bluuebunny/crossref_metadata_2025_split huggingface dataset:
ORGANIZATION OF THE PRIMARY ACCOUNTING OF THE MANUFACTURING INVENTORIES AND THE FEATURES OF THEIR REFLECTION IN THE ACCOUNTING POLICY OF THE ENTERPRISE
Authors: O. V. Kravchenko  , Ya. P. Pasternak  
Published: August 2020

The organization of the store manufacturing accounting was studied. The order of accounting policy formation of the enterprises in the organization of the store accounting. The main outstanding issues related to the store accounting are analyzed. Based on the research, it is established that the accounting is directed at management and accounting policy is one of the elements of the accounting system. So it must be considered in conjunction with management because in modern conditions the focus of accounting policy is the impact on the results of management, in other words making management decisions. In the result of the research the elements of accounting policy in the store accounting organization, information that should be specified in the Order on accounting policy of the enterprise are determined. But it should be noted that the above elements are not exhaustive and the company can expand and supplement them, taking into account their information and technological needs.
Based on the analysis of the requisite composition of the primary documents for the accounting of the stocks’ movement and the study of the needs of the enterprise management system, the authors have developed and proposed a new document «Fuel usage statement». It has the following details such as the name of the enterprise, brand and the state number of the car, trailer, cargo information, customer information, fuel consumption, speedometer indicators at the beginning and at the end of the day, the units of measurement, positions, full name and the signatures of responsible persons. The proposed list of details is optimal and contains all the required as well as additional details that are elements of convenience. The usage of this document will ensure that information about the fuel consumption at the enterprise is received.
It is necessary to ensure the efficient organization of workflow at all stages of store accounting, to approve the forms of primary documents of the store accounting for the rational organization of the store accounting at the enterprise. Scheduling fuel flow records covers the steps of creating, verifying, processing and storing a document. The created workflow schedule for fuel usage helps to improve the work of the accounting service, to reduce the cases of untimely documents processing, its loss, to reduce the deadlines for reporting, to increase the responsibility of employees at all levels for timely preparation, usage and processing.
РОЗВИТОК ФУНКЦІЙ ІНТЕГРОВАНОЇ ЗВІТНОСТІ ПІДПРИЄМСТВА
Authors: M. T. Telovata  , K. V. Bezverkhiy  
Published: August 2020

Необхідність розуміння функцій інтегрованої звітності викликано тим, що в Міжнародних основах інтегрованої звітності такі функції відсутні. Це актуалізує питання визначення функцій інтегрованій звітності, що забезпечить подальший розвиток концептуальної основи інтегрованої звітності та виведе її на якісно новий рівень. На основі вивчення сучасних публікацій вітчизняних і зарубіжних дослідників було сформовано й обґрунтовано перелік функцій інтегрованої звітності [інформаційна, аналітична (оціночна), контрольна; прогнозування, комунікативна, економіка-правова].
Об’єктом цього дослідження є функції інтегрованої звітності підприємства. Метa дослідження — є визначення функцій інтегрованої звітності підприємства для розширення концептуальних основ такої звітності, що уможливить формування ефективної системи інтегрованої звітності підприємства.
Теоретико-методологічною основою дослідження є діалектичний метод наукового пізнання i системний підхід до розкриття функцій інтегрованої звітності. Метод аналізу використовується для порівняння загальних функцій звітності з функціями інтегрованої звітності. Метод аналогії ґрунтується на припущенні, що функції інтегрованої звітності базуються на функціях звітності підприємства. Бібліографічний і бібліометричний аналіз застосовується для дослідження тенденцій щодо виділення функцій звітності у працях авторів. Метод пізнання об’єкта дослідження ґрунтується на системному та синергетичному підходах, відповідно до яких функції інтегрованої звітності розглянуто в нерозривному зв’язку із забезпеченням процесу ухвалення управлінських рішень. Метод логічного узагальнення використовується для формулювання висновків. Графічний метод — для побудови рисунків.
Наукова цінність дослідження полягає в подальшому розвитку та обґрунтуванні функцій інтегрованої звітності. Практична цінність нашого дослідження — у доповненні Міжнародних основ інтегрованої звітності інформацією про функції інтегрованої звітності, що наразі відсутні в цьому документі. Соціальна цінність дослідження проявляється в інформуванні та ознайомленні всіх потенційних укладачів і користувачів інтегрованої звітності.
METHOD OF ESTIMATING THE VOLUME OF THE SHADOW ECONOMY
Authors: V. Yu. Ilin  , T. P. Nazarenko  , I. V. Suprunova  , I. V. Tomashuk  , A. А. Shevchenko  
Published: August 2020

The shadow economy at the transitional stage of development of Ukraine became an integral part of the economy, began to solve a number of macro and microeconomic problems of the state. Today, the shadow economy has a significant impact on all socio-economic processes occurring in the country. But the shadow economy’s share of gross domestic product today is so large that it poses a threat to national security. A significant level of the shadow economy leads to the criminalization of society, the growth of corruption, the formation of an atmosphere of legal nihilism in the state. Tendency to evade taxes causes significant damage to Ukraine’s budget. This, in turn, narrows the transition to a welfare state model, as it reduces resources for infrastructural upgrades, social payments, medical and other social services for the population.
Official estimates of the size of the shadow economy by various government agencies have considerable differences. Inaccurate assessment of the impact of the shadow economy on all spheres of the country’s activity leads to irrelevant assessments of socio-economic processes and their tendencies, miscalculations in the formation of domestic and foreign policy of Ukraine. The shadow economy has been researched by many scholars, but in the considerable number of works on this topic there are no even well-grounded data on the shadow economy. Therefore, the urgent task is to develop an algorithm for estimating the shadow economy. To do this, the article analyzes various terminological approaches to defining the shadow economy and its components. The classification of existing methodological approaches to the identification and assessment of the extent of shadow economic activity is carried out. A mathematically correct method of estimating the size of the shadow economy which is suitable for practical use has been proposed and substantiated. The analysis of the obtained mathematical equation showed that it is possible to formulate mathematically precisely the conditions for a stable level of the shadow economy and the growth of the shadow economy. The estimation of the correlation functional of the shadow economy size became mathematically accurate.
CONCEPTUAL FOUNDATIONS OF THE REGIONAL INDUSTRIAL CLUSTER FORMATION BASED ONEUROPEAN EXPERIENCE AND LEADING WORLD TENDENCIES
Authors: M. Р. Butko  , N. V. Ivanova  , O. V. Popelo  , G. M. Samiilenko  
Published: August 2020

The article conducted a thorough analysis of contemporary works of scientists dedicated to the research of regional economic development through the functioning of the clusters. The presence of a large number of scientific achievements in the world and in Ukraine on these issues is revealed, which testifies to the complexity and multidimensionality of the studied clustering process and the relevance of its further research. Further study of European experience in the sphere of clustering in this article has revealed more than fifty-year interest and intensification of practical actions in the formation cluster principle of developing European economies.
For a more thorough understanding of the mechanism of introduction and development of the cluster principle of different European countries, the article analyzed cluster experience in such ones as Italy, Austria, Denmark, Finland, France and their peculiarities. In particular, the driving factors and prerequisites of clustering are clarified; Measures, which contributed to the development of clusters, the concepts of clusters, features of the implementation and development of the cluster model, as well as the effects and results of clustering.
In the paper separately the analysis of the industry trend of the clustering industry of Western European countries was carried out, on the basis of which conclusions are made that the cluster policy should be conducted in the spheres of activity that define the perspective The region's economic specialization and has a high potential for growth and competitiveness.
Based on the European experience of the formation and development of cluster structures and peculiarities of the implementation of clustering processes and the state of functioning of industry in modern conditions in Ukraine in the article proposed conceptual scheme of construction Clustering of industry in the region, which consists in sequential implementation of such stages as conducting directly clustering taking into account the existing potential of the region, its innovation, investment and other resources; Development of strategy for the implementation of cluster initiatives; Monitoring, regulation and control over the cluster activities. At the same time, positive changes in the industry of the region, in our opinion, will positively influence the intensification of innovation and investment development, inter-regional ties, promising areas of activity, improving the level of competitiveness of products and services.
КОНЦЕПТУАЛЬНІ ЗАСАДИ ФОРМУВАННЯ СИСТЕМИ УПРАВЛІННЯ ФІНАНСОВИМИ РЕСУРСАМИ ПІДПРИЄМСТВ
Authors: O. Ye. Gudz  , P. A. Stetsiuk  
Published: August 2020

Аргументовано концептуально-методологічні засади формування системи управління фінансовими ресурсами підприємств. Установлено, що специфікою економічного середовища діяльності вітчизняних підприємств є обмеженість власних фінансових ресурсів, значні обсяги поточної кредиторської заборгованості, низький рівень капіталізації банківської системи і дефіцит довгострокових кредитних ресурсів, деформації у розвитку фондового ринок України. Означене зумовлює необхідність адаптації до цих особливостей і трансформації системи управління процесами формування та використання їхніх фінансових ресурсів.
Розкрито економічну природу, системний характер та особливості управління фінансовими ресурсами на мікрорівні. Наведено концептуальну модель системи управління, яка включає характеристику і послідовність етапів цього процесу, моделювання фінансового забезпечення, інструменти управління фінансовими ресурсами. Визначено безпосередню залежність трансформації системи управління фінансовими ресурсами підприємства від вибору фінансової стратегії та охарактеризовано евентуальні стратегічні орієнтири його фінансової діяльності. Ідентифіковано найбільш суттєві аспекти фінансової політики в контексті формування і використання фінансових ресурсів.
Установлено алгоритм розподілу фінансових ресурсів за окремими конкуруючими напрямами їх використання, на основі якого реалізується запропонована концептуальна модель управління. Він передбачає аналіз формування і розвитку фінансового потенціалу підприємства, прогнозування основних тенденцій зміни зовнішнього економічного оточення, визначення потреби у фінансових ресурсах та об’ємних і часових параметрів її забезпечення, організацію реалізації запланованих заходів. Розкрито методичні підходи, на основі яких здійснюється реалізація алгоритму. Встановлено ключові обмеження для забезпечення раціонального розподілу фінансових ресурсів.
Практичне використання розробленого науково-методичного інструментарію дає можливість оптимізувати структуру джерел формування фінансових ресурсів підприємства та ефективно розподіляти їхні обмежений обсяг між конкуруючими напрямами використання.
CURRENT CREDITING INSTRUMENTS INFLUENCING INVESTMENT CLIMATE IN UKRAINE
Authors: M. L. Shvayko  , N. O. Grebeniuk  
Published: August 2020

The article investigates modern approaches to define the concept of investment climate. The latter is considered to remain unfavorable in Ukraine, although there are some positive changes in this direction. The factors which determine the state of investment climate are identified and structured in this paper. They include social, institutional, economic, integration and man-made ones. The key instruments which might influence the investment climate of Ukraine are determined. It is underlined that their effective use will improve the state of investment climate in the country nowadays.
The change of investment position of Ukraine in the world’s top rankings is underlined. According to the most authoritative Ease of Doing Business ranking, the rate of Ukraine is 71st at the beginning of 2019. Ukraine has considerably improved its rate recently. The most significant changes have been observed in the field of customs policy whereas the most problematic one is the bankruptcy procedures.
The research of the current state of investment activity in Ukraine has revealed an increase in the inflow of foreign direct investments, although their size compared to the needs of the real sector of the economy is still insignificant. The factors constraining the investment activity in Ukraine are formulated.
The usage of the relevant crediting instruments influencing the investment climate of Ukraine in order to improve it and to increase the activity of domestic and foreign investors is suggested. It is proved that tax, budgetary and crediting instruments of currency regulation are currently the most essential. Positive influence of currency liberalization on the investment climate of Ukraine is revealed. The legalization of crypto currency operations is recommended. It is also necessary to implement modern electronic accounting methods (blockchain technology) into financial practice and accelerate the implementation of Basel III international standards.
In Ukraine the legalization of cryptocurrencies will lead to a GDP growth, development of the new ways of running banking business and investment activity encouragement.
ECONOMIC AND LEGAL ASPECTS OF ENSURING FIANCIAL AND ECONOMIC SECURITY IN THE CONDITIONS OF EUROECONOMIC INTEGRATION
Authors: O. P. Uhrovetskyi  , O. V. Anishchenko  , I. V. Hubanova  
Published: August 2020

In recent years, Ukraine has been striving to join the European Union and has a strategic objective to establish itself as a successful European state with a competitive economy integrated into the European one. A synthesis of recent studies suggests that in the context of economic globalization and the openness of the national economy for each country, the problem of ensuring financial and economic security becomes extremely important.
It has been established that financial and economic security is indeed closely connected with the processes of European integration and has a number of problems, the solution of which should take place at the state level. However, given the uncertainty regarding the duration of implementation and the effectiveness of economic and legal state measures to ensure financial and economic security, it is proposed to consider the development of ways to prevent possible threats and minimize their negative impacts as primary measures to create a system for ensuring financial and economic security.
BANKING BUSINESS INTERNATIONALIZATION IN DEVELOPING COUNTRIES (EVIDENCE FROM AZERBAIJAN AND UKRAINE)
Authors: F. Murshudli  , S. Sheludko  , E. Dilbazi  
Published: August 2020

The article is devoted to the study of the banking business’ internationalization impact on financial markets, which is especially implemented in developing countries, primarily in post-communist states. The reasons for foreign banks to conquer new markets in this region have been the subject of numerous studies. The article’s novelty is the comparative analysis of the banking systems’ internationalization in Azerbaijan and Ukraine, through both theoretical and econometric aspects. As a result of existing concepts of banking internationalization’s generalization, three generic features were identified: economies of scale, competitive advantage over local banks, customers’ financial behavior; based on this, the systematics for theoretical support of this process is proposed.
Based on the comparison of foreign-owned banks share in developed and emerging countries, it is concluded a presence of the fundamental international banking business’ expansion in developing countries on the eve of the global financial crisis, which served as an aggravating circumstance in the spread of negative consequences.
The level of deposits dollarization and foreign exchange Loans-to-Deposits Ratio proves the key role of international banks in provoking currency credit expansion in both countries; in Ukraine this expansion (due to central bank’s irrational actions in foreign exchange regulation) has grown into a credit boom, which especially negatively affected the global financial crisis flow in the state.
For empirical confirmation of these assumptions, the economic analysis of banking systems internationalization and development indicators in Azerbaijan and Ukraine was realized through VAR-modeling. The key factors were: cross-border net position of international banks for residents of these countries, system's capitalization, Loans-to-Deposits Ratio, share of deposits in bank passives and the actual banking multiplier. The analysis substantiates the significant impact of international banking business on the state of the banking systems, the degree of which depends on the type of trade policy.
ECONOMIC AND MARKETING ASPECTS OF THE FUNCTIONING OF SMALL ENTERPRISES
Authors: M. Lyshenko  , T. Ustik  , V. Pisarenko  , N. Maslak  , D. Koliadenko  
Published: August 2020

The purpose of the study is to effectively ensure and improve the marketing management of small businesses and to substantiate a methodical approach to the choice of strategies in the formation of commodity, price and product distribution policies in enterprises. The following general and applied research methods were used in the research process: analysis and synthesis, deduction and induction were used to determine the economic and marketing factors affecting the functioning of small businesses; systematization and generalization to calculate the performance of marketing department at small business enterprises; expert assessments — in determining the factors of influence on the internal and external environment of a small enterprise; monographic methods — for in-depth study of tasks; abstract-logical methods — for theoretical generalization of research results and formulation of conclusions and proposals.
The aim of the study is to analyze the situation with the organization of small business and the peculiarities of its doing. In order to improve the economic and marketing mechanisms of functioning of small businesses, a methodology for creating conditions for effective business activities of business entities, overcoming difficulties and solving problems related to lack of knowledge and experience of doing business, providing opportunities to obtain loans and necessary information, contributing to job creation, overcoming disparities in regional economic development, increasing export opportunities for small businesses, increasing production and its restructuring, to facilitate access of small businesses to modern innovative technologies, improvement of marketing and creating marketing department in the company, the definition of the main functions of the functioning of this structure. Certain scientific developments concerning the substantiation of economic and marketing aspects of the functioning of small enterprises can be used for further scientific developments in this area, as well as in the practical activity of enterprises to evaluate their innovative, financial, marketing potential and formulate development strategies.
INTERNATIONAL AGRARIAN RECEIPTS AS A MECHANISM FOR FOREIGN INVESTMENT
Authors: A. Starodubtsev  , Yu. Bakai  
Published: August 2020

The paper analyzes the characteristics of lending to agricultural commodity producers using the innovative financing method — the agrarian receipts.
In order to operate a new tool for lending to agricultural commodity producers, in the fall of 2014, a joint Order of the Ministry of Agrarian Policy and Food and the Ministry of Justice of Ukraine has introduced a pilot project Agrarian Receipts in Ukraine with the assistance of the International Finance Corporation (IFC) in partnership with the Swiss Confederation in Ukraine. Not only suppliers and distributors of material and technical resources, grain traders, banks, but also non-resident companies from Estonia, the Netherlands, and the United Arab Emirates have joined creditors on agrarian receipts. As a result of the Project, small and medium agricultural commodity producers have received an effective tool that will help to attract additional financial resources due to transparency of relations with the lender and to reduce the cost of the registration procedure compared to other tools.
That is why the paper notes the importance of improving the mechanism of international agrarian receipts by amending the current legislation of Ukraine. After all, this will contribute to improve the access of agricultural commodity producers to production resources and financing, usability, efficiency, reliability of agrarian receipts, and expand the scope of their use. In this regard, proposals to amend the Law of Ukraine On Agrarian Receipts, namely, to determine the legal nature of an agrarian receipt and to enshrine at the legislative level of an agrarian receipt as a security with the possibility of its use in free circulation have been developed.
It is considered the foreign experience in crediting the agricultural sector using of agrarian receipts. The features and attractiveness of the mechanism for financing agricultural commodity producers using international agrarian receipts, because it allows domestic agricultural producers access to international financing, have been disclosed. Therefore, one of the main purposes of this paper is to attract the attention of reseachers to the need to improve the mechanism for applying international agrarian receipts, putting them into circulation, which will facilitate the effective use of this tool by agricultural commodity producers in the process of attracting foreign financial resources.