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СТРАТЕГІЧНИЙ УПРАВЛІНСЬКИЙ ОБЛІК В СИСТЕМІ ПРИЙНЯТТЯ ЕФЕКТИВНИХ УПРАВЛІНСЬКИХ РІШЕНЬ НА ПІДПРИЄМСТВІ 企业有效管理决策系统中的战略管理会计
Pub Date : 2024-01-07 DOI: 10.29038/2786-4618-2023-04-34-39
Н. Г. Ребрина
The article examines the specifics of the role of strategic management accounting in the process of making effective management decisions at the enterprise in modern conditions. The mechanism of the use of the tools of strategic management accounting by enterprises to ensure the achievement of competitive advantages in the market, as well as to increase the productivity of the management system, is considered. The relationship between strategic management accounting and the process of management decision-making is studied, taking into account that an effective strategic accounting system can become a key factor for successful business development. The main aspects of strategic management accounting are studied, including the definition of strategic goals, the collection and analysis of information, the development of key performance indicators and the identification of strategic alternatives. The influence of modern information technologies on the development of strategic management accounting and the possibilities of their implementation in practice are considered. It was determined that the use of strategic management accounting can provide enterprises with a systematic improvement in the quality of management decisions, reduce risks and increase the efficiency of business processes. The importance of strategic management accounting for ensuring the successful functioning of modern enterprises has been proved, and recommendations for improving this process have been formed. The key aspects of the internal and external environment that affect strategic management accounting are considered, including such factors as changes in legislation, the competitive situation on the market, changes in consumer demands, new technological trends, as well as the mechanism of their influence on the decision-making process and accounting. It was determined that strategic management accounting is a relevant tool for business entities in modern conditions of uncertainty and dynamic changes in the business environment, as it enables enterprises to be flexible and respond to changes in a timely manner, while creating conditions for achieving defined strategic goals. The importance of implementing strategic management accounting in modern business as a key factor in making effective management decisions in order to ensure the sustainable development of enterprises in dynamic conditions of market competition and uncertainty is proven.
文章探讨了战略管理会计在现代条件下企业有效管理决策过程中的具体作用。文章探讨了企业利用战略管理会计工具确保实现市场竞争优势以及提高管理系统生产力的机制。考虑到有效的战略会计系统可以成为企业成功发展的关键因素,研究了战略管理会计与管理决策过程之间的关系。对战略管理会计的主要方面进行了研究,包括战略目标的定义、信息的收集和分析、关键绩效指标的制定以及战略备选方案的确定。还考虑了现代信息技术对战略管理会计发展的影响及其在实践中实施的可能性。研究认为,使用战略管理会计可以系统地提高企业管理决策的质量,降低风险,提高业务流程的效率。战略管理会计对确保现代企业成功运作的重要性已得到证明,并形成了改进这一过程的建议。研究考虑了影响战略管理会计的内部和外部环境的主要方面,包括立法变化、市场竞争形势、消费者需求变化、新技术趋势等因素,以及这些因素对决策过程和会计的影响机制。经确定,战略管理会计是企业实体在商业环境不确定和动态变化的现代条件下的相关工具,因为它使企业能够灵活、及时地应对变化,同时为实现确定的战略目标创造条件。事实证明,在现代企业中实施战略管理会计非常重要,它是做出有效管理决策的关键因素,以确保企业在市场竞争和不确定性的动态条件下实现可持续发展。
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引用次数: 0
MAIN DIRECTIONS OF CONSULTING ACTIVITIES IN THE FIELD OF PERSONAL INCOME TAXATION AND AVOIDANCE OF DOUBLE TAXATION 个人所得税和避免双重征税领域咨询活动的主要方向
Pub Date : 2024-01-07 DOI: 10.29038/2786-4618-2023-04-40-46
Yuliya Grudzevych, M. Kulynych, Olena Skoruk
The article gives the reasons for its occurrence, structures the process of obtaining income outside the tax environment of Ukraine. Types of income and rates are described, definition of tax resident status is provided. The main provisions of international agreements, which taxpayers need to pay attention to, are presented, namely, types of activities and income, a list of taxes, their rates, and the presence of special conditions for their application. An important aspect of the study is the criteria for determining residency, including the period of residence in the country, the center of vital interests, business registration, and real estate acquisition. The article also provides an example of salary taxation by a resident of Ukraine, provided such income is generated in Lithuania, tax rates are given, the amount of taxes is calculated, and the process of crediting taxes withheld by a tax agent, declaring income, and paying the tax difference is detailed. The article also structures the process of declaring income received abroad, defines the sphere of professional interests of the consultant. Consultants for the specified type of activity can provide general consultations, check the reporting prepared by the taxpayer and provide a full range of services, which includes the calculation of the amount of income, the preparation of a tax declaration on property and income and further support, correspondence with the State Tax Service of Ukraine.
文章介绍了出现这种情况的原因,构建了在乌克兰税收环境之外获得收入的过程。对收入类型和税率进行了说明,对税收居民身份进行了定义。文章介绍了纳税人需要注意的国际协定的主要条款,即活动和收入类型、税种清单、税率以及适用这些税种的特殊条件。研究的一个重要方面是确定居住地的标准,包括在该国的居住期限、重要利益中心、商业登记和不动产购置。文章还提供了一个乌克兰居民工资纳税的例子,前提是该收入是在立陶宛产生的,文章给出了税率,计算了税额,并详细介绍了将税务代理扣缴的税款记入贷方、申报收入和支付税款差额的过程。该条款还规定了申报国外收入的程序,界定了顾问的职业利益范围。虷迮邿 郈郋郈郋郇 郱訄郕郋郇郋郈郋迮郕邽 郈郋郈郋郇 郱訄訇迮郱郈迮迮郇郇 郱訄郕郋郇郋郈郋迮郕邽 郈郋郈郋郇 郱訄郕郋郇郋郈郋迮郕邽 郱訄訇迮郱郈迮迮郇郇 郱訄郕郋郇郋郈郋迮郕邽 苺郕訄郇邽.
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引用次数: 0
ПОДАТКОВА ЗВІТНІСТЬ: СУТНІСТЬ ТА ПОРЯДОК СКЛАДАННЯ 纳税申报:本质和编制程序
Pub Date : 2024-01-07 DOI: 10.29038/2786-4618-2023-04-47-56
Анна Сафарова, Мирослава Кулинич, Олена Скорук, І.В. Матвійчук
The article analyzes the approaches of leading national scholars to the definition of the concept of "tax reporting". The author characterizes the necessity of tax reporting, since it characterizes the status of an enterprise's obligations related to the accrual and payment of taxes and other mandatory payments. Tax reporting is submitted to the tax authorities. The purpose of the article is to deepen theoretical research on the essence of the concept of "tax reporting", to disclose the methodology of its preparation with a view to improving its quality, reliability and objectivity. Summarizing the approaches of scholars to the essence of tax reporting, it is worth noting three approaches. According to the first one, tax reporting is considered as a set of documents containing information on the calculation of tax liabilities; according to the second one, it is considered as a set of actions of the taxpayer on preparation and submission of reports; according to the third one, it is considered as a set of consolidated interrelated indicators characterizing the activities of the enterprise for a certain period. Having studied the essence of the concept of "tax reporting", we propose to supplement Article 14 of the Tax Code of Ukraine with the following definition: tax reporting is reporting containing information on the tax liabilities of an enterprise by type of tax and fees. The Ministry of Finance of Ukraine regulates tax reporting by establishing forms of tax returns, calculations and reports by type of tax and fee. The tax reporting procedure can be divided into 4 stages: Stage 1 - selection of the required form of tax reporting in accordance with the type of tax/fee; Stage 2 - preparation of a tax return for the tax/fee, i.e., entering data directly; Stage 3 - verification of the document for correctness of preparation, compliance of the entered data with the accounting data, correctness of determination of the tax base, taxable object, tax rate; Stage 4 - signing of tax reports. Based on the study of tax reporting on national taxes and fees, it should be noted that not all forms contain information on the procedure for their preparation. For the preparation of individual forms by type of tax and fees, notes are used after the main part of the tax reporting. Therefore, we believe that the central executive body that ensures the formation and implementation of the state financial policy should develop recommendations on the preparation of tax reporting forms for those taxes and fees that do not have them, as this will contribute to better coverage of information on tax liabilities and significantly reduce the number of pages of tax reports.
文章分析了国内主要学者对 "纳税申报 "概念的定义方法。作者阐述了税务报告的必要性,因为它描述了企业在应计和缴纳税款及其他强制性付款方面的义务状况。纳税报告是向税务机关提交的。本文旨在深化对 "纳税报告 "概念本质的理论研究,揭示其编制方法,以提高其质量、可靠性和客观性。总结学者们对税务报告本质的研究方法,值得注意的有三种。第一种方法认为,纳税报告是包含税负计算信息的一系列文件;第二种方法认为,纳税报告是纳税人编制和提交报告的一系列行动;第三种方法认为,纳税报告是反映企业在一定时期内活动特点的一系列相互关联的综合指标。在对 "纳税报告 "概念的本质进行研究后,我们建议对《乌克兰税法》第 14 条作如下补 充:纳税报告是指包含企业按税费类型划分的纳税义务信息的报告。乌克兰财政部通过确定税费种类的纳税申报、计算和报告形式对纳税报告进行管理。报税程序可分为 4 个阶段:第 1 阶段--根据税费种类选择所需的报税形式;第 2 阶段--编制税费报税表,即直接输入数据;第 3 阶段--核实文件编制的正确性、输入数据与会计数据的一致性、确定税基、征税对象、税率的正确性;第 4 阶段--签署报税表。根据对国家税费纳税报告的研究,应该指出的是,并非所有表格都包含编制程序信息。在按税费类型编制个别表格时,在纳税报告的主要部分之后使用了注释。因此,我们认为,负责制定和实施国家财政政策的中央执行机构应为那些没有税费申报 表格的税费制定关于编制申报表格的建议,因为这将有助于更好地覆盖税负信息,并大大减 少纳税报告的页数。
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引用次数: 0
THE PROBLEMS OF THE FUNCTIONING OF THE STOCK MARKET OF UKRAINE UNDER THE CONDITIONS OF WAR STATE 战争状态下乌克兰证券市场的运作问题
Pub Date : 2024-01-07 DOI: 10.29038/2786-4618-2023-04-66-74
Наталія Проць, Софія Теслюк, Василь Проць
Introduction. The stock market is a multifunctional system that contributes to: accumulation of capital for investment in the production and social spheres; structural reorganization of the economy; positive dynamics of the social structure of society; improving the welfare of citizens, due to the ownership and free disposal of securities. The Russian Federation's full-scale war with Ukraine, which has lasted for more than a year and a half, has brought Ukraine large-scale financial and economic instability, which is manifested in the deterioration of the socio-economic condition and the deterioration of the state of the financial system, regarding its performance of its functions. The purpose of the article is to understand the processes of development and analysis the main trends of the current state and to identify the problems of the functioning of the stock market of Ukraine under martial. The results. The main ways of attracting funds on the stock market are: 1) covering the shortage of money for financing activities; 2) restarting and modernization of existing capacities; 3) replenishment of working capital, restructuring of indebtedness; 4) development of core activities and maintenance of production level; 5) development of innovative projects and diversification of activities; 6) creation of an enterprise, subsidiary companies and structural units; 7) development of financial infrastructure; 8) formation of exchange history. During the studied period, the stock market in Ukraine consisted only of DGB, the rest of the instruments were small deals that did not have a significant impact on liquidity. In order to restore Ukraine in the post-war period, business development requires the involvement of additional sources of financing. Therefore, planning and preparing new financing mechanisms today will increase the chances of success on the stock market. Among the main problems that have arisen acutely on the way to the recovery and development of the stock market are: insufficient legislative regulation; low liquidity (in the event of a crisis situation on the stock market, as well as when investors wish to sell their own securities, the market is unable to fully absorb the volume being sold, as a result, sellers significantly reduce prices and the market falls; lack of new financial instruments (a low share of shares the stock market of Ukraine in the pre-war period and the dominance of bonds in the conditions of military aggression). Conclusions. The main priorities for the development of the Ukrainian stock market are: - the creation of an appropriate legal framework that will regulate the rights and obligations of all participants in the stock market and ensure the creation of an appropriate system for the protection the rights of investors and securities owners; - integration of the domestic stock market into international financial markets; - the development of the stock market infrastructure and the development of a wide rang
引言。证券市场是一个多功能系统,有助于:积累用于生产和社会领域投资的资本;经济结构重组;社会结构的积极动态;由于证券的所有权和自由处置,改善公民的福利。俄罗斯联邦与乌克兰的全面战争持续了一年半多,给乌克兰带来了大规模的金融和经济不稳定,表现为社会经济状况的恶化和金融体系在履行职能方面的状况恶化。本文旨在了解发展进程,分析当前状态的主要趋势,并找出乌克兰股票市场在紧张状态下的运行问题。其结果是。股市吸引资金的主要方式有1) 弥补融资活动的资金短缺;2) 重新启动现有能力并使其现代化;3) 补充流动资金,调整债务结构;4) 发展核心活动并保持生产水平;5) 发展创新项目并使活动多样化;6) 创建企业、子公司和结构单位;7) 发展金融基础设施;8) 形成交易所历史。在研究期间,乌克兰的股票市场仅由 DGB 组成,其他工具均为小规模交易,对流动性影响不大。为了在战后恢复乌克兰的经济,企业发展需要更多资金来源的参与。因此,今天规划和准备新的融资机制将增加在证券市场上取得成功的机会。在恢复和发展股票市场的道路上出现的主要问题包括:立法监管不足;流动性低(在股票市场出现危机的情况下,以及当投资者希望出售自己的证券时,市场无法完全吸收出售的数量,因此,卖方大幅降低价格,市场下跌;缺乏新的金融工具(战前乌克兰股票市场的股票份额较低,在军事侵略条件下债券占主导地位)。结论。乌克兰股票市场发展的主要优先事项是- 建立适当的法律框架,规范股票市场所有参与者的权利和义务,确保建立适当的制度保护投资者和证券所有者的权利; - 将国内股票市场融入国际金融市场; - 发展股票市场基础设施,开发各种工具,为市场参与者提供有效的互动机制; - 形成符合国际市场规范的股票市场新基础设施(新模式);发展金融市场部分(银行、保险、养老金部门等); - 提高投资知识和能力,以适应新的金融市场环境; - 发展金融市场部分(银行、保险、养老金部门等); - 发展金融市场部分(银行、保险、养老金部门等); - 发展金融市场部分(银行、保险、养老金部门等); - 发展金融市场部分(银行、保险、养老金部门等); - 发展金融市场部分(银行、保险、养老金部门等); - 发展金融市场部分(银行、保险、养老金部门等)。提高居民的投资知识水平。
{"title":"THE PROBLEMS OF THE FUNCTIONING OF THE STOCK MARKET OF UKRAINE UNDER THE CONDITIONS OF WAR STATE","authors":"Наталія Проць, Софія Теслюк, Василь Проць","doi":"10.29038/2786-4618-2023-04-66-74","DOIUrl":"https://doi.org/10.29038/2786-4618-2023-04-66-74","url":null,"abstract":"Introduction. The stock market is a multifunctional system that contributes to: accumulation of capital for investment in the production and social spheres; structural reorganization of the economy; positive dynamics of the social structure of society; improving the welfare of citizens, due to the ownership and free disposal of securities. The Russian Federation's full-scale war with Ukraine, which has lasted for more than a year and a half, has brought Ukraine large-scale financial and economic instability, which is manifested in the deterioration of the socio-economic condition and the deterioration of the state of the financial system, regarding its performance of its functions. \u0000The purpose of the article is to understand the processes of development and analysis the main trends of the current state and to identify the problems of the functioning of the stock market of Ukraine under martial. \u0000The results. The main ways of attracting funds on the stock market are: 1) covering the shortage of money for financing activities; 2) restarting and modernization of existing capacities; 3) replenishment of working capital, restructuring of indebtedness; 4) development of core activities and maintenance of production level; 5) development of innovative projects and diversification of activities; 6) creation of an enterprise, subsidiary companies and structural units; 7) development of financial infrastructure; 8) formation of exchange history. \u0000During the studied period, the stock market in Ukraine consisted only of DGB, the rest of the instruments were small deals that did not have a significant impact on liquidity. In order to restore Ukraine in the post-war period, business development requires the involvement of additional sources of financing. Therefore, planning and preparing new financing mechanisms today will increase the chances of success on the stock market. \u0000Among the main problems that have arisen acutely on the way to the recovery and development of the stock market are: insufficient legislative regulation; low liquidity (in the event of a crisis situation on the stock market, as well as when investors wish to sell their own securities, the market is unable to fully absorb the volume being sold, as a result, sellers significantly reduce prices and the market falls; lack of new financial instruments (a low share of shares the stock market of Ukraine in the pre-war period and the dominance of bonds in the conditions of military aggression). \u0000Conclusions. The main priorities for the development of the Ukrainian stock market are: \u0000- the creation of an appropriate legal framework that will regulate the rights and obligations of all participants in the stock market and ensure the creation of an appropriate system for the protection the rights of investors and securities owners; \u0000- integration of the domestic stock market into international financial markets; \u0000- the development of the stock market infrastructure and the development of a wide rang","PeriodicalId":178739,"journal":{"name":"Economic journal of Lesya Ukrainka Volyn National University","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FEATURES OF PUBLIC PROCUREMENT IN EXTREME CONDITIONS OF STATE FUNCTIONING 在国家运作的极端条件下公共采购的特点
Pub Date : 2024-01-07 DOI: 10.29038/2786-4618-2023-04-75-82
Микола Карлін, Артур Больчук
The article reveals the role of public procurement in the public finance system of Ukraine in the extreme conditions of its operation in the last 15 years and the need to overcome the long-term consequences of the coronavirus pandemic and Russia's war against our country. The need to strengthen state regulation of this process is emphasized, since in the extreme conditions of the functioning of Ukraine, only the state can effectively resist the specified challenges, as well as the so-called "black swans". At the same time, the erroneous transfer of the so-called military tax on citizens' incomes from the budgets of local self-government bodies to the State Budget of Ukraine in 2024 is emphasized, which contradicts the provisions of the Budget Code of Ukraine. The authors also analyzed the features of public procurement in the EU countries to eliminate the consequences of the coronavirus and the energy blockade of the countries of the European Union by Russia after its war against Ukraine. It is emphasized that in these conditions EU countries accelerate the implementation of "green" projects and allocate additional funds for them, which is important to take into account in Ukraine in the process of rebuilding its economy. The article examines the problems that exist in Ukraine under martial law when conducting tender procurements and taxing their Ukrainian participants, as well as problems in the activities of the country's controlling structures in the field of public procurement control and planned ways to overcome them, taking into account the experience of the countries of the European Union. primarily Poland. It is emphasized that a significant part of the problems in the defense sphere of Ukraine can be solved by innovative entrepreneurship with a significant increase in public orders for similar products. The authors also substantiate the directions of reforming the mechanism of public procurement in Ukraine in the conditions of reconstruction, taking into account the experience of the EU countries regarding measures to introduce the European Green Course; identified financial positives and problems of public procurement after the entry into force of the new version of the Law of Ukraine "On Public Procurement"; researched forms of financial responsibility of participants and customers of public procurement in Ukraine under martial law and their effectiveness.
文章揭示了乌克兰公共财政体系中公共采购在过去 15 年极端运行条件下的作用,以及克服冠状病毒大流行和俄罗斯对我国发动战争的长期后果的必要性。强调需要加强国家对这一过程的监管,因为在乌克兰运作的极端条件下,只有国家才能有效地抵御特定的挑战以及所谓的 "黑天鹅"。苺 郱訄郕郋郇郋郈郋迮郕邽 郈郋郈郋郇 郱訄郕郋郇郋郈郋迮郕邽 郱訄郕郋郇郋郈郋迮郕邽 郱訄郕郋郇郋郈郋迮郕邽 郈郋郈郋郇 郱訄郕郋郇郋郈郋迮郕邽 郱訄郕郋郇郋郈郋迮郕邽 赲迡郈郋赲迡郇郋 迡迮迠訄赲郇郋 2024 郋郕.作者还分析了欧盟国家为消除冠状病毒后果和俄罗斯对乌克兰战争后对欧盟国家的能源封锁而进行的公共采购的特点。文章强调,在这些条件下,欧盟国家加快了 "绿色 "项目的实施,并为这些项目划拨了额外资金,这一点对于正在重建经济的乌克兰来说非常重要。文章结合欧盟国家(主要是波兰)的经验,探讨了乌克兰在戒严法下进行招标采购和对乌克 兰参与者征税时存在的问题,以及国家控制机构在公共采购控制领域的活动中存在的问题和 克服这些问题的计划方法。作者强调,乌克兰国防领域的大部分问题可以通过创新创业来解决,同时大幅增加同类产品的公共订单。
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引用次数: 0
ОСОБЛИВОСТІ МЕНЕДЖМЕНТУ В УМОВАХ BANI-СВІТУ 巴尼世界的管理特点
Pub Date : 2024-01-07 DOI: 10.29038/2786-4618-2023-04-97-103
Надія Буняк
Today, rapid changes have become the norm for domestic enterprises. They encourage them to search for new effective management tools and change the management paradigm in general. Under these circumstances, managing the development of an enterprise is an extremely challenging task for managers at all levels of management, as only those enterprises that are able to adapt their management system to new challenges and opportunities to improve performance will be able to survive. The modification of the basic elements of the management process is closely of the fundamental change in the defining parameters of the environment and the formation of new realities of business. The BANI world order requires the management of enterprises to develop new management models that would ensure rapid adaptation to new circumstances. The BANI world is an extremely unstable world order in which changes are chaotic under the influence of global systemic changes, and technology development is occurring at an extremely rapid pace. In order to survive in the BANI world, a business entity needs to adapt and reorient quickly, be flexible and anti-fragile, think non-linearly, and form emotional supports, including developing empathy and emotional intelligence. In this regard, the modern management paradigm should be based on a systemic and situational approach to management and managerial art. The main principles of effective work of a modern manager in the BANI world are: flexibility and adaptability; innovation; risk-orientation; dynamism; efficiency; complexity; stress resistance; care for the interests of society and environmental protection; impartiality of thinking. The most effective tools for ensuring the effective functioning of enterprises in the BANI world order are the Agile-approach, design thinking technology, and value approach. Changing business conditions require modern managers to have not only traditional "hard skills" and "soft skills" but also "meta skills". The main qualities required of a modern manager are adaptability; critical and creative thinking; empathy; high emotional and social intelligence; creativity; ability to build horizontal relationships with employees; and the ability to make informed management decisions in the face of limited information.
如今,快速变革已成为国内企业的常态。它们促使企业寻找新的有效管理工具,并从总体上改变管理模式。在这种情况下,管理企业的发展对各级管理人员来说都是一项极具挑战性的任务,因为只有那些能够使其管理系统适应新挑战和新机遇以提高业绩的企业才能生存下去。管理过程基本要素的改变与环境定义参数的根本变化和新的商业现实的形成密不可分。BANI 世界秩序要求企业管理层开发新的管理模式,以确保迅速适应新环境。BANI 世界是一个极不稳定的世界秩序,在全球系统性变化的影响下,世界秩序的变化是混乱的,技术发展的速度也是极快的。为了在 BANI 世界中生存,企业实体需要快速适应和调整方向,具有灵活性和反脆弱性,进行非线性思考,并形成情感支持,包括培养同理心和情商。在这方面,现代管理范式应基于系统和情景的管理方法和管理艺术。BANI 世界中现代管理者有效工作的主要原则是:灵活性和适应性;创新;风险导向;活力;效率;复杂性;抗压性;关心社会利益和环境保护;思维的公正性。确保企业在 BANI 世界秩序中有效运作的最有效工具是敏捷方法、设计思维技术和价值方法。不断变化的商业环境要求现代管理者不仅要有传统的 "硬技能 "和 "软技能",还要有 "元技能"。现代管理者需要具备的主要素质包括:适应能力;批判性和创造性思维;同理心;高情商和高社会智商;创造力;与员工建立横向关系的能力;以及在信息有限的情况下做出明智管理决策的能力。
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引用次数: 0
ТРАНСФОРМАЦІЯ БІЗНЕСУ В УМОВАХ ІНФОРМАЦІЙНО-МЕРЕЖЕВОЇ ЕКОНОМІКИ 信息和网络经济中的企业转型
Pub Date : 2024-01-07 DOI: 10.29038/2786-4618-2023-04-26-33
Микола Дзямулич, Олена Стащук, Тетяна Шматковська, Леся Гаряга
The article examines the features of the transformation of modern business in the conditions of the information and network economy and the new challenges and opportunities associated with this process in the field of economic activity. The features of such a transformation are analyzed and its impact on entrepreneurship and the economic system as a whole is determined. It has been proven that there is currently a transition from traditional business models to flexible, adaptive systems that are able to effectively respond to rapid and dynamic changes in market demand and market competition conditions. It was determined that the information and network economy creates conditions for the deep integration of technologies into all aspects of modern business processes. The impact of digital technologies on the functional interaction between business entities in the process of economic activity is considered. It has been proven that network structures make it possible to form new models of economic cooperation by combining various industries and individual enterprises into large complex ecosystems, which opens up wide opportunities for the creation of new innovative products and services, as well as for the development of new markets. It was determined that the challenges facing modern enterprises in the conditions of the information and network economy consist in changing consumer requests, increasing the impact of cyber threats on business processes, as well as forming an objective need for enterprises to constantly update technologies in order to properly adapt to changing business conditions - environments. The specifics of the response of modern business to the challenges of the information and network economy, which can provide enterprises with the appropriate level of competitiveness and provide conditions for their sustainable development, are highlighted. It has been proven that innovations in management strategies, the use of the latest digital and information technologies, as well as the active participation of business in network relations become key components of successful business transformation in new economic conditions. It was determined that the information and network economy, in which the importance of data exchange and the use of digital technologies for optimizing business processes is growing, forms new paradigms in management and entrepreneurship. The role of artificial intelligence, the Internet of Things and blockchain technologies in the formation of modern effective business models is considered. It was determined that the development of digital tools contributes not only to automation, but also to rethinking the essence of resource management strategies, interaction with customers and the creation of fundamentally new innovative products.
文章探讨了现代企业在信息和网络经济条件下的转型特点,以及经济活动领域与这一进程相关的新挑战和新机遇。文章分析了这种转型的特点,并确定了其对创业和整个经济体系的影响。事实证明,目前正在从传统的商业模式向灵活、适应性强的系统过渡,这种系统能够有效应对市场需求和市场竞争条件的快速动态变化。信息和网络经济为将技术深度融入现代业务流程的各个方面创造了条件。研究考虑了数字技术对经济活动过程中企业实体之间功能互动的影响。事实证明,网络结构可以将各行各业和单个企业结合成大型复杂的生态系统,从而形成新的经济合作模式,这为创造新的创新产品和服务以及开发新的市场提供了广阔的机会。在信息和网络经济条件下,现代企业面临的挑战包括:消费者要求不断变化,网络威胁对业务流程的影响不断增加,以及企业客观上需要不断更新技术,以适当适应不断变化的业务条件和环境。本文强调了现代企业应对信息和网络经济挑战的具体措施,这些措施可以为企业提供适当的竞争力水平,并为企业的可持续发展提供条件。事实证明,管理战略的创新、最新数字和信息技术的使用以及企业对网络关系的积极参与,已成为新经济条件下企业成功转型的关键要素。在信息和网络经济中,数据交换和利用数字技术优化业务流程的重要性与日俱增,形成了管理和创业的新范式。研究考虑了人工智能、物联网和区块链技术在形成现代有效商业模式中的作用。研究认为,数字工具的发展不仅有助于实现自动化,还有助于重新思考资源管理战略的本质、与客户的互动以及从根本上创造新的创新产品。
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引用次数: 0
MARKETING APPROACHES TO THE CREATION OF NEW FORMATS OF TRADE 创造新贸易形式的营销方法
Pub Date : 2024-01-07 DOI: 10.29038/2786-4618-2023-04-174-182
Алла Лялюк, Ілля Степанюк
The article analyzes modern trade formats (hypermarket, supermarket,boutique, convenience store, deli, department store, warehouse store, secondhand, cash&carry), notes the influence on the change of trade formats in Ukraine under the influence of it, investigates the development of shops of the «Vape Shop» type, based on the analysis of foreign literature sources, describes examples of the successful application of modern marketing approaches to the creation of new trade formats: facial recognition , virtual reality, experimental stores, the role of franchising in the creation of new formats of trade is substantiated and it is emphasized that the use of social networks is a powerful marketing tool for franchise business, significant attention is paid to the issue of green trade and its impact on consumers, the impact of investments in private entrepreneurship and trade in particular is shown, it  was emphasized that one of the key areas where entrepreneurs use artificial intelligence is personalization. AI enables the analysis of large volumes of consumer data and the creation of personalized recommendations that help increase sales and improve the customer experience.a conclusion is drawn about the expediency of applying new marketing approaches in the practice of domestic trade.
文章分析了现代贸易业态(大型超市、超市、精品店、便利店、熟食店、百货商店、仓储式商店、二手店、现购自运),指出了在其影响下乌克兰贸易业态变化的影响,在分析国外文献资料的基础上研究了 "Vape Shop "类型商店的发展,介绍了成功应用现代营销方法创建新贸易业态的实例:研究证实了特许经营在创建新贸易形式中的作用,并强调社交网络的使用是特许经营业务的强大营销工具,对绿色贸易问题及其对消费者的影响给予了极大关注,展示了投资对私营企业尤其是贸易的影响,强调企业家使用人工智能的关键领域之一是个性化。人工智能能够分析大量消费者数据并创建个性化建议,从而帮助提高销售额并改善客户体验。
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引用次数: 0
МІЖНАРОДНИЙ ТА НАЦІОНАЛЬНИЙ ТУРИЗМ В ПЕРІОД СВІТОВОЇ РЕЦЕСІЇ ТА РОСІЙСЬКО-УКРАЇНСЬКОЇ ВІЙНИ: ПЕРСПЕКТИВИ ПОВОЄННОГО ВІДНОВЛЕННЯ 全球经济衰退和俄乌战争期间的国际和国内旅游业:战后恢复的前景
Pub Date : 2024-01-07 DOI: 10.29038/2786-4618-2023-04-12-25
Н.Г. Науменко, Ольга Рожко
The article focuses on the functioning of the global and national tourism industry after the end of the COVID-19 pandemic and during the first two years of the Russian-Ukrainian war. The relevance of the work is enhanced by the fact that the tourism industry is the first to suffer in times of political and financial crises. But despite this, it is the most profitable in a period of stable functioning of state institutions that ensure overall economic growth. The paper analyzes the importance of stable functioning of the hospitality sector in wartime, further development of the hotel and restaurant business, search for ways to maximize profits, and rethinking the existing foreign experience of countries in the territory of which military operations took place, which had a devastating effect on the tourism sector. The development of domestic tourism requires the introduction of innovative approaches (development of new hiking routes, stabilization of mental health of military personnel undergoing rehabilitation, integration of IDPs into social and public life of large cities, reconstruction of old and promotion of new tourist locations in accordance with the needs of time and public demands, development of "memory routes") to expand the list of traditional services and introduction of digital technologies, which facilitates business and expands the range of future consumers.  
文章重点介绍了 COVID-19 大流行结束后以及俄乌战争头两年全球和国家旅游业的运作情况。在政治和金融危机时期,旅游业首当其冲,这一事实增强了文章的相关性。但尽管如此,在确保整体经济增长的国家机构稳定运行时期,旅游业却是最有利可图的。本文分析了战时酒店业稳定运行的重要性,进一步发展酒店和餐饮业,寻找利润最大化的途径,以及反思发生军事行动的国家的现有国外经验,这些都对旅游业造成了破坏性影响。国内旅游业的发展需要引入创新方法(开发新的徒步旅行路线、稳定正在接受康复治疗的军人的心理健康、让国内流离失所者融入大城市的社会和公共生活、根据时代需要和公众需求重建旧的旅游景点并推广新的旅游景点、开发 "记忆路线"),以扩大传统服务项目清单,并引入数字技术,从而为业务提供便利并扩大未来消费者的范围。
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引用次数: 0
INTERBUDGETARY RELATIONS IN THE SYSTEM OF BUDGET REGULATION 预算管理制度中的预算间关系
Pub Date : 2024-01-07 DOI: 10.29038/2786-4618-2023-04-57-65
Наталія Проць, Тарас Костенюк
Introduction. The article is devoted to the study of the essence of interbudgetary relations in the system of budgetary regulation, key aspects of their regulation, instruments of interbudgetary relations and their application in Ukraine under martial law. The purpose of the article. The purpose and objective of the article is to study the essence and relevance of the problem of formation of interbudgetary relations under martial law. Results. The author analyzes the approaches and defines various aspects of the essence of intergovernmental fiscal relations based on the literature. The characteristics of different approaches to the interpretation of the essence of the concept of ‘intergovernmental fiscal relations’ are presented. The mechanism of horizontal equalization of the tax capacity of the territory is outlined according to the Budget Code of Ukraine. The mechanism of transferring intergovernmental transfers from the state budget to local budgets and intergovernmental transfers between local budgets is determined. The author considers the types of subsidies and subventions provided from the State budget to local budgets. Their amounts are analyzed. It is proved that the system of horizontal financial equalization redistributes financial resources in favor of those local authorities which have an imbalance and provides partial compensation for the losses of local budgets of territorial communities from the lack of personal income tax. Conclusions. It is concluded that the financial basis for the development of any state is budgetary funds. Interbudgetary relations are the main instrument for ensuring the proper functioning of the national budget system.
导言。本文致力于研究预算调节体系中预算间关系的本质、预算间关系调节的主要方面、预算间关系的工具及其在乌克兰戒严法下的应用。文章的目的。文章的目的和目标是研究在戒严状态下形成预算间关系问题的实质和相关性。结果。作者根据文献分析了政府间财政关系本质的各种方法和定义。介绍了解释 "政府间财政关系 "概念本质的不同方法的特点。根据《乌克兰预算法》概述了领土税收能力的横向均衡机制。确定了从国家预算向地方预算转移政府间资金和地方预算之间转移政府间资金的机制。作者对国家预算向地方预算提供的补贴和补助类型进行了研究。对其金额进行了分析。事实证明,横向财政均衡制度将财政资源重新分配给那些不平衡的地方当局,并部分补偿地方社区预算因缺乏个人所得税而造成的损失。结论结论是,任何国家发展的财政基础都是预算资金。预算间关系是确保国家预算体系正常运行的主要手段。
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引用次数: 0
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Economic journal of Lesya Ukrainka Volyn National University
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