The need to obtain prompt access to funds through electronic communications, protecting investment after the global financial crisis has led to the emergence of a new type of electronic money -the cryptocurrencies. The modern state and prospects for development of the cryptocurrency as a special kind of electronic money were expounded. Cryptocurrencies gain significant popularity due to the advantages of their use, such as: comfort, independence, accessibility, lack of engagement, confidentiality, no documents, full automation of accounting, and cost optimization for administration. Various scientific positions concerning the accounting and economic positioning of the cryptocurrencies in Ukraine were researched. The proposed order to display in accounting the processes of initial obtaining (mining) with the definition of a cost calculating method and operation of the cryptocurrencies most fully corresponds to the national accounting treatment. It was proposed to resolve to the problems of management accounting of electronic money and cryptocurrencies in Ukraine through the combination of functional capabilities of the blockchain technology, positive qualities of the «Internet Bank» and «Client-Bank» communications, which will enable to create a hybrid system of non-cash payments by the cryptocurrencies, electronic money, funds on accounts in a bank with free conversion of existing funds and possibilities for information exchange with all the participants in settlement operations. The article presents a methodology for collecting accounting information on settlements with the cryptocurrencies and other electronic money without the formation of traditional payment documents and bank statements. Electronic information from the hybrid communication system is the foundation for fully automated documenting, formation of accounting records, informing accountants and management of non-cash transfers. Automation of management accounting of electronic transactions helps to increase the level of internal and external control over execution of money operations due to timely and remote informing sharing about the parameters of payments.
In terms of economic globalization and digitalization, the enterprise's financial reporting is a communication channel for transferring accounting information to stakeholders. The full and effective perception of user credentials is threatened by communication barriers that could lead to erroneous management decisions. Thus, it is necessary to improve financial reporting through feedback mechanisms to minimize the negative impact of communication threats to the accounting system. The purpose of this article is to identify basic communication of financial reporting, their minimization through ensuring the transparency of accounting information and calculation of analytical indicators. The article highlights the basic communication barriers to the perception of accounting information, which include unclear financial reporting indicators due to different interpretations of accounting concepts; the inadequate level of knowledge of the subjects of the communication process (communicator and recipient); the inaccuracy of information due to intentional or unintentional actions; lack of clarity in accounting regulations on the interpretation and structure of individual objects of accounting; information oversaturation; availability of non-target communications; availability of informal communications; inefficiency of the communication channel. The influence of communication threats to the accounting system on the example of forming the Ukrainian form of financial reporting Balance (Financial Statement) is substantiated. It is proposed to transform the form of financial statements Balance Sheet (Financial Statement) in Ukraine by separating two sections in assets «Non-current assets» and «Current assets») and three in liabilities («Equity», «Long-term liabilities» and «Current liabilities») to optimize the analysis of the financial condition, which will contribute to the effective perception of accounting and analytical data by stakeholders. The criterion of minimizing the impact of communication risks should be used to transform other forms of financial and integrated reporting. The proposals could be useful in reformatting financial reporting forms in other countries to ensure transparency and maximize the perception of accounting information.
Introduction. The intensification of cyberrisks due to global hybrid conflicts, the COVID-19 pandemic, and economic imbalances threatens the accounting system as the main generator of economic information, which requires the organization of an effective system of enterprises cybersecurity. It is necessary to understand cyberthreats impact on the functioning of different types of stakeholders for development of the effective cybersecurity.Purpose. The main purpose is to research and improve the classification of accounting information users for the enterprises cybersecurity and minimize the variable cyberrisks that threaten different groups of stakeholders.Methods. General scientific empirical, logical and historical methods of cognition of reality in the process of researching the relevance of variable cyberthreats for different types of stakeholders were used. The research is based on general methods of studying economic processes, facts and phenomena from the standpoint of accounting and enterprises cybersecurity. The information base of the research is historical documents on the classification of stakeholders, scientific works of domestic and foreign scientists about dividing users of accounting information into types, and so on.Results. It is proved that the classical scientific views on the classification of accounting information users are ineffective for the purposes of enterprises cyberprotection, as they do not take into account the activation of relevant for the digital economy of variable cyberthreats. It is proposed to classify accounting information users by the following criteria: the ability to manage the activities of the business entity, the right of access, the likelihood of cyberthreats, the ability to dispose of the access right, access to accounting objects, functional law, information processing, economic activity, age, organizational and legal form, type of communication channels used, frequency of information acts.Discussion. The use of the proposed stakeholders’ classification helps to identify cyberrisks; prevent, avoid and minimize cyberthreats consequences, relevant to each type of accounting information users, which requires further research about enterprises cybersecurity.
It is substantiated that goodwill is an integral part of the company and a special kind of intangible asset that brings the company additional profits and contributes to the growth of competitiveness. It is proved that the management of the goodwill value and the ability to reliably evaluate it are the priorities of the company's managers, and the development of computer-communication accounting forms introduces new adjustments in the ways and methods for evaluating the intangible assets of the enterprise. The purpose of the article is to analyse the existing methods of evaluation and consider fundamentally new approaches to the use of computer technologies in developing an innovative method for determining the value of goodwill as a set of non-material benefits of the enterprise. The article uses historical-logical and economic-mathematic methods for analysing existing approaches to goodwill evaluation, generalization and comparison to justify a market approach with the use of communication technologies as an innovative method of goodwill assessment. The advantages and disadvantages of each of the relevant approaches to determining the value of an intangible asset are identified. It is proved that the income method considers goodwill as a generator of future income of the company, which allows orienting the user to future company results, but when it is used, it is not possible to assess the existing goodwill from enterprises where there is a loss in the current activity. The use of cost method, which is considered to be the most popular, is analysed, since it allows taking into account expenses that make up the value of the asset and is labour-free, but the inability to quickly estimate the situation on the market and to compare the intangible benefits with competitors is its disadvantage. It is noted that the lack of a market approach is the insufficient data transparency on the value of intangible components of goodwill, but the use of computer programs and Internet technologies, as the determining factors in improving the efficiency and reliability of the evaluation, make it most justifiable. The paper concludes that using a market-based approach to goodwill assessment will contribute to minimizing financial and time resources for evaluation, as part of the functions will be implemented by a computer program; optimization of information flows, which is determined by the use of communication channels; increase in the reliability of the assessment, which is associated with an operational reaction to external changes that affect the company.
To control pricing in passenger transportation, monitor the functioning of urban transport networks, reduce direct contacts during the COVID-19 pandemic, it is advisable to implement a system of NFC validation of fares. NFC (Near-Field Communication) technology provides primary information on public transport and travel fares. The article aims to improve the method of application of the technology of automated NFC-validation of fares in urban passenger transport to account for and control provided transport services. The tasks include research of mechanisms of the automated identification and counting of quantity of the transported passengers to account incomes of the motor transport enterprises; selection of calculation units for automated determination of the cost of provided transport services; development of control methods of drivers work, the operation of vehicles, transportation of privileged categories of citizens, pricing, etc. Theoretical and methodological aspects of NFC-validation technologies for public transport fares for accounting purposes have been studied based on general research methods – institutional and innovative; economic and mathematical methods of analysis and polynomial trend using Excel spreadsheets were used to predict the pace of implementation of NFC-devices; methods of bibliographic and comparative analysis using the information resource «ResearchGate»– to determine promising areas for new technologies in the provision of transport and passenger services. It is proved that the most effective unit of cost calculation of transport services is «passenger-kilometer», which corresponds to the peculiarities of the functioning of urban passenger transport, as it takes into account the number of passengers and distance of travel. The procedure for distribution of income from the sale of electronic tickets and budget subsidies between carriers based on information on the total number (including privileged categories) of transported passengers has been developed. The method of automated cost accounting by the «passenger-kilometer» meter for fuels and lubricants, staff salaries, depreciation of vehicles, and its current repairs, which define the cost of transport services, is improved. Implementing NFC fare validation technology will facilitate automated accounting of costs, revenues, and cash receipts from transport services, the introduction of effective control over the work of drivers, vehicles, concessional transportation, pricing, timeliness, and reliability taxes on urban transport.
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