Факультет економіки і менеджменту.
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Item ACCOUNTING OF RESULTS OF RENT RELATIONS(2018) Bardash, S. V.; Osadcha, T. S.; Бардаш, С. В.; Осадча, Т. С.In the conditions of the implementation of the concept of sustainable development, the study of accounting reflection of the results of rent relations becomes relevant in view of solving a number of strategic tasks that today face economic entities. The solution to this problem is proposed on the basis of the definition in the system of accounting concepts of economic nature of results of rent relations arising owing to the involvement of renting factors in the economic process. The purpose of the research is to determine the formulation of proposals for the accounting reflection of the results of rental relations. The methodological basis of the study is the historical and logical method used to study the evolution of rent and approaches to the disclosure of its economic meaning. The dialectical method and comparative analysis are used to identify significant differences in the definition of rent, formed at different stages and forms of economic relations. Methods of analysis, synthesis, induction, deduction, abstraction, idealization, and generalization are used to identify the results of rent relations in the system of accounting concepts and the formulation of proposals for accounting rent and rent payments. Scientific results. Based on the critical assessment of the plurality of researchers’ opinions regarding the disclosure of the economic content of the rent, it has been established that: the rent is an integral part of the value added, but the added value in the accounting system is not accounted; the rent is a component of the income from operating activities carried out with the use or exploitation of limited natural resources; the complication of the previous value appraisal of rent makes it impossible to reflect it as a part of income; the amount of rent depends on the demand for the goods. If the product is sold at cost or below the cost, there will be no rent. The higher the sales price, the greater the share of rent in sales income. Taking into account the above, the rent as an income from the extraction/use of natural resources, as well as the use of other renting factors, is proposed to be reflected on the off-balance sheet account “Rent” with the allocation of sub-accounts by type of economic rent received. Rent payments are proposed to be attributed to operating expenses since their inclusion in production costs contradicts the economic nature of such costs, unjustifiably increases the prime cost, and contradicts the principle of equitable distribution of rent. The practical importance of the study is to increase the level of disclosure of information for making managerial decisions, in particular: determining the maximum allowable reduction in the price of sales of finished products, while maintaining an acceptable level of profitability for increasing demand, expanding the market and, consequently, increasing profits; directing the entire amount of rent or its part to the implementation of environmental measures, modernization of the material and technical base, activation of innovation activities, etc. Value/originality. The main advantages of the research conducted are the determination of the subject and object composition of rental relations, justification of the expediency of identifying the economic rent as an additional income, presenting proposals for the accounting of rent and rent payments, which will help to solve problems of the organization and methodology of the results of rent relations, as well as improving the reporting of economic entities.Item ANALYSIS OF DEMAND FOR PRODUCTS AND SERVICES OF RESTAURANTS IN THE RESORT AREA OF THE KHERSON REGION(2018) Dzyundzya, O. V.; Yakymchuk, D. M.; Nosova, I. O.; Дзюндзя, О. В.; Якимчук, Д. М.; Носова, І. О.Item APPLICATION FEATURES OF INNOVATIVE TECHNOLOGIES IN HOTELS ACTIVITY(2018) Yakymchuk, D. М.; Якимчук, Д. М.Item BASIC REGULARITIES AND PRINCIPLES OF OPTIMIZATION OF FIXED ASSETS COMPOSITION ENTERPRISES(2017) Fedorchuk, A. М.; Mokhnenko, A. S.; Федорчук, О. М.; Мохненко, А. С.Item Basics of optimization of the main assets of agricultural enterprises(2018) Fedorchuk, О. М.; Hill, B.; Федорчук, О. М.Item CONCEPT OF SUSTAINABLE DEVELOPMENT OF THE FOOD SECTOR ENTERPRISES IN THE COMPETITIVE ENVIRONMENT(2019) Mokhnenko, A. S.; Fedorchuk, O. М.; Protosivitska, O.; Мохненко, А. С.; Федорчук, О. М.; Протосвіцька, О. І.This article focuses on elaborating the theoretical, methodological and applied principles of forming and implementing effective mechanisms of the farming enterprises development in a competitive environment. The thesis suggests a new conception of food industry enterprises development, which gives clues for ensuring its sustain profitability, protection in economic, social and legal spheres. This conception is based on the theoretical and practical issues that include a system of measures aimed at achieving pursuing goals and implementing the conception in practice. It presents scheme of food industry enterprises management, which enables the administration to avoid risks in taking decisions, considering the character of interaction of subsystems of risk-management with other subsystems. A conceptual approach to the selection of priorities for structural changes in the food sector is proposed, based on an expanded matrix of possible options for structural changes, the choice of which is determined by a number of factors and principles. A set of measures for the development of processing industries in the food sector of the economy has been proposedItem Conflict Management (Управління конфліктами)(2020) Казакова, Т. С.Програма вивчення навчальної дисципліни «Conflict Management» складена відповідно до освітньо-професійної програми підготовки бакалаврів з Менеджменту. Предметом вивчення навчальної дисципліни є конфлікт як соціальне явище. Міждисциплінарні зв’язки: Дисципліна «Conflict Management» викладається в контексті вивчення дисциплін «Менеджмент», «Таймменеджмент», «Конфліктологія», «Управління персоналом». Програма навчальної дисципліни складається з таких змістових модулів: 1. Conflict and its features (Ознаки конфлікту). 2. Warning and conflict resolution (Попередження та регулювання конфліктної ситуації).Item COSTUME DESIGNIN FOR HOSPITALITY ESTABLISHMENTS STAFF ON THE BASIS OF ANALYSIS THE SLAVIC SNAKES ORNAMENTATION(2018) Artemenko, M.; Yakymchuk, O.; Yakymchuk, D. М.; Myrhorodska, N.; Zasornova, I.; Якимчук, Д. М.; Миргородська, Н. В.Сonducted research of leather ornamentation of Slavic snakes through graphical analysis picture populations of snakes, living in the territory of modern Ukraine. Developed following recommendations for the principles of constructing the Slavic snakes compositions in designing a women's and men's suit. Developed design-suggestions for men's and women's costumes for waiters who work in hospitality establishments. Investigated that they are conceptually focused on identifying regional peculiarities in their activities.Item CURRENT REALITIES OF ENTERPRISE PERSONNEL TRAINING AND DEVELOPMENT(2019) Makarenko, S. M.; Kaplina, Yevheniya; Rybachok, Serhii; Макаренко, С. М.; Капліна, Є. О.; Рибачок, С. А.The training of employees whose knowledge and experience in symbiosis with effective management of their production load will allow businesses to achieve strategic goals. It is a strategic task for all the top management of business entities. Staff should understand the purpose of the training and how it can increase their productivity and thus contribute to increased satisfaction with their assigned responsibilities.Item Item CПІЛЬНІ ПІДПРИЄМСТВА В ЗОВНІШНЬОЕКОНОМІЧНІЙ ДІЯЛЬНОСТІ ХЕРСОНСЬКОЇ ОБЛАСТІ(2017) Петренко, В. С.Досліджено теоретико-практичні аспекти ефективності управління економічною діяльністю підприємства. Розглянуто регіональні особливості розвитку підприємств різних організаційно-правових форм власності. Досліджено інноваційно-інвестиційні засади розвитку підприємств в умовах міжнародної економічної інтеграції. Запропоновано шляхи та резерви підвищення конкурентоспроможності підприємств регіону. Моногрфія розкриває широкий спектр проблем, націлених на підвищення ефективності суспільного виробництва.Item DEVELOPMENT OF A REGIONAL MARKETING SYSTEM(2019) Mokhnenko, A.; Perevozova, I.; Мохненко, А. С.The article deals with the formation and development of regional (territorial) marketing system in conditions of competition among regions. The place of marketing in the economic system of the region is determined, the emphasis is placed on the study of the region as a product, the evolution of marketing, the identification of the essence of marketing in the system of regional policy. Author's approach to the regions as a kind of competing corporations for resources and consumers is developed. The set of marketing methods is offered, with the help of which it is possible to assess the rationality of the region's development and provide information for further prediction of socioeconomic development of the region. The marketing methods are understood as the set of methods and ways of thinking, allowing on the basis of the analysis of retrospective data, exogenous (external) and endogenous (internal) links of the object, as well as their measurements within the framework of the phenomenon or process under consideration, to derive certain authenticity judgments regarding its future development. On the basis of analysis and systematization of data on the development of the region and existing marketing strategies, a marketing strategy for the region, which consists of eight stages, is designed to increase the region's popularity, that is, to create its positive image and improve the competitiveness of enterprises located in the region.Item DEVELOPMENT OF IT-MANAGEMENT IN THE ENTERPRISE(2022) Мохненко, А. С.; Антонов, Р. А.Item DEVELOPMENT OF THE MILK MARKET IN UKRAINE(2016) Chmut, A. V.; Чмут, А. В.Item DEVELOPMENT THE PREMISES HEATING SYSTEM OF HOSPITALITY ESTABLISHMENTS(2017) Yakymchuk, D. M.; Якимчук, Д. М.In the article were analyzed heating systems that used in hospitality establishments. A new premises heating system with improved economic indicators and a high level of energy efficiency has been proposed and developed. The research from determine the effectiveness of its application in the hotel and restaurant industry was conducted. В статті проаналізовано переваги та недоліки систем опалення споруд закладів готельно-ресторанного господарства, які отримали найбільше поширення. Проведені аналітичні дослідження дозволили встановити, що у більшості українських закладів гостинності використовуються неефективні системи опалення приміщень. Встановлено, що лише близько 3% українських готелів та ресторанів застосовують інноваційні технології для опалення приміщень. Запропоновано та розроблено нову систему опалення приміщень закладів гостинності із покращеними економічними показниками та високим рівнем енергоефективності. Вказані параметри забезпечується використанням інфрачервоних панелей, датчиків температури та спеціальної розробленої автоматичної системи контролю теплового балансу приміщення на основі мікропроцесорної техніки, яка дозволяє в широкому спектрі варіювати температурними режимами та здійснювати постійний моніторинг та управління рівнем нагрівання повітря. Визначено переваги запропонованої системи опалення. Проведено дослідження з визначення ефективності її застосування в готельно-ресторанному господарстві та встановлено, що вона зменшує енергоспоживання в 2,13 рази у порівнянні із звичайними системами опалення, а також на 17% - у порівнянні із аналогічними системами.Item DIAGNOSTICS OF IT-ENTERPRISE CORPORATE CULTURE(2018) Oleksenko, Ya.; Олексенко, Я. А.Item Discrete Process of Development and Effective Functioning of the Fiscal System of the Ukraine and EU Countries(2020) Vdovenko, L. O.; Skrypnyk, S. V.; Fenenko, P. O.; Havryliuk, V. M.; Kovalov, V. V.; Ковальов, В. В.The article considers the discrete process of development and effective functioning of the fiscal system of the European Union and Ukraine. A comprehensive methodological approach to the development, sustainability and efficiency of the fiscal system, which provides structural restructuring of the economic system and affects the ‘fiscal maneuver’ of the initial formative component, balances the specific interests of all subjects of redistributive relations. The typology of fiscal systems depending on the approved level of income tax rates, wages and other taxes is studied. The method of estimating the level of tax burden at the macro level is substantiated, which shows the share of GDP that is redistributed through the total amount of tax revenues to the budgets of all levels and extra-budgetary funds. The method of determining the level of tax burden and its impact on the consumer market and production (of goods), as well as the coefficient of elasticity of tax revenues to the State Budget, which embodies the fiscal effect of the impact on the system of tax revenues is shown. The three-stage structure of indicators is determined, which allows to calculate the integrated indicator of the state of the fiscal system and to determine the dynamics of the level of its security by stimulant factors and disincentive factors. The normalized values of stimulus factors and disincentive factors, as well as an integrated indicator of the state of the fiscal system of Ukraine are estimated and determined. The share of direct and indirect taxes in the GDP, as well as the structure of tax payments in the revenues of state budgets of EU member states are analyzed. A modification of the taxonomic indicator of indicative development of the fiscal system (indirect tax harmonization index) has been developed, which characterizes the level and dynamics, as well as changes in the directions and scales of consumption taxation in EU member states and Ukraine under conditions of functioning in a single economic space with a certain degree of harmonization of the sphere of indirect taxes.Item ECONOMIC AND MATHEMATIC MODELS FOR STAFF PLANNING AT ENTERPRISES OF ALL OWNERSHIP FORMS(2016) Makarenko, S. M.; Tyukhtenko, N. A.; Макаренко, С. М.; Тюхтенко, Н. А.; Макаренко, С. Н.The article defines the basic requirements to planning and composition of staff basing on the forecast demand for company's products. The offered system of assessment would minimize the subjectivity in evaluating the employees' performance effectiveness at enterprises of all forms of ownership.Item Economic aspects of formation hotel and restaurant business of Ukraine(2018) Yakymchuk, D. M.; Якимчук, Д. М.Item Economic aspects of formation hotel and restaurant business of Ukraine(2018) Yakymchuk, D. M.; Якимчук, Д. М.