scholarly journals ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ ЕКСПОРТНО-ІМПОРТНИХ ОПЕРАЦІЙ ПІДПРИЄМСТВ

2020 ◽  
pp. 51-57
Author(s):  
Т. В. Калінеску ◽  
К. В. Голка
Keyword(s):  
Economic Activity ◽  
Entrepreneurial Activity ◽  
Basic Material ◽  
Record Keeping ◽  
Economic Relations ◽  
Tax Legislation ◽  
Effective System ◽  
Electronic Cabinet ◽  
Basic Hypothesis ◽  
And Control

Inconsistency of book-keeping and tax legislation on questions foreign economic activity causes the necessity of objective reflection the export-import operations for a record-keeping and creation of the effective system of providing and control after its. A research aim is sent to the analysis of existent methodologies of the registration-analytical providing of export-import operations and development of its improvement directions. The modern aspects of export-import legislation and methodology of account, audit and control of operations of foreign economic activity became methodological basis of research. In the conducted researches the used methods of dialectics, methods and principles of scientific cognition, instruments of economic analysis, are for the improvement of the registration-analytical providing of export-import of enterprises operations. Supposition became the basic hypothesis of research, in relation to possibility of improvement modern export-import activity of enterprises by the improvement of the registration-analytical providing of foreign economic activity, like providing of more complete illumination of information in the electronic cabinet of tax payer. Exposition of basic material. In the article soil of realization of foreign economic activity is investigated in the cut of export-import operations. Bases of export and import, principles of export-import operations, are analyzed, as one of forms of economic relations of Ukraine with the foreign states. The features of realization of the registration-analytical providing of exportimport operations the subjects of entrepreneurial activity are exposed in Ukraine. The basic lacks of conduct, control and monitoring of foreign economic activity are certain. Reasonably directions of perfection providing of export-import operations are found of base of originality and practical meaningfulness of research and confirmed by the sound analysis of foreign economic activity of enterprises and applied value of suggestions in relation to the improvement of electronic cabinet of taxpayer, which activity of that is related to realization of export-import operations. Conclusions and prospects of further researches. It is offered: to create the effective system of record-keeping, that will provide the observance of legality, authenticity, timeliness, plenitude of information about realization of export-import operations, realization of reliable administrative control, to enter a walkthrough with helps of the electronic taxpayer cabinet. Further researches will be sent to the improvement of informative, registration-analytical software of intercommunications between the subjects of foreign economic activity and public, fiscal and custom organs.

scholarly journals КРЕАТИВНИЙ ОБЛІК І АУДИТ ЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

2019 ◽  
pp. 95-102 ◽  
Author(s):  
Т. В. Калінеску
Keyword(s):  
Financial Reporting ◽  
Economic Activity ◽  
Wide Spectrum ◽  
Basic Material ◽  
Creative Economy ◽  
Record Keeping ◽  
Modern Level ◽  
Basic Hypothesis ◽  
High Level ◽  
Production Organization

The modern processes of harmonization the national registration systems and use of world experience of realization of independent audit are generated a necessity widely to apply creative approaches in economic activity of enterprises and able to show creative to the modern level of development of record-keeping and audit on enterprises. A research purpose is marked the ground of setting creative account and audit in the conditions of production, universal display and using of creative potential of enterprises, management of knowledge, productive thought and creative vision of human capital. As an object of research there are economic activity of enterprises the different industries comes forward economies of Ukraine, which use a creative account and audit in the real practice of manage. Methodological basis of research are became methods and principles of scientific cognition. The general and special methods and receptions are used for grounding the effectiveness, process of the applied value of the using the creative account and audit in practical activity of enterprises. Including the methods of systematization and generalization, which are used for the analysis of the existent aspects of the using the creative account and audit in different industries of enterprises activity; inductions and deductions, which are used for the grounding the applied value of the using of creative account and audit; analogies, which are used for the evaluation of application and adaptation the creative account and audit to the operating of modern enterprises conditions and its intellectual potential. The basic hypothesis of research became the supposition, that application of creative account and audit in different industries of Ukraine national economy must not violate the set legislation, assist correct forming and account of financial indexes, the objective are opened the useful information and adapted its to the necessities of users. Statement of basic material. It is well-proven that the methods of creative account and audit on an enterprise are related to personality, which applies its on the basis of same experience, flexibility and originality of thought, logic of reasoning and intuitional penetration in essence of the phenomena, which take place on an enterprise. Therefore, where a creative account and audit are attracted, conditioning becomes important parts of enterprises activity for creation, as independent to the value, presence of wage and moral incentives of professional development of workers (accountants, auditors), development of high level of internal culture of enterprise, access of all members of labor collective to information, democratization and humanizing of enterprise activity, possibility of quarry height, social stability on an enterprise, high financial and economic strength, becoming security and development of general creative production in all forms of its display; co-operating the scientific, educational establishments with a production, rapid the input of the newest, original methods and management methods in a production; organization of high-quality education, developed infrastructure of receipt the knowledge, creation of strategy the development of enterprise, which should has in a presence the program of rewards, encouragements and using the wide spectrum of stimulus the innovative creative activity. It is offered, that approach have originality and practical meaningfulness and allow to send development of creative competence from an account and audit in the different educational programs of future specialists, which study specialty "Account and taxation", bringing in of young research workers to researches, which touch development of account and audit the subjects of manage in the conditions of creative economy. The conducted research allowed to formulate a conclusion, that specialists on an account and audit in the conditions of creative economy must know about those problems, which exist today on enterprises of different industries; to own necessary information, to understand and know how it follows to apply  the innovative, creative approaches for the increase of efficiency of activity of enterprise and achievement of the put priorities; to develop book-keeping and audit activity in the direction of creative report of book-keeping information and financial reporting to all interested persons, exposure of backlogs of production and application of the eccentric, unique, innovative aspects its opening in the framework of every separate enterprise.

scholarly journals DESIGN OF THE SYSTEM OF DOCUMENTATION OF THE ACCOUNTING OF THE GOODS AND THE EQUIPMENT OF THE OBJECTS OF THE HOTEL AND RESTAURANT FACILITY AS ONE OF THE ELEMENTS OF SAFETY OF TOURIST ACTIVITY

2021 ◽  
Author(s):  
Liudmyla Maliuga ◽  
Nataliya Tereshchuk ◽  
Raisa Kozhukhivskа
Keyword(s):  
Internal Control ◽  
Organizational Support ◽  
Information Needs ◽  
Information Support ◽  
Office Work ◽  
Record Keeping ◽  
Business Transactions ◽  
Effective System ◽  
And Control ◽  
Relationship Of

The article discusses the process of designing office work in the field of accounting for goods and equipment of objects of hotel and restaurant facilities. It is noted that it is one of the elements in the safety of tourism activities and a necessary component of the competitiveness of any enterprise operating in market conditions. It is noted that inadequate information on all possible directions of movement of purchased and manufactured goods leads to ineffective management decisions and deterioration of the enterprise. Therefore, there is a need for effective design of the accounting of goods and equipment in their information support. This will ensure the consistency and relationship of indicators of accounting registers; will provide information of the required level of detail and generalization, to meet the needs of management. The complexity of the construction of the accounting process for the objects of the hotel and restaurant economy is highlighted for the purpose of effective accounting and successful management of stocks of goods. To improve organizational support and design an effective system for documenting the accounting of goods and equipment of objects, an analysis of the directions of movement of goods and business transactions that arise in their process was carried out; the composition of accounting and control objects was clarified. In the hotel and restaurant industry, there are three main groups of business transactions related to the movement of goods: the receipt of placement and disposal of goods. In general, the organization of accounting for goods at the enterprise also includes three main stages: methodological, technical and organizational. At the same time, at all stages it is important to have timely primary accounting and a clear procedure for organizing the compilation and processing of primary documents, which is called the schedule of documents. There is a need to reflect the system of record keeping of goods in the Order on the accounting policy of the enterprise and its design given the rationality of accounting and the effectiveness of internal control to meet the information needs of owners at all stages of movement of goods.

scholarly journals Effectiveness of State Supervision and Control of Foundations' Economic Activity

2019 ◽  
pp. 185-193
Author(s):  
Joanna Dominowska
Keyword(s):  
Economic Activity ◽  
Impact Analysis ◽  
Pooled Analysis ◽  
The Other ◽  
Scientific Contribution ◽  
State Supervision ◽  
Effective System ◽  
The One ◽  
And Control ◽  
Activity Report

The construction of supervision and control of foundations and their economic activity in Poland is fairly well developed. The main goal of this research was to ascertain whether the procedure of supervision works effectively. It was also to highlight those supervision elements and stages that do not perform their role accurately and to indicate the reasons thereof. It is important to intensify the discussion on the change of the model of founda- tion supervision into a more effective system on the one hand, and less troublesome for entrepreneurs on the other. The research of this type has never been conducted through the cross-impact analysis. Every ministry presents only the analysis in relation to the foundations subordinated to them. There is no pooled analysis of the supervision state on economic activity of foundations in Poland, and in this respect, this study is a novel scientific contribution. The conclusion drawn from it points to a necessity for simplifica- tion, standardisation (a uniform foundation activity report form is not sufficient) and the introduction of instruments to affect the current foundations’ activity.

scholarly journals THE METHODOLOGICAL BASES OF SOCIAL AND ENVIRONMENTAL ENTREPRENEURIAL'S ACTIVITY VS THE INCLUSIVE DEVELOPMENT'S DIRECTION

2019 ◽  
Vol 21 (4(73)) ◽  
pp. 125-138
Author(s):  
T.O. NIKOLAYCHUK ◽  
N.I. KHUMAROVA
Keyword(s):  
Nature Conservation ◽  
Environmental Economic ◽  
Economic Activity ◽  
Family Background ◽  
Entrepreneurial Activity ◽  
Economic Activities ◽  
Economic Relations ◽  
Inclusive Approach ◽  
Business Entities ◽  
Birth Family

Topicality. The environmental -economic inclusion is opening the economic opportunities to under-served social groups and another subjects, is integral to achieving a transition towards sustainable market economies. The inclusive market economy ensures that anyone regardless of their gender, place of birth, family background, age or other circumstances, over which they have no control, has full and fair access to labor markets, finance and entrepreneurship and, more generally, economic opportunity. The environmental -economic inclusion should be considered in the perspectives and conditions for the further creative's development of all the society members. Aim and tasks. The article is devoted to the entrepreneurial development's activities by socio-environmental direction, which based on the inclusive approach. The main our tasks relate to the concepts of "environmental -economic inclusion " and "economic activity of socio-environmental direction". The purpose of the article is to give the reader some information by analyzing the specific features' identification of social entrepreneurship in environmental sphere, nature conservation, nature conservation areas; the business entities' classification according to their participation's degree in the environmental -economic inclusion's system Research results. The environmental - economic inclusion (EEI) is based on conceptual definitions which provide the real opportunities for all economic levels' (the individuals and the legal entities), which intend to carry out the ecological-economic, environmentally-oriented economic activities. The EEI will participate in many important environmental issues, including the protection's, the conservation's and the unique territories restoration's relations. The socio- environmental entrepreneurial' activity has a number of important features, including solving environmental problems. This social phenomenon is keeping the balance between the ecological bans and the economic needs and protection's mechanisms of valuable territories, etc. The subjects' classification of economic activity in socio-environmental direction should based on inclusive activities' system, by the next way: mine entrepreneurs; entrepreneurs - donors; entrepreneurs - inclusors. Conclusion. The successfully environmental -economic relations should have special order, which is boarding on the next rules. We should create the transparent and clear economic and regulatory structures, that will ensure the quality work and eco-subjects' activity. The article goes on to say that, it is advisable to differentiate between business entities according to their involvement's degree. The authors come to the conclusion, that EEI and economic activities in socio- environmental protection require the positive dynamics, but only with state support.

scholarly journals STRATEGIC ASPECTS OF THE MANAGEMENT OF FOREIGN AND ECONOMIC ACTIVITY OF THE ENTERPRISE

2018 ◽  
pp. 162-169
Author(s):  
Viktor Hanin ◽  
Svitlana Borokh
Keyword(s):  
Economic Activity ◽  
Foreign Market ◽  
Practical Significance ◽  
Economic Relations ◽  
Managerial Decisions ◽  
Economic Entity ◽  
International Economic Relations ◽  
Activity Management ◽  
Effective System ◽  
Activity Strategy

Introduction. The role and importance of foreign economic activity on both the macro and microeconomic levels is increasing in the conditions of globalization of the world economy and international economic relations. The problem of creation of an effective system of management of foreign economic activity in the enterprise becomes especially actual nowadays. Purpose. The article aims to study the theoretical aspects of effective directions of enterprise functioning on the foreign markets. These aspects should be based on the development and implementation of the foreign economic activity strategy. It will allow the company to survive in the long-term competition. Results. The article deals with the basic concepts of foreign economic activity management, the essence and process of its organization in the enterprise. The essence of the foreign economic activity strategy in the economic sphere of activity has been considered. The necessity of its development at the enterprises has been proved. It has been concluded that the success of the enterprise increasingly depends on the rationally organized foreign economic activity vector. Therefore, today an extremely important role belongs to the improvement of the organizational structure of enterprise activity management in order to increase the efficiency of the economic entity in the foreign market and the ability to react quickly and adapt to changes in the external environment. The practical significance of conclusions of the research is that they can be used in making managerial decisions and developing measures to improve the efficiency of foreign economic activity in the enterprise.

scholarly journals ORGANIZATIONAL AND ECONOMIC POWERS IN THE PROCESS OF ORGANIZATION, MANAGEMENT, REGULATION AND CONTROL OF ECONOMIC ACTIVITY

2020 ◽  
Keyword(s):  
Economic Activity ◽  
Administrative Law ◽  
Economic Management ◽  
Organization Management ◽  
Economic Relations ◽  
Management Function ◽  
Micro Level ◽  
Definition Of ◽  
Property Control ◽  
And Control

Introduction. The issue of legal research of organizational and economic powers is constantly in the focus of researchers in the field of both economic and administrative law. There are different views on the emergence of organizational and economic powers. Some scholars believe that such powers arise exclusively in the process of managing economic activity, others - both in the process of management and in the process of regulating economic activity. In particular, the issues of organization and control of economic activity are added to such discussions. Accordingly, as a result of which processes the organizational and economic powers arise today are not so clearly defined at the legislative or doctrinal levels. Topicality. Given this uncertainty regarding the processes during which organizational and economic powers arise, many questions and problems arise during their implementation. In particular, this problem is manifested in the separation of organizational and economic and power powers, especially when the subject is simultaneously endowed with the functions of power and organizational and economic nature in the process of managing economic activity. Accordingly, the analysis of the concepts of organization, management, regulation and control of economic activity in the context of the theory of economic and administrative law and the theoretical and legal perspective needs its justification and systematic scientific disclosure. Summary of the main results of the research. The definition of these concepts at the legislative and doctrinal levels has been worked out. The concept of organization of economic activity is studied, which is proposed to be considered broadly (as an independent direction of activity aimed at rational combination in time and space of all elements of economic system of appropriate level: national (sectoral), local (regional), at the level of economic entities); and narrow meanings (as a management function that is implemented in the process of unification (distribution) of subjects, objects, means and is designed to create a new or reorganize or liquidate the existing system). It is established that economic management is an independent type of activity that is implemented in relation to social relations that arise, change and cease in connection with the implementation or realization of the intention to conduct economic activity on the basis of property relations on the basis of property, control relations. -subordination and delegated powers in order to effectively implement it. It is proposed to consider state regulation of economic activity at the macro and micro levels. It is investigated that control is one of the management function. Conclusions. It is substantiated that organizational and economic powers arise in the process of business management and or regulation of economic activity (at the micro level). It is proposed to include in the Commercial Code of Ukraine the following definition of organizational and economic relations: “organizational and economic relations in this Code mean the relations between business entities and subjects of organizational and economic powers in the process of economic management and / or economic regulation. activities (at the micro level)".

scholarly journals Interaction of Agribusiness Enterprises and Public Governments as a Way of Activating Foreign Trade Activities

2018 ◽  
pp. 202-210
Author(s):  
S. I. Tsiolkovska
Keyword(s):  
Rural Areas ◽  
Economic Activity ◽  
Business Environment ◽  
Added Value ◽  
Entrepreneurial Activity ◽  
Economic Activities ◽  
Economic Relations ◽  
Strategic Plans ◽  
Contractual Relations

The cooperation of state authorities and agribusiness enterprises is relevant in the formation of a favorable business environment, a system of contractual relations between counterparties, and the development of foreign economic relations. In the article presented the scheme of interaction of state authorities and enterprises of agribusiness with the formation of the policy of foreign economic activity. From the system of contractual relations between the subjects of entrepreneurial activity, the following forms of contractual relations are proposed, such as an agricultural trading house, a self-regulatory organization, a cooperative that will serve as a long-term link between the links in the foreign economic activity of agribusiness enterprises. The work is elaborated in the strategic plans of the state, where special attention is focused on small subjects of agribusiness with the added value of the product, which is important for the implementation of foreign economic activities, and the development of rural areas in the complex

IMPROVING THE MANAGEMENT MECHANISM OF THE REGIONAL ECONOMIC SYSTEM

2020 ◽  
Vol 10 (5) ◽  
pp. 822-844
Author(s):  
E.A. Bazhutova ◽  
Keyword(s):  
Economic System ◽  
Russian Federation ◽  
Economic Activity ◽  
Estimation Method ◽  
Entrepreneurial Activity ◽  
Economic Systems ◽  
Geographical Differences ◽  
Regional Economic ◽  
The Russian Federation ◽  
And Control

The development of market relations in the Russian Federation has complicated the management of regional economic systems due to the strengthening of the independence of economic systems of each rank, both economic entities in the regions and the regions themselves as a whole. The change in management processes is taking place against the background of persisting disproportions between regions, caused both by their inherent objective natural and geographical differences and by differences in the level of their socio-economic development, which further complicates the problem of forming effective mechanisms for managing regional economic systems. In this article, it is proposed to consider the problem of forming an optimal mechanism for managing the regional economic system from the standpoint of the theory of regional reproduction. The theoretical foundations of the formation of the mechanism for managing the economic system are supplemented by the clarification of the concepts of «region», «regional economy» and «control mechanism» in relation to the specificity of the reproduction processes in the regions. This allows us to highlight economic activity through the phenomenon of entrepreneurial activity, as a management factor in the mechanism of management of the regional economic system, to propose theoretical and methodological approaches to its assessment. The method of the multivariate average was used as an estimation method. Based on the results of the assessment, the classification of the regional economic systems of the Russian Federation was carried out and, on its basis, an algorithm was proposed for determining a set of measures for managing economic activity in a region, depending on the type and level of manifestation of entrepreneurial activity in it. The proposed algorithm for differentiating regional management of economic activity will thereby improve the mechanism for managing regional economic systems, enhancing the targeting and efficiency of decisions and measures taken, and will help optimize economic activity in the region.

scholarly journals Framework Agreement as a Regulator of Economic Relations, Business and Financial Activities

2021 ◽  
Vol 110 ◽  
pp. 01021
Author(s):  
Sergey Yu. Morozov ◽  
Marina N. Ilyushina ◽  
Vitaly V. Izmailov ◽  
Kama K. Dzhindzholiya
Keyword(s):  
Economic Activity ◽  
Entrepreneurial Activity ◽  
Economic Interests ◽  
Framework Agreement ◽  
Scientific Methods ◽  
Economic Relations ◽  
Doing Business ◽  
Organizational Relations ◽  
Definition Of ◽  
Entrepreneurial Activities

Very It seems relevant to consider a framework agreement on the implementation of economic activity, business and financial activities due to two circumstances: 1) framework agreements are most widespread in the sphere of economics, since it is the persons engaged in entrepreneurial activity who most of all need long-term planning of their economic interests and the distribution of financial resources; 2) certain types of framework agreements, named in the Civil Code of the Russian Federation, are most widespread in the economy and the sphere of finance, digital technologies, that is, they are most often used in doing business. Purpose of research: the study of organizational relations developing in the field of economic activity, the definition of the problems of framework agreements both in doctrinal and legislative and law enforcement aspects in the field of economic and financial relations, as well as the development of proposals for improving legislation in this area. Methods: The methodological basis is general scientific methods of cognition of legal phenomena, such as synthesis, the method of analogy, formal logic and others, as well as private scientific research methods. problems of framework agreements applied in the field of economic activity. Results and novelty: Conclusions are formulated on the essential conditions of the framework agreement and practical recommendations are provided for the conclusion of such agreements as regulators of economic and financial activities. The place of framework agreements in the implementation of certain types of economic and entrepreneurial activities, such as banking and insurance activities, is analysed.

scholarly journals ПАРАДИГМА ФОРМУВАННЯ МЕХАНІЗМУ ЗМІЦНЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМНИЦЬКОЇ ДІЯЛЬНОСТІ

2021 ◽  
pp. 35-41
Author(s):  
Тетяна Василівна Калінеску ◽  
Даніїл Сергійович Ревенко ◽  
Сергій Сергійович Підмогильний
Keyword(s):  
National Economy ◽  
Economic Security ◽  
Entrepreneurial Activity ◽  
Basic Material ◽  
Effective Mechanism ◽  
Economic Changes ◽  
Activity State ◽  
Basic Hypothesis ◽  
Universal Mechanism ◽  
Stable Development

Economic security embraces all spheres of activity, and brings neglect over by it’s to the negative (catastrophic) consequences, decline of different aspects of development the industries of economy, separate types of enterprise. Therefore there is a requirement in forming a paradigm of mechanism the strengthening economic security of entrepreneurial activity in obedience to the doctrines of economy development of Ukraine. A research aim is directed on forming of effective mechanism of strengthening economic security according to terms of business development, dynamics of moving the national economy, level of innovative diffusions and existent internal and external calls. Methodological basis of research became modern normative, legal, legislative aspects of strengthening economic security and eliminated of existent threats in the process of business developments. In the researches was using methods of dialectics, principles of scientific cognition, instruments of economic analysis for the sake of forming the effective mechanism of strengthening economic security of enterprise. The basic hypothesis of research became supposition about possibility of creation of universal mechanism of strengthening economic security that can provide stable development of entrepreneurial activity in the different spheres of national economy. Exposition of basic material. in the article are investigated the threats that influence on economic security of enterprise. Underline, that each of  threats can have the mechanisms strengthening of economic security, that consist with facilities, instruments, methods and forms composition, that it can be enough unique, depending on the type of enterprise. Originality and practical meaningfulness of research are confirmed by the offered composition of facilities, methods, forms and instruments of mechanism the strengthening of economic security that it is universal from one hand, and from other is allowing to tune the specific of activity the separate type of enterprise. Conclusions and prospects of further researches. It is well-proven that the mechanism of strengthening the economic security of enterprise must provide possibilities of the effective functioning of business and be the element of mechanism the economic security of the system of higher level. For every businessman there are the absolutely individual approaches to forming of mechanism the strengthening of economic security that depends from material and technical and financial resources, quality and structure of management entrepreneurial activity; state and regional support, legislative and legal base of functioning. Further researches will be directed on adaptation of the offered mechanism of strengthening the economic security, its monitoring and correcting, going out the requirements of internal and external environment of business and dynamics of global economic changes

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