Ensuring the efficient development and functioning of agricultural enterprises depends on the rationally formed optimal level of costs for the implementation of economic activities, particularly for the production of agricultural products. This article aims to describe methodological principles of cost management of agricultural enterprises based on the European Union countries using determination of interconnection between total costs of agricultural enterprises and indicators of the value of agricultural products manufactured by them. Methods: theoretical analysis, abstraction, induction, deduction, tabular and graphical presentation, description, comparison, comparison, and generalization. Results: It was found that the disclosure of methodological principles of cost management of agricultural enterprises should be carried out by identifying the relationship between the total costs of agrarian enterprises and indicators of the cost of agricultural products produced by them using correlation analysis. As a result of correlation analysis, we established direct and reversed very high, high, medium, moderate, and weak correlations between the indicator of total costs of agricultural enterprises and the indicator of the cost of grain growing, index of production cost of industrial crops and the index of the cost of forage crops production according to the surveyed countries of the European Union. It was found that with very high and high intensity of interconnection between the analyzed variables. The increase in the indicator of total costs directly affects the growth of the cost of growing crops by agricultural enterprises in Austria, Belgium, Bulgaria, Croatia, Cyprus, Estonia, Latvia, the Netherlands, and Romania. The growth in the indicator of total costs directly affects the growth of the production cost of industrial crops by agricultural enterprises of Denmark, Estonia, Greece, Latvia, and Portugal and the increase in the indicator of total costs directly affects the increase in the cost of growing forage crops by agricultural enterprises of Belgium, Croatia, Cyprus, Estonia, Ireland, the Netherlands, Romania, Slovenia, Spain, and Sweden. The prospect of the following research is to disclose the methodological principles of cost management of agricultural enterprises on the application of the United States of America.
The article substantiates the conceptual apparatus "financial result" from the standpoint of forming the main theoretical and methodological approaches to determining the financial results of the enterprise in financial accounting and auditing, which is important in addressing the formation of financial results, which is inherent in financial accounting and auditing from accounting and analytical support, which consists in the operational accounting and control of costs and revenues of the enterprise for a certain period. The results of research of scientific approaches to determining the essence of financial results in accounting have shown that in terms of understanding the essence of financial results in financial accounting and auditing can be defined as a process of calculating it based on legal and regulatory framework and subject to accrual principles. It is established that the financial result should be considered as an object and instrument based on the principles of compliance of costs with income and is the main indicator in the management of economic activity of the enterprise. According to the results of the analysis, it can be stated that the process of accounting and analytical support of the financial results of the enterprise is based on a certain mechanism, which is characterized by the relevant elements of management. The main element of management is the legal framework and regulations on the activities of the enterprise in modern business conditions, the formation of financial results and the distribution of profits. External mechanism for regulating the formation of financial results and the use of enterprise profits and processes that affect the state of market development, industry, investment processes in the industry to which the company belongs and more. The internal mechanism of the management structure of the enterprise and the system of organization of accounting and auditing at the enterprise in relation to the formation of financial results and the use of enterprise profits. Methodical approaches, methods and procedures for internal control at the enterprise in order to manage the process of formation of financial results and manage the profitability of the enterprise.
Мардус Н.Ю. кандидат економічних наук, доцент кафедри економічного аналізу та обліку, Національний технічний університет «Харківський політехнічний інститут» ОЦІНКА ВПЛИВУ СОЦІАЛЬНОГО ТА ІНФОРМАЦІЙНОТЕХНОЛОГІЧНОГО ФАКТОРІВ НА РОЗВИТОК ВНУТРІШНЬОГО РИНКУ ТОВАРІВ У статті визначено зовнішні фактори впливу на внутрішній ринок товарів. Серед основних визначено фактори соціального та інформаційно-технологічного характеру. Сформовано відповідні ключові показники оцінювання факторів соціального та інформаційно-технологічного характеру. Досліджено динаміку факторів, визначено параметри оцінювання їх впливу на внутрішній ринок товарів. Проведено оцінювання ризику зміни факторів соціального та інформаційно-технологічного характеру, визначено пріоритетність кожного з них під час розроблення стратегії забезпечення розвитку внутрішнього ринку. Ключові слова: фактор, внутрішній ринок, ризик, оцінка, матриця. В статье определены внешние факторы влияния на внутренний рынок товаров. Среди основных определены факторы социального и информационно-технологического характера. Сформированы соответствующие ключевые показатели оценивания факторов социального и информационно-технологического характера. Исследована динамика факторов, определены параметры оценивания их влияния на внутренний рынок товаров. Проведено оценивание риска изменения факторов социального и информационно-технологического характера, определена приоритетность каждого из них при разработке стратегии обеспечения развития внутреннего рынка. Ключевые слова: фактор, внутренний рынок, риск, оценка, матрица. Mardus N.Y. ASSESSMENT OF THE EFFECT OF SOCIAL AND INFORMATION TECHNO LOGICAL FACTOR ON THE DEVELOPMENT OF THE DOMESTIC MARKET OF GOODSThe development of the internal market of goods is influenced by external factors. Assessing the impact of external factors is necessary to make informed decisions to ensure the further development of the domestic market. For evaluation it is necessary to create a list of external factors that influence the development of the domestic market of goods. The most common method for evaluating external factors is PEST-analysis. According to PEST-analysis, external factors are considered in the context of four major segments: social, technological, economic and political factors. For each segment, it is necessary to determine the list of factors that can influence the development of the internal market of goods. Within the scope of this study, it is proposed to assess the impact on the domestic commodity market of factors of social and informational and technological nature. Each of the factors is provided with a key indicator, the dynamics of which can be traced for the period under study. It is suggested to social factors include the demographic situation, the health of the nation, the level of education, the standard of living of the population, health care and living conditions. For social factors that have a positive content load are the average expected life expectancy at birth, the expected duration of training, the number of physicians p...
2 Верхоглядова Н.І. доктор економічн их наук, професор, Придніпровська державна академія будівництва та архітектури Мардус Н.Ю. кандидат економічних наук, доцент, Національний технічний університет «Харківський політехнічний інститут»
One of the problematic issues of the management process is the formation and use of enterprise profits, which indicates the relevance of the study of the concept of "profit", which is the main source of financial and economic activity of enterprises. Profit and profitability play an important role in the development of the enterprise and ensuring the interests of its owners, staff and the state. The issue of theoretical and methodological substantiation of the principles of determining and using profit based on approaches to the formation of financial results in accounting, auditing and analysis to ensure the appropriate level of profitability and identify ways to develop the enterprise. The problem remains the formation of financial results in accounting and control over this process, in terms of recognition of costs and revenues, which affects the further analysis of profits and the search for reserves for profit growth and profitability. The level of profitability, business activity, solvency and competitiveness of the enterprise, etc. depends on the size of profit. In the sense of accounting and analytical support of the enterprise, profit defined as a positive financial result. Therefore, the main purpose for economic entities is to determine the financial result (profit) in accounting and ensure control (audit) over its formation and use. Among the key aspects are: the definition of "profit" and the main aspects of its management, regulatory and legal support of accounting and audit of the formation and use of enterprise profits, features of accounting and auditing (internal and management control, etc.) of financial results enterprises, the organization of accounting and analytical support for profit management in modern enterprises. Summarizing the results of the study to determine the nature of profit in terms of accounting approach, it established that profit is a positive financial result, which is as a process of comparing income and expenses of the enterprise and is based on accrual principles to determine the financial result (profit or loss). From the point of view of internal control (internal audit), profit is defined as the result that characterizes the result of economic activity and is the main indicator of the efficiency of the enterprise.
The article investigates theoretical and methodological approaches to defining the essence of financial reporting, its purpose and definition in the economic literature. In Ukraine, financial statements are defining as a system of interrelated generalized indicators that characterize the financial condition of the enterprise at a certain date and the results of its activities for the reporting period. Preparation of financial statements is basing on the accounting of the enterprise. Information from the financial statements is the main sources of information for the analysis of the financial condition of the enterprise, and the forms of financial statements are the objects of research during the audit, forensic economic examinations, etc. It is on the bossing of financial statements can be considered in detail and assess the financial condition of the enterprise, and accordingly make informed management decisions. The concept of “financial reporting” is forming, which is taking into account the characteristics of various economic entities, both legal entities and individuals. The results of the study made it possible to summarize the results of the study and to classify the main users of financial statements based on their information needs. The basic normative-legal provision and state regulation of financial reporting in Ukraine are defined and systematized. It is establishing that the purpose of accounting and financial reporting is to provide users for decision-making complete, truthful and unbiased information about the financial condition, results of operations and cash flows of the enterprise. It established that the results of the audit of financial statements assess the actual state of the economy and explore the prospects for growth of business activity to improve the efficiency of economic activity. The audit of financial statements in times of crisis complicated by the desire of companies to hide the negative impact of certain business transactions and their consequences on the financial condition and performance of the company, which poses a threat of unreliability of financial statements. The study identified the peculiarities of the formation of financial statements in times of crisis and systematized crisis markers that allow you to focus as compilers and users of financial statements on the main caveats caused by the crisis.
Інвестиції: практика та досвід № 22/2018 90 ЕКОНОМІЧНА НАУКА УДК 65.011.4 Т. Ю. Чайка, к. е. н., доцент кафедри економічного аналізу та обліку, Навчально-науковий інститут економіки, менеджменту і міжнародного бізнесу Національного технічного університету "Харківський політехнічний інститут", м. Харків Н. Ю. Мардус, к. е. н., доцент кафедри економічного аналізу та обліку, Навчально-науковий інститут економіки, менеджменту і міжнародного бізнесу Національного технічного університету "Харківський політехнічний інститут", м. Харків Ю. А. Логвінов, магістр кафедри економічного аналізу та обліку, Навчально-науковий інститут економіки, менеджменту і міжнародного бізнесу Національного технічного університету "Харківський політехнічний інститут", м. Харків ності порівняння здійснюються з доходом, а при обчисленні рентабельності -з валовим або чистим прибутком. Встановлено, що аналіз таких коефіцієнтів необхідно проводити не тільки в динаміці, а й в порівнянні з середньогалузевими показниками. Такий аналіз здатний виявити екзогенну або ендогенну природу найбільш істотних факторів, які визначають тенденцію зміни продуктивності і рентабельності трудових ресурсів і витрат на оплату праці конкретної компанії. У статті розглянуто проблеми формування системи відносних показників ефективності трудових ресурсів і витрат на оплату праці, вихідною інформацією для яких служить відкрита фінансова і статистична звітність суб'єктів господарської діяльності. На жаль, ці форми звітності містять недостатній обсяг інформації про людський капітал. Разом з тим, саме трудові ресурси здатні утримувати в собі величезний потенціал конкурентних переваг тієї чи іншої компанії, а тому їх правильна оцінка дуже важлива для інвесторів, кредиторів та інших зацікавлених осіб. Визначені найбільш релевантні коефіцієнти, що відображають продуктивність і рентабельність персоналу та витрат на його оплату. Емпірико-статистичні дослідження проводились на основі звітності підприємств готельно-ресторанного бізнесу (КВЕД 55.10). Специфікою цього виду діяльності є акцент на надання сервісних послуг. Саме для такої галузевої спрямованості характерна провідна роль впливу ефекту використання трудових ресурсів на сукупний фінансовий результат. Обмеженість у вихідних даних відкритої фінансової і статистичної звітністю дозволяє розраховувати показники продуктивності праці тільки у вартісній формі. При обчисленні продуктив-
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