Фінанси, облік, аудит та оподаткування

Permanent URI for this collectionhttp://er.nau.edu.ua/handle/NAU/52942

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Accounting and analytical support of enterprise management
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Galushko, Lyudmyla Oleksandrivna
Substantiation of theoretical provisions for accounting and analytical support of enterprise management and identification of the basic principles of construction of accounting and analytical information system.
Accounting for leave: the right to receive and calculate it
(National Aviation University, 2021-10-21) Bondarenko, Olga Mikhailovna; Cherenkova, Anna Vladimirovna
The paper examines the problem of ignorance of employees about vacation and its relationship with wages. The purpose of the study is to disclose the accounting of leave, its calculation and types.
Assessment of the efficiency of management of co-investment institutions
(National Aviation University, 2021-10-21) Solomina, Hanna Valeriivna
The research is aimed at developing theoretical and methodological foundations for a comprehensive assessment of the efficiency of management of joint investment institutions from the position of forming their portfolios of assets and the efficiency of the institutions as a whole.
Budgeting in the management of trading companies
(National Aviation University, 2021-10-21) Fomina, Olena Volodymirivna; Yanchuk, Natalia Nikolaevna
The essence of budgeting is defined. Budgeting is considered as an element of effective enterprise management. Alternative budgeting methods are identified.
Concepts of determination of financial results: current state and development prospects
(National Aviation University, 2021-10-21) Zaderaka, Natalia Nikolaevna; Kyryk, Natalia Vitaliyivna
The definition of financial result according to different concepts of profit and capital is considered. The direct dependence of the amount of profit on the concepts of capital support used in the preparation of financial statements is determined.
Conceptual aspects of the profit generation in the accounting system for management purposes
(National Aviation University, 2021-10-21) Moroz, Yuliya Yuzyfivna; Plysak, Maryna Viktorivna
Substantiation of profit as an object of accounting and taxation of business, methods of its formation for business and taxation and reflection in the accounts of accounting, financial reporting and tax return.
Cost management of Ukrainian electric power companies
(National Aviation University, 2021-10-21) Fomina, Olena Volodymirivna; Hnasko, Olena Ihorivna
This article evolves the problem of complexity of Ukrainian electricity field in terms of the electric power companies’ cost managing. The aspect of costs for environmental protection is pointed out. The importance of the managerial accounting principles in a costs management process is mentioned.
Documentation as a way to ensure quality accounting of payments to employees
(National Aviation University, 2021-10-21) Afanasieva, Inna Ivanovna; Borovyk, Iryna Sviatoslavivna
The modern role of payments to employees, their stimulating function is considered. The importance of documenting payroll calculations, which provides a system for managing information on labor costs, has been proven.
Efficiency of personnel use at the enterprise
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Nevinchanyy, Mykola Serhiiovych
The essence of the category "staff" is considered. The approaches and methods of estimating the efficiency of the use of labor resources at the enterprise are revealed, the factors influencing them are investigated.
Endomement funds in higher education institutions: foreign and domestic experience
(National Aviation University, 2021-10-21) Gavrilko, Tatiana Alexandrovna; Kushnir, Andrey Sergeevich
The essence of endowment funds, their place in the practice of functioning of foreign and domestic higher education institutions was considered. Problems of endowment development in Ukraine and conditions for their solution were identified.
Features of accounting reflection of non-state pension insurance
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Rozhenko, Maria Vadimovna
Abstract. Modern 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.
Features of cash accounting at the enterprise
(Національний авіаційний університет, 2021-10-21) Ovsyuk, Nina Vasylivna; Burdeina, Yulia Igorivna
The article considers topical issues of cash accounting at the enterprise. Theoretical bases of the organization of the account of money resources in cash desk and non-cash settlements at the enterprise are briefly resulted. The most widespread problems of the organization of the account and movement of money resources in the conditions of managing are investigated and defined. Ways to improve the accounting of cash at the enterprise are suggested.
Features of Ukraine foreign exchange market
(National Aviation University, 2021-10-21) Horbachova, Oksana Mykolayivna; Zaiats, Yuliia Anatoliyivna
Currency market plays an important role for Ukraine financial market because it connects the national and world financial systems. International payments, insurance currency risks, foreign-exchange interventions, making a profit, economic growth, inflation rate, and national competitiveness depend on efficiency of currency market. Besides, the currency market and the mechanism of its regulation influence the state of individual sectors of economy, enterprises, and a place of state in the world market. So, today the problem of foreign-exchange market, its issues of development and finding the solutions is actual enough, and it needs special attention.
Investment property accounting by national and international standards
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Kovalenko, Anastasia Nikolaevna
The paper studies the importance of investment property accounting at the enterprise. The purpose of research is definition of essence of an investment real estate in the national and international standards.
Management model of income reflection in accounting and financal statements
(National Aviation University, 2021-10-21) Malyuga, Natalia Mykhailivna; Vitchenko, Viktoriya Sergeevna
Examination of the concept of "profit", consolidation of approaches to the identification of mechanisms of formation and use of profit, as well as the search for the optimal management model for the reserves of its increase.
Non-financial reporting: essence and purpose
(National Aviation University, 2021-10-21) Afanasieva, Inna Ivanovna; Kovalenko, Anastasia Nikolaevna
The structure of financial statements in accordance with the requirements of EU Directives is considered. The definition and purpose of non-financial reporting are given, the characteristics of positive and negative sides of non-financial reporting are given. The application of a systematic approach to the evaluation of non-financial reporting indicators is substantiated.
Problems of accounting fixed assets
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Mazurkevich, Elizabeth Gennadyevna
Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organization of the system of use of fixed assets are formulated.
Process of reproduction of non-current tangible assets
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Trush, Irina Vitalievna
The main purpose for which non-current tangible assets are held in enterprises is to ensure the production process and activities of the enterprise as a whole. Because of this, both their efficient and properly planned use and recovery are important, because during use they experience wear, which causes the loss of their functional properties, which directly affects the results of their work.
Profit of the enterprise and features of its management
(National Aviation University, 2021-10-21) Ovsyuk, Nina Vasylivna; Kyryk, Natalia Vitaliyivna
The company's profit is the main driving force of a market economy, a source of its own financial resources needed to ensure financial and economic activities.
Prospects of "tax amnesty"
(National Aviation University, 2021-10-21) Zham, Olena Yuriyivna; Rudenko, Lilia Alexandrovna
Theses consider the goals of tax amnesty in Ukraine. In addition, these theses examine who can benefit from the amnesty, which assets can be amnestied, what collection rates and what are the prospects for this procedure.

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