Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect

Гуменна-Дерій, Марія; Khorunzhak, Nadiya; Zharikova, Olena; Рожелюк, Виктория Николаевна; Tsyhan, Raisa

doi:10.14807/ijmp.v12i6.1764

Cited by 3 publications

(2 citation statements)

References 3 publications

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“…According to available statistics, according to our research, this percentage in different countries is even more than 10%. Hence, we conclude that the construction industry is one of the most profitable components of national economies (Gumenna-Derij, et al, 2021). At the same time, this industry needs to attract a significant amount of resources, the formation and use of which is accompanied by a number of problematic issues that need to be addressed.…”

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confidence: 89%

Modeling, accounting and control of formation and use of resources (on the example of the construction industry)

Гуменна-Дерій

Khorunzhak²,

Попрозман

et al. 2022

Ind. Jour. Manag. & Prod.

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The aim of the article was to build analytical models in the construction industry based on the analysis of its economic indicators and the use of positive foreign experience, as well as by identifying opportunities to optimize resources using better accounting and control systems. The achievement of the goal was based on the results of canonical correlation analysis. Its application allowed us to conclude that there is a long time lag (5 years) of making strategic management decisions on the formation and use of resources in construction companies and their results. This is due to the significant duration of construction work and the frequent commissioning of residential premises with a delay of 1-2 years due to political, economic, financial and other problems. Based on the analysis of Ukrainian and international experience in accounting and control over the formation and use of resources, proposals have been developed for the use of flexible schedules for the supply of material and technical resources using the latest information and computer technology (ICT), work calendars (desktop, wall) and electronic devices with reminders of dates of payment of invoices of suppliers and contractors, dates and forms of financial and administrative reporting, etc. The object of research is the process of complex interaction of accounting, control, analysis and modeling to ensure effective management of material, technical and financial resources of construction companies in 24 regions of Ukraine, European and other countries. The subject of research is the theoretical and practical principles of application of modeling and analysis in accounting and control over the formation and use of material, technical and financial resources of construction companies. It is revealed that the enterprises of the construction industry of Ukraine, many European countries and countries of other continents do not fully use the existing potential of the latest information and computer technologies and modern modeling methods for the organization and optimization of business processes; establishing logistical links between business partners; systems for managing the processes of supply, warehousing, construction production, marketing; reducing costs at all stages of the life cycle of construction products. Based on this, two hypotheses are derived, the first of which indicates the potential of construction companies to effectively carry out financial and management accounting, internal control; to put construction objects into operation quickly, efficiently and in a timely manner. The second hypothesis points to the fact that construction companies for various reasons violate the procedure for accounting for resources, do not perform planned measures of internal control; allow disruptions of construction processes and terms of commissioning of construction objects; allow the lack and misuse of material and financial resources. The practical application of proposals to optimize the use of resources modeled in the research process and proposed ways to improve the efficiency of information and computer technology can be effectively implemented to ensure business processes in construction, in particular the implementation of logistics in the search and delivery of resources. construction projects and warehouses. This will significantly reduce the cost of accounting and control support of construction work, without reducing their quality and timeliness.

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mentioning

confidence: 89%

Modeling, accounting and control of formation and use of resources (on the example of the construction industry)

Гуменна-Дерій

Khorunzhak²,

Попрозман

et al. 2022

Ind. Jour. Manag. & Prod.

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“…Generalized information on the number of transported passengers, duration of travel, income, and expenses in terms of modes of transport, routes, carriers, time frames, privileged categories of passengers is recommended to be officially covered in electronic media to inform the public about their social protection. Generalized credentials should be automated with a high-efficiency level on the official web resources of local authorities, bus stations, and carriers (Derij et al, 2021).…”

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confidence: 99%

Innovative NFC-validation system for accounting of income and expenses of public transport enterprises

Zadorozhnyi

Muravskyi

Shesternyak

et al. 2022

MMI

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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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Accounting, control and analysis of costs and provision of material and technical resources of enterprises in future periods

Гуменна-Дерій

Shara²,

Sliesar

2022

vtneu

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Introduction. The article examines the problems of accounting, control and analysis of future expenses and their role in providing material and technical resources of enterprises, in particular in agriculture and construction.The purpose of the study is the formation of proposals for the classification of costs of future periods, improving the system of their accounting and control in enterprises, improving the analysis of these costs and material and technical resources.Methods (methodology). General methods were used: system approach, induction and deduction, analysis, synthesis and generalization - to improve the classification of future expenses, to provide better information about the material and technical resources of enterprises for future periods, as well as special methods - to form a draft chart of accounts. synthetic account 39 “Deferred expenses”Results. Suggestions have been made to improve the classification of future expenses, which allows a clear understanding of which groups they consist of and what specific costs are included. An improved structure of the work plan of accounts in the part of synthetic account is offered 39 “Deferred expenses” in order to better provide users with more detailed accounting and control information on the composition and structure of future expenses for each reporting date, as well as improved control and analysis of actual future expenses in the current period, which will provide users with reliable information on various types of future expenses. the ability to determine their impact on the financial performance of the enterprise, using general scientific methods and techniques that are adapted to the composition and structure of future expenses, material and technical resources of enterprises.Perspectives. Perspectives. It is expedient for enterprises operating in the field of material production to develop an individualized system of accounting, control and analysis of costs adjusted to their own needs and to provide material and technical resources for enterprises in future periods, which is suitable for effective management decisions.

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Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect

Cited by 3 publications

References 3 publications

Modeling, accounting and control of formation and use of resources (on the example of the construction industry)

Modeling, accounting and control of formation and use of resources (on the example of the construction industry)

Innovative NFC-validation system for accounting of income and expenses of public transport enterprises

Accounting, control and analysis of costs and provision of material and technical resources of enterprises in future periods

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