Наукові праці Кіровоградського національного технічного університету. Економічні науки.
Permanent URI for this communityhttps://dspace.kntu.kr.ua/handle/123456789/2
Свідоцтво про державну реєстрацію у Міністерстві юстиції України: серія КВ, №15255-3827 ПР.
Затверджено наказом Міносвіти і науки України № 528 від 12.05.15р.
ISSN 2413-340X (Print)
Мови видання: українська, російська, англійська, періодичність - два рази на рік;
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Item Основні аспекти внутрішнього аудиту як складової системи аудиту(КНТУ, 2015) Фільштейн, Л. М.; Бондар, Ю. А.; Filstein, L.; Bondar, Y.Стаття присвячена дослідженню питання внутрішнього аудиту як у практичному, так і в теоретичному аспекті, зокрема класифікації призначень внутрішнього аудиту та класифікації внутрішнього аудиторського контролю, як складової аудиту. У контексті поставленої мети на підставі дослідження наукової літератури з’ясовані відмінності зовнішнього аудиту та внутрішнього аудиту. Проаналізовано місце і ролі внутрішнього аудиту у діяльності суб’єктів господарювання. The aim of this article is generalization of scientific positions on the definition of internal auditing, the selection criteria for its delimitation with external audit, as well as study the role of internal audit in modern conditions of managing. The current stage of development of economic relations in Ukraine is characterized by the integration to European and world markets, the increasing number of domestic and foreign investors who need the most objective, unbiased information about financial and property status of economic entities, financial stability, development prospects and so forth. Transformations are occurring in the economy of Ukraine determine changes in the management system of the enterprises' activities. They consist in the transfer of the lever of decision making and responsibility for the consequences of such decisions on the primary management unit – enterprise. Internal audit is an important part of the system for effective management of large and medium-sized enterprises. His role in the relationship of the entity and the owners of the enterprise is constantly growing. Thus, lighting of modern transformation trends of internal audit does not lose its relevance.Item Забезпечення економічної безпеки країни на основі стратегічного маркетингу(КНТУ, 2014) Домашенко, М. Д.; Омельяненко, В. А.; Прокопенко, М. О.; Domashenko, Marina; Omelynenko, Vitaliy; Prokopenko, MarinaВ статті розглянуто стратегічний аспект забезпечення економічної безпеки країни, визначено основі напрями макромаркетингу. Проаналізовано іміджевий аспект забезпечення конкурентоспроможності на основі національного бренду. The aim of the study is to analyze the strategic frameworks to ensure the economic security of the international activities of the country in terms of globalization and development of practical recommendations for consideration of the factor of economic security of international activities in the development strategy of the national economy. In this article the list of uses of the marketing approach in government activities is proposed. Using of resource potential and positioning in industrial, scientific and technical environment is the part of a strategic approach of long-term development policy of the government regarding. In terms of technological progress dependence competitiveness of corporate social and institutional environment in the country was acknowledged. We propose to consider the impact of country of origin effect on consumer behavior in terms of the perception of products and purchase decision as part of branding. The main task of government is to promote the improvement of the competitiveness of national businesses in the most stable position and country.Item Сучасний стан професійного навчання персоналу на підприємствах України(КНТУ, 2014) Бойченко, В. С.; Boichenko, ValeriiaДана стаття присвячена аналізу сучасного стану професійного навчання персоналу на підприємствах України. Розглянуто динаміку професійної підготовки працівників за видами економічної діяльності підприємств, регіонами, місцем навчання та статтю. Виявлено тенденції, які спостерігаються в підвищенні кваліфікації працівників за видами економічної діяльності підприємств, регіонами, професійними групами та статтю. The main goal of this work is to study the current state of professional training in different industries of Ukraine and enterprises of different ownership. One of the main improve the competitiveness of staff is a professional training (training, retraining and professional development). Based on the analysis of statistical data of the State Statistics Service of Ukraine, as of today, the current status of vocational training in the enterprises of Ukraine can be analyzed by following its components: 1. Training of employees, which in turn was examined by the following criteria: - by economic activity. During the period from 2009 to 2013. the number of people who have undergone training decreased by 5.9%, but as a percentage of the total number of full-time employees, this figure has remained unchanged, indicating that the overall decrease in the number of employees; - by region. In 2013, the largest number of people who have undergone training observed in Donetsk and Dnepropetrovsk regions, which can be explained, firstly, the fact that these regions are among the largest in the country on the existing population. Second, they are the most industrialized areas; - the place of study. It was noted that training takes place mainly in the production (in 2013 enrolled in the production of 73% of the total), which is quite a mixed trend; - by gender. Thus, the more prepared male workers (78% in 2013) than women. 2. Advanced training for employees, were considered: - by economic activity. During the period from 2009 to 2013. the number of people who have undergone training increased by 14.7%, as a percentage of the total number of full-time employees, this figure increased by only 1.6%, indicating a general decrease in the number of employees; - by professional groups, with each year the number of specialists is, improve the skills that may be associated with an increase in the role of intellectual labor in the production process; - by gender, in 2013 in the total of persons raised their qualifications 55.3% are men. However, each of the selected criteria has some limitations, they cannot cover the whole field of vocational training in the enterprises of Ukraine, however, in their totality, and these indicators can reflect its true level. Thus, analyzing the main indicators that can allow evaluating the current state of vocational training in enterprises in Ukraine, it was found that almost all of them are experiencing an increase; however, this increase is not sufficient to boost the competitiveness of the workforce in the labor market. Therefore, in the process of market reforms is necessary to study the motivational mechanisms that will facilitate the desire of employees to participate in lifelong learning, enhance their knowledge and skills.