scholarly journals FOREIGN ECONOMIC ACTIVITY OF BUSINESS STRUCTURES: FEATURES OF ACCOUNTING FOR THE PURCHASE OF FIXED ASSETS FOR FOREIGN CURRENCY

Author(s):  
I. Maksуmenko ◽  
E. Shutak
Author(s):  
USIK I.,

У статті розкрито основи моделювання структурноїтрансформації економіки країни в умовах глобалізаційних викликів.Побудована система економетричних моделей розвитку економікикраїни за такими видами економічної діяльності: промисловість, сільськегосподарство, будівництво, транспорт та зв'язок та сфера послуг.Формування системи економетричних моделей за кожним видомекономічної діяльності здійснювалося на основі даних за 2001−2018 рр. затакими параметрами: доходи бюджету країни; інвестиції в основнийкапітал; обсяг основних фондів в галузі виробництва; чисельністьзайнятих; випуск товарів та послуг за галуззю виробництва. На основісистеми економетричних моделей розвитку економіки країни здійсненопрогнозування структури економіки на 2019−2022 рр., проведена оцінкаструктурної трансформації та виявлено, що в економіці України з2010 р. намітилася тенденція до збільшення частки валового випуску всфері послуг. Прогнозна структура економіки країни дозволяє розробитизаходи державної політики щодо стабілізації економіки від наслідківможливої структурної трансформації. The article describes the basics of modeling of the structuraltransformation of the country's economy in the context of globalizationchallenges. A system of econometric models of the country's economydevelopment based on the following types of economic activity: industry,agriculture, construction, transport, communications and services. Theformation of a system of econometric models for each type of economic activitywas carried out on the basis of data for 2001−2018 according to the followingparameters: budget revenues of the country; investment in fixed assets; thevolume of fixed assets in the field of production; number to take; production ofgoods and services for the production industry. On the basis of the system ofeconometric models of the country's economy development, the forecasting ofthe structure of the economy for 2019−2022 was carried out, an assessment ofthe structural transformation was carried out, and it was found that in theUkrainian economy since 2010 there was a tendency to increase the share ofgross output in the service sector. The predicted structure of the country'seconomy allows developing state policy measures to stabilize the economyfrom the effects of a possible structural transformation.


2018 ◽  
Vol 17 ◽  
pp. 73-82
Author(s):  
Shiba Prasad Rijal

 Fixed assets especially house and land have significant importance in wealth, social security and power in Nepal. Ownership over these assets has greater implications in women’s status within households and communities. This also decides the economic dependence or independence and provides the means to be engaged in productive economic activity. The present study aims at analyzing the regional pattern of female ownership of fixed assets- house and land. Relevant data were acquired from a desk review of published and unpublished literature including online database. The study finds that there is a great gender discrepancy in ownership of fixed assets in Nepal and this varies across ecological zones and provinces. Female ownership of both land and house is associated with 10.7 percent while only 9.0 percent have ownership of land only. Tarai shows relatively positive condition as compared to other ecological zones with female ownership of 12.3 percent households with house and land and 10.5 percent with only land. Among provinces, the most negative situation exists in the province six as compared to others. The socio-cultural barriers are still a major challenge for women’s ownership of property in Nepal.The Third Pole: Journal of GeographyVol. 17: 73-82, 2017


2009 ◽  
Vol 10 (3) ◽  
pp. 219-232 ◽  
Author(s):  
Mejra Festić ◽  
Sebastijan Repina ◽  
Alenka Kavkler

Rapid credit growth has been one of the most pervasive developments in recent years in Central and Eastern Europe. We tested for the significance of macroeconomic and banking sector variables that condition non‐performing loan ratios and the hypothesis of procyclicality between economic activity and improving banking‐sector results in the Baltic States, Bulgaria and Romania. The theory of procyclicality between economic activity and the non‐performing loan ratio was proven. The increased economic activity improved the loan portfolio quality of the banking sector, as indicated by a lower NPL ratio. Due to a high share of loans denominated in a foreign currency and the fact of productivity gains in the tradable sector, the appreciation of the real exchange rate contributed to an improvement in loan portfolio quality. The procyclicality of banking sector performance and high economic activities growth could be a signal of an economy overheating and therefore a slowdown in economic activity is likely to accelerate the growth of the non‐performing loan ratio in the Baltic States, Bulgaria and Romania.


2021 ◽  
Vol 10 (1) ◽  
pp. 561
Author(s):  
Oksana Hryvkivska ◽  
Nataliia Kotvytska ◽  
Natalia Ivanova ◽  
Nataliia Pryimak ◽  
Iryna Salkova

The most relevant aspects of achieving economic security of enterprises are determined in the article. The assessment of the level of economic security was conducted using the method of analysis of the functioning environment. The focal points of the assessment are interests, threats and resources. The possibility of economic security strengthening of business entities is traced using analysis of economic activity of mechanical engineering companies of Vinnytsia region of Ukraine as an example. At the same time, businesses that cannot cover the cost of resources with the income from goods sale in the current year were singled out. Businesses entities positioning in the functioning environment in the context of economic security motivation (interests - increase in enterprise income, threats - growth of current and long-term liabilities, resources - use of fixed assets and employees), allowed to find opportunities to increase the efficiency of enterprises that to the greater extent are related to the manufacturing of machinery and equipment.


Author(s):  
Yu. O. Voloshchuk

The article reveals the economic essence of the material and technical base of agrarian enterprises. The study considers the causal link between the availability and the formation of the material and technical base of the agrarian enterprises and economic growth. The material and technical basis of agriculture is considered as a combination of land, material and production resources, material and technical elements and biological resources interdependent and interrelated, involved in achieving current and strategic goals. The research methodology is based on theoretical developments and scientific tools that includes methods for constructing dynamic series, comparative and economic analysis, and allows to systematize, unify and identify the directions of reproduction of the material and technical base of the agrarian sphere for further economic development. The source of the research was the value and structure of Ukraine's fixed assets by type of economic activity, published by the State Statistics Service of Ukraine, taking into account the period 2000-2017, as well as data on the availability of machinery and power facilities in agriculture in the dynamics. The ways of solving problems of reproduction and updating of basic means of agriculture are generalized. It has been determined that the optimal balance between types and groups of fixed assets in terms of the type of economic activity, as well as exceeding the level of renewal and acquisition of fixed assets above their retirement and write-offs, and the possibility of obtaining investments and access to state programs will enable the formation of fixed assets and efficient use


2018 ◽  
pp. 25-48 ◽  
Author(s):  
S. V. Sheremeta ◽  
A. N. Mogilat

The paper discusses dynamics of private sector debt-to-GDP ratio and debt service ratio (DSR). We show that the level of DSR for developing countries is less than that of DSR for developed countries, and has a more volatile dynamics. Developing countries face significant risk from external sector of the economy due to high level of their dependence on external debt - through currency revaluation, on the one hand, and reciprocal growth of interest rates, on the other hand. This is illustrated, for example, by the situation in Russia in 2014-2016. We also show that countries with monetary policy based on inflation targeting face much more downplayed response of DSR shocks on their economic activity than countries with different regimes of monetary policy. That is why currency crises in several regions including South-East Asia and Russia, have led to significant growth in DSR and forwarded shift to inflation targeting in these countries. Along with shocks of DSR related to volatility of foreign currency, we explore those related to inflation and monetary conditions, abrupt changes in economic activity, etc. The paper also focuses on factors of DSR dynamics, including interest rates, terms, volumes, foreign currency revaluation, and its decomposition on the long period of time.


2021 ◽  
Vol 5 (199) ◽  
pp. 66-74
Author(s):  
A.V. Streltsov ◽  
◽  
G.I. Yakovlev ◽  

The study considers the issues of mobilizing investment resources of enterprises and business structures, highlights the factors that determine the need for an active technical policy in the modern digital economy. The lack and limitation of investment resources for production purposes in the necessary volumes, under favorable conditions for the provision of borrowed funds, is observed throughout the entire post-reform period of the development of the Russian economy. For the purposes of accelerated modernization, it is necessary to increase the scales of generation of all types of investment resources of enterprises, both own and borrowed, in order to ensure expanded reproduction of promising products on a new technical and technological basis. The purpose of the study is to study possible options for the formation of own investment resources of enterprises and business structures, ensuring their relationship with macroeconomic conditions, the need for borrowed funds, with the most important indicators of the efficiency of the enterprise. The methods of logical analysis, meaningful economic interpretation of economic and managerial phenomena in the environment of investment activity of enterprises, analysis of cause-and-effect relationships in the system of organization of technical development of the enterprise were used in the work. As a result, the study proved the hypothesis that depreciation and net profit can serve as a significant source of investments at enterprises, and proper management of the formation and use of the depreciation fund and the accumulation fund, when there are favorable macroeconomic factors, can significantly increase the share of enterprises ' own funds in their investments. It is proposed to carry out regular management of the depreciation fund and the movement of the accumulation fund for the entire period of the useful life of fixed assets. If this work is not carried out in some periods (years), this significantly reduces the possible share of own funds in investments and increases the need for borrowed funds, increases operating costs.


Author(s):  
Svitlana Kushnir ◽  
Viktoria Karmazina

The development of small business in Ukraine is one of the strategic goals for today. The statistics on the degree of de-preciation of fixed assets by types of economic activity (the program funds are aimed at investing in fixed assets). Lending to economic entities, the number of existing large, medium, and small businesses, including microenterprises, is analyzed. The article describes the essence of the program "Available Credits 5-7-9%", which was introduced on February 1, 2020. The mechanism of providing state aid to enterprises under this program is disclosed. The stages of obtaining preferential loans for both existing and newly established enterprises are distinguished. The problems, advantages and disadvantages of the Create a Home project are explored. The possibility of lending to a low percentage of startup companies is discussed.


Author(s):  
Andriу Kalarash

The article examines current issues of determinism and interaction of the phenomena of consumerism and communitarianismwithin the territorial community.It is proved that a territorial human community is a territorial community that functions within local self-government due to itsexistence in the relevant territory of the state, acts as a natural and optimal social space not only for the existence of a particular personand his associations, but also for organizing product consumption. produced as a result of local economic activity or finds itself in theterritorial community as a result of exchange, and acts as a source of existence of such a community – hence the issue of consumerismis natural and relevant to the existence of the territorial community and local government.Territorial human community, based on the organization and existence of which is the awareness of its identifying unity on thegeneral principles of history, geography, culture, language, religion, etc. – is an ideal subject of embodiment and action of communitarianism,advocating the evolutionary development of society through it reforming on the basis of a market economy with the activeparticipation of business structures. This transforms the territorial community into a powerful subject-object of influence and realizationof ideological factors of free economic activity and consumption, and the space of local self-government – into the space of manifestationof existential intentions, needs, interests, attitudes of community members and their realization in conditions market economyand the formation of a culture of consumption – as a result of which consumerism acts as an important qualitative identifying featureof a successful territorial community and a person of dimensional local self-government.It is argued that the ideology of consumerism is genetically interrelated with community theory, because they both have a singlesubject-object of their influence – territorial community. Moreover, they directly affect the strategic development of such a communityby building a management paradigm that focuses not so much on the orientation of production and human activity on existential consumption(this task is historically transient), but on the formation and change of human habit returning from consumption to creativeactivity.


Author(s):  
R. V. Nuzhdin ◽  
L. E. Sovik ◽  
N. I. Ponomareva ◽  
M. M. Puhova ◽  
E. A. Savvina

The development of processing organizations in a changing environment requires constant updating of approaches to assessing the processes of their economic activity, including the knowledge of methods and tools for analyzing the technical component of a business. As the main analysis tool, special techniques are usually used based on a certain sequence of calculation of analytical units. Existing approaches to the business analysis of fixed assets are based on level terminology and provide fragmented methodological procedures that include complexes of traditional, rather than key indicator systems. Considering the peculiarities of the dialectical methodological postulate of the transition of quantity into quality and taking into account the process nature of the subject of business analysis, it is advisable to develop an algorithm for methodological procedures for evaluating the technical component of the economic activity of organizations processing agricultural raw materials; justify the possibility of taking advantage of the comparative approach to algorithmization; identify meaningful relationships between the attributive properties of static and dynamic key performance indicators. Using the proclaimed targets, a five-stage business analysis algorithm for the technical component of the economic activity of sugar production entities has been formed, taking into account the specific features of these processing organizations. The distinguishing features of the developed algorithm is the ranking of key indicators, organizations themselves and periods of assessment. The selection of key indicators was carried out on the basis of the systemic method and cost approach, the combination of which makes it possible to ensure the fulfillment of the requirements of reliability and accuracy. Recommended business analytical procedures systematically cover the entire process of movement of fixed assets in organizations, which allows us to eliminate existing gaps in the formation of an information base for evaluating the technical component and identify benchmark areas for making proactive management decisions in terms of mobilizing all the possibilities for the intensive use of fixed assets organizations.


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