The object of research is the public procurement system in terms of accounting for the processes of buying (selling) goods (works, services) using electronic communications. A problematic aspect of modern electronic public procurement platforms is the lack of information support for accounting, control and taxation functions. In the context of the development of innovative computer and communication technologies, it becomes possible to integrate various electronic services and electronic communications into the public procurement system in order to automate accounting processes. In the process of studying the prospects for the implementation of a system of public communications with expanded functional capabilities, general scientific empirical, logical and historical methodological methods of cognition of reality were used. The theoretical and methodological aspects of improving the accounting of public procurement in the context of the formation of an innovative electronic platform for business communications were studied on the basis of institutional and innovative methods of scientific research. The paper proposes to place electronic contracts at the heart of the business communications system. A procedure has been developed for business interaction between participants in electronic trading through the mechanism for concluding and executing electronic contracts for the purchase (sale) of goods (works, services). Based on the creation of a system of electronic contracts, it is possible to form a database of credentials. The expediency of using accounting information for the automated implementation of public procurement accounting procedures has been substantiated. The methodology for accounting for the occurrence and repayment of accounts payable and receivable for purchased (sold) goods (works, services), charging and paying taxes and fees, electronic money transactions in various currencies, electronic money and cryptocurrency, the occurrence of credit obligations, calculating the amount of bad debts has been improved. The implementation of a public procurement system with expanded functionality will facilitate the establishment of effective business communications with contractors, the integration of disparate electronic services into a single system. As well as minimizing costs in the process of electronic trading, automating the processing of primary information, optimizing accounting and management processes at the enterprise.
The complexity of information processes in accounting and the improvement of computer and communication technologies led to the variation of accounting information cyber threats. The traditional classification of cyber threats does not include the multifaceted nature of accounting, and therefore is uninformative for the purposes oforganizingeffectivecybersecurityofenterprises.Purpose. The main aim is to improve the classification of cyber risks through thegeneralizationandsystematizationofcyberthreatsrelevanttoaccountinginformation.Methods.Intheprocessofthesystematizationofvariablecyberthreatsinaccounting,generalscientificempirical,logicalandhistoricalmethodsofcognitionofsocio-economicprocesses were used. The article is based on general methods of research of socio-economic information from the standpoint of accounting and cybersecurity. The informationbasis of scientific research is historical resources about the cyber threats classification,scientificworksofdomesticandforeignscientistsaboutdividingthreatsofaccountingintotypes.Results.Itisprovedthateffectivecyberprotectionofenterprisesrequirespromptandadaptiveconsiderationofvariablecyberthreatsinaccounting.Theclassificationofcyberthreatsofaccountinginformationhasbeenimprovedbydistinguishingclassificationcriteria:randomness,purposefulness,informationandfinancialinterest,territoriality,source,origin,objectivity,objectivity,scale,formofimplementation,criminality,aspect,prolongation,latency,andprobability.Theimportanceofusingtheaboveclassificationofcyberrisks,whichcomprehensivelycharacterizesthecyberthreatsofaccountinginformation,forthepurposesofdevelopingmeasurestoprevent,avoidandeliminatepotentialconsequences.Discussion. It is important to improve the classification of accounting information usersfor organize the enterprises cybersecurity, which requires further research and developmentofanactionssettoensurecyberprotectionoftheaccountingsystem.
The article discusses the option of modelling a business process using a logistics concept to optimise costs. The issues of influence on the formation of the model, the concept of optimising transport costs, and the costs of inventory management, in terms of production and economic efficiency, are considered. The mathematical and economic model of a typical business process is shown as a formed economic paradigm that materialises the process of conceptual integration of technological and logistic approaches in the process of implementing critical business processes of the company's current activities.The article also touches upon the issues of calculating logistics costs, both in the context of their points of origin, that is, by functional areas, and general accounting in the context of each business process. The options for calculating this category of costs are considered, in the general flow of both material and financial resources of a separate business process. From the standpoint of a logistic approach to managing the total operating costs of key business processes, options for a comprehensive study of the impact of logistics costs on the general operating activities of the company are analysed.The methodology for constructing a mathematical-economic model of a typical business process is described, taking into account the factors of influence of logistics concepts. Practical use of this methodology in real economic conditions is considered, and recommendations are given for adapting the methodology to specific parameters of the subject of the economic system. The proposed model outlines the fundamental approaches to the mathematically verified analysis of vital economic parameters that characterise the fluid nature of the economic components of the modern free market. The stated methodology, while not claiming to be complete coverage of the issues presented, nevertheless assumes the possibility of practical implementation of simulation modelling, economically crucial for current operational activities, fundamental business processes.
Introduction. Digitization of socio-economic processes and the active development of information and communication technologies have led to the emergence of a new phenomenon - “cryptocurrency”, which requires the improvement of accounting and control of electronic transactions. The use of cryptocurrencies in electronic transactions is associated with six stages of their evolution from the accounting and control theory: 1) intangible assets, 2) stocks, 3) investment property, 4) financial instruments, 5) cash equivalents, 6) cash. Today, in international regulations, accounting and control policies, cryptocurrencies are at the initial stage of formation and are positioned as intangible assets. However, the realities of their foreign economic use are ahead of legal and accounting and control regulations. There was a need to transform the methodology and organization of accounting and control of foreign economic electronic transactions using cryptocurrencies.The purpose of the article is to improve the accounting and control of cryptocurrencies in the context of their use in foreign economic electronic monetary transactions.Methods. In the process of the article purpose realization the system, innovative, institutional approaches and methods of economic and mathematical modeling, bibliographic and comparative analysis are used.Results. The need for progressive evolution of the accounting and control understanding of cryptoassets as stocks, investment property, financial instruments and, at the final stage, money is substantiated. The ability of cryptocurrencies to perform the functions of money has been studied: a measure of value, a means of circulation, a means of accumulation, a means of payment, world money. It was determined that cryptographic monetary units can be considered money only in the case of the ability to be a means of international exchange. It has been proven that the final stage of the formation of the concept of “cryptocurrencies” is their recognition as monetary units for international monetary exchange as a component of foreign economic activity. The expressed author’s vision regarding the use of cryptocurrencies in foreign economic electronic transactions, which requires reducing the speculative nature of the cryptocurrency market, avoiding their improper and illegal use, and increasing the level of international control of monetary transactions. It is necessary to establish parity in the control of electronic transactions using cryptocurrencies and confidentiality, which can be implemented with the involvement of international independent audit institutions. An information scheme of an innovative information environment of foreign economic electronic transactions using cryptocurrencies has been developed, in which multi-level integration processes take place with the formation of: An integrated system of electronic communications based on the combination of “Client- bank”, “Internet-bank” and block-chain structuring of account data; Integrated system of information synchronization of banking and accounting and control software; An integrated system of business communications, which connects all participants of international monetary settlements; Integrated accounting and control system.Prospects. The practical implementation of the developed information scheme of the innovative information environment of foreign economic electronic transactions is the basis for the formation of virtual meta-environments in which all financial and economic processes take place exclusively in an electronic format, which requires further research in this direction.
The subject of study is theoretical and methodological principles of pricing at domestic enterprises. In the course of investigations general scientific and special methods of scientific knowledge were used, including generalization and systematization, induction and deduction, system approach, analogy. Economic nature of price was studied and offered to be considered as a monetary equivalent of a product unit (works and services), which shows the product’s value of utility and amount of money spent on buying or selling it. We also determined the factors that affect pricing and distinguished them by the following groups: internal and external factors, factors that are partially or totally controlled by the enterprise, factors that are out of control or the enterprise and factors reducing or increasing the price. The internal factors that are fully controlled by the enterprise include the cost of production (works, services), accounting policy of the enterprise, after-sales service and the use of limited resources, product quality, the brand and territorial placement. The external factors include demand for products, amounts of sales on the market, quality and price of the same products charged by the competitors, buyer’s focus on a high quality and low price, seasonality of demand, tax system, interest rate, price type, solvency of the population, state of country’s economy. The stages of the pricing process include certain internal and external impact factors, study of the state price policy, calculation of minimal and initial price of products by means of the return method based on the information formed within the accounting system. They also provide for calculating the product price by a variety of methods, setting price and analysis of the range of its change, control over the validity of the price and compliance with the law. We also determined the procedure for the costing methods to be implied. And finally, we outlined the basic problems leading to distortion of cost of products (works and services). They include a wrongly selected accounting policy, imperfectness and contradiction of normative legal acts, incorrect allocation of indirect costs, shadow costs available and unjustified overcharge.
The article is aimed at studying the main features of institutions of professional pre-higher education (colleges) as structural subdivisions of higher educational institutions and the peculiarities of their financial provision, as well as developing proposals for its optimization and accounting display, including in the direction of development of sources that are viewed as a structural subsystem of the financial mechanism. As a result of the study, the need to optimize the financing of education and its further development is proved. On the example of institutions of professional pre-higher education, the problem of reducing the number of applicants for education and educational institutions is identified, which negatively affects the level of supplying the Ukrainian labor market with specialists. The connection of the level of financing with the State policy on the development of education in Ukraine and the use of a new budget mechanism in this area, which stipulates the transfer of a number of pre-higher educational institutions to financial provision from local budgets, is determined. A significant impact on the functioning of pre-higher education on the part of the adopted Law of Ukraine «On Pre-Higher Education» is identified, which, among other things, defines the possibility of not only budgetary support, but also funding at the expense of other sources that are not prohibited by law, with the obligatory observance of the principles of targeted and effective use of funds, publicity and transparency in decision-making. The authors examine the problems that have occurred in the system of professional pre-higher education and it is concluded about absence of a comprehensive, scientifically based program of financial provision for the activities of educational institutions, which would create a financial basis for the strategic development of pre-higher education in Ukraine in the context of globalization and informatization of society. In its development, it is proposed to take into account all possible sources of financing, as well as to improve the accounting system in the direction of separate display of its revenues in the context of relevant sources and to form a working plan of accounts accordingly. The expediency of applying such a form of financing of social projects and target programs of educational institutions as fundraising, which represents a specially organized process of gathering monetary means for the implementation of projects of non-profit organizations, is substantiated. Financial provision of colleges based on fundraising can be carried out using instruments such as grants or payment for services on a contractual basis. Innovations in financing affect their accounting, and this issue is currently under-researched. Therefore, research on the issues of improving both the synthetic and the analytical accounting of financial provision from various sources, as well as the development of a system of documentary support of fundraising relations between counterparties, are perspective.
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