Кафедра фінансів, обліку та оподаткування
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Відповідальна за розділ: Кучерява Інна Володимирівна, старший лаборант кафедри фінансів, обліку та оподаткування. E-mail: kucheriava.inna@npp.nau.edu.ua
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Item Accounting in the digital economy: main changes(National Aviation University, 2021-12-17) Komandrovska, Veronika; Boboshko, AlyonaNew technical and technological capabilities, virtualization of value grow factors and the transformation of the information environment supporting business models and ecosystems affect the accounting system as a means of collecting, processing and providing economic information about the activities of economic entities. Accordingly, the issue of rethinking the role and place of accounting and financial reporting in the digital economics, studying the change of its content, methodological and conceptual foundations under the influence of digitalization and new requirements of stakeholders to information content become actuated.Item Adaptation of the methods of mobilising the state monetary funds to modern economic climate(National Aviation University, 2022-11-24) Franz, Peter Lang; Rusnak, Dariia MykolayivnaThe authors have studied the methods system of mobilising the state monetary funds. The article stresses the need for updating the voluntary mobilising (fundraising) methods, and a suggestion for improving their regulatory and legal support was specified.Item Adaptation of the world art market to the conditions of the pandemic within digital technology(National Aviation University, 2021-12-17) Prusak, Błażej; Rybak, OlenaThe authors looked into the aspects of world art market adaptation to the conditions of the pandemic within digital technology, analyzed the main market trends, described changes in the trade mechanisms. The main challenges of the current art market were defined, and the ways to resolve them were outlined.Item Andrgogics of accounting(National Aviation University, 2023-11-23) Clobanu, Ghenadie; Ovsiuk, Nina; Rudenko, Diana; овсюк, Ніна Василівна; Руденко, ДіанаThe accounting andragogics is defined as a system aimed at improving the effectiveness of adult education in the field of accounting, taking into account their individual needs, prior knowledge and work experience. Using this approach, teachers can create curricula that actively involve students in the learning process, taking into account their individual characteristics.Item Assessment of the efficiency of financial resources of the company(National Aviation University, 2021-12-17) Afanasieva, Inna; Lesko, MariaIt is presented that financial resources are the material substance of financial relations, the size and composition of which affect the efficiency of economic activity. The article determines the structure of the aggregate indicator and the criteria for assessing the efficiency of use of financial resources.Item Basics of accounting for exchange rate differences(National Aviation University, 2022-11-24) Błażej, Prusak; Kaliuzhenko, DianaThe work examines the methodological foundations of accounting information on transactions in foreign currencies and the procedure for displaying the indicators of financial reporting items of business entities outside of Ukraine in the national currency of our country. The types of currency transactions and accounting accounts, thanks to which positive and negative exchange rate differences are displayed, are outlined.Item Comprehensive assessment of the financial status of aviation enterprises: advantages and disadvantages(National Aviation University, 2021-12-17) Vladyka, Yuliia; Horbachov, IvanThe focus is on conducting a comprehensive assessment of the financial condition of airlines. The advantages and disadvantages of conducting a comprehensive analysis are highlighted. Taking into account the defined preconditions, the sequence of conducting a comprehensive assessment of the financial condition of airlines has been determined.Item Consumer behavior in the context of behaviorism theory(National Aviation University, 2021-12-17) Lysenko, IrynaThe question of what influences a consumer’s buying decision is, without exaggeration, one of the key questions in marketing. Building the brand’s interaction with the target audience, developing the idea and content of the advertising message, finding effective communication channels and implementing a dozen more urgent tasks depends on the answer to it. Social psychology, back in the last century, offered its own view of the problem, giving the world the theory of behaviorism, a theory based on the study of the dependence of the behavioral reactions of a person on stimuli from the external environment.Item Current trends in aviation insurance(National Aviation University, 2021-12-17) Lang, Franz Peter; Antypenko, NadiiaThe procedure and conditions of aviation insurance. Specific factors that determine the features of aviation insurance and require detailed coverage. The place of insurance of military risks which are not considered by standard conditions of insurance of an aircraft.Item Developent of financial thought in the conditions of bifurcation of globalization economic processes(National Aviation University, 2021-12-17) Alekseyenko, Lyudmyla; Tulai, OksanaThe dominant characteristic of the development of financial thought in conditions of geopolitical simplicity and general postcoid uncertainty is the consideration of declining social standards and social tensions, inequality in labor markets. Fiscal policy should promote good health and demographic stabilization, empowerment and minimize the socio-economic consequences of aging. It will be facilitated by structural reforms aimed at increasing labor productivity and ensuring financial stability in the reproduction of labor resources.Item Directions for improving corporate governance(National Aviation University, 2021-12-17) Lemishko, OlenaTheses are devoted to the development of the main directions of improving corporate governance. It is established that the basic guidelines for the implementation of advanced standards of corporate governance lie in the plane of mechanisms of financial market development. It is proved that the introduction of effective corporate governance is subject to protection of shareholders' rights, development of reliable management and control mechanisms based on the adoption of a balanced and realistic development strategy, openness and transparency in the corporation, risk hedging and conflict of interest prevention.Item Directions of accounting transformation in the context of sustainable development(National Aviation University, 2021-12-17) Rozhenko, Maria; Afanasieva, InnaModern requirements to the format of organization of accounting and the content of financial reporting are considered. The importance of sustainable accounting to support the economic, social and environmental development of the country is proved. The directions of transformation of accounting and financial reporting, provides a reliable reflection of environmental and social costs are determined.Item Educational and methodological complex of the discipline "Accounting and taxation"(National Aviation University, 2022) Vladyka, Yulia Pavlovna; Владика, Юлія Павлівна; Bondarenko, Olga Mykhailivna; Бондаренко, Ольга МихайлівнаThis educational discipline is the theoretical and practical basis of the set of knowledge and skills that form the profile of a specialist in the field of accounting and taxation in Ukraine. The purpose of the educational discipline is to form basic theoretical knowledge and practical skills of organization and methods of accounting and taxation in students of higher education.Item Features of the development of accounting in the conditions of digitalization(National Aviation University, 2021-12-17) Afanasieva, Inna; Kyryk, NataliaModern tendencies of information technologies development, their influence on transformation of functional tasks of accounting are considered. The main advantages of using software products to ensure the interconnection of all management subsystems and the effective operation of the accounting system are analyzed.Item Features of the formation of accounting policy on expenses for the provision of services(National Aviation University, 2021-12-17) Afanasieva, Inna; Benzin, KarymFeatures of the service sector that affect the organization of cost accounting are considered. The elements of the accounting policy for the costs associated with the provision of services, the factors influencing the choice of the method of calculating the cost of services are identified.Item Features of the functioning of the insurance market of Ukraine(National Aviation University, 2021-12-17) Horbachova, Oksana; Shubina, IrynaThe article considers the dynamics of development of insurance companies in Ukraine in 2015-2019. The requirements to insurance companies, which are set at the legislative level, are given. An analysis of the main indicators of the insurance market of Ukraine for 2015-2019 was also conducted.Item Features of venture investing in Ukraine(National Aviation University, 2022-11-24) Gavrilko, Tetiana; Shubina, Iryna; Гаврилко, Татьяна Олександрівна; Шубіна, ІринаPeculiarities of venture investing in Ukraine were analyzed. The influence of the coronavirus pandemic and martial law conditions on the development of venture activity in Ukraine has been studied.Item Importance of social media marketing nowadays(National Aviation University, 2022-11-24) Mykhalchenko, Inna; Tkach, KaterynaSocial media marketing is enough young kind of marketing, but it has already become very important. Social media marketing (SMM) (also known as digital marketing and emarketing) is the of social media - platforms of social networks and share information - to construct a company's brand, expand sales, and expand website traffic.Item Innovative activities of banking institutions(National Aviation University, 2022-11-24) Gavrilko, Tetiana; Zaiats, Yuliia; Гаврилко, Тетяна Олександрівна; Заяць, ЮліяInnovative technologies, the implementation of which contributes to the improvement of the processes of implementation of banking operations, are studied. The role of FinTech in the banking sector, the reasons for their popularization and development prospects are analyzedItem Integrated reporting - a tool for the companies’ responsible operation maintenance(National Aviation University, 2021-12-17) Melnychenko, Oleksandr; Kostyrko, RuslanIt has been specified that changes in the corporate governance paradigm and the interests of stakeholders determine the transformation of corporate reporting. The roadmaps for solving the problem of integrated reporting generation and analysis for the purposes of different users’ information requests were offered.