Кафедра обліку і оподаткування

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BAS КОМПЛЕКСНЕ УПРАВЛІННЯ ПІДПРИЄМСТВОМ
(2022) Черненко, Ксенія Володимирівна
Change tendency in nominal and real payments in Ukraine
(2020-04-16) Тютюнник, Світлана Василівна
Competence and role based approach to forming working teams in top management
(2021) Plaksiyenko, V.; Leha, O. V.; Priydak, T.; Yloveha, L.; Sirenko, O. V.; Сіренко, Олена Вікторівна
COMPUTER AUDIT USING ARTIFICIAL INTELLIGENCE
(Причорноморський науково-дослідний інститут економіки та інновацій, 2018-06) Ходаківська, Лілія Олександрівна; Дорогань-Писаренко, Людмила Олександрівна
The article describes concepts of the Cloud Based Computing platform and how companies can benefit by moving their audit operations to the Web. It also describes new Artificial Intelligence tools that can be presented with the new auditing platform and what opportunities this combination can provide to the business development.
COVID-19: динаміка поширення та вплив на економічні процеси
(2020-10-27) Тютюнник, Світлана Василівна
Creation of united territorial communities in Poltava region
(2020) Kulyk, V.; Karpenko, Ye.; Hora, M.
Cинергія екологічного обліку та оподаткування в контексті досягнення цілей сталого розвитку
(2025) Перерва, П. Г.; Лега, Ольга Василівна; Безкровний, Олександр Валентинович
У статті досліджено взаємодію екологічного обліку та екологічного оподаткування як ключових механізмів екологічного менеджменту. В сучасному світі ці інструменти набувають особливої актуальності для забезпечення сталого розвитку, зменшення екологічного впливу виробничої діяльності та дотримання екологічного законодавства. Синергія екологічного обліку та оподаткування сприяє раціональному використанню ресурсів, зниженню викидів парникових газів, збереженню екосистем і досягненню таких Цілей сталого розвитку, як раціональне споживання і виробництво, кліматичні дії, збереження водних та наземних екосистем. Результати дослідження підкреслюють, що інтеграція цих механізмів не лише підвищує прозорість і відповідальність бізнесу, але й дозволяє підприємствам оптимізувати витрати, адаптуватися до змін довкілля і підтримувати інноваційні рішення для переходу до сталого майбутнього. Особливу увагу приділено ролі учасників процесу екологічного обліку та оподаткування, а також стратегічним підходам до управління екологічними ризиками в умовах сучасних викликів
Cучасний досвід обліку витрат на інновації
(2022-09-28) Черненко, Ксенія Володимирівна
Development of digital infrastructure and blockchain in Ukraine
(2023) Ushenko, N.; Metelytsia, V.; Lytovchenko, I.; Yermolaieva, M. V.; Sharmanska, V.; Klopov, I.; Єрмолаєва, Марина Валентинівна
To determine the role of digital infrastructure in the context of the digital transformation of Ukraine and to analyze the possibilities of applying blockchain technologies
Digital economy: opportunities for transformation of entepreneurial structures
(2024) Drinke, Z.; Mazhnyk, L.; Zvirgzdina, R.; Mokiienko, T. V.; Holovash, L.; Kryshtal, H.; Мокієнко, Тетяна Володимирівна
To analyze the stages of digital transformation of entrepreneurial structures and identify the levels of transformation. In the process of scientific research on the digital economy and the transformation of entrepreneurial structures, the following methods were utilized: expert assessment (involving experts from various fields of economic activity allowed for additional conclusions and recommendations regarding the possibilities of implementing digital technologies in entrepreneurial structures), scenario modeling (by developing various scenarios for the implementation of digital initiatives, the potential consequences and results of each were investigated), systems analysis (enabled considering the interrelations between various aspects of digital transformation and its impact on the economy and society as a whole), and marketing research (helped identify market needs and requirements for the implementation of digital solutions and products). The research considered the stages of digital transformation of entrepreneurial structures, which involve assessing the current state and readiness of the enterprise for the implementation of digital transformation; studying the potential offered by digital transformation and its effective implementation; investing in advanced digital technologies and the development of new digital products; designing and releasing products and services based on advanced digital technologies; controlling the transformed business and implementing advanced digital technologies and innovative business models. Advantages of digital transformation of business models are considered, which involve increasing the number of customers, enhancing customer satisfaction, increasing lead generation, traffic growth. The authors identified six levels of “digital transformation” of entrepreneurial structures, describing the stages of changes in business models caused by digital transformations: unsystematic level, opportunities monitoring, replicable level, results-driven, achieved controlling, and optimized level. A stage of digital transformation of entrepreneurial structures has been proposed: controlling the transformed business and implementing advanced digital technologies, which allows tracking the implementation of the strategy and achieving goals in the context of digital development. The authors highlighted such stages of digital transformation of entrepreneurial structures as opportunities monitoring and achieved controlling, which, unlike those existing in the scientific community, play a key role in the path of digital transformation of entrepreneurial structures. The analysis conducted confirms the relevance of issues related to the digital transformation of entrepreneurial structures, the formation of changes in views on stages and levels of digital transformation in accordance with current trends and uncertain conditions. The research results can be taken into account and practically implemented when forming policies for the digital transformation of entrepreneurial structures, regardless of the field of activity
Eco-innovative transformation of the urban infrastructure of Ukraine on the way to post-war recovery
(2024) Kryshtal, H.; Tomakh, V.; Ivanova, T.; Metelytsia, V.; Yermolaieva, M. V.; Panin, Y.; Єрмолаєва, Марина Валентинівна
The study is aimed at summarizing the processes of eco-innovative (green) transformation of urban infrastructure and researching possible prospects for the development of Ukraine in this context. In the course of the research, the possibilities of "green" transformation of urban infrastructure were considered and it was noted that the use of the principles of eco-innovative transformation in the post-war period can only take place under the condition of proper planning, state support and the creation of favourable market conditions. The authors noted that the success of such a transformation requires the establishment of green goals in all aspects of the development of Ukrainian cities. Auto-frame considered the financial possibilities of the development of urban infrastructure and proposed the location of support offices for the eco-innovative transformation of urban infrastructure at the regional level. The principles of achieving ecoinnovative transformation of urban infrastructure are revealed, namely maximum energy efficiency, energy transition, "zero waste", environmental sustainability of buildings, adaptation to climate change, popularization of a green lifestyle, resource conservation, citizen involvement and circular economy. It is proposed to create a platform that would unite architects, builders, urban planners, citizens, artists and other interested persons. This platform should contribute to the search for answers to the question of how to ensure a quick, ecological, attractive and safe "green" transformation of urban infrastructure. Ukraine should cooperate with the European Union within various green platforms and networks that help cities in green transformation. All the above-mentioned tools and solutions should contribute to the creation of green, sustainable and people-oriented cities in Ukraine. The authors have considered the possibilities of financing the restoration of Ukrainian cities after the destruction in terms of the necessary financial resources, donor countries, and reconstruction expenditures
FINANCIAL SECURITY OF ENTERPRISES IN THE CONTEXT OF GLOBALIZATION
(2021-04-24) Pylypenko, Kateryna
Formation of Accounting and Tax Policy of the Company
(2019-08) Єрмолаєва, Марина Валентинівна; Плаксієнко, Валерій Якович; Меліхова, Тетяна; Черненко, Ксенія Володимирівна; Ліпський, Роман Вікторович; Yermolaieva, M. V.; Lipskyi, R. V.
FORMATION OF MASTER PROGRAMS OF BUSINESS ACTIVITY IN THE FIELD OF ACCOUNTING AND AUDIT
(2020-06) Pylypenko, K. A.; Levchenko, Z.; Khodakivska, L.; Yermolaieva, M. V.; Mats, T. P.; Мац, Тетяна Павлівна
Impact of Russia’s invasion of Ukraine on world finance
(2023) Kantsedal, N. A.; Канцедал, Наталія Анатоліївна; Chernenko, K. V.; Черненко, Ксенія Володимирівна; Dugar, T. Y.; Дугар, Тетяна Євгеніївна; Leha, O. V.; Yaloveha, L. V.; Яловега, Людмила Василівна; Priydak, T. B.; Лега, Ольга Василівна; Прийдак, Тетяна Борисівна
The invasion of the Russian Federation into Ukraine, a sovereign country, has been interpreted from different points of view: However, beyond the different opinions, it is clear that this war, which took place in Eastern Europe, has meant a hard blow for global finances, with concrete effects in the increase of fuel prices (gas and coal), in high inflation rates and, according to data from the World Bank (WB, 2023), it has also created an international environment of restrictive financial conditions that hinder macroeconomic recovery in terms of sustainable economic development, after the COVID-19 pandemic. In this order of ideas, using a documentary methodology of geopolitical analysis, which values the geographic conditions of each country, its particular history and its international relations, the objective of the article was to interpret the impact of the Russian invasion of Ukraine on world finances. The results obtained allow us to conclude that the Russian invasion of Ukraine has had far-reaching consequences on world finance. The economic impacts of this invasion have been significant, with disruptions in supply chains, fluctuations in inflation and commodity prices, among others
IMPROVING THE SYSTEM MANAGEMENT OF FARMS AND AGRICULTURAL ENTERPRISES ON THE BASIS OF CONTROLLING, ACCOUNTING AND INFORMATION FRAMEWORKS
(2020-09) Pylypenko, Kateryna A.; Antoshkinа, L.; Ihnatenko, M.; Postol, A.; Hurbyk, Y.
Information Technologies of Accounting and Analysis in Modern Companies
(2021-05) Yermolaieva, M. V.; Yaremenko, Liudmyla; Hevchuk, Anna; Vuzh, Tetiana; Vashchilina, Elena
INSTAGRAM-ТОРГІВЛЯ: ОРГАНІЗАЦІЙНІ АСПЕКТИ, ОБЛІК, ОПОДАТКУВАННЯ
(2020) Лега, Ольга Василівна; Яловега, Людмила Василівна; Прийдак, Тетяна Борисівна
Inventory in 2015: contexts and characteristics
(2015-03-25) Карпенко, Ніна Григорівна; Ліпський, Роман Вікторович
KBS. Облік бюджетної установи.
(2022-04-30) Черненко, Ксенія Володимирівна

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