кандидат економічних наук, доцент кафедри фінансів Національного університету «Львівська політехніка» Федевич Л.С. кандидат економічних наук, доцент кафедри фінансів Національного університету «Львівська політехніка» Курило О.Б. кандидат економічних наук, доцент кафедри фінансів Національного університету «Львівська політехніка» Проведено характеристику витратного підходу до оцінки вартості підприємства та його основних методів. Наведено особливості врахування вартостей статей активу та пасиву балансу за витратним підходом. Зазначено переваги та недоліки окремих методів та підходу загалом. Визначено сфери використання методів. Ключові слова: витратний підхід, метод прямого відтворення, метод заміщення, метод чистих активів, метод ліквідаційної вартості, метод балансової вартості. Чубка О.М., Федевич Л.С., Курило О.Б. ЗАТРАТНЫЙ ПОДХОД К ОЦЕНКЕ СТОИМОСТИ ПРЕДПРИЯТИЯ: ХАРАКТЕРИСТИКА МЕТОДОВ Проведена характеристика затратного подхода к оценке стоимости предприятия и его основных методов. Приведены особенности учета стоимости статей актива и пассива баланса по затратному подходу. Отмечены преимущества и недостатки отдельных методов и подхода в целом. Определены сферы использования методов. Ключевые слова: затратный подход, метод прямого воспроизведения, метод замещения, метод чистых активов, метод ликвидационной стоимости, метод балансовой стоимости. Chubka O.M., Fedevуch L.S., Kurylo O.B. EXPENSE APPROACH OF ESTIMATION OF COST OF ENTERPRISE: DESCRIPTION OF METHODS A characteristic of the cost approach to estimating the value of the enterprise and its main methods is carried out. The peculiarities of taking into account the value of articles of the asset and the liability balance on the cost approach are presented. The advantages and disadvantages of individual methods and approaches in general are highlighted. Areas of use of methods are defined.
Urgency of the research. Ukraine is at the stage of transition to market relations in the area of housing stock management. Target setting. For today, the problem of efficient management of multi-apartment buildings remains unresolved. Although the first steps in the reform of this system have been launched, however, however the state has not implemented any active actions. This problem does not acquire a special development in Ukrainian scientists' scientific researches. Actual scientific researches and issues analysis. Housing management has been researched in the scientific works of such scientists as Yu. B. Baklahov, K. O. Vytryshchuk, Ye. M. Heleveria, Z. V. Honcharova, N. I. Oliinyk, H. I. Onyshchuk, H. M. Semchuk, T. V. Serdiuk, S. Yu. Yurieva. Uninvestigated parts of general matters defining. The issues of professional management of multi-apartment buildings are not sufficiently studied. The research objective of the article is to formulate and substantiate the principles of professional management of multi-apartment buildings. The statement of basic materials. The analysis of the authors' approaches to the definition of general management principles and in the sphere of housing and communal services has made it possible to propose an improved systematization of their types in relation to the management of the objects of the housing stock. These principles should be taken into account by the housing owner (co-owners) in the transition to the form of multi-apartment building management that is professional management on the basis of the agreement of the housing cooperative with the manager, since it is the knowledge and taking into account the principles of management in practice are the most important conditions for its effectiveness. Conclusions. Introduction of apartment buildings professional management will give a significant impetus to the creation of a competitive environment in the market for providing housing management services, improving the quality of housing and communal services, increasing the safety and comfort for citizens living.
Познякова О. І. старший викладач кафедри фінансів Національного університету «Львівська політехніка» Чубка О. М. кандидат економічних наук, доцент, доцент кафедри фінансів Національного університету «Львівська політехніка» Степанова А. В. магістр Національного університету «Львівська політехніка»
Key points of the Resolution of the Cabinet of Ministers of Ukraine ”On the Issue of Domestic State Loan Bonds “Military Bonds”, which was issued due to the outbreak of hostilities on the territory of Ukraine and the need to fill the state budget in times of war, are presented. The list and types of military bonds sold at auctions since March 2022 are provided. The measures taken by the NBU and financial institutions to maximize the simplification of the procedures for purchasing military bonds for the period of war are presented. The advantages of abolishing the obligation to confirm the sources of income of investors when purchasing military bonds are listed. The list of banks, in particular primary dealers and licensed brokers that carry out operations with military bonds is provided. The structure of investors in military bonds is analyzed in terms of legal entities, individuals and non-residents in 2022. The structure of the placement of military bonds by type of currency (Ukrainian hryvnia, US dollar, euro) in 2022 is presented. The structure of placement of military bonds in the primary and secondary markets in 2022 is analyzed. The composition of the sources of financing of the state budget (financing of the National Bank of Ukraine, grants from the United States and the European Union, domestic government bonds (including military bonds), bilateral loans from the European Union, the International Monetary Fund, the United Kingdom, the European Investment Bank and other countries) is presented. It is proved that the main buyer of military bonds in wartime is the National Bank of Ukraine, and the purchase of military bonds is carried out at the expense of hryvnia issuance through the conclusion of an agreement with the Ministry of Finance of Ukraine. The role and share of military bonds in the sources of financing of the state budget is determined. The author analyzes the dynamics of funds raised to the State Budget from the sale of military bonds based on the results of auctions in 2022. The main advantages of investing in military bonds for investors are presented: the opportunity to financially assist the State under martial law; the State's guarantee for 100% of the purchased bonds; excess of bond yields over deposit yields; absence of personal income tax on bonds; possibility of their early sale on the secondary market; possibility of obtaining a loan secured by bonds; possibility of hedging currency risk.
The article is aimed at researching, studying and substantiating the advantages and problems regarding the creativity of students in the process of obtaining professional education. In accordance with the aim of the research, the following tasks are set: to define the concept of «creativity», the prerequisites for the emergence of creative abilities; to characterize the conditions for stimulating the creative abilities of students; to identify obstacles and reasons for the lack of a creative component in the process of higher education; to build up an algorithm for the development of creative abilities in students; to outline the conditions for creating a favorable environment wherein the student’s creative inclinations will be manifested. The object of research is the processes of reforming higher education in the direction of compliance with modern European trends in education development; formation of an environment favorable for the development of creativity of student in the process of obtaining higher education through the algorithm of purposeful pedagogical activity. The subject of the study are theoretical and applied provisions on the formation of an environment favorable for the development of the student’s creativity in the process of obtaining higher education. The scientific novelty of the research consists in the formation of a single aggregate concept of creativity of students and in the formation of ways to overcome problems in the process of developing the creativity of students in obtaining professional education. The practical implementation of the research results will allow reforming higher education in the direction of forming a creatively active environment for teachers and students; will allow to bring the system of national education closer to the formation of such specialists in the labor market, which will be in high demand among domestic and foreign employers.
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