Publisher: Кіровоградський національний технічний університет

Внутрішній контроль процесів матеріального забезпечення в системі управління підприємством

Author(s): Tetyana Fomina,Olha Pugachenko / Language(s): Ukrainian / Publication Year: 2014

The monograph presents scientific interpretation of the essence of internal control, author’s view of its objective, tasks, subject matter, objects and subjects. The existent classifications of internal control in the system of enterprise management were generalized and individual viewing was given. The place and role of internal control in the system of enterprise management were defined. The necessity of consideration of the processes of material support in the form of objects of internal control was grounded. The classifying approach to the disclosure of economic objects in the sphere of material support was suggested. The order of formation and drawing of supplies in the process of material support were outlined. Improvement of the system of internal control of the processes of material support with the help of the improvement of its informational support through effective organization of document flow was suggested. The schedule of document flow of supplies was developed. The efficiency and suitability of testing as a powerful tool to assess the system of internal control of the processes of material support were proved. The methodological support of internal control of operations with supplies in the system of control of the processes of material support was generalized.

Децентралізація та територіальна консолідація в Україні: інституційні та фінансово-економічні засади

Author(s): Valeriia Boichenko,Marharyta Kovalenko,Denis Vasylychev,Andriy Sokolov,Dmytro Plynokos,Olga Haltsova,Viktoria Tomareva-Patlahova,Elena Trohimets,Tatyana Kravchenko,Viktor Ogarenko,Hanna Butenko,Hanna Kucherova,Olga Pokatayeva,Nataliya Abramchenko,Yurii Malakhovskyi,Yuliana Kozachenko / Language(s): Ukrainian / Publication Year: 2016

This collective monograph is a systemic scientific work by a group of authors which offers a comprehensive solution to one of the pressing issues – implementing the mechanism of administrative decentralization in Ukraine. The authors explored theoretical principles and information support of decentralization and territorial consolidation in Ukraine and other countries. They also considered complex issues of industrial relations on the regional level in the context of decentralization and territorial consolidation, identified the areas of modernization in professional training for leaders in Ukraine, described the aspects of state regulation in the sphere of education in the process of decentralization taking into account global experience. The authors developed conceptual approaches to improving the mechanism of facilitating local government in the context of decentralization. They studied the international experience of administering depressed regions in the context of decentralization and offered a mechanism of fiscal decentralization for local budget incomes based on using tax certificates and income tax.

Інноваційний вимір розвитку вищої освіти України: сучасний стан та перспективи

Author(s): Oleksandr Levchenko,Volodymyr Zaychenko,Olga Tkachuk,Anna Levchenko,Dmytro Plynokos,Vladislava Natalchenko,Oksana Sytnyk,Tatiyana Ryabovolik,Alona Hora,Snejana Kovalenko,Olha Horpynchenko / Language(s): Ukrainian / Publication Year: 2016

In the monograph the question of transformation of the role of higher education in the condition of the becoming of an innovative model of national economy is comprehensively studied, the mechanisms of intensifying transfer of educational and professional knowledge are justified. The current status, tendencies, quantitative and qualitative aspects of training of specialists in the sphere of higher education, taking into account the territorial peculiarities of such process and international experience, the peculiarities of formation model of employment of specialists in the conditions of the innovative development of national economy are analyzed by the authors. In this monograph it was paid attention to improving the competitiveness of graduates of universities on the labor market, providing them with timely and effective professional training under the conditions of intensive development of the national economy. The question about preparing the specialists for foreign countries as a factor of the preservation and development of national higher education in the condition of reducing its own contingent of students was explored in the monograph. A considerable attention is paid to the development of directions of improvement of the state regulation the spheres of training and employment the specialists with higher education, such as: implementation the strategies and mechanism of increasing the competitiveness of university's graduates, support programs of employment of youth with higher education, improvement of state regulation of educational services' export, social partnership relationships and intensification of interaction of the employers with universities. The monograph is designed for a wide range of specialists of the sphere of higher education, researchers, professors, employers, employees of bodies of state authority and local municipality.

Конкурентоспроможність випускників вищих навчальних закладів України: організаційно-економічний механізм регулювання

Author(s): Anna Levchenko,Vladislava Zhukova / Language(s): Ukrainian / Publication Year: 2014

The monograph presents theoretical and methodological principles and practical provisions for improving the organizational and economic mechanism of competitiveness regulation of graduates of higher educational institutions of Ukraine. The essence of competitiveness of graduates of higher educational institutions in modern conditions is considered, the main directions, methods and levers of its regulation are systematized. The effectiveness of regulation of the competitiveness of graduates in the context of compliance with qualitative and quantitative needs of the labor market is analyzed. The strategic directions of improvement of the process of regulation of competitiveness of graduates of higher educational institutions, the method of an integrated assessment of the level of competitiveness of graduates of higher educational institutions in the labor market are proposed.

Наукові праці Кіровоградського національного технічного університету. Економічні науки

Frequency: 2 issues / Country: Ukraine

"Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences" is peer-reviewed journal with open access.

The Purpose of the Collection: illustration of the results of scientific research of the issues of economic theory and practice, labour economy, branches of industry, agriculture, transport; organization management; finances, crediting, currency; marketing; accounting, auditing, analysis of economical activity; international economic relations; economic cybernetics; application of mathematic mechanism and modern computing etc.

Thematic sections of the contents (subject areas): Economic Theory and History of Economic Thought; Labor Economics, Social Economics and Politics; International Economic Relations; Economics and Management of National Economy; Finance and Credit; Development of Productive Forces and Industries; Economics and Management of Enterprises; Accounting, Analysis and Audit; Statistics; Mathematical Methods, Models and Information Technology in the Economy. The target audience of the Collection includes students, academics, researchers, regulators, standard-setters and professionals in the fields of economics, finance, management, accounting and auditing.

Likely subscribers are universities, research institutions, research funding organizations, governmental and international agencies, financial institutions and exchanges, regulatory institutions and individual researchers.

Обліково-інформаційне забезпечення оцінки податкового потенціалу суб’єкту господарювання: теорія і практика

Author(s): Hryhorii Davydov,Halyna Kuzmenko / Language(s): Ukrainian / Publication Year: 2013

The conception of accounting and informational support of business entity’s activities has been developed, the economic essence of category “business entity`s tax potential” has been determined, the approaches to the forming of indices which are significant for the evaluation of tax potential in accounting system have been substantiated. The approaches to the determining of tax accounting policy and its formation have been improved; the potentialities of using accounting policy’s elements for the purpose of tax optimization have been expounded. The way of forming the information data for the calculation of tax payments and working out the tax statements under using different models of tax accounting have been substantiated. The procedures and main principles of the exposing information about tax potential in the financial statements have been elaborated, the procedures of valued-added tax accounting have been improved, the financial statements indices have been expanded. The estimating indices of business entity`s tax potential have been formed, the vector of criterion demands to the ensuring of effectiveness of business entity`s tax potential information have been substantiated. The tax accounting registers have been systematized and improved, the unified form of tax passport has been worked out.

Оподаткування та державна підтримка сільськогосподарських товаровиробників: регіональні пріоритети та євроінтеграційні процеси

Author(s): Hryhorii Davydov,Nataliia Shalimova,Alla Lysenko,Оlena Magopets / Language(s): Ukrainian / Publication Year: 2017

The monograph reveals current trends in the regional development of agricultural producers, taxation of their activities and the mechanism of state support. The directions of improvement of the simplified system of taxation of agricultural producers on the basis of the using of rent relations and bonantical estimation are substantiated. Differentiated approach to the definition of the elements of the single tax of the fourth group and the mechanism of realization of competences of local self-government in the field of administration the single tax of the fourth group is substantiated. The methodology for assessing the tax burden of VAT on commodity producers and the methodology for carrying out an analytical assessment of the possible results of implementing various models of reforming the special regime of VAT in agriculture is proposed. The feasibility of providing budget subsidies for certain industries in the condition of abolition of special VAT regime is substantiated, as well as the establishment of the basic VAT rate and reduced rates. Proposals of improving the mechanism of distribution of budget funds for state support of agricultural producers taking into account regional priorities are presented.

Соціально-економічні аспекти аудиту: теорія і практика

Author(s): Nataliia Shalimova / Language(s): Ukrainian / Publication Year: 2012