Substantiation of Software for Automation of Accounting at the Yaltushkivska Experimental Breeding Station of the Institute of Bioenergy Crops and Sugar Beets of the National Academy of Agrarian Sciences of Ukraine

Honcharuk, Inna; Koval, Olena; STAROSUD, VITALIY

doi:10.37128/2411-4413-2022-2-1

Cited by 3 publications

(2 citation statements)

References 7 publications

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“…Pylypenko A.A. identified the features of competitive strategy and the formation of a strategic management system for the development of an integrated business structure [5]. Some aspects of accounting support of management in integrated structures are highlighted in [1,[6][7][8]. However, the issues of the development of the concept of accounting in the modern conditions of functioning of integrated structures are still not sufficiently researched and highlighted.…”

Section: Development Of the Concept Of Accounting In The Conditions O...mentioning

confidence: 99%

“…-a critical number of local software products used by various divisions and enterprises of the group, while there is a huge probability of error related to the human factor when transferring data from one system to another; -the lack of detailed comparative information on the activities of network enterprises by the management entity is a common problem of enterprises of any size that have geographically distant divisions or many divisions" [1].…”

Section: Conditions Under Which the Interaction Of Business Entities ...mentioning

confidence: 99%

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Development of the concept of accounting in the conditions of functioning of integrated structures

Smirnova,

Bartos

2023

CUSBES

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Globalization and integration cause changes in accounting and practical implementation of its concept. Numerous studies prove that the modern conceptual basis of accounting does not meet the needs and requirements of modern society and needs changes, which determines the direction of further work of scientists. The purpose of writing this article is to study the peculiarities of the functioning of integrated structures and their influence on the development of the accounting concept. The advantages and disadvantages of integrated structures are systematized. Types and models of integration are analyzed. The reasons for the development of the integration interaction of business entities are clarified. Factors affecting the effective functioning of integrated structures are defined. A description of the processes that determine the effectiveness of the functioning of integrated structures is given. The levels of centralization of management functions in integrated structures are analyzed. The groups of reasons that prompt the management of integrated structures to introduce a centralized form of accounting are summarized. It is proven that modern management systems of integrated structures require appropriate information security, which is formed within the framework of the modern accounting paradigm, which acts as the calculation and analytical structure of the system. It has been found that the role of integration processes in the domestic economy is increasingly increasing, which is connected with the creation of favorable conditions for economic activity, strengthening of competitive positions and the possibility of monitoring the market situation. It was established that since the number of integrated structures in Ukraine is constantly growing, in modern economic conditions, the management system in integrated structures should have appropriate information provision, created within the framework of the modern accounting paradigm, as a structural accounting and analytical system of such structures. The provision of reliable information for the needs of process management of these structures requires the verification of new accounting technologies, which must take into account the risky nature of innovations and the main trends in the development of accounting tools.

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Section: Development Of the Concept Of Accounting In The Conditions O...mentioning

confidence: 99%

Section: Conditions Under Which the Interaction Of Business Entities ...mentioning

confidence: 99%

Development of the concept of accounting in the conditions of functioning of integrated structures

Smirnova,

Bartos

2023

CUSBES

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Supply Chains: Becoming and Management Problems in Modern Conditions of Digitalization

Koliadenko

2022

EFM

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The article substantiates changes in the current crisis state of the economy in Ukraine and the world as a result of cyclical fluctuations in economic processes, which is confirmed by studies of the classics of economic thought, in particular, the teachings of M.D. Kondratiev about economic waves, and reflects the current state of the economy. The connection of Kondratiev cycles with technological systems was studied and it was shown that the current state of the economy in the world corresponds to the fifth system predicted by the scientists with its features and corresponding characteristic conditions. It is proved that the development of the economy at its current stage corresponds to the predicted trends, that is, the development of the world economy and some countries (such as, for example, Ukraine) has reached a level where globalization processes, including global warming, an ecological component, the level of socio-economic development of mankind, cannot develop as separate entities, but is an integral system of the development, where integral connections can be managed only as part of it. The system, in turn, is managed largely thanks to information communications, information technologies, etc. It was determined that the production, distribution, movement and consumption of goods (including such a specific product as information), works, services is no longer possible by conventional means; the previously established logistical routes cannot keep up with changes in the modern dimension (especially in the period from December 2019, from the beginning of the COVID-19 pandemic, and from February 24, 2022, with the beginning of the military aggression of the russian federation against Ukraine), therefore the use of tools, methods , the means offered by the digitalization of the modern economy are to a greater extent ways of solving issues that require immediate intervention. It was noted that a number of problems arise when implementing digitalization in the modern economy, and even more so in the conditions of an aggravating economic crisis. These include: sharp deterioration of logistics service, disruption of established supply chains, lack of typical ready-made models for the use of information and communication technologies for companies, enterprises, and small businesses; lack of basic Internet coverage in some areas, insufficient number of computers in farms, ignorance of managers and insufficient number of specialists. Areas of comprehensive systemic overcoming of the mentioned problems have been identified, which will contribute to improving the situation in the modern economy. The key to solving these issues should be logistics, which combines all the elements of the economic system into supply chains, and only their management in the modern economic conditions of digitalization will allow the economy to get out of the global crisis and enter a new cycle of its development.

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Assessment of State Financing of Scientific and Technical Activities According to the Main Distributors of Funds in the Context of Ensuring Economic Efficiency

SAKHNO,

CHIKOV,

NEDOBOROVSKYI

2023

EFM

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The article analyzes the significance of scientific and technical progress from the point of view of the level of activation of scientific and technical activity by the main managers of financial funds. Scientific and technical activity in Ukraine was studied based on the financing of fundamental scientific research, applied scientific research and scientific and technical (experimental) developments and the amount of scientific and technical products created at the expense of the general fund by the main managers. The dynamics of financing of scientific and technical (experimental) developments per unit of scientific (scientific and technical) production by the main managers of funds were analyzed, which allowed to identify the managers of the maximum funding for scientific (scientific and technical) development: Ministry of Internal Affairs of Ukraine, Ministry of Environmental Protection and natural resources of Ukraine and the Ministry of Culture and Information Policy of Ukraine. For all other main managers (nineteen items), the amount of funding for applied scientific research and scientific and technical (experimental) development per unit of scientific (scientific and technical) production is less than UAH 1 million. By using the method of analyzing the functioning environment, the level of efficiency (or inefficiency) of the activities of various managers of funds, calculated on the basis of the cost of a unit of scientific (scientific and technical) production, was determined. This analysis made it possible to build an efficiency line for the two main managers of funds (the Ministry of Environmental Protection and Natural Resources of Ukraine and the National Academy of Pedagogical Sciences of Ukraine) and to determine the general trend of inefficiency in the activities of other managers of funds (the Ministry of Education and Science of Ukraine, the Ministry of Health of Ukraine, National Academy of Medical Sciences of Ukraine and National Academy of Agrarian Sciences of Ukraine). An assessment of the prospects for increasing the effectiveness of the implementation of scientific research and the implementation of scientific and technical (experimental) developments was carried out, with the existing financing by the main managers of funds, which allowed to calculate the amount of a possible increase in the amount of funding for fundamental scientific research, applied scientific research and scientific and technical (experimental) development.

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Substantiation of Software for Automation of Accounting at the Yaltushkivska Experimental Breeding Station of the Institute of Bioenergy Crops and Sugar Beets of the National Academy of Agrarian Sciences of Ukraine

Cited by 3 publications

References 7 publications

Development of the concept of accounting in the conditions of functioning of integrated structures

Development of the concept of accounting in the conditions of functioning of integrated structures

Supply Chains: Becoming and Management Problems in Modern Conditions of Digitalization

Assessment of State Financing of Scientific and Technical Activities According to the Main Distributors of Funds in the Context of Ensuring Economic Efficiency

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