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.Item Підходи до управління соціальними витратами підприємств аграрного сектору економіки(2020) Юрченко, О. В.; Туболець, І. І.; Yurchenko, O.; Tubolets, I.Формування конкурентоспроможного аграрного виробництва, яке сьогодні постає домінантним сектором національної економіки та інструментом нарощування потужного експортного потенціалу України, неможливе без вирішення гострих соціальних проблем сільських територій, що потребує здійснення соціальної діяльності. Відповідно до стану їх розвитку та фінансових можливостей органів самоврядування саме соціальна діяльність аграрного підприємства є необхідною умовою розвитку сільських територій. У цьому зв’язку вбачається пряма залежність між соціальною діяльністю та відповідальністю аграрного підприємства, що призведе до зростання добробуту населення місцевості, де воно функціонує. Кожна діяльність підприємства вимагає здійснення витрат (споживання ресурсів), що зумовлює необхідність досліджувати проблему виокремлення соціальних витрат, як окремого керованого об’єкта в системі управління соціальною діяльністю аграрних підприємств. У статті обґрунтовано шляхи удосконалення теоретичних та методичних засад управління соціальними витратами аграрних підприємств. Надано практичні рекомендації щодо використання системного управління соціальними витратами підприємств аграрного сектору економіки, сутність якого полягає у здійсненні такими підприємствами активної соціальної діяльності. З метою оцінки системного управління соціальними витратами аграрного підприємства розроблено удосконалену комплексну систему оцінки ефективності реалізації такого управління. Удосконалено алгоритм поетапної реалізації системного управління соціальними витратами підприємства аграрного сектору економіки. The formation of competitive agricultural production, which today is the dominant sector of the national economy and a tool for building a strong export potential of Ukraine, is impossible without solving the acute social problems of rural areas, which requires social activities. According to the state of development of rural communities in rural areas and the financial capabilities of selfgovernment bodies, it is the social activity of an agricultural enterprise that is a necessary condition for the development of rural areas. In this regard, there is a direct relationship between social activities and the responsibility of the agricultural enterprise, which will increase the welfare of the population of the area where it operates. Each activity of the enterprise requires the implementation of costs (consumption of resources), which necessitates the study of the problem of separation of social costs as a separate managed object in the management system of social activities of agricultural enterprises. The article substantiates the ways to improve the theoretical and methodological principles of managing the social costs of agricultural enterprises. Practical recommendations on the use of systematic management of social expenditures of enterprises in the agricultural sector of the economy, the essence of which is to carry out active social activities by such an enterprise. In order to assess the systematic management of social costs of the agricultural enterprise developed an improved omprehensive system for assessing the effectiveness of such management. The algorithm of stage-by-stage realization of system management of social expenses of the enterprise of agrarian sector of economy is improved. The algorithm of step-by-step realization of system management of social expenses of the agrarian enterprise which provides: the analysis of internal and external environment on the basis of the generated information is improved; determination of the mission, goals and objectives of the agricultural enterprise, development of strategy, principles of social activity and responsibility; development of tactics for managing the social costs of an agricultural enterprise, planning and forecasting current and future social costs; implementation of the strategy and principles of social activity and responsibility of the agricultural enterprise; implementation of management accounting and the formation of information and analytical basis of costs of the agricultural enterprise; evaluation and control of strategy implementation, efficiency of system management of social expenses of agricultural enterprise.Item International Rating “Benchmarking Public Procurement” and Its Using in the Context of Increasing the Effectiveness of the Functioning of Innovative-Integrated Structures in a Digital Economy(ЦНТУ, 2020) Shalimova, N.; Kuzmenko, H.; Шалимова, Н. С.; Кузьменко, Г. І.The methodologies of the World Bank's Benchmarking Public Procurement system are analyzed. The possibilities of Benchmarking Public Procurement in the context of evaluation the effectiveness of the functioning of innovative-integrated structures in a digital economy are considered. A results of comparative analysis of the Ukraine’s place among other countries of the world, in particular among the group of countries of Europe and Central Asia and among some OECD countries, which are considered as a group of high-income countries, has been presented.Item International rating system “Benchmarking Public Procurement”: possibilities of using in formation of digital infrastructure in the accounting and financial sectors(Baku Business University, 2020) Shalimova, N.; Kuzmenko, H.; Шалімова, Н. С.; Кузьменко, Г. І.Taking into account that an important role the digital environment plays in the sphere of spending public money and public procurement, the purpose of the article is to study the methodology of assessing the effectiveness of the public procurement system by World Bank in order to determinate possibilities of its using in formation of digital infrastructure in the accounting and financial sectors. The methodologies of the World Bank's Benchmarking Public Procurement system are investigated. A comparative analysis of the Ukraine’s place among other countries of the world, in particular among the group of countries of Europe and Central Asia and among some OECD countries, which are considered as a group of high-income countries, has been conducted. It is substantiated that the results of such comparative analysis will allow identifying risk areas, and relevant information can be used in developing recommendations and proposals for improving the effectiveness of the public procurement system. As a prospects for further researches the study of second-tier indicators and the methodology of evaluating the public procurement systems by the World Bank, taking into account its relatively short setbacks compared to other ratings, have been identified.Item Benchmarking Public Procurement as an International Rating System for Evaluation the Effectiveness of Public Procurement System of the Countries(2020) Shalimova, N.; Kuzmenko, H.; Шалімова, Н. С.; Кузьменко, Г. І.The purpose of the article is to study the methodology of assessing the effectiveness of the public procurement system by World Bank, to conduct a comparative analysis of Ukraine's place among other countries in the world. Taking into account the globalization of the economy and the intensification of European integration processes, it has been proved that an important part of evaluating the effectiveness of public procurement should be a comparative analysis of the implementation procedures with the relevant systems of other countries of the world. The methodologies of the World Bank's Benchmarking Public Procurement system are investigated. A comparative analysis of the Ukraine’s place among other countries of the world, in particular among the group of countries of Europe and Central Asia, as well as with some OECD countries, which are considered as a group of high-income countries, has been conducted. Taking into account that the World Bank reports do not have a final score and a final rating, it has been justified the feasibility of comparing by the general amount of points. It is substantiated that the results of such comparative analysis will allow identifying risk areas, and relevant information can be used in developing of recommendations and proposals for improving the effectiveness of the public procurement system, especially in the context of reforming the law on public procurement and the introduction of the new system "Prozorro". As a prospects for further researches the study of second-tier indicators and the methodology of evaluating the public procurement systems by the World Bank, taking into account its relatively short setbacks compared to other ratings, have been identified.