scholarly journals APPLICATION OF ECONOMIC EXPERTISE IN ACTIVITIES OF BUSINESS ENTITIES

Author(s):  
Olena Morozova

The article examines the features and significance of the application of economic expertise in the activities of economic entities. It is established that the implementation of economic expertise in the activities of economic entities is one of the key tools in forecasting break-even activities and economic security. It is determined that the economic examination of the activities of economic entities should be carried out by an expert who has special knowledge and skills and can confirm them with a state certificate. It is proved that in order to ensure the economic security of economic entities it is necessary to take into account their geographical location, availability of natural resources, labor potential, and equally important is the provision and implementation of permanent economic expertise at the enterprise to identify and prevent violations. lead to significant financial losses. It is established that the key task of economic expertise of economic entities, in generalized form, is to determine the level of development of the economic condition of economic entities during the period of economic activity. Economic examination of business entities should be carried out by an expert who has special knowledge and skills and can confirm them with a state certificate. Thus, economic expertise is a type of intellectual activity that is designed to solve the internal problems of economic entities, as well as improve the system of their management. In turn, economic expertise is costly for businesses, as it requires the involvement of highly qualified experts. In order to ensure the economic security of economic entities it is necessary to take into account their geographical location, availability of natural resources, labor potential, and equally important is the provision and implementation of permanent economic expertise at the enterprise to identify and prevent violations that can lead to significant financial losses. The key task of economic examination of the activities of economic entities, in general, is to determine the level of development of the economic condition of economic entities during the period of economic activity. The subject of this type of examination is to determine the relationship between the economic condition of economic entities with the consequences of the introduction of clear management decisions. Economic expertise is carried out through the use of special knowledge, skills and abilities of an expert economist in order to achieve the goal and solve clearly defined tasks related to accounting and tax accounting, financial and credit transactions, financial and economic activities. management projects.

2018 ◽  
Vol 20 (3(68)) ◽  
pp. 107-114
Author(s):  
К.O. KOSTETSKA

Topicality. All relationships in the field of nature use begin with the legislative framework on the protection of nature and its individual components, which defines the functions of the state regulating environmental activities, as well as defined rights and responsibilities of environmental users. In most developed countries, it is a law on nature conservation or environmental acts that establishes the general principles and objectives of a policy designed to ensure the conceptual uniformity and integrity of all legislative practice in the use, protection and restoration of natural resources. System and methods of administrative management in using natural resources are based on: system of legislative acts of the country and the region; a system of normative-directive and methodological (obligatory to use) documents of state bodies; system of plans, programs, projects, tasks; operational management system. Aim and tasks. The purpose of the article is to justify institutional reforms in order to ensure the implementation of environmental legislation, the division of powers of environmental authorities at the national, regional and municipal levels on the procedure for decision-making and its implementation. Research results. The lack of coordination control functions using natural resources, namely the lack of a horizontal connection between the supervisory authorities, leads to the fact that many bodies control the same natural resource. First of all, the uncontrolled tourism activity with the use of recreational resources is observed. Thus, the main task of the state administration should be to assess the quantitative and qualitative equivalents of existing and potential natural resources and determine the strategic directions of their management, their use and protection by business entities and households. In this case, it is necessary to determine with which mechanisms to achieve the optimal use of recreational and tourist resources while minimizing environmental damage, minimizing costs and maximizing the social, economic and environmental effects of their use.Conclusions. Taking into account the economic effect that the country can have, it is expedient to take into account not only the economic potential of the recreational and tourist territory, but also the development of alternative activities on it. Control the enterprises located in this territory and conduct their economic activity with the use or extraction and subsequent resale of the recreational resource. Principal is the redistribution of taxes from economic activity to the restoration of recreational resources at the urban level. It is necessary to provide methodological explanations regarding tax provisions and benefits to enterprises involved in this process, taking into account the status of the territory in which the recreation process has arisen, taking into account the medical characteristics of the territory and the extraction of natural resources in this territory.


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):  
S. P. Khrustaleva ◽  
K. S. Krivyakin ◽  
M. S. Lutsenko ◽  
O. O. Shendrikova

Crimes in the field of economic activity have become so common in society that crime in the economy has become the norm in the behavior of business entities. Economic crime in Russia at the present stage has reached such a scale that it really threatens the national security of the state. All this requires a detailed study of the individual elements of a crime in the sphere of economic activity and determination of methods for preventing economic crimes. Ensuring the economic rule of law is a guarantee of ensuring the economic security of the state in the future. Economic crimes committed at enterprises of various patterns of ownership are considered. The main type of economic crime is the misappropriation of assets (property), bribery and corruption are in second place, and finally, the third type of common economic crime in 2019 is procurement fraud. The amount of damage from economic crimes in large enterprises ranges from 100 thousand to 1 million US dollars. The main tools for detecting economic crimes in Russia are: the activities of the internal audit and economic security services; information technology protection and financial security of the enterprise; reporting suspicious transactions; the activities of the enterprise to manage the risks of losses from fraud. It is proposed to identify four levels of economic security of the enterprise: critical, low, medium and high. The optimality of the processes for managing economic and information security of PJSC VASO was assessed, which made it possible to single out the main functional components of the overall security of industrial enterprises. A comprehensive assessment of the level of economic threats of PJSC “VASO” as of 2019 was carried out.


Author(s):  
S. Iu. Sokoliuk ◽  
◽  
O. V. Zharun ◽  
O. S. Tupchii

In the context of complex political and socio-economic processes, that are characterized by the stratification of the property status of various segments of the population, by the growth of customs offenses, by the aggravation of the influence of destabilizing trends on the economic security of the state, the issue of creating an effective state system of customs and legal regulation of foreign economic activity of business entities becomes relevant. The variety of nomenclature of goods transported across the customs border, and the peculiarities of foreign economic operations determines the implementation of customs and legal regulation by a large number of state authorities, each of which, within the limits of their competence, is entitled to issue normative documents in the field of foreign economic activity and provide permits for foreign trade operations. The fulfillment of a foreign trade obligation is subject to both the terms of the agreement and the provisions of the normative sources of international trade law, and the customs of commercial turnover. Among the customs produced by many years of experience in international trade, the customs are distinguished, which have become general provisions, which in the civil doctrine are called the principles of fulfilling obligations. When drawing up an agreement, it is important to establish which state law will govern relations under a specific agreement, since there are significant differences in resolving the same issues in the law of different countries. The foreign trade sale and purchase agreement is the most common legal form of foreign economic agreement, which mediates the relationship between Ukrainian and foreign entrepreneurs. Its development in accordance with the principles of implementation, the development of conditions and obligations of the parties, the implementation requires special knowledge and skills, taking into account the specific features of the external market.


2017 ◽  
Vol 19 (2(64)) ◽  
pp. 209-213
Author(s):  
A.I. Martienko

The article substantiates the components of state forecasting �adastres system of natural recreational resources and the necessity to develop a regional forecast cadastre on their basis. The proposed system of forecast state inventories should ensure the mutual integration, complexity, availability and efficiency of providing information about the natural resources that can potentially be used for recreational purposes. Forecast cadastral research of potential natural recreational and tourist resources and activities recommended for their use should be carried out according to the principles, among which the main ones are: forecast inventories are conducted for natural resources that are not involved in economic turnover and can be used in various spheres of economic activity; the objectivity information about forecasts and alternatives of their use; completeness of information on the availability of natural recreational resources in the regions of Ukraine with their natural recreational characteristics, economic, environmental and social assessments, national values, uniqueness, exhaustibility, recoverability, recommended forms of ownership for business entities. State authorities should determine alternative directions of natural resources usage, including recreational purposes, as well as economic efficiency of alternative activities based on the natural resources usage, taking into the consideration the perspectives the of the national economy development. It is important that the forecast cadastral documentation defines the boundaries of natural resources, which are used by the cats as recreational and their monetary assessments. The proposed regional forecast cadastres (regions and districts of Ukraine) should represent the official combination of the actual location of various natural resources, u are currently not in the economic turnover and potentially should be used as recreational, their actual volumes and recreational properties, their perspective priority directions usage by types of recreational activities in order to ensure a scientifically based development of the administrative territory.


Author(s):  
Vera Shumilina ◽  
Vlada Poluyan

The category "economic security of an economic entity" is a combination of legal and economic conditions that ensure the sustainable functioning of business structures in the future. The importance of financial security lies in eliminating the risks of decreasing the productivity of an organization through the use of economic, labor, financial and natural resources in legal and efficient ways. Analysis and diagnostics of financial and economic activities of business entities are considered an integral part of ensuring economic security.The reliability of the results of these studies depends on the reliability of the information that is used as the main base. Ultimately, this is determined by the reliability of the enterprise's accounting system.


Author(s):  
Kristina A. BANNOVA ◽  
Yulia G. TYURINA

The agro-industrial complex of any country forms its food and economic security; it also acts as a guarantor of sustainable development of the socio-economic system. Today, one of the components of the agro-industrial complex, agriculture, contributes to the implementation of a number of life-supporting functions of the state. Thus, due to its geographical location and vast territories, agriculture is one of the most important types of economic activity in Kazakhstan. The current stage of the country’s economic activity is closely related to the development of the fuel and energy industry. The key factor in the development of the industry is a company’s tax strategy. This article features an analysis of the main large companies of Kazakhstan (Svetland-Oil, Kazgermunai, Potentsial Oil, South Oil, Karatau, Mangistaumunaigas, Katko, Kazburgas, Adzhip Karachaganak), which was performed in order to determine an effective tax policy and increase the capacity of enterprises. The authors have implemented a numerical study of the company’s tax trajectory. Using the Cobb-Douglas model, they describe the production function of companies. The choice of the model coefficients is due to the agreement of the calculation results with the official data. As a result of taking into account the optimization of the tax trajectory, an increase in fixed assets in the time range of 2008-2017 has been revealed. The authors assume that taking into account the effect of optimization of the tax trajectory will allow increasing the efficiency of distribution of financial and production resources of companies.


2020 ◽  
Vol 16 (6) ◽  
pp. 1182-1198
Author(s):  
I.V. Vyakina

Subject. This article deals with the issues related to the national economic security of the State in today's conditions. Objectives. The article aims to develop a set of special measures for additional business support to reduce the impact of restrictions imposed against the background of quarantine and the pandemic spread, and which would help prevent collapse of business entities. Methods. For the study, I used the methods of theoretical, systems, logical, and comparative analyses, and tabular and graphical visualization techniques. Results. The article proposes possible measures to support business aimed at reducing the costs of business entities due to the restrictions caused by the pandemic, that complement and explain the activities proposed by the President and Government of the Russian Federation, taking into account the regional and municipal levels. Conclusions. The uncertain current situation requires constant adjustment and adaptation of public policy in accordance with specific circumstances. Ensuring the country's economic security and sustainability associates with creation of a business organization system that connects public administration tools and business support and development opportunities under the changed environment.


2019 ◽  
pp. 40-56
Author(s):  
S.M. Nikonorov ◽  
S.N. Kirillov ◽  
S.V. Solovieva ◽  
A.A. Pakina

Current assessments of sustainability are based on traditional indicators and need to be adjusted. The article analyzes the factors of environmental management efficiency and shows the interdependence of ecosystems’ state and economic development on example of the Baikal natural area. The development of economic activity in the region largely dependson the ability to use the water resources of the lake Baikal, which is experiencing a significant anthropogenic load, and the basis for the regulation of natural resources are prohibitive and restrictive mechanisms that do not take into account the interests of the local population. The article proposes approaches to improving the assessment of development, taking into account the socio-economic and environmental indicators of the Baikal natural area.


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