scholarly journals УДОСКОНАЛЕННЯ ОБЛІКОВО-АУДИТОРСЬКИХ ПРОЦЕДУР ЩОДО ДЕБІТОРСЬКО-КРЕДИТОРСЬКОГО ЗАБЕЗПЕЧЕННЯ ПІДПРИЄМСТВ

2020 ◽  
pp. 52-59
Author(s):  
Г. С. Ліхоносова ◽  
С. П. Богомол
Keyword(s):  
Factor Analysis ◽  
Small Business ◽  
Economic Activity ◽  
Practical Significance ◽  
Practical Solution ◽  
Methodological Basis ◽  
Its Analysis ◽  
Financial Condition ◽  
Accounts Payable ◽  
Main Material

The article presents the author's opinion on the problem of non-payment, which is the main guarantee of small business. When there are receivables, there are also issues with accounts payable, as most companies do not have a planned profit for the goods, works, services provided. The purpose of the article is to identify current problems of accounting and auditing of receivables and payables, which require their practical solution. The object of the study is the receivables and payables, which were formed as a result of economic activity of the enterprise, its analysis and proposed ways to improve. The methods used in the study. The methodological basis of the study were the methods and principles of debt recognition, general and factor analysis of receivables and payables. The hypothesis of the study is the trend impact of receivables and payables on the financial condition and solvency of the enterprise. Presenting main material. Recommendations for improving the financial condition of the enterprise, for accounting and auditing of receivables and payables are offered. Originality and practical significance of the research. The study identified the need to improve the situation at the enterprise by implementing a number of measures aimed at eliminating problems with the payment of debtors who owed certain amounts of money, namely to provide discounts for early payment for products, goods, works, services, limit receivables -prepared for each debtor and maintaining a certain analytical document on creditors' relations in terms of each creditor. Conclusions. The study proves that the proposed methods of improvement are a factor that will reduce the level of receivables and payables. Based on the fact that the debtor's debt will not just decrease, but will bring some income.

scholarly journals FACTOR ANALYSIS OF THE FINANCIAL ACTIVITY OF KOZYATYNSKY MEAT PLANT: ROLE IN DETERMINING THE FINANCIAL STRATEGY

2021 ◽  
Author(s):  
Oksana Adler ◽  
Anastasia Korol
Keyword(s):  
Factor Analysis ◽  
Development Strategy ◽  
Economic Activity ◽  
Net Income ◽  
Financial Strategy ◽  
Financial Condition ◽  
Products Analysis ◽  
Promising Area ◽  
Main Factors ◽  
Definition Of

The article discusses factor analysis of a financial condition of the enterprise is carried out and the general estimation of efficiency of its economic and economic activity is carried out. A general assessment of the efficiency of economic and economic “Kozyatyn Meat Factory” was made, namely the dynamics of profit, cost, net income and net financial result for the period 2017-2019 were monitored. An analysis of changes in return on assets, equity and fixed capital, current liquidity ratios, solvency, financial debt and independence of the enterprise is also presented. The analysis made it possible to conclude on the current financial condition of the enterprise, as well as to determine the main factors that will determine the further strategy of its development. Also in addition, it is established that the definition of the financial strategy of the enterprise can be based only on the analysis of its economic activity, in particular a system of indicators that will establish the current situation of the main financial indicators of “Kozyatyn Meat Plant”, their dynamics for a certain period. In connection with the specifics of the enterprise, we believe that the main indicators that determine the further financial strategy of its development are indicators of the company's profit, as well as indicators of its sales within the industry and market. To this end, a factor analysis of the company's profit from the main factors of sales of its products; analysis of indicators of efficiency of use of fixed assets; analyze the dynamics of production of marketable products of the enterprise within the industry. According to the results of the analysis, it is established that today the company uses a financial strategy that can ensure the adaptation of the enterprise to environmental conditions, reduces the risks of work - that is, the stabilization strategy. In this regard, the next step for the company is to focus its efforts on expanding its market position, is a promising area to choose a financial development strategy that will increase the efficiency of the company - its financial results.

scholarly journals Methodological approaches to efficiency evaluation foreign economic activity agricultural enterprises

2021 ◽  
Vol 23 (98) ◽  
pp. 3-11
Author(s):  
R. Batyuk
Keyword(s):  
Economic Activity ◽  
Agricultural Sector ◽  
Methodological Approach ◽  
Practical Significance ◽  
Universal Method ◽  
Successful Operation ◽  
Subsequent Formation ◽  
Agricultural Enterprises ◽  
Methodological Basis ◽  
Agricultural Enterprise

The article is devoted to topical issues of development of existing and establishment of new approaches to the methodology of assessing the effectiveness of foreign economic activity of agricultural enterprises with the subsequent formation of strategies for its development. Thanks to the successful operation of domestic agricultural enterprises in foreign markets and effective and fruitful cooperation with foreign partners, economic growth of the country as a whole is achieved. Therefore, in modern economic conditions, the increase in foreign economic activity requires a thorough methodological approach to assessing the effectiveness of foreign economic activity of agricultural enterprises. The theoretical and methodological basis of research were the works of leading domestic and foreign economists and the work of leading analysts on the problems and methodology of modeling foreign economic activity, comprehensive approaches based on a combination of economic analysis and methods of economic and mathematical modeling. The following research methods were used in solving the tasks: monographic, analysis and synthesis, expert evaluations, deduction method and abstract-logical. In order to implement the organizational and economic mechanism for determining the foreign economic activity of agricultural enterprises, we propose to use a universal method of foreign economic activity analysis and at the micro level in order to compare the obtained calculations to assess trends in the development of foreign economic activity of agricultural enterprises. If an agricultural enterprise is engaged in both exports and imports, then to assess its performance in the foreign market for a certain period can be calculated integrated indicators of foreign trade, which provide for the comparability of results achieved for the whole set of export-import operations at full cost. The initial methodological basis for assessing and analyzing the foreign economic activity of agricultural enterprises should be a systematic analysis and a comprehensive, dialectical approach, which necessitates the study of individual elements and the system as a whole in constant motion, change, in the process of constant renewal. This is important not only for understanding the essence of economic categories but also for formulating conclusions on their practical application, making management decisions at different levels of the hierarchical management system in the agricultural sector of Ukraine. The practical significance of the results of the study lies in the substantiation of the methodology, which allows to calculate and fully assess the effectiveness of foreign economic activity of any agricultural enterprise.

scholarly journals FORMATION OF ACCOUNTING POLICY CONTENT

2020 ◽  
Author(s):  
N. Drokina ◽  
G. Kaipova
Keyword(s):  
Economic Activity ◽  
Economic Situation ◽  
Practical Significance ◽  
Business Transactions ◽  
Financial Condition ◽  
Economic Entity ◽  
Current Economic Situation ◽  
Modern Level ◽  
Policy Content ◽  
Accounting Policy

Currently, the relevance of the accounting policy is great, since the current economic situation in Kazakhstan directly affects the financial condition of enterprises, therefore, depending on the chosen accounting policy, the economic activity of an economic entity is formed at the modern level and has scientific and practical significance. Accounting is defined by law as an ordered system for collecting, registering and summarizing in monetary terms information on property, liabilities and their movement through continuous, continuous and documentary accounting of all business transactions

scholarly journals DIAGNOSTICS OF THE ENTERPRISE’S FINANCIAL CONDITION DURING THE CRISIS

2021 ◽  
Author(s):  
Daria Yasynska ◽  
◽  
Olena Dobrovolska ◽  
Keyword(s):  
Economic Activity ◽  
Financial Stability ◽  
Economic Security ◽  
Working Capital ◽  
Systematic Calculation ◽  
Financial Condition ◽  
Normal Limits ◽  
Accounts Payable ◽  
Crisis Conditions

The paper reveals the essence of diagnostics of the financial condition of an agricultural enterprise during crisis and stipulates the necessity for its systematic implementation. As there are a lot of companies in Ukraine facing the crisis and as a consequence go bankrupt, which in turn negatively affects the dynamics of repayment of accounts payable, it is extremely important to study the financial condition of the company, dynamics of its payables and receivables in order to find the best ways to overcome the crisis and the normalize its economic activity. The article offers economic proposals for stabilizing the economic activity of the enterprise during the crisis. The article also proposes the systematic calculation of the enterprise’s liquidity and keep to these indicators within the normal limits. In its turn, there are several levels of financial security of the enterprise: absolute (the enterprise has sufficient working capital for operation); normal (the enterprise has enough funds to buy inventory and cover costs); satisfactory (the enterprise does not have enough working capital and it resorts to medium-term or long-term liabilities); critical (the company uses long-term loans to finance its activity) and crisis (the company is unable to meet its obligations). The financial condition and financial and economic activity of the enterprise is assessed by its solvency. Solvency acts as an external sign of financial stability, the essence of which is the security of current assets by long-term sources of formation. The success of the enterprise depends on the analysis of risks of threats to the management of financial and economic security of the business entity and leveling and consolidation of efforts in times of crisis. Thus, by analyzing the financial and economic activity of the enterprise, you can determine the dynamics of changes in economic performance. Control of financial and economic security of the enterprise will allow to carry out economic activity at a normal level and in case of deterioration to predict and prevent the onset of crisis conditions that can lead to bankruptcy.

scholarly journals Quaternary volcanic ash of Kharkiv region

2018 ◽  
Keyword(s):  
Volcanic Ash ◽  
Volcanic Glass ◽  
Refraction Index ◽  
Practical Significance ◽  
Molecular Water ◽  
Hydroxyl Groups ◽  
Average Percentage ◽  
Phlegraean Fields ◽  
Eolian Origin ◽  
Main Material

Formulation of the problem. The article is devoted to detail geological and mineralogical description of quaternary volcanic ash in Kharkiv region. The purpose of the article is to ground its origin. Presentation of the main material. Quaternary volcanic ash was discovered in Kharkiv region in the middle of last century. There are a few Late Neo-Pleistocene deposits of volcanic ash in Kharkiv region now. They are located in Kharkiv and near such villages as Russki Tishki, Novoselivka, Levkivka, Donetzke and Krasnokutsk. Such deposits of volcanic ash were found in the neighboring regions of the Eastern Ukraine - Lugansk, Donetsk, Dnieperpetrovsk and some other regions. Volcanic ash forms the elongated lenticular deposits in the loess loam strata. The contact of ash beds is clear with underlying loess and gradual with overlying loess. The ash lies 3-5 m below the surface of loess. These ashes are light-grey with feeble yellow or brown shades. Its thickness is up to 0.4 m. The particles of the ash are volcanic colourless isotropic glass with refraction index 1,517. Its forms are various. Plate isometric and elongated ash particles with even straight or cambered sides are the most widespread. Predominance of 0.005-0.1 mm particles in this ash rocks is confirmed by the results of mechanical analyses. This tephra is badly sorted. Their sort factor is 4.2-5.9. The ash deposits were formed by wind transportation of ash particles to wind shadow zones. The results of X-ray investigation are typical for glass. IR-spectra investigation revealed molecular water and hydroxyl groups in the volcanic ash. Chemical composition of the volcanic ash of Kharkiv region is characterized by the average percentage of SiO2 – 58.88, Al2O3 – 18.79, Na2O – 5.03, K2O – 6.30, Na2O+K2O – 11.33. Relation of Na2O to K2O is 0.80 and Na2O+K2O to Al2O3 is 0.60. It corresponds to trachyte and phonolite and is confirmed by the refraction index of glass particles. The volcanic glass particles are angular and non-rounded. This fact signifies the eolian origin of ash deposits. Moreover, numerous manifestations of volcanic ash scattered in loess loams are found in Kharkiv region. These loams contain only a few per cents of poorly rounded volcanic ash particles. The loess loams with scattered volcanic ash and volcanic ash deposits belong to the same stratigraphic datum - to the Bugskij horizon, which correspond to Wurmian stage. Conclusions. All tephra deposits of Kharkiv region are in the ash plume of the super-eruption, which occurred in Southern Italy about 39280 years ago (Campanian Ignimbrite eruption). Kharkiv objects fill territory in this plume between the ash depositions of Romania and Russian Voronezh region. They are similar to all other tephra localities of this plume. The volcanic ash was taken by air from the Phlegraean Fields though the distance between Kharkiv and this volcano is over 2000 km. Scientific novelty and practical significance. We can affirm that Kharkiv ash deposits are the result of distant ashfall of Phlegraean Fields super-eruption. The volcanic ash is a horizon marker in the Neo-Pleistocene strata and a datum mark for archaeological study of the Paleolithic cultures. Volcanic ash is a remarkable component of Kharkiv region geological monuments. Russki Tishki locality of volcanic ash is the best object in Kharkiv region. It is situated in 22 km north from Kharkiv. These geological sights have been used as objects of scientific tourism and native land study. Their protection is of highly necessity.

scholarly journals Micro, Small, and Medium Enterprises (MSME’s) IN THE MIDDLE OF THE COVID-19 PANDEMIC

2021 ◽  
Author(s):  
lady
Keyword(s):  
Small Business ◽  
Economic Activity ◽  
Small And Medium Enterprises ◽  
The Law ◽  
Business Entities ◽  
Medium Enterprises ◽  
Micro Enterprises

MSMEs (Micro, Small, and Medium Enterprises) according to Law No. 20 of 2008 is a stand-alone productive economic activity. This business is usually carried out by individuals and not business entities that have subsidiaries or branch companies. It is further explained in the Law regarding the criteria for MSMEs, which are as follows:• Micro Enterprises: maximum assets of IDR 50 million• Small Business: assets of more than IDR 50 million – IDR 500 million.• Medium Enterprises: assets of more than IDR 500 million – IDR 10 billion.

scholarly journals ТЕОРЕТИКО-МЕТОДОЛОГІЧНИЙ БАЗИС СОЦІАЛЬНО-ЕКОНОМІЧНОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ

2021 ◽  
pp. 37-49
Author(s):  
Марина Сергіївна Татар
Keyword(s):  
Theoretical Aspect ◽  
Comparison Method ◽  
Axiomatic Approach ◽  
Practical Significance ◽  
Methodological Basis ◽  
Historical Method ◽  
Global Challenges ◽  
Economic Interaction ◽  
Logical Method ◽  
Business Entities

Formulation of the problem. Modern global challenges and imbalances necessitate cooperation in new realities, change the interaction nature to counter global challenges by activating the most effective forms, methods, types and mechanisms of interaction and creating a new values philosophy and motivational guidelines for socio-economic interaction. The processes of socio-economic uncertainty of economic prospects in the context of global challenges require the formation of  theoretical and methodological basis for the economic entities interaction. The aim of the research is formation of theoretical and methodological basis for economic entities socio-economic interaction in the context of modern global challenges. The subject of the research is theoretical aspect and methodological aspect of business entities socio-economic interaction in global challenges context. The methods of the research: historical method, methods of verification of theoretical positions (morphological analysis of the content and interrelation of categories, principles and laws, assessment of historical facts to theoretical hypotheses), methods of analysis and synthesis, induction and deduction, logical method (hypothetical and axiomatic approach), comparison method. The hypothesis of the research. In the context of global challenges, it is necessary to change the nature of interaction, for which it is necessary to form a theoretical and methodological basis for such interaction and determine the directions of necessary changes in interaction. The statement of basic materials. Within the epistemological field of research, the definitions of "interaction" as social, economic, philosophical, psychological and managerial categories are analyzed. The providing subsystems of business entities social and economic interaction in the conditions of global challenges are determined, among which the normative and legal, financial, logistical, personnel, informational, logistic, infrastructural, psychological, scientific, institutional, organizational supporting subsystems are singled out and characterized. Within the content (paradigmatic and methodological) basis of the research, it is proposed to distinguish the paradigmatic provisions of socio-economic interaction and the methodological basis of business entities socio-economic interaction research in the context of global challenges. The originality and practical significance of the research. The research of business entities socio-economic interaction in the context of global challenges includes four interrelated blocks – theoretical and explanatory basis of interaction, content (paradigmatic and methodological), applied and managerial basis of interaction, which complex covers possible interaction aspects. Conclusions and perspectives of further research. The article considers the theoretical and methodological basis of business entities interaction during global challenges, within which the implementation of the relevant logical blocks is proposed. Within the framework of further research it is planned to develop an applied basis of interaction, which will provide a diagnostic and prognostic field of socio-economic interaction in the context of global challenges and modeling of of business entities socio-economic interaction, as well as management basis of interaction of business entities, which will provide a sequence of management stages of the socio-economic interaction process and determine the interaction effectiveness in global challenges.

Current state of development of the agricultural sector of Kazakhstan

2020 ◽  
pp. 34-38
Author(s):  
A. U. Tatikova
Keyword(s):  
Economic Development ◽  
Small Business ◽  
Economic Activity ◽  
Agricultural Production ◽  
Agricultural Sector ◽  
Current State ◽  
The Republic

The development of small business, agriculture is one of the key areas of economic development of the republic and has great potential and signifi cant reserves. However, this area of economic activity has a number of specifi c features, consisting not only in the seasonality of agricultural production as the basis for the formation of cluster formations and in the presence of a large number of unforeseen risks associated with natural and climatic unpredictable changes, and, according to the authors, agricultural businessmen are not suffi ciently motivated for production activities.

Development of a strategy for the economic development of an agricultural enterprise using a balanced scorecard

2021 ◽  
pp. 19-23
Author(s):  
Elena S. Ustinovich ◽  
◽  
Denis V. Nikolenko ◽  
Keyword(s):  
Economic Development ◽  
Factor Analysis ◽  
Balanced Scorecard ◽  
Modern World ◽  
Management Approach ◽  
Agricultural Enterprises ◽  
Existing Problems ◽  
Financial Condition ◽  
Agricultural Enterprise ◽  
Kursk Region

Abstract. The paper analyzes the dynamically developing methodology for building balanced scorecard systems in the modern world. The reasons for the relevance of the processes of improving the management approach are considered. The article focuses on the existing problems in this area and assesses the prospects for the implementation of this system at one of the agricultural enterprises of the Kursk region – LLC “NIVA” of the Cheremisinovsky district. The article proposes a scheme for the development and implementation of a system of balanced indicators in the enterprise. On the basis of factor analysis, the influence of these indicators on the dynamics of the financial condition of LLC “NIVA” is investigated. Based on the general analysis, the strengths and weaknesses were identified, which allowed us to outline ways to improve management system for financial condition of the enterprise.

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