Кафедра аудиту, обліку та оподаткування
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Item Technology for the Substantiation of Main Principles and Approaches to the Formation and Evaluation of Information Supporting System about Company`s Tax Capacity(University of Economic, 2020) Kuzmenko, H.; Shalimova, N.; Lysenko, A.; Кузьменко, Г. І.; Шалімова, Н. С.; Лисенко, А. М.Using of the new technology for principles of forming the system of information about tax capacity are grouped and the directions of activity of the enterprise are identified, in view of which it is expedient to establish criteria for assessing its efficiency. The lists of basic principles (unity, objectivity, competence, probability and periodicity) and additional principles (dynamism, rationality, conformity, control) have been substantiated. The system of indicators and criteria of the formalized expression of efficiency is offered. The list of indicators made it possible to build the system (vector) of criteria requirements to ensure the effectiveness of information about the tax capacity of a business entity.Item Аналітична оцінка ресурсно-виробничого складника економічного потенціалу сільськогосподарських підприємств(Приватний класичний ун-т, 2022) Лисенко, А. М.; Lysenko, A.Досліджено наявні методи оцінки ресурсно-виробничого складника економічного потенціалу, систематизовано їх у межах дохідного, витратного та порівняльно-аналітичного підходів, проведено аналіз компонентів ресурсно-виробничого складника економічного потенціалу аграрних підприємств України з використанням статистичної інформації за 2014–2020 рр. шляхом дослідження динаміки обсягів виробництва продукції рослинництва та тваринництва й основних чинників, які їх формують, а також показників використання ресурсів. Акцентовано увагу на тому, що ресурсно-виробничий складник економічного потенціалу сільськогосподарських підприємств формують матеріально-технічний складник та земельні ресурси, а також кадровий та фінансовий складники, на основі чого розроблено систему показників для здійснення аналітичної оцінки забезпеченості ресурсами та використання ресурсних компонентів ресурсно-виробничого складника економічного потенціалу сільськогосподарських підприємств. The relevance of this study is that the existing approaches in assessing the resource and production component of economic potential do not fully take into account the specifics of the agricultural sector, and therefore need detailed study and further improvement. Particular attention needs to be paid to the theoretical and methodological component of analytical assessment of economic potential, the development of which should take into account the specifics of agricultural enterprises, and practical aspects of analysis of resource-production components of their economic potential. The aim of the study is to analyze the resource-production component of the economic potential of agricultural enterprises of Ukraine, to develop a system of indicators for assessing resource security and use of resource components of the resource-production component of economic potential of agricultural enterprises. The author investigates the existing methods of estimating the resource-production component of economic potential, systematizes them within the income, cost and comparative-analytical approaches, analyzes the components of the resource-production component of economic potential of agricultural enterprises of Ukraine using statistical information for 2014–2020 by studying dynamics the number of existing agricultural enterprises, the volume of crop and livestock production, the area from which the crop was harvested, the level of yield by crop species, livestock and productivity of agricultural enterprises, animal feed and efficiency, average number of employees and level wages in agriculture, the level of renewal and depreciation of fixed assets in agriculture, forestry and fisheries of Ukraine. Emphasis is placed on the fact that the resource-production component of the economic potential of agricultural enterprises is formed by material and technical component and land resources, as well as personnel and financial components, based on which a system of indicators for analytical assessment of resource availability and use of resource components economic potential of agricultural enterprises.Item Information Supporting System about Tax Capacity of a Company and its Efficiency: Principles of Formation and Evaluation(The Baltic Scientific Journals, 2020) Kuzmenko, H.; Shalimova, N.; Lysenko, A.; Кузьменко, Г. І.; Шалімова, Н. С.; Лисенко, А. М.; Кузьменко, Г. И.; Шалимова, Н. С.; Лысенко, А. Н.The principles of forming the system of information about tax capacity are grouped and the directions of activity of the enterprise are identified, in view of which it is expedient to establish criteria for assessing its efficiency. The formation of information about tax capacity of an enterprise should occur not chaotically, but according to certain principles. The lists of basic principles (unity, objectivity, competence, probability and periodicity) and additional principles (dynamism, rationality, conformity, control) have been substantiated. The system of indicators and criteria of the formalized expression of efficiency is offered. The list of indicators made it possible to build the system (vector) of criteria requirements to ensure the effectiveness of information about the tax capacity of a business entity. It has been proved that in assessing the effectiveness of the information supporting system on tax capacity of the entity, the impact of time and cost criteria, as well as other non-measurable parameters should be taken into account. The proposed approach to assessing the effectiveness of the current information supporting system on the taxpayer's capacity will allow assessing alternative information systems in terms of the effectiveness of their implementation.