The subject of the research is an analysis of the decentralization impact on Ukraine local budgets formation. The purpose of this study is to find a solution to the problematic aspects of the formation of self-sufficient, financially wealthy communities by analyzing the impact of decentralization on the formation of local budgets and the budgets of the combined territorial communities. Method or methodology for conducting research. The study used a set of general scientific methods and techniques, namely: comparative analysis and synthesis, abstraction, the method of induction and deduction, idealization, generalization, analogy, modeling, as well as special - expert survey, grouping, forecasting. Results of work. Decentralization today is the most effective and efficient way to ensure the financial autonomy and sustainability of local authorities by transferring to them the powerful sources of budget revenues previously assigned to the central government, and expanding the financial base of administrative-territorial formations. That is, the introduction of a new model of financial support for local budgets consists in expanding the rights of local authorities, the sources of their formation, giving them full budgetary independence and creating real ground for the exercise of their powers. And in connection with the amendments to the Budget Code on the introduction of medium-term planning, the issue of reporting and evaluating the effectiveness of budget programs is relevant for financial services workers. The field of application of results: territorial communities of Ukraine. Conclusions according to the article. One of the important problems in the formation of local budgets is to ensure balanced socio-economic development of the regions and the formation of inter-budgetary relations in order to increase the level of financial self-sufficiency by strengthening budgetary decentralization. In order for the community to be able to carry out its tasks, it must have adequate financial resources to cover its own expenses. It is likely that the formation of financially self-sufficient administrative-territorial units requires changes not only in tax and budgetary legislation, but also in the territorial size of communities, districts and regions.

scholarly journals Integration of Ukraine to the European financial space: prerequisites, problems, prospects

2018 ◽  
pp. 145-153
Author(s):  
Valentyna Tropina ◽  
Natalia Yevtushenko
Keyword(s):  
Global Economy ◽  
Scientific Research ◽  
Financial System ◽  
World Market ◽  
Financial Globalization ◽  
The World ◽  
Analysis And Synthesis ◽  
Or Methodology ◽  
Conducting Research ◽  
National Economies

Relevance of the research topic. The strategy of social and economic development of Ukraine declares the European choice of the state. Accordingly, it is relevant to study the processes of Ukraine's integration into the world financial space and its regional subsystems in order to determine the strategic directions of the country's economic policy, taking into account the latest trends in the development of the world market. Formulation of the problem. With the acceleration of financial globalization, its impact on the country's economy and its financial component is substantially changing and intensifying, the processes of integration into the world financial space are becoming irreversible, and their impact on national economies is controversial, which requires further scientific research of the theoretical and applied aspects of integrating the financial system of Ukraine into European financial space. Analysis of recent research and publications. The problem of the influence of globalization on the financial systems of countries, the consequences of integration of the Ukrainian economy and its financial component into the global economic space and its regional subsystems is now quite widespread in scientific research. These are the works of famous scientists: Raghuram G. Rajan, D. Lukianenko, S. Lutsyshyn, A. Mozgovyi, L. Petkova, A. Rogach, K. Rogoff, J. Stolyarchuk, N. Stukalo, and others. Selection of unexplored parts of the general problem. At the same time, these issues are being updated in connection with the acceleration of financial globalization and the European choice of Ukraine, which requires the solution of a number of specific tasks related to the integration of Ukraine into the global financial space. Setting the task, the purpose of the study. The objective of the study is to analyze the latest trends in the development of the world financial system to justify the conditions and the main directions of the country's integration into the European financial space. The purpose of the study is to determine the main directions of Ukraine's financial eurointegration policy. Method or methodology for conducting research. The article uses a set of methods of scientific research: the system approach, statistical analysis, structuring, analysis and synthesis. Presentation of the main material (results of work). The influence of financial globalization on the development of the financial system of Ukraine is determined and the conditions and main directions of the country's integration into the European financial space are justified. The advantages of sectoral integration of Ukraine in the financial sphere are proved. The field of application of results. The results of this study can be applied in the process of forming and implementing the financial Eurointegration policy of Ukraine. Conclusions according to the article. With the acceleration of financial globalization, its impact on the economies of the countries and their financial component is substantially changing and intensifying. Accordingly, it is relevant for Ukraine to monitor the latest trends in the development of the global economy, the world financial system and its regional subsystems to determine the strategic priorities for reforming the financial system of Ukraine and timely and effective adjustment of the state's financial eurointegration policy.

scholarly journals Increasing the agricultural enterprises competitiveness on the basis of compliance with consumer demand, branding and forecasting

2020 ◽  
pp. 18-24
Author(s):  
Svitlana Kucherenko ◽  
Liudmyla Levaieva
Keyword(s):  
Rural Communities ◽  
Raw Materials ◽  
Agricultural Enterprises ◽  
Analysis And Synthesis ◽  
Or Methodology ◽  
Conducting Research ◽  
Composition Structure ◽  
Quality Of Products ◽  
Graphical System

The subject of research is theoretical, methodical and practical aspects of increasing the agricultural enterprises competitiveness with the use of marketing tools and forecasting the agricultural market dynamics. The purpose of this study is to substantiate the directions of increasing the agricultural enterprises competitiveness on the basis of compliance with the demand and consumers wishes; formation of the positive image of products producers; active creative advertisement and goods branding; safety and quality of products; forecasting the agricultural markets dynamics. Method or methodology for conducting research. Both general scientific and special methods of scientific cognition have become the methodological basis of the article. In the process of writing the article the following methods were used: dialectical, economic comparisons and generalizations, grouping, graphical, system and structural analysis and synthesis. Results of work. The article investigates thoroughly the main direction of competitive advantages formation for agrarian enterprises - ensuring their reputation and establishing the close and sustainable relations with consumers. It is about products branding, advertising, image of commodity producers, as well as monitoring of competitiveness and agrarian markets dynamics. The field of application of results. The results and conclusions can be used for training specialists in economics, management and marketing in institutions of higher education; in managing the agricultural enterprises; in rural communities. Conclusions according to the article. As a result of assessing the products competitiveness  the decisions on ways of its increase can be made: changing the composition, structure of resources used (raw materials, semi-finished products); changing the order of products creation; changing the quality control system for production, storage, packaging, transportation; changing the prices for products, services and logistics; changing the order of products sales on the market; changing the structure and amount of investments in the development, production and marketing of products. The strategy of improving the quality of products is an essential part of the strategy of agri-food sector enterprises. The objects of forecasting are the quality indicators for goods, which are inferior to those of competitors.

The Soviet and Western theories of financial management – The competition or the partnership?

2020 ◽  
Vol 26 (5) ◽  
pp. 991-1016
Author(s):  
A.G. Lukin
Keyword(s):  
Soviet Union ◽  
Financial Management ◽  
Historical Analysis ◽  
Management Theory ◽  
Financial Risks ◽  
Financial Flows ◽  
Dialectical Approach ◽  
The Soviet Union ◽  
Analysis And Synthesis ◽  
Effective System

Subject. This article explores the main points of the theory of financial management, developed within the framework of the Western general theory of finance, and the theory of financial management developed in the Soviet Union. Objectives. The article aims to substantiate an idea that these theories are complementary, and their harmonious application can help build the most effective system of financial relations management at both the macro-and microeconomic levels. Methods. For the study, I used a dialectical approach and the methods of comparison, analysis and synthesis, and historical analysis. Results. The article substantiates the point that the methodology of Western financial management theory is aimed at managing external financial flows and combating external financial risks. It notes that the Soviet theory regulates methods and techniques of financial management within the business entity or the State. Conclusions. Theoretical updating of the Soviet practices of financial management combined with the modern achievements of financial management theory will create conditions for the formation of an optimal financial management structure at both the micro-and macroeconomic levels. This can improve the efficiency of financial management, in general. Renewed interest in the theoretical developments of the Soviet Union will contribute to the development of financial science at the present stage.

THEORETICAL AND METHODOLOGICAL PRINCIPLES OF CASH FLOWS OF ENTERPRISES

2017 ◽  
Author(s):  
Roman Greshko ◽  
◽  
Violetta Kharabara ◽  
Olena Tretyakova ◽  
◽  
...  
Keyword(s):  
Cash Flow ◽  
Cash Flows ◽  
Management Policy ◽  
Flow Management ◽  
Financial Investment ◽  
Cash Flow Management ◽  
Goods And Services ◽  
Methodological Approaches ◽  
Conducting Research ◽  
Methodological Principles

Efficient management of cash flows of the enterprise provides predict activities in a modern organization. The issue of ensuring balancing and synchronization of outflow and inflow of cash and their equivalents is important for any enterprise. The urgency of the study greatly increases in conditions of complex economic processes that create significant risks and difficulties in conducting a balanced cash flow management policy. The purpose of this study is to substantiate the theoretical and methodological principles of management of cash flows of the enterprise, which provides for the determination of the content of the concept of cash flows, their types and classification, as well as the formulation of methodological approaches to the management of cash flows of the enterprise. The theoretical basis for conducting research is the work of domestic and foreign scientists who studied the issue of managing the cash flows of the enterprise. In the course of the study of theoretical and methodological bases of management of cash flows of the enterprise, economic content and value of cash flows of the enterprise are determined. In the course of studying the approaches of various scholars, the proper definition of cash flows, which characterizes them as the receipt and payment of highly liquid assets of the enterprise within the framework of financial, investment and current activities of the enterprise, is formulated in order to ensure uninterrupted production, sales and other work, which leads to a change in the amount on the current account in the bank and the balance in the box office. Also in the article, methodological approaches to managing cash flows of enterprises that provide for quality accounting and collection of information on funds, analysis of preliminary management experience, substantiation of optimization measures, drawing up a payment calendar for the next year, control over the implementation of a substantiated cash flow management policy. Measures are determined to balance cash flow due to leasing, use of leasing, buying, emission or sale of corporate bonds or other securities, changing the policy of selling goods and services.

scholarly journals The instruments for combating shadow economy in the Russian Federation

2021 ◽  
pp. 22-32
Author(s):  
Eka Ermakova
Keyword(s):  
Russian Federation ◽  
Shadow Economy ◽  
Practical Experience ◽  
Legal Framework ◽  
Scientific Methods ◽  
Research Systems ◽  
Analysis And Synthesis ◽  
Effective System ◽  
Computer Based ◽  
The Russian Federation

This article substantiates the need for the development and application of the additional instruments for combating shadow economy in the Russian Federation. The object of this research is the measures for combating shadow economy, while the subject is the related punitive and preventive instruments. The research methodology employs the general scientific methods (scientific abstraction, unity of historical and logical, analysis and synthesis, induction and deduction, comparison and analogy); systemic and comprehensive approach; official statistical data, normative legal acts, works of the leading researchers dedicated to the problems of expansion of shadow economy, computer-based legal research systems Garant and ConsultantPlus. The study of the normative legal framework and scientific writings of the leading scholars, as well as the analysis of practical experience of the Russian Federation in combating shadow economy allowed making the following conclusions: the effective system of combating shadow economic processes should be built on all levels of governance: micro, meso and macro; at the same time, each of these levels should be able to apply both punitive and preventive instruments that encourage the actors to engage in legal activity. In recent years, Russia largely implements preventive methods for combating shadow economy. However, the rate of shadow economy in the country remains high (33% of GDP), which thwarts the economic development.

Proposal for a New Structure of Enterprise Management Concept for Processing Secondary Raw Materials - Aluminum

2014 ◽  
Vol 708 ◽  
pp. 178-183
Author(s):  
Andrej Hačevský ◽  
Jan Spišák
Keyword(s):  
Raw Materials ◽  
Balance Model ◽  
Enterprise Management ◽  
Analysis And Synthesis ◽  
Management Concept ◽  
Verification Process ◽  
Enterprise Management System ◽  
The Individual ◽  
Production Company ◽  
Verification Plan

From the analysis and synthesis, which consists of a draft of structure of a new enterprise management system concept based on hierarchical balancing optimization model, results clear findings and outputs. The primary benefit is considered to be the fact, that it showed the existence and use of balancing model as a tool for effective management of the production company. This article primarily describes the use of the balance model at the analysis of the production process. HBOM can be involved in the verification process impacts of the individual reversals in the technology and economics of company, at operating in the verification plan, and verification of compliance and reality.

scholarly journals PECULIARITIES OF BUSINESS ASSET MANAGEMENT

2021 ◽  
pp. 135-142
Author(s):  
O.Hr. Golovko ◽  
◽  
D.O. Omelianenko ◽  
Keyword(s):  
Asset Management ◽  
Management System ◽  
Practical Importance ◽  
Integrated Approach ◽  
Working Capital ◽  
Long Run ◽  
Effective System ◽  
Definition Of ◽  
Asset Management System ◽  
Assets Management

The article is devoted to the generalization of theoretical aspects and practical recommendations for improving the asset management system in modern conditions. To build an effective system, the object of management — assets — is studied in detail. The approaches to understanding the essence of assets, namely value, financial and property, are singled out. The ratio of such concepts as “current assets”, “working capital” and “working capital” is studied, their common and different characteristics are determined. The current assets are grouped according to different classification features and their significance in the production process is determined. It is substantiated that the grouping of current assets is primarily of practical importance, allowing to build a clear system of accounting and analysis of the availability and movement of current assets and to form an effective system of their management by individual types. A thorough analysis of the interpretations of the concept of “asset management” available in the scientific literature has been made, and several approaches to its understanding have been identified. The conducted research made it possible to form an author's definition of the current assets management system. It is determined that the current assets management system should be based on an integrated approach, the components of which are objects and subjects of management, purpose, basic principles and functions, methods and tools of influence, formalized quantitative and qualitative criteria for achieving goals, and factors forming the operating environment of the object. The characteristic of each element of the system is given, in particular the subjects and objects of management are concretized, their interaction is considered, the purposes and tasks are outlined. It is determined that the functions of the management system are controlling, stabilizing and analytical, and the principles on which it is based — timeliness, unity, continuity, optimality and rationality. The implementation of the current assets management system involves the implementation of a number of successive measures in the form of certain stages, which are considered in the work. The proposed system of current assets management will predict the choice of management strategy of the entity in the long run and increase the overall efficiency of its operation.

scholarly journals Prospective solvency in ensuring the financial stability of the enterprise

2021 ◽  
pp. 162-168
Author(s):  
Vita Vynogradnya ◽  
Lyudmila Burdonos
Keyword(s):  
Economic Development ◽  
Financial Stability ◽  
Synthesis Method ◽  
Enterprise Management ◽  
Stable Operation ◽  
Socio Economic Development ◽  
The Future ◽  
Analysis And Synthesis ◽  
Definition Of

 Issues of ensuring the financial stability of enterprises are extremely important for the socio-economic development of Ukraine. Stable operation of the enterprise is possible only if the appropriate level of solvency of the enterprise. That is why the issues and problems related to ensuring solvency are given much attention in the scientific works of scientists from both foreign and domestic scientific schools. At the same time, insufficient attention is paid to long-term solvency as an important component of the system of ensuring the stable functioning and development of the enterprise in the future. The task of the study is to analyze the approaches of scientists to the interpretation of the essence of prospective solvency and its role in ensuring the stable operation of the enterprise, determining the characteristic causes of its decline in modern socio-economic development of Ukraine; development of a proposal to ensure the solvency of the enterprise in the future. In the process of research general and special methods were used: analysis and synthesis, method of comparison, generalization, statistical, etc. The article considers the essence of perspective solvency of the enterprise and its role in ensuring stable functioning of the enterprise. The factors that determine it are systematized. The conceptual model of providing perspective solvency of the enterprise for the purpose of stable functioning and development of the enterprise which provides: definition of system of the corresponding indicators of perspective solvency for their constant monitoring is offered; finding out the possible reasons, which may result in loss of prospective solvency; the sequence of implementation of the necessary measures for its restoration and provision in the future. The results of this study can be used in the process of enterprise management to determine the real state of its solvency and develop measures to ensure it in the medium and long term.

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