Збірники наукових праць ЦНТУ
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Item Інформаційне забезпечення податкового менеджменту(ЦНТУ, 2018) Савченко, В. М.; Пальчук, О. В.; Кононенко, Л. В.; Savchenko, V.; Palchuk, О.; Kononenko, L.У статті здійснено дослідження інформаційного забезпечення податкового менеджменту. Визначено тенденції розвитку податкового менеджменту відповідно до розвитку податкової системи України. Досліджено організаційні та методичні складові інформаційного забезпечення податкового менеджменту підприємств. Доведено, що ефективність податкового менеджменту безпосередньо залежить від якості його інформаційного забезпечення. Окреслено етапи податкового менеджменту суб’єкта господарювання та його інформаційного забезпечення. В статье проведено исследование информационного обеспечения налогового менеджмента. Определены тенденции развития налогового менеджмента в соответствии с развитием налоговой системы Украины. Исследованы организационные и методические составляющие информационного обеспечения налогового менеджмента предприятий. Доказано, что эффективность налогового менеджмента напрямую зависит от качества его информационного обеспечения. Определены этапы налогового менеджмента предприятия и его информационного обеспечения. The application of the tax management system at enterprises is an integral part of modern management of commercial activity of the subject of taxation. Therefore, the study of information support of tax management is relevant, and the development of trends for its optimization at the level of economic entity’s activity is practical. There are organizational problems of information support of tax management at the level of economic entities. The problems are due to the presence of discussion points and unsolved issues at the theoretical and methodological levels. This requires research in this direction. These considerations determine the relevance of the research topic. The current market situation causes the emergence of new tasks concerning solving the problems of information support management. So, it is necessary to study information support of tax management of enterprises according to the business importance for the Ukrainian economy. The objective of this publication is to determine organizational and methodological components of information support of tax management of enterprises. The most important element of information support of tax management is information on financial and managerial accounting. In Ukraine, according to the experts in the sphere of accounting, there has been a negative trend in the direction of accounting work to ensure fiscal requirements. This has led to the negligence of financial accounting standards. In turn, after the introduction of tax legislation that maximally brings closer the formation of turnover for taxation to the requirements of financial accounting, it is problematic at the level of the subject of taxation to comply with the norms of standards for the formation of financial statements. Tax management which is directly related to the entrepreneurial activity of the enterprise is operational. It should be carried out in the process of current economic activity at all its levels and stages as its indispensable and direct element. In our opinion, taking decisions regarding taxation in commercial activity is intended to prevent penalties and to optimize contractual relations and settlement transactions. That can be made in the process of development of accounting policies. Accordingly, we associate information support of operational tax management with the formation of tax aspect of accounting policy in the context of underlying taxes and the stages of tax management. In this regard, the trends of further research will include development of organizational and methodological approaches to the formation of accounting policies according to the tax aspect.Item Інноваційний розвиток системи бухгалтерського обліку як інформаційного забезпечення діяльності підприємства(ЦНТУ, 2018) Кононенко, Л. В.; Kononenko, L.У статті здійснено дослідження інноваційного розвитку системи бухгалтерського обліку як інформаційного забезпечення діяльності підприємства та обґрунтована необхідність оптимізації форм бухгалтерського обліку за порядком оформлення у відповідності як з можливостями автоматизованих систем, так і з вимогами зовнішнього середовища. Доведена циклічність еволюції форм бухгалтерського обліку відповідно до класичної теорії розвитку. В статье исследовано инновационное развитие системы бухгалтерского учета как информационного обеспечения деятельности предприятия и обоснована необходимость оптимизации форм бухгалтерского учета по порядку оформления в соответствии как с возможностями автоматизированных систем, так и с требованиями внешней среды. Доказана цикличность эволюции форм бухгалтерского учета в соответствии с классической теорией развития. Innovative development of the accounting system as information support of a company activity is a constituent part of the innovation process of the company. Nowadays, we observe inconsistency of the existing accounting system with the requirements of modern economy. This fact shows the necessity to study innovative development of the accounting system as information support of a company and to substantiate the need for optimization of the forms of accounting according to the procedure of automated systems as well as the requirements of the environment. The retrospective analysis of the innovative development of accounting makes possible to state that it was mainly associated with changes in accounting forms. Traditional cycles of the development of accounting forms are distinguished by two main classification features of their division in the time continuum: firstly, by the type of means of accounting, and secondly, according to the procedure of registration. At the same time, their innovative development of forms of accounting by type of means for accounting and the order of registration took place cyclically and in parallel according to the classical theory of development. The modern stage of the innovative development of accounting forms can be considered as a transition which is characterized by evolutionary changes not only in accounting technologies but also in procedures and methods (but not in the order of registration) of accounting control (the introduction of computer-based "cloud” technologies). Taking into account that information support of company activity is characterized only by technical adaptation of accounting forms according to the requirements of computer systems and "cloud" technologies, it becomes necessary to develop the ways of their optimization in accordance with the order of registration agreeing with the capabilities of automated systems as well as with requirements of external environment (management system requirements). The expediency of developing this trend is also highlighted by the tendencies of the classical theory of development (including innovation).