scholarly journals ACCOUNTING AND CONTROL WITHIN THE FRAMEWORK OF AGILE METHODOLOGY

2020 ◽  
pp. 173-181
Author(s):  
Оksana Balaziuk ◽  
Inna Sysoieva
Keyword(s):  
Systematic Approach ◽  
Synthesis Method ◽  
Production Costs ◽  
Financial Accounting ◽  
Agile Methodology ◽  
Analysis And Synthesis ◽  
Agile Approach ◽  
Methodological Approaches ◽  
And Control ◽  
Method Of Abstraction

Introduction. The article considers the Agile methodology, its conceptual principless and studies the main accounting aspects of its implementation in realizing the projects of software development. Purpose. The aim of the research consists in studying accounting and control within the framework of Agile-methodology. Method (methodology). The methodological basis of the study is a set of general and specific methods of knowledge of economic phenomena on the basis of systematic approach. In order to ground theoretical and methodological approaches to accounting and analysis of processes which are associated with the formation of production costs we have used method of induction and deduction, method of analysis and synthesis, method of abstraction and analogy. Results. The article analyzes the popularity of practical use of Agile approach and determines the advantages from its use as well as defines the accounting related problems. The ways of eliminating the complications of using the flexible approach in project management in financial accounting are defined.

Methods for the Control of Uncertainty in Multilevel Process Chains Using the Example of Drilling/Reaming

2011 ◽  
Vol 104 ◽  
pp. 103-113 ◽  
Author(s):  
Michael Haydn ◽  
Thomas Hauer ◽  
Eberhard Abele
Keyword(s):  
Systematic Approach ◽  
Simulation Models ◽  
Production Costs ◽  
Material Strength ◽  
Process Chain ◽  
Production Processes ◽  
Process Chains ◽  
Key Aspects ◽  
And Control ◽  
Previous Step

Uncertainty during production processes has an important influence on the product quality as well as production costs. For multilevel process chains with serially connected processes, additional uncertainty can be caused by the previous step. The manufacturing of precision holes by drilling and reaming is an important multilevel process chain. The interactions between machine, tool and pre-drilled hole cause process errors during the quality determinant final reaming process. In this paper, a systematic approach for the identification and control of uncertainty during the reaming process is presented. Thus, the influence of key aspects like skewness of pre-drilled hole or the influences of material strength gradients are analyzed. Further, simulation models for the consideration of these uncertainties are presented.

scholarly journals THEORETICAL AND METHODOLOGICAL APPROACHES TO THE DEFINITION OF THE TERM «FINANCIAL RESULT» IN FINANCIAL ACCOUNTING AND AUDIT

2021 ◽  
Author(s):  
Nataliia Mardus ◽  
Svitlana Brik
Keyword(s):  
Internal Control ◽  
Legal Framework ◽  
Financial Accounting ◽  
Main Element ◽  
Main Indicator ◽  
Modern Business ◽  
Methodological Approaches ◽  
Definition Of ◽  
And Control ◽  
Financial Result

The article substantiates the conceptual apparatus "financial result" from the standpoint of forming the main theoretical and methodological approaches to determining the financial results of the enterprise in financial accounting and auditing, which is important in addressing the formation of financial results, which is inherent in financial accounting and auditing from accounting and analytical support, which consists in the operational accounting and control of costs and revenues of the enterprise for a certain period. The results of research of scientific approaches to determining the essence of financial results in accounting have shown that in terms of understanding the essence of financial results in financial accounting and auditing can be defined as a process of calculating it based on legal and regulatory framework and subject to accrual principles. It is established that the financial result should be considered as an object and instrument based on the principles of compliance of costs with income and is the main indicator in the management of economic activity of the enterprise. According to the results of the analysis, it can be stated that the process of accounting and analytical support of the financial results of the enterprise is based on a certain mechanism, which is characterized by the relevant elements of management. The main element of management is the legal framework and regulations on the activities of the enterprise in modern business conditions, the formation of financial results and the distribution of profits. External mechanism for regulating the formation of financial results and the use of enterprise profits and processes that affect the state of market development, industry, investment processes in the industry to which the company belongs and more. The internal mechanism of the management structure of the enterprise and the system of organization of accounting and auditing at the enterprise in relation to the formation of financial results and the use of enterprise profits. Methodical approaches, methods and procedures for internal control at the enterprise in order to manage the process of formation of financial results and manage the profitability of the enterprise.

scholarly journals Stationary Traffic as a Factor of Tourist Destination Quality and Sustainability

2021 ◽  
Vol 13 (7) ◽  
pp. 3965
Author(s):  
Robert Maršanic ◽  
Edna Mrnjavac ◽  
Drago Pupavac ◽  
Ljudevit Krpan
Keyword(s):  
Synthesis Method ◽  
Hotel Industry ◽  
Point Of View ◽  
Tourist Destination ◽  
Scientific Methods ◽  
Tourist Destinations ◽  
Analysis And Synthesis ◽  
The Republic ◽  
Method Analysis

Since the Republic of Croatia is one of the most popular European and world tourist destinations, the aim of this paper is, from the user’s (n = 596) point of view, to research the importance of stationary traffic in tourist destinations. The purpose of this paper is to point out the possibilities of improving the tourist destination quality and sustainability through an adequate parking service. In order to corroborate constructed scientific hypotheses, a larger number of scientific methods were used from which a polling method, analysis and synthesis method, descriptive statistics method, t-test, and analysis of variance (ANOVA) should be singled out. The major finding of this paper indicates a relatively big importance of stationary traffic (M = 6.51; SD = 2.21) as an element of tourist destination quality. Moreover, regarding the quality of tourist destination, the results of this paper suggest that the parking space availability is more important than the way parking or parking payment are organized. Between the experienced parking problem in a tourist destination and age on one side and evaluation of the importance of stationary traffic as an element of tourist destination quality on the other side, a statistically important connection was established. Gained knowledge can be particularly helpful to hotel industry managers but also to traffic managers whose duty is to provide an adequate number of parking spaces in tourist destinations.

Перспективи розвитку зерновиробництва в Кіровоградській області

Ekonomika APK ◽  
2021 ◽  
Vol 319 (5) ◽  
pp. 30-37
Author(s):  
Emma Symonian ◽  
Nataliia Nerubaiska ◽  
Maryna Pukhliakova ◽  
Maksym Yandola
Keyword(s):  
Crop Production ◽  
Systematic Approach ◽  
Agricultural Sector ◽  
Security Analysis ◽  
Practical Significance ◽  
Grain Production ◽  
Production Development ◽  
Analysis And Synthesis ◽  
National Production ◽  
Yield Monitoring

The purpose of the article is to explore the prospects for the development of grain production in the Kirovograd region. Research methods. The study used dialectical methods of cognition, a systematic approach to the study of economic phenomena, monographic (generalizing domestic and foreign experience in determining the economic essence of food security), analysis and synthesis (in studying the levels of production of cereals and legumes and the level of grain supply), statistical groups (in identifying the place of regions in the national production of cereals), economic and statistical (in the processing of mass statistics), abstract and logical (in substantiating theoretical generalizations and drawing conclusions). Research results. The potential of grain production development in Kirovohrad region is considered. The analysis is based on statistical data of the crop industry. Problems of industry development are revealed and ways of solutions are offered. Scientific novelty. Analysis of the level of crop production in the Kirovohrad region in terms of using the latest technologies and yield monitoring. Practical significance. Along with some positive changes in the region's grain production, obstacles to their development have been identified. Proposals have been made to eliminate them with active investments and state support programs for the agricultural sector of the region. Tabl.: 4. Figs.: 1. Refs.: 18.

ASSESSMENT OF VERTICAL INTEGRATION POTENTIAL EFFECTIVENESS FOR INDUSTRIAL ENTERPRISES

2021 ◽  
Vol 2 (4) ◽  
pp. 58-66
Author(s):  
K. I. ZAKURIN ◽  
◽  
M. V. VOLKOVA ◽  
Yu. G. GERTSIK ◽  
◽  
...  
Keyword(s):  
Vertical Integration ◽  
Cost Reduction ◽  
Value Chains ◽  
Industrial Enterprises ◽  
Technological Chain ◽  
Industrial Markets ◽  
Methodological Approaches ◽  
Business Structures ◽  
Fierce Competition ◽  
And Control

Fierce competition in industrial markets is pushing companies to seek sources of cost reduction and control rise. Stable cross-sectoral links within value chains contribute to the emergence of the possibility of integrating business structures. To make a competent decision to merge, a consistent analysis of the situation in the industry market, in the technological chain and at a particular enterprise is required. For this purpose, in this article, general methodological approaches and assessment indicators are collected in an algorithm, recommendations are given for determining the feasibility of vertical integration.

scholarly journals Ensuring the financial probability of the united territorial communities in the conditions of decentralization

2020 ◽  
pp. 191-199
Author(s):  
Natalia Yevtushenko ◽  
Vitalina Malyshko ◽  
Yuliia Horodnichenko
Keyword(s):  
Social Services ◽  
Technical Assistance ◽  
Synthesis Method ◽  
Well Being ◽  
Financial Resources ◽  
Territory Quality ◽  
State Budget ◽  
Complex Process ◽  
Analysis And Synthesis ◽  
General Scientific

Subject of research is the sources of funding for the social development of united territorial communities (UTC). The purpose of the article is to determine the prospects and measures to attract financial resources for the development of local communities in a decentralized environment. Methods which were used in course of research: method of system-structural analysis and synthesis, method of comparative analysis, generalization, statistical, general scientific, special methods of scientific knowledge and other research methods. Study results.The article identifies the main obstacles to effective financial support for the development of territorial communities, considers some experience in finding and raising funds for the development of territories, describes the sources of such funds. Measures that will contribute to the investment attractiveness of the territory are analyzed and substantiated. Application of results. The results of the study can be used by the united territorial communities for the formation of financial resources, as well as in higher education institutions in the teaching of economic disciplines. Conclusions. After conducting the research, it should be noted that the process of uniting territorial communities in Ukraine and, consequently, attracting financial resources to their budgets is a rather complex process and therefore requires consolidation of efforts at all levels of government and support from European partners.  Due to the reform of decentralization of management in Ukraine, capable territorial communities should be created that are able to ensure the development of the territory, quality provision of social services and promote the well-being of their residents and Ukraine in general.  It is determined that the main sources of funds for socio-economic development of UTC are: international technical assistance, additional subventions from the state budget to local budgets for the formation of community infrastructure, local taxes from businesses.

scholarly journals Research on the Evolution of Methodological Approaches to Accounting and Auditing of Estimated Values in the Context of Digitalization

2020 ◽  
Vol 7 (6) ◽  
pp. 64-74
Author(s):  
I. N. Bogataya ◽  
E. M. Evstaf’eva
Keyword(s):  
Balance Sheet ◽  
Digital Technologies ◽  
Digital Transformation ◽  
Information Base ◽  
The Russian Federation ◽  
Methodological Approaches ◽  
Sound Management ◽  
And Control ◽  
Current Stage

The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated values, taking into account the specifics of the current stage of digital transformation, and to develop the main directions for their improvement in order to improve the quality of the information base in order to be able to make sound management decisions. The theoretical and methodological basis of the research consists of the evolutionary-adaptive theory, balance sheet theory, risk-based approach, methods contained in IFRS, ISA, FSB in the field of accounting and auditing of estimated values, regulatory legal acts of the Russian Federation, research in the field of modern international and Russian accounting and auditing practice. The research methodology included a review of accounting and auditing practices in the field of estimated values. The main features of accounting and auditing of estimated values are defined. Methodological approaches to improving accounting and auditing of estimated values that are based on digital technologies are proposed. Implementation of the proposed methodological approaches to accounting and auditing of estimated values in the context of digitalization will significantly improve the quality of accounting and control support for business.

scholarly journals THE CIVIL LAW NATURE OF ELECTRONIC MONEY

2020 ◽  
Vol 6 (1) ◽  
pp. 100
Author(s):  
Liudmyla Panova ◽  
Vitalii Makhinchuk
Keyword(s):  
Practical Implication ◽  
Comparative Method ◽  
Civil Law ◽  
Synthesis Method ◽  
Electronic Money ◽  
Holistic View ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
Definition Of ◽  
The Right

The purpose of the article is to examine the civil law nature of electronic money. The subject of the research is the features of the civil law nature of electronic money. Methodology. Research methods are chosen based on the object, subject and purpose of the study. The study used general scientific and special methods of legal science. Thus, the analysis and synthesis method as well as the logical method were used to formulate a holistic view on electronic money, their features and legal nature. The logical-semantic method was used to establish the meaning of the concepts “electronic money”, “non-cash money”, “payment instrument”, “electronic payment instrument”. The comparative method was used when analyzing scientific categories, definitions and approaches. The legal modeling method was applied to formulate the author’s definition of the term “electronic money”. Results. The article generalizes scientific views on the civil law nature of electronic money. A distinction has been made between electronic money and currency unit, non-cash money and the right to claim. As the result it has been established that electronic money is the monetary obligation. Practical implication. The study should assist in developing the unified approach to the issue of the civil law nature of electronic money. Value/originality. As the result of the study the author’s definition of the concept “electronic money” with regard to its civil law nature has been proposed.

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