scholarly journals Kozhukhova T.V., Lezhnenko L.I., Liadska V.V. EXPORT OPERATIONS OF MANUFACTURING ENTERPRISES AS AN OBJECT OF ACCOUNTING AND AUDITING

2021 ◽  
pp. 91-97
Keyword(s):  
Internal Control ◽  
Research Process ◽  
Practical Significance ◽  
Manufacturing Enterprises ◽  
Audit System ◽  
Industrial Enterprises ◽  
Audit Firms ◽  
Separate Area ◽  
Definition Of ◽  
Goals And Objectives

Objective. The objective of the article is to determine the export operations of manufacturing enterprises as an object of accounting and audit. Methods. In the research process the following general scientific methods and techniques of cognition were used: methods of comparison, generalization and analogies to substantiate the definition of export operations of industrial enterprises as an object of accounting and audit; abstract-logical — to justify the separation of export operations into a separate audit area in order to improve the quality of audit control. Results. Based on the results of the research, the differences between export operations and operations carried out by manufacturing enterprises in the domestic market have been determined; the goals and objectives of accounting of export operations have been clarified; it is substantiated that the audit of export operations of manufacturing enterprises is a separate area in the general audit system; detailіzation and systematization of general audit tasks was carried out in terms of export operations auditing of manufacturing enterprises to assess the effectiveness of the accounting and internal control system, to confirm compliance with current legislation and the reliability of reporting; the goals and objectives of the audit of export operations have been determined; the need to develop a methodology for export operations auditing of manufacturing enterprises-exporters have been substantiated. The practical significance of the results is the possibility of their use in the practice of audit firms. Key words: export operations, accounting of export operations, audit of export operations, manufacturing enterprises, audit firms.

scholarly journals PLACING OF PRODUCTIVE FORCES AS AN INSTRUMENT OF POLICY FOR SUSTAINABLE DEVELOPMENT OF THE REGION

2021 ◽  
Author(s):  
Svitlana Mashchenko ◽  
◽  
Katerina Goncharova ◽  
Vladyslav Hrebennikov ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Research Process ◽  
Development Programs ◽  
Balanced Development ◽  
Regional Strategies ◽  
Effective Policy ◽  
The Subject ◽  
Definition Of ◽  
Goals And Objectives ◽  
Determining Factor

A systematization of approaches to the definition of «sustainable development» has been provided in this article. It has been concluded that there is no unambiguous definition of sustainable development. This term is interpreted by scholars from the standpoint of their own subjective judgments. The definition given in the national strategy of sustainable development of Ukraine until 2030 can be considered as the most acceptable. It has been noted that in the implementation of the concept of sustainable development, the regional (subnational) level should be the determining factor. This is due to the fact that the region is the subject of integration relations, where the goals of sustainable development are most adequate to its position in the system of management of the national economy and regional association. It has been noted that the implementation of sustainable development tasks at the regional level requires: development of socio-economic and environmental development programs; formation of local budgets taking into account the priority of goals and objectives of sustainable development; implementation of a set of measures for balanced development of regions. It has been determined that for further implementation of the concept of sustainable development in the regional dimension, it is necessary to develop a new methodology taking into account the effective allocation of productive forces. It has been emphasized that the deployment of productive forces is a tool to achieve effective implementation of the concept of sustainable development. A scheme to ensure sustainable development of the regions, taking into account the factors of the APF has been suggested by the authors. There are three main areas: development of sustainable development strategies for each region; the formation of local budgets taking into account the priorities and goals of sustainable development and the formation of an effective policy of the APF in the context of sustainable development. It has been noted that the last area is the main one and needs the most attention in the research process. It has been concluded that sustainable development in the region is possible through the development and implementation of regional strategies and programs of sustainable development, as well as in the development of coordinated regional development policy in the context of sustainable development and local budgets taking into account the priority of sustainable development.

THE FACTORS OF ACCESS TO JUSTICE: DEFINITION AND CLASSIFICATION

2020 ◽  
pp. 29-34
Author(s):  
L. V. Starodubova ◽  
◽  
L. A. Ingannamorte ◽  
Keyword(s):  
Subject Matter ◽  
Judicial System ◽  
Practical Significance ◽  
Access To Justice ◽  
Research Subject ◽  
Comprehensive Understanding ◽  
Fundamental Law ◽  
The Moment ◽  
Definition Of ◽  
Goals And Objectives

The paper considers the factors significantly influencing the implementation of the principle of access to justice and develops the definition of these factors and their classification. The principle of access to justice is one of the essential procedural principles that guarantee the fulfillment of the goals and objectives set for justice, which necessitates a clear and comprehensive understanding of both the inner content of this principle and the phenomena closely related to it. The factors of access to justice as one of the scientific categories are practically not studied in the literature – many authors use this term (some of them offer their classification) but the factors are poorly researched, only as a necessary addition to the research subject-matter without giving them due attention for implementing this procedural principle. This study has practical significance: the consolidation of the principle of access to justice in the branch procedural codes (which, undoubtedly, should happen) should be supported with the detailed description of how this principle should be implemented in practice and what must be considered to assess the performance of the judicial system in the context of compliance with this principle. A simple statement that justice should be accessible is nothing more than a declarative norm (which already exists in the country’s fundamental law). For this purpose, it is necessary to create a normative description of facts and circumstances, the presence or absence of which should indicate whether justice is accessible at the moment.

scholarly journals A research on internal control, cash dividends and enterprise performance based on economic consequences

Filomat ◽  
2016 ◽  
Vol 30 (15) ◽  
pp. 4223-4234
Author(s):  
Yilin Wang ◽  
Lei Ruan
Keyword(s):  
Internal Control ◽  
Positive Impact ◽  
Investment Decision ◽  
Synergetic Effect ◽  
Research Process ◽  
Practical Significance ◽  
Enterprise Performance ◽  
Cash Dividend ◽  
Short Term

Whether internal control and cash dividend will have an interactive synergetic effect on enterprise performance or not is a study of both theoretical value and practical significance. Consequently, this article adopts a two-stage investment decision research process, explains the complex theoretical relationship among internal control, cash dividend and enterprise performance and, taking the Chinese A-share motherboard as an example, further explores their interactive synergetic effect. The research concludes that: (1) Internal control and cash dividend can contribute to the improvement of both short-term and longterm enterprise performance; (2) Internal control and cash dividend do have a significant synergetic effect, however there is a large disparity between the synergetic effect on short-term and long-term enterprise performance. In addition, the study finds that internal control and cash dividends are mutually regulative, thereby diminishing the positive impact on short-term enterprise performance and conversely enhancing the positive impact on long-term enterprise performance respectively.

scholarly journals ECONOMIC ASPECTS OF LIFE SUPPORT MANAGEMENT OF INDUSTRIAL ENTERPRISE ACTIVITIES

2020 ◽  
Author(s):  
Svitlana Markova
Keyword(s):  
Life Support ◽  
Complex Model ◽  
Industrial Enterprise ◽  
Industrial Enterprises ◽  
Potential Component ◽  
Factors Of Production ◽  
Definition Of ◽  
The Relationship ◽  
Goals And Objectives ◽  
Enterprise Activity

The article considers the debatable issue of determining the conceptual and categorical apparatus of the process of managing the livelihood of an industrial enterprise. It is determined that there is no standardized definition of the concept of "life support of the enterprise The author supplemented the conceptual and categorical apparatus of the process of managing the livelihood of industrial enterprises, with the concept: "life support of the enterprise", which consists in the existence and development of the enterprise based on the use of all available resources (potential component) and factors of production (land, labor, capital, entrepreneurship). and information) in a market environment based on the application of competitiveness and innovation, in order to achieve the goals and objectives, and in general the effectiveness of economic activity (at all levels of government). It should also be noted that the management process means the controlled influence of managers of different levels on the livelihood of the enterprise. The complex model of life support management of industrial enterprise activity is developed, which includes factors of external macroenvironment (economic, socio-cultural, political-legal, demographic, technological, ecological) and microenvironment (suppliers, intermediaries, clients, competitors, contact audiences), internal environment taking into account the main indicators, factors of production and resources. The author emphasizes the relationship between the main factors of production (land, labor, capital, entrepreneurship and information), the external environment and the livelihood of the enterprise, taking into account its level of competitiveness in the market.

scholarly journals Institute of audit: essence and its components

Ekonomika APK ◽  
2020 ◽  
Vol 313 (11) ◽  
pp. 60-73
Author(s):  
Valerii Zhuk ◽  
Kateryna Melnyk
Keyword(s):  
Public Perception ◽  
Structural Model ◽  
Practical Significance ◽  
Theoretical Concepts ◽  
Audit System ◽  
Modeling Methods ◽  
General Scientific ◽  
Methodological Approaches ◽  
Definition Of ◽  
Economic Institution

The purpose of the article is to form the substantive essence of the concept of "audit institution" through the assessment of its compliance with the key parameters of socio-economic institutions and to develop a classification and hierarchy of its components. Research methods. General scientific techniques have been applied, including: the method of bibliographic research (to determine theoretical and methodological approaches to the disclosure and formation of the essence of the concept of “audit institution”); methods of analysis and assessment (to determine the compliance of the audit with the parameters of a socio-economic institution); modeling methods (to determine the internal structure of the audit institution, the classification and hierarchy of its components); generalization methods (to formalize the transformation of audit into an institution). Research results. The audit system was assessed for its compliance with the key parameters of the socio-economic institution. It was found that out of nine such parameters, the audit system meets five, and for four more audits as a socio-economic institution is formed. The internal components of the audit institution as a single ideological system are considered and highlighted. The classification and hierarchy of the constituent auditing institute have been developed. The expediency of using theoretical and methodological knowledge about the features, classification, hierarchy of construction in the development of programs and strategies for the development of audit has been substantiated. The structural model of the audit institution has been built and the mechanisms of its evolution have been disclosed. The definition of the category "socio-economic institution of audit" is given and its subject-functional essence is revealed. Scientific novelty. The theoretical concepts of the audit system were further developed by identifying its external correspondence with the characteristics of a socio-economic institution and the presence of an internal institutional structure with a classification and hierarchy of components characteristic of institutions. Thus, the foundations of the institutional paradigm and audit theory are formed. Practical significance. The practical significance lies in taking into account significant changes in the scientific and public perception of audit as an important socio-economic institution. Formed scientific support for the complex formation of the content of legislation, programs and strategies for the development of audit activities. The fundamental foundations of professional and public associations of auditors, the work of regulatory, educational and scientific audit institutions have been laid. Tabl.: 3. Figs.: 4. Refs.: 20.

scholarly journals Internal control of transactions operation in the sustainable management system of organizations

2021 ◽  
Vol 258 ◽  
pp. 12009
Author(s):  
Alsou Zakirova ◽  
Guzaliya Klychova ◽  
Angelina Dyatlova ◽  
Gamlet Ostaev ◽  
Elena Konina
Keyword(s):  
Internal Control ◽  
Control Process ◽  
Information Support ◽  
Practical Significance ◽  
Audit Planning ◽  
The Status ◽  
Control Procedures ◽  
Definition Of ◽  
Key Indicators

In modern conditions one of the main problems of economic entities is the increase in accounts receivable and payable, which is influenced by objective and subjective factors. In this connection the role of internal control of settlement operations is increasing. The aim of the article is to improve methodological support of internal control of settlement operations for increasing the quality of audit, providing information about the state of settlements with contractors to the management of enterprise for making operational and strategic management decisions. The proposed methodological support is based on stage-by-stage audit of settlement operations including the following main stages: audit planning; implementation of control procedures; execution of audit results. the peculiarity of internal control of settlement operations is determined by a variety of normative and information support of the audit. For the purpose of improvement of control procedures in the course of the study working documents of internal control have been developed. The working document «Verification of the availability of the agreement with a separate counterparty» can be used by the controller to identify errors arising in the preparation of the contract, as well as to determine the completeness and timeliness of the parties to fulfill their obligations, With the proposed in the study working document «Confirmation of the status of settlements with counterparties» can identify cases of fraud and misstatement of data contained in the financial statements. In the course of the study it was proposed to perform a point-rating assessment of debtor reliability based on a system of key indicators in the internal control process. The suggested rating estimation of counterparties will make it possible to carry out their comparative analysis and grouping as well as to identify those counterparties that have a high probability of non-payment of existing debts. The practical significance of the study lies in the possibility of using the developed approaches to determine the information base, to set the purpose and definition of control tasks, to the rational choice of control procedures, to the use of working papers in the process of internal control of settlement operations.

scholarly journals Theoretical features and principles of risk management in the activities of an industrial enterprise

2019 ◽  
pp. 143-149
Author(s):  
Alla L. Idobayеva
Keyword(s):  
Risk Management ◽  
Industrial Enterprise ◽  
Practical Significance ◽  
Management Process ◽  
Industrial Enterprises ◽  
Conceptual Apparatus ◽  
Risk Management Process ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Competitive Products

The purpose of the research. The main purpose of the article is to improve the conceptual apparatus of the risk management process in the activities of an industrial enterprise, the principles of risk management, stages and principles of this process in the activities of an industrial enterprise. Methodology. To improve the conceptual apparatus of the risk management process, the principles of risk management, stages and principles of this process in the activity of an industrial enterprise are used by the following methods: generalization, analysis and synthesis. Results. As a result of the study, an actual definition of the category of “risk management,” the stages of risk management and the principles of risk management process, taking into account the modern features of this process, as well as the features of industrial enterprises. Also, as a result of the study, circumstances that do not allow to effectively use worked out and well-established themselves in other areas of activity evaluation and risk management. Practical meaning. The practical significance of the study is the applied nature of the proposed conceptual apparatus, the principles of risk management, stages and principles of this process that can be used in the process of risk management in the activity of an industrial enterprise, which are particularly relevant in a changing and crisis environment in which industrial enterprises operate, and also allows the enterprise to create and develop competitive products, maintain the required level of stability and efficiency. Prospects for further research. The further researches of the author will be devoted to this. Another direction of subsequent developments will be the development of methodological provision of risk management process in the activities of an industrial enterprise.

scholarly journals Features of functioning of industrial enterprises in the digital economy

2018 ◽  
Vol 11 (2) ◽  
pp. 143-150 ◽  
Author(s):  
E. V. Shirinkina
Keyword(s):  
Economic Growth ◽  
Large Scale ◽  
Digital Economy ◽  
Practical Significance ◽  
Economic Sectors ◽  
Industrial Enterprises ◽  
Starting Point ◽  
Enterprise Level ◽  
Definition Of ◽  
The Right

This article is devoted to the peculiarities of the functioning of industrial enterprises in the conditions of the development of the digital economy and the determination of the main directions in the management activities of enterprises. The relevance of the study conducted in this article is due to the fact that in the context of globalization of segmentation of markets, toughening of competition, the requirements to the survival of enterprises increase. In the coming years, leadership will belong to enterprises with the predominant development of digital technologies. The purpose of the study is to identify factors that affect economic growth, both at the enterprise level and at the level of the national economy. The subject is the study of the processes of development and transformation of industrial enterprises in the digital economy. In this regard, this study identifies trends in the development of industries in the level of digitalization, a forecast and prospects for the digitalization of industrial enterprises; a multifactorial model of the economic growth of the economic sectors due to digitalization as well as ways to increase the operational performance of enterprises in these conditions. The empirical base of the study was the materials of the Boston Consulting Group (The Boston Consulting Group), the World Bank of Development. The practical significance of the results of the research is that the correct interpretation of drivers of development, the definition of the main directions of industrial enterprises in the conditions of the development of the digital economy will allow choosing the right instruments of influence on increasing the efficiency of enterprises and the economy as a whole. This study is the starting point of a large-scale work on the definition of new vectors in the strategic management of industrial enterprises in the conditions of the development of the digital economy.

FAMILY VALUES AS A FUNDAMENTAL BASIS FOR THE ESTABLISHMENT AND DEVELOPMENT OF THE MODERN UKRAINIAN STATE

2019 ◽  
pp. 30-37
Author(s):  
Roman Lutsky
Keyword(s):  
Family Relations ◽  
Psychological Adaptation ◽  
Research Process ◽  
Family Values ◽  
Practical Significance ◽  
Family Status ◽  
Main Attention ◽  
Marriage Partner ◽  
Analysis And Synthesis ◽  
Ukrainian Society

Purpose. The aim of this work is to study the characteristics of transformation that appeared in the sphere of family relations in the modern Ukrainian society. The main attention is concentrated on problems of asymmetry of family status. Technique. The methodology includes a comprehensive analysis and synthesis of existing scientific and theoretical material and formulation of appropriate conclusions and recommendations. During the study, we used the following methods of scientific knowledge: terminological, semantic, functional, systemic-structural, comparative legal. Results. The research process recognized that at the present stage of creation of a Ukrainian state more family is in the process of transformation than in decline. It has passed a long way of development and adaptation to diverse conditions of existence, characterized by flexibility and sustainability. Some family functions under the influence of objective conditions disappear, others persist, still others only appear. Scientific novelty. In the research process, a number of faults and reasons in the matter of the transformation of Ukrainian families. The inability of the spouses to overcome the crisis situation in the transition of families from one stage to the other can be connected with the psychological incompatibility of the spouses, the inadequate choice of a marriage partner, the inability of families to solve problems, the low level of socio-psychological adaptation. Practical significance. The results of the study can be used in law-making and enforcement activities while solving family household conflicts.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

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