Management Aspects of Capitalization in Modern Conditions of Enterprise Activities

Шевчук, Наталия Валентиновна; Shevchuk, Natalya; Шевчук, Наталія Валентинівна; Терентьева, Елена Владимировна; Терентьєва, Олена Володимирівна; Klymenko, Svitlana; Клименко, Светлана Михайловна; Клименко, Світлана Михайлівна; Hmyria, Viktoriia; Гмыря, Виктория Петровна

doi:10.32014/2019.2518-1467.101

THE NATIONAL ACADEMY OF SCIENCES OF THE REPUBLIC OF KAZAKHSTAN

2019

DOI: 10.32014/2019.2518-1467.101

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Management Aspects of Capitalization in Modern Conditions of Enterprise Activities

Наталия Валентиновна Шевчук¹,

Natalya Shevchuk²,

Наталія Валентинівна Шевчук³

et al.

Abstract: Б а с р е д а к т о р ы х. ғ. д., проф., ҚР ҰҒА академигі М. Ж. Жұрынов Р е д а к ц и я а л қ а с ы:Р.Ш. проф. (Ресей) Абишев М.Е. проф., корр.-мүшесі (Қазақстан) Аврамов К.В. проф. (Украина) Аппель Юрген проф. (Германия) Баймуқанов Д.А. проф., корр.-мүшесі (Қазақстан) Байтулин И.О. проф., академик (Қазақстан) Банас Иозеф проф. (Польша) Берсимбаев Р.И. проф., академик (Қазақстан) Велесько С. проф. (Германия) Велихов Е.П. проф., РҒА академигі (Ресей) Гашимзаде Ф. проф., академик (Əзірбайжан) Гончарук В.В. проф.… Show more

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“…Based on the modern provisions of the theory of capitalization of enterprises, its main processes are defined as: the transformation of the capabilities of the business environment into enterprise resources, activation of resources, productive use of resources; conversion of value flows into capital flows [13]. This classification approach makes it possible to generalize internal categorical structural relations to the degree of formal purity of schemes similar to mathematics and should be the basis for the development of accounting systems for the formation and use of national wealth at different levels of government.…”

mentioning

confidence: 99%

Coherence of Accounting Systems: Transcendence of Content and Immunity of Purpose

Kraievskyi¹,

Skoryk²,

Bohdan³

et al. 2020

THE NATIONAL ACADEMY OF SCIENCES OF THE REPUBLIC OF KAZAKHSTAN

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Б а с р е д а к т о р ы х.ғ.д., проф., ҚР ҰҒА академигі М.Ж. Жұрынов Р е д а к ц и я а л қ а с ы: Абиев Р.Ш. проф. (Ресей) Абишев М.Е. проф., корр.-мүшесі (Қазақстан) Аврамов К.В. проф. (Украина) Аппель Юрген проф. (Германия) Баймуқанов Д.А. проф., корр.-мүшесі (Қазақстан) Байтулин И.О. проф., академик (Қазақстан) Банас Иозеф проф. (Польша) Берсимбаев Р.И. проф., академик (Қазақстан) Велесько С. проф. (Германия) Велихов Е.П. проф., РҒА академигі (Ресей) Гашимзаде Ф. проф., академик (Әзірбайжан) Гончарук В.В. проф., академик (Украина) Давлетов А.Е. проф., корр.-мүшесі (Қазақстан) Джрбашян Р.Т. проф., академик (Армения) Қалимолдаев М.Н. проф., академик (Қазақстан), бас ред. орынбасары Лаверов Н.П. проф., академик РАН (Россия) Лупашку Ф. проф., корр.-мүшесі (Молдова) Мохд Хасан Селамат проф. (Малайзия) Мырхалықов Ж.У. проф., академик (Қазақстан) Новак Изабелла проф. (Польша) Огарь Н.П. проф., корр.-мүшесі (Қазақстан) Полещук О.Х. проф. (Ресей) Поняев А.И. проф. (Ресей) Сагиян А.С. проф., академик (Армения) Сатубалдин С.С. проф., академик (Қазақстан) Таткеева Г.Г. проф., корр.-мүшесі (Қазақстан) Умбетаев И. проф., академик (Қазақстан) Хрипунов Г.С. проф. (Украина) Юлдашбаев Ю.А. проф., РҒА академигі (Ресей) Якубова М.М. проф., академик (Тәжікстан) «Қазақстан Республикасы Ұлттық ғылым академиясының Хабаршысы».

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mentioning

confidence: 99%

Coherence of Accounting Systems: Transcendence of Content and Immunity of Purpose

Kraievskyi¹,

Skoryk²,

Bohdan³

et al. 2020

THE NATIONAL ACADEMY OF SCIENCES OF THE REPUBLIC OF KAZAKHSTAN

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show abstract

Coherence of Accounting Systems: Transcendence of Content and Immunity of Purpose

et al. 2020

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The relevance of the research topic. The article deals with the essence of the transcendental approach to determining the content of accounting systems, which the authors propose for praxological use not by philosophical interpretation (unknowable) but by linguistic understanding (what goes beyond) and subjective active perception (something no one used). It is proved that the definitive formogenesis of national wealth allows to determine the factors of legitimization of its use as a system-forming basis of existential-humanistic foundations of awareness of social relations and their quantitative reflection in accounting systems. Methodological approaches to the formation of national wealth by its system-forming elements have been improved through a combination of general theoretical and specifically historical approaches to understanding both the very essence of wealth and the broader sources and economic mechanisms of its accumulation and social distribution. It is substantiated that the methodological foundations of accounting and informational display of national wealth are structured by organizational provisions of accounting policy, which is detailed as an inter-level accounting and synthetic service of accentuated objectification of a research object. Goal. To study the theoretical and methodological provisions for substantiating the coherence of accounting systems, taking into account the transcendence of their content and the immanence of purpose in the plane of instrumental support for service management. Methods. The methodological basis of the study is the philosophical and general scientific methods of cognition of the transcendence of their content and immanence of purpose in the plane of instrumental support of service management. Results. The scientific plane of the generalizations made has become a reliable support not only for the systematization of multi-vector calculus, but also for the improvement of methodological approaches to the formation of national wealth by its system-forming elements through the combination of general theoretical and concrete historical approaches to understanding as the most economical nature and the essence of the mechanism accumulation and social distribution. In particular, we propose to use a complex accounting methodology of epistemological dispersion of components of national wealth, which is based on the consideration of the sectoral specificity of different types of its potential, which is a dominant condition in the system of priorities of the respective stages of socio-economic growth. Conceptual approaches to the construction of accounting standard of social and environmental responsibility of business are systematized. The methodology for assessing national wealth, including its biological component in the context of nature-man dual communication, is presented. According to the results of accounting and information monitoring, the criterion apodicticity of the indicative verification of the growth of national wealth was factualized. In particular, multivariate indicator systems are dispersed in accordance with the level differentiation of the management itself. Key words: accounting system, accounting and information process, information-syntactic service, management, national riches.

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Development of Conceptual Principles for Estimating Enterprise Capitalization

Melnyk

2019

Scientific Notes of Taurida National V.I. Vernadsky University. Series: Economy and Management

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named after Vadym Hetman РОЗВИТОК КОНЦЕПТУАЛЬНИХ ЗАСАД ОЦІНЮВАННЯ КАПІТАЛІЗАЦІЇ ПІДПРИЄМСТВА У статті представлено результати розширеного трактування змісту капіталізації підприємства. Аргументовано доцільність змістовних новацій, представлено їх формалізацію. Імплементовано сучасні положення теорії економічної цінності у концепцію розширеного змісту капіталізації підприємства, що дало змогу аргументувати доцільність процесно-результуючого оцінювання капіталізації не тільки у вартісному аспекті. Доведено, що системи відповідних критеріїв та показників мають охоплювати результатну складову капіталотворення в категоріях не тільки фундаментальної та ринкової цінності, але й виробничої, споживчої, репутаційної, культурно-корпоративної та іншої цінності. Актуалізовано доцільність побудови системи аналітичних індикаторів капіталізації на основі змішаної системи показників, які дадуть змогу формалізувати ціннісні результуючі аспекти капіталотворення не тільки на основі грошових вимірювань.

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Management Aspects of Capitalization in Modern Conditions of Enterprise Activities

Cited by 3 publications

References 8 publications

Coherence of Accounting Systems: Transcendence of Content and Immunity of Purpose

Coherence of Accounting Systems: Transcendence of Content and Immunity of Purpose

Coherence of Accounting Systems: Transcendence of Content and Immunity of Purpose

Development of Conceptual Principles for Estimating Enterprise Capitalization

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