Enterprises In Modern Economic Conditions Research Articles

МЕТОДИЧНІ ЗАСАДИ ОБЛІКУ ТА ОПОДАТКУВАННЯ ОПЕРАЦІЙ ВІДПОВІДАЛЬНОГО ЗБЕРІГАННЯ ТА ОРЕНДИ

In today's conditions of a shortage of own financial resources in enterprises and the lack of the possibility of obtaining loans, the most affordable and effective way of financing the current needs in the organization of the enterprise's activities is the lease of fixed assets. Places for storing stocks and warehouses are needed by enterprises of almost any industry and field of activity. The easiest way to get such non-negotiable assets at your disposal to ensure your specialized activity is to enter into a lease relationship. On the other hand, in the current crisis conditions, for some enterprises and organizations, even the use of lease schemes of relationships can be a burdensome process that requires the diversion of resources to the maintenance of leased space. For a business whose activity is connected with certain material values, the need to organize the storage of its products or goods in a warehouse is extremely important. Renting or buying warehouse space in the short term may not be profitable for the enterprise. It is necessary to organize unloading and loading of goods or products, purchase warehouse equipment, install video surveillance and security alarms, hire staff. One of the work organization options is the outsourcing of warehouse processes and the use of a responsible storage service. This article examines the importance of leasing primary assets as a strategic mechanism to meet the current needs of businesses, especially in the context of limited credit opportunities and a deficit in their own financial resources. The authors thoroughly analyze various aspects and forms of leasing relationships, including full-service leasing, "pure" and "general" leasing, as well as their specific characteristics. A significant role in the study is the impact of modern information technologies on leasing relationships, particularly through the concept of "sharing". The issue of responsible storage as a key component of the logistical chain, which is of great importance for businesses, is separately highlighted. The authors propose new approaches to the methodology of reflecting costs for services of responsible storage and leasing, aimed at increasing the accuracy of calculations for the tax base of corporate income tax. The article makes a substantial contribution to the understanding of the complexity of leasing relationships and their impact on the financial stability of enterprises in modern economic conditions.

SUBSTANTIATION OF THE NEED TO IMPLEMENT A CONTINUOUS INFORMATION SECURITY PROCESS AT ENTERPRISES

The article discusses information security in the system of an industrial enterprise. Attention is focused on the need to implement a continuous information security process to protect all information assets from leaks, theft and unauthorized disclosure, the main provisions of information security management standards are analyzed. Objective: To optimize the methods of software protection of modern industrial enterprises, as well as to reduce threats and vulnerabilities related to information security at enterprises. Method or methodology of the work: In the process of investigating the problem, analytical methods of analysis were used. Results: The need to use ISO/IEC 27001 standards and the PDCA (Plan-Do-Check-Act) model at industrial enterprises of high-tech sectors of the economy in order to reduce threats and losses of information security, identify critical factors that negatively affect business processes and the enterprises themselves. Practical implications: The results obtained can be used as a theoretical basis for existing assessments of information security tools and automated security systems at high-tech industrial enterprises in modern economic conditions.

THE COMPETITIVENESS OF ENTERPRISES IN A KNOWLEDGE-BASED ECONOMY

Purpose- The aim of the study was to show the issue of the competitiveness of enterprises in mod-ern economic conditions, where knowledge becomes particularly important - its place in the com-pany's resources, the extent to which it is used, the way in which it is collected or treated as an indispensable factor in the creation of competitive strategies. Design/methodology/approach- In this study, various research methods have been used, including: descriptive and comparative methods and induction. The choice of methods has been determined by the available research materials relating to business competitiveness and knowledge. The descripti-ve method is used to present key issues of this paper, in particular for historical considerations of competitiveness. The comparative method has been used wherever different positions have been presented and described or the selected research area has been discussed. In addition, the article uses a literature review, carried out using both Polish and foreign language positions. Findings- The results of this study show that the competitiveness of businesses is a very complex issue. The competitiveness of Polish small and medium-sized enterprises, which were the subject of the study, is unsatisfactory. This is probably due to internal and external factors. Among the exter-nal factors, it is worth mentioning, for example, the lack of systemic solutions related to cooperation in the triad science-business-administration, the lack of coherent solutions concerning the commer-cialisation of knowledge, which may result from the lack of tradition of such forms of cooperation in Poland. Moreover, Polish entrepreneurs operate within the framework of a free market economy for a relatively short period of time (conventionally, 1989 is assumed to be the beginning of social and economic transformations in Poland), which means that they often face problems that already exist in highly developed countries only in the past or do not exist in such intensity (finance, access to technology).Limitations/applications of testing- It should be stressed that the study was restricted to Polish small and medium-sized industrial enterprises. When analysing the results of the study, it should be borne in mind that the operating conditions of all entities change over time.Practical effects- The results of these studies have both theoretical and practical implications. In theoretical terms, they can contribute to further research into the issue of competitiveness, and can give rise to a broad academic discussion, especially in those areas that are not presented here but are important from the point of view of competitiveness. In practical terms, the results of research can inspire entrepreneurs to revise or strengthen their pro-innovative and pro-competitive activities. Orginality- This article makes a real contribution to the development of research relating to the competitiveness of small and medium-sized enterprises operating in a knowledge-based economy. The results of the research will provide an opportunity to broaden the research areas in the future and for managers and other entities they can provide a base of knowledge about competitiveness

EFFICIENCY OF ACTIVITY AND MANAGEMENT OF THE ENTERPRISE IN THE CONDITIONS OF POST-WAR RECONSTRUCTION

The economic growth of the national economy, first of all, depends on the level of production development. It is production that forms the basis of the economy of any state. Successful functioning of enterprises in modern economic conditions largely depends on various factors of external and internal environment, as well as on how effectively and purposefully the enterprise is engaged in innovation activities. Growth of economy of any country occurs due to two factors only: accumulation of capital (means of production, raw materials) and deepening of division of labor. The creation and accumulation of capital is carried out by entrepreneurs when they invest part of their profits in means of production, raw materials and inputs. The greater the profit of entrepreneurs, the more they invest in the creation of new capital. The development and implementation of innovations at the enterprise should contribute to the growth of the technical and technological base of the enterprise, which is a part of the production capital materialized in buildings, structures, machinery, equipment and other means of labor, which are repeatedly used in production, transferring their value to the finished product. Manufacturing, services, transportation, and even agriculture are using an increasingly wide range of digital technologies. The underlying technologies and processes have far-reaching implications for the organization of work, production and commerce, reinforcing the existing organizational and geographic dispersion of knowledge-intensive production functions and occupational groups. Companies using digital technologies can improve the efficiency of their organizations and gain opportunities to access and serve consumers more easily, accelerate product development, and create new goods and services at lower costs without the need for extensive systems-level expertise or in-house IT staff.

Innovation project as a transformation process

In order to develop the economy and achieve the goals of the strategic development of the state, more and more attention is paid to the management of innovations and projects implemented on their basis. Since 2005, the main directions of the state policy in the field of science and innovation development have been approved in Russia, and since then the concept of innovation project, which combines two terms innovation and project, has become especially significant for the development of science and the Russian economy. The article provides a brief excursion into the historical formation of the term: the thoughts of the ancient Greek philosophers who became the founders of the term Aristotle, J. Schumpeter, who invested in the term the meaning of innovation, innovation, as well as creative activity, as a result of which manufacturers create a new product or service, are considered. unknown to the population or the market, or endow already known objects with new properties. The paper determines that an innovative project is a complex process, which, in turn, can be considered from three positions: as new knowledge, from the point of view of introducing innovations into practice, and as the dissemination of innovative experience in various areas of public life. This paper presents a historical digression into the concept of an innovative project. analysis of theoretical approaches to the definition of the term innovation project: a review of the definitions given by domestic and foreign authors in their research is presented, the role of innovation in modern economics is studied. Particular attention is paid to the study of the definition, essence, criteria for innovative projects in the framework of the International Standard for Project Management ISO 21500:2012. In addition, the paper considers the stages of implementation of innovative projects at the enterprise, as well as the content, characteristics, classification and features of the implementation of innovative projects within the framework of enterprises in modern economic conditions. An overview is presented on the innovation project management model, as well as statistical indicators of the implementation of innovative projects in industries and the reasons why enterprises initiate their start.

THE ISSUE OF INSTITUTIONALIZATION OF THE INFORMATION ECONOMY IN THE CONTEXT OF NATIONAL ECONOMIC INTERESTS

The article reflects the issues of determining the possible institutional foundations of the information economy in the context of national economic interests. A theoretical study has been carried out on the concept of institutionalization and it has been proved that the institutionalization of the information economy in the context of national economic interests should be aimed at creating effective relationships between institutions in the field of production, distribution, exchange and consumption of information, which will allow us to derive a system of national economic interests. a new level is able to ensure the effective functioning of the economy as a whole. The concept of "institutionalization of the information economy" is defined as the process of defining and fixing economic norms, rules, behaviors and decision-making principles that regulate interaction to meet the needs of all members of the information institutional environment. All institutions of the information economy can be divided into institutions of management, support and development institutions. To date, a system of management and support institutions has almost been formed in Ukraine, and the system of development institutions requires further improvement. The balance of economic interests at the national, regional and local levels has an ambiguous structure.This can be a balance of both individual (the interests of the individual, the team) and common interests (the interests of enterprises, organizations, institutions), which is manifested in the most important principles for the derivation of institutional forms of national economic interests arising from the general prerequisites for the development of related goals, objectives, the effect of collective processes that systematically synthesize the country’s macroeconomics. It is proved that the economic interests of enterprises in modern economic conditions are characterized by a higher degree of uncertainty, rapid changes in market conditions, economic conditions, which puts forward new requirements for making effective management decisions. Thanks to the development of information technologies, a new economic virtual space is being formed, where new business conditions are defined that are different from traditional types of economic activity, new opportunities for enterprises appear, which leads to the formation of new ways of realizing economic interests. Attention is focused on the fact that the transition to a new degree of economic development requires an increase in innovative activity and a new approach to innovation, including economic and social features, activation of the innovative potential of enterprises and industries in the information economy. The analysis of trends in the development of the IT sector in the national economy is carried out, the main provisions are given regarding the importance of ICT in ensuring the national economic interests of society.

The state and development of small and medium-sized enterprises in the Russian Federation

The paper analyzes the state of development of small and medium-sized enterprises in the Russian Federation in the context of key indicators: the number of subjects, financial results, turnover and average number of employees. The purpose of the study is to assess the state of development of small and medium-sized enterprises in modern economic conditions. The research methodology is based on the application of statistical dynamic analysis. To visualize the development of the economic situation, the method of graphic images was applied. The results of the analysis showed that, in general, the number of small and medium-sized enterprises is increasing. Nevertheless, the structure of such growth is heterogeneous. In particular, it was confirmed that the greatest contribution to the increase in the number of SMEs is made by microenterprises. The results of statistical analysis can be used in building a comprehensive policy to manage the level of SME development, including the selection of support tools.

INNOVATIVE MODEL OF APPLICATION OF OWN FINANCIAL RESOURCES IN THE PROCESS OF SELF-FINANCING AGRICULTURE

Purpose. The aim of the article is to define an innovative model of using one's own financial resources in the agricultural sector to increase the efficiency of self-financing and ensure the sustainable development of agricultural enterprises. Methodology of research. The use of methods of analysis and synthesis made it possible to determine modern methods and principles of financing innovative activities of enterprises. Conducting generalizations revealed the main advantages and disadvantages of using individual components of own financial resources in the process of self-financing of innovative development of agrarian enterprises. Tabular and graphic methods allowed to visually display the current state of sources of financing of agricultural enterprises in Ukraine. Findings. It was revealed that currently the main method of financing Ukrainian farmers is self-financing, and retained earnings play a key role among the sources of own financial resources. The gradual increase in the amount of profit capitalization has a positive effect on the expanded reproduction of agricultural production, but these funds are not enough to ensure large-scale and costly innovative projects. A model of financing the innovative development of agricultural enterprises through the use of a combined set of financing sources is proposed, in which self-financing should play a key role. It has been proven that when financing the innovative development of the agrarian sector, support from the state is critically necessary. Originality. The methods and principles of financing innovative activities are summarized, which made it possible to form a model of financing innovative development of agrarian enterprises. The advantages and disadvantages of using individual components of the own financial resources of agrarian enterprises in modern economic conditions are determined, which will allow to create competitive advantages for agrarians through the combination of methods of financing innovative transformations in the future. Practical value. The theoretical and methodological provisions of this study deepen the practical toolkit of effective management of one's own financial resources and contribute to the development of innovative processes in the agricultural sector. Key words: innovations, own capital, self-financing, profit capitalization, depreciation.

Системні концепти оцінки інтелектуального потенціалу підприємств

The aim of the article is to form system concepts for assessing the intellectual potential of enterprises in modern economic conditions. According to the results of the carried out study, it is found that in today’s dynamic-transformational conditions, where one technology quickly displaces another, and products and services lose their relevance in a short period of time, only those enterprises that constantly produce new knowledge and implement it in new technologies and products achieve success. The most valuable asset in this process is the intellectual potential of enterprises, allowing them to form strong competitive advantages in the changing market of commodity competition and adapt to future competitive changes. Assessment of the intellectual potential of an enterprise is important for measuring its capabilities and determining vector directions for further improvement. The intellectual potential of the enterprise forms the strengths of the enterprise and produces innovative solutions to reduce the level of weaknesses, creates the basis for making sound management decisions and implementing the necessary measures to improve the overall efficiency of enterprise development. An assessment of intellectual potential can help in identifying areas where investment in human capital development, technology, and innovation can be made. By assessing the intellectual potential of an enterprise, management can develop strategies for using its intellectual assets and gaining a competitive advantage in the market. The practical significance of the obtained results lies in the fact that for a thorough and detailed assessment in order to effectively use the intellectual potential, it is necessary to consider other methods and approaches that exist in various forms of systems for assessing the potential of enterprise. In scientific research, as a rule, three main approaches to evaluation are considered: cost, performance, and comparative. Since these approaches were used in the assessment of intellectual capital, intellectual property rights and various forms of enterprise potential (including labor potential), it is appropriate and scientifically correct to consider them when assessing the corresponding intellectual potential.

АМОРТИЗАЦИОННЫЙ КАПИТАЛ КАК ОДИН ИЗ ИСТОЧНИКОВ ФОРМИРОВАНИЯ СОБСТВЕННЫХ СРЕДСТВ ПРЕДПРИЯТИЙ АПК

One of the most significant economic indicators characterizing the resource potential of an agro-industrial complex and influencing the level of efficiency of production processes is a high level of fixed assets. The specificity of agricultural production lies in its high dependence on natural and climatic factors, which has a negative impact on the investment activity of the industry. Consequently, for the implementation of reproduction processes, agricultural enterprises are forced to use their own sources, one of which is depreciation capital. In the course of the study, the following were used: a system method, analysis, analogy, synthesis, observation, modeling, abstract-logical and economic-statistical. In the course of the study, a definition of depreciation capital was given, as well as the place of depreciation capital in the structure of the capital of agribusiness enterprises was determined. The concept and essence of the depreciation policy of agro-industrial complex enterprises are given, the factors influencing its implementation are indicated. The reasons for the refusal to create and use depreciation capital by agricultural enterprises in modern economic conditions are determined and the positive aspects of the functioning of the depreciation policy at agribusiness enterprises are given.

Зміни стратегій розвитку підприємств в Україні та методологія їх формування в умовах воєнного часу

The purpose of the article is to define the changes that are currently taking place in the strategies of domestic enterprises in a full-scale warfare, to determine the methodology for forming new strategies of Ukrainian enterprises, as well as to find ways to establish the activities of Ukrainian business in a crisis situation. The article analyzes the problems of changing the strategies of Ukrainian enterprises in the conditions of wartime. The factors that most significantly affect doing business in the conditions of russia’s full-scale war against Ukraine are substantiated. The priority tasks faced by domestic enterprises in modern economic conditions have been determined. The priority directions of supporting the economy of our State in the conditions of warfare are considered. The main factors hindering the restoration of the full functioning of enterprises in Ukraine are presented. The principles on which an enterprise can build effective digital marketing during the wartime are revealed. The advantages of the transition of domestic business to online markets are highlighted. The tools on which the methodology used while changing the strategies of domestic enterprises in the conditions of a full-scale war should be based are determined. The stages of the process of changing the strategy of Ukrainian enterprises and the interrelations between them are considered in detail. The conclusions of the article describe the directions in which there should be changes in the strategies of Ukrainian enterprises in the conditions of a full-scale war. Prospects for further research relate to the development of the latest efficient methods of rapid formation of enterprise strategies and the search for strategic alternatives in conditions of uncertainty and a changing external environment.

КОНЦЕПТУАЛЬНІ ОСНОВИ РОЗВИТКУ ПІДПРИЄМСТВ ТРАНСПОРТУ НА ЗАСАДАХ ЗЕЛЕНОЇ ЛОГІСТИКИ

The article is devoted to the issue of effective development of transport enterprises in modern economic conditions. The key principles of green logistics for enterprises in the transport sector considered, namely: preservation of the environment; rational use of resources; minimization of waste; energy saving; ecological disposal of containers and packaging; minimal use of packaging; environmentally safe transportation and storage of goods; introduction of innovative technologies to reduce damage to the environment during transportation; conducting appropriate training to increase the level of environmental awareness of personnel. Effective introduction of green logistics principles should bas on technical, organizational and environmental factors. Since the basic condition for the activity of transport enterprises is the availability of appropriate technical means, the implementation of ecological principles should first of all be based on the eco-technical development of transport enterprises The components that affect the development of transport enterprises in our country established the action of interested parties, primarily consumers; environmental regulations and standards; the size of the enterprise; geographical location; position in the logistics chain; features of enterprise management; staff etc. Special attention paid to the key activities of transport enterprises within the framework of environmental protection: formation of logistics centers taking into account their ecological and economic efficiency; rational organization of warehouse storage; renewal of rolling stock taking into account environmental trends; changing the structure of the supply chain using electrically safe modes of transport; stimulation to minimize the generation of waste; use of environmentally safe containers and packaging; informing consumers about the greening of the company's activities. Implementation of the principles of green logistics in the activities of transport enterprises is a relevant and urgent issue, because green logistics is the direction that outlines the future directions of economic development. Therefore, in order to ensure a high level of environmental protection, it is necessary to introduce an integrated system of environmental protection at all stages of the movement of goods by conducting an environmental policy aimed at creating a green economy in the country.

Motivation of staff at transport enterprises in modern economic conditions

The study is devoted to the actual problem of motivating personnel at transport enterprises, the urgency of which is beyond doubt, since finding ways to solve it is one of the most important issues of improving the economic mechanism. At the current stage, the problem of motivation is of great importance. The majority of Ukrainian enterprises pay significant attention only to material motivation, namely, they use traditional mechanisms of material motivation, i.e. the payment of wages, allowances and one-time bonuses, which in turn devalues the desire of employees for labor competitiveness. Personnel is the most complex and specific type of resources used by the enterprise in its activities. Therefore, the essence of motivation comes down to creating the conditions that denied workers the feeling that they could satisfy their needs with such behavior that ensures the achievement of goals organizations. The efficiency of the enterprise largely depends on the efficiency of the personnel. It is due to the employee's interest in the results of his work, when creating proper working conditions, it is possible to achieve an increase in labor productivity. Motivation is one of the main functions of management at all enterprises, because only under the conditions of effective motivation can the enterprise realize its potential for the highest quality economic growth. That is why the issue of improving the motivation of personnel at transport enterprises is one of the most urgent. The results. Proposals for motivating employees at transport enterprises in modern conditions have been developed. Scientific novelty. It is determined by a set of scientific provisions, conclusions and recommendations of a theoretical nature, aimed at solving the problem of motivating the personnel of transport enterprises.

THEORETICAL FOUNDATIONS OF FINANCIAL SECURITY OF THE ENTERPRISE

The article is devoted to the research and generalization of the available research of scientists regarding the study of various approaches to the essence of the financial security of the enterprise, as a component of its economic security. Attention is focused on the fact that the search for new approaches to the formulation of the essence of financial security of the enterprise is quite important, and is due to the presence of a significant number of challenges facing enterprises in modern economic conditions. They mainly depend on objective and subjective factors of the external and internal environment. The interpretation of the financial security category as a component of economic security is considered. The hierarchical component was considered and it was determined that the financial security of enterprises plays a leading role in ensuring the effective development of enterprises. The multiplicity of approaches and definitions regarding the interpretation of the essence of financial security of the enterprise is highlighted and its detailing is carried out. The main goal of the research is the theoretical substantiation of the essence of the concept of financial security of the enterprise based on the analysis of existing approaches. In the research process, general scientific methods of scientific knowledge are used. In particular, scientific research methods are used: dialectics, abstract logic, analysis and synthesis of the system structure. The principles of research into the essence of the company's financial security were analyzed. In the process of research, it was determined that the main importance in ensuring the financial security of the enterprise is the formation of a financial security management mechanism, which involves defining the set of main elements that ensure the protection of its financial interests from various threats. The main elements of the management of the financial security mechanism of the enterprise are outlined, in particular systemic; development of a strategy for ensuring the financial security of the enterprise; flexibility; efficiency; constant analysis and research of the presence of real and potential threats in the internal and external environment. It is substantiated that the formulation of definitions of the financial security of the enterprise with the definition of certain main directions that determine the components of financial security, in order to develop and implement the financial strategy of the enterprise, which will contribute to the achievement of the general goals of the enterprise.

FEATURES OF MANAGEMENT OF ECONOMIC SUSTAINABILITY IN THE MANAGEMENT SYSTEM OF THE ENTERPRISE

The article systematizes scientific views on the definition of enterprise sustainability management approaches. Literary sources related to the study of enterprise sustainability management are analyzed. The work proves that the solution to the tasks of ensuring the economic stability of the enterprise requires a combination of systematic methods of qualitative analysis, simulation modeling, and optimization methods of inventory management. A number of principles for choosing management methods and influencing certain factors of the internal and external environment are substantiated. Since management actions aimed at ensuring the appropriate level of economic sustainability should be based on the results of a comprehensive analysis, the work has developed a sequence of economic sustainability management, which covers all elements of the proposed functional dependence that models the sustainability of the enterprise. The basis of the analysis of the prerequisites for ensuring sustainability should be methods of assessing the impact of the external environment on the sustainability of the enterprise. The tasks that the process of managing the economic sustainability of the enterprise must solve are formulated. On the basis of the analysis, the purpose and task of managing the economic stability of the enterprise is determined, the main of which can be defined as the identification of the causes and main factors of ensuring financial stability, the purposeful search for techniques and methods of financial stability management. The characteristics of economic sustainability management are given as one of the most important tasks of financial management of enterprises in modern economic conditions. It has been proven that increasing the efficiency of the enterprise depends on the validity, timeliness and expediency of the management decisions made in this area. The expediency of applying a systemic approach to managing financial stability as an approach that allows taking into account the influence of internal and external factors on the state of the company's finances is substantiated. The problem of financial problems faced by machine-building enterprises is described. It has been proven that these problems are largely identical in their economic essence, and therefore their solution is possible when using a universal toolkit and typical measures that form a sequence of managing the economic stability of an enterprise

Економічна діагностика конкурентоспроможності підприємства на ринку транспортних послуг

The purpose of the article is to determine the economic diagnostics and development of measures to ensure the competitiveness of the enterprise in the transport market in conditions of variability and uncertainty of the external economic environment. The stages and methods of competitive analysis are analyzed. The relevance of the diagnostics of the enterprise is substantiated. The features of the current state of diagnostic systems at domestic transport enterprises are also determined, including the following: use of simple analytical diagnostic methods; a limited number of indicators that are used by managers as indicators of the state of enterprise; retrospective and current direction of diagnostics; use of accounting and statistical accounting data as information sources; predominance of symptomatic type of diagnostics and the single use of etiological diagnostics; use of diagnostics mainly to prevent a crisis state; lack of a formalized methodology for the implementation of economic diagnostics, taking into account industry specifics. The solution of the main problems of the diagnostic system at enterprises in modern economic conditions is proposed, namely: formation of a system of criteria (indicators) that can characterize the object and adequately reflect its condition, taking into account factors of influence; development of a scale for measuring the values of indicators that allow minimizing the influence of the subjectivity factor in the course of diagnosing; development of a formalized methodology for diagnosing the state of enterprises, taking into account the specifics of their activities and developing a methodology for choosing the best option for measures that facilitate the improvement of the work of all components of the object of study.

ОБЛІК РУХУ ОСНОВНИХ ЗАСОБІВ У СУЧАСНИХ ПІДПРИЄМСТВАХ

The article is devoted to topical issues of improving the methodology and organization of fixed assets accounting. Fixed assets play a huge role in the labor process, as they together form the production–technical base and determine the production capacity of the enterprise. Their condition directly affects the activities of the enterprise, namely its continuous operation. Over a long period of use, fixed assets enter the enterprise and are put into operation; wear out as a result of the operation; are repaired, by means of which their physical qualities are restored; leave the enterprise due to obsolescence or inexpediency of further use. Fixed assets used in enterprises in modern economic conditions are one of the most important economic resources. Fixed assets, formed at the initial stage of the organization, require constant management. In the process of accounting at enterprises, there are a number of problems of methodological and practical nature in the organization of accounting, valuation, and depreciation of fixed assets. In the course of writing the article, the economic characteristics and concepts of fixed assets, theoretical aspects of fixed assets accounting, and normative documents related to the researched problem were investigated. The analysis of fixed assets can be carried out in several areas, the development of which in the complex allows assessing of the structure, dynamics, and efficiency of fixed assets and long-term investments. Options for solving problems in accordance with modern economic conditions are revealed. The correct organization of accounting of fixed assets ensures the efficiency of their use, the timeliness of determining and reflecting transactions with changes that occur with them, and the completeness of the reflection of these changes in value terms in accounting. Thus, the fixed asset accounting system needs to be improved. A comprehensive approach to the organization of fixed assets accounting is needed, which is able to provide the necessary conditions and opportunities for the use of valuable accounting information to make management decisions on the evaluation and effective use of fixed assets.

УПРАВЛІННЯ ОБОРОТНИМИ АКТИВАМИ НА СУЧАСНОМУ ПІДПРИЄМСТВІ

The article is devoted to the substantiation of the scientific and theoretical foundations and factors of influence in the management system of current assets at a modern enterprise. The object of the research is the processes of formation of circulating assets at the enterprise of the State Enterprise «Ukraerorukh» in the context of the study of tendencies to strengthen measures in the management system. The purpose of the work is to deepen, based on the analysis of the formation of circulating assets at a separate enterprise, the scientific and theoretical foundations and the development of proposals for the management of circulating assets in modern economic conditions. 19 Research method – theoretical and analytical substantiation of the processes associated with the management of current assets at the enterprise. The task of ensuring stability in all processes and activities that are important at the enterprise is an indispensable condition for its effective functioning, in which the working capital plays a decisive role, that is, that part of the enterprise's assets that create its necessary material basis. In the article, based on a more indepth study of the basic scientific and theoretical foundations and analytical calculations on the movement of circulating assets for individual structural elements at the enterprise of the State Enterprise " Ukraerorukh ", a number of measures are proposed to manage the circulating assets of enterprises in modern economic conditions in the context of maximum consideration of possible factors and associated risks due to the influence of the internal and especially the external environment. The authors provide their own definition of the category "current assets" The results of the article can be used by domestic enterprises, regardless of the industry to which they belong, in the system of current financial planning and budgeting and in developing financial strategy. Forecast assumptions about the development of the object of study - the search for new management measures and the introduction of a method of optimizing financial decisions, which involves the implementation of a comprehensive model of cash settlements. KEY WORDS: CURRENT ASSETS, CASH, RECEIVABLES, VOLUMES, ENTERPRISE, STRUCTURE, MANAGEMENT, FINANCIAL PLANNING, BUDGETING.

ТЕОРЕТИКО-МЕТОДОЛОГІЧНЕ ПІДҐРУНТЯ ЗАБЕЗПЕЧЕННЯ БЕЗПЕКОВОСТІ ЕКОНОМІЧНОЇ ДІЯЛЬНОСТІ ПРОМИСЛОВИХ ПІДПРИЄМСТВ

The article substantiates the theoretical and methodological principles of ensuring the security of economic activity of industrial enterprises in modern conditions of economic development. It has been proven that the theoretical and methodological justification of ensuring the security of economic activity of industrial enterprises in modern economic conditions requires the definition of the subject, functions and principles of economic security. Ensuring the security of the economic activity of industrial enterprises consists not only in physical protection, but also in the formation and achievement of the economic interests of industrial enterprises. The main goal of ensuring the security of the economic activity of industrial enterprises in modern conditions is the timely detection of exogenous and endogenous threats and the use of adequate factors capable of counteracting and neutralizing them, as well as creating conditions for using the potential of an industrial enterprise to ensure its competitiveness. It is justified that ensuring the security of economic activity of industrial enterprises performs a certain functional load in the form of such functions as: informational, monitoring, prognostic, protective. The theoretical and methodological basis of ensuring the safety of economic activity of industrial enterprises in modern conditions of ensuring the separation of the system of principles. The system of principles of the economic security system includes: purposefulness, emergency, hierarchy, multiplicativeness, variability, adaptability, continuity. The system of principles for ensuring the safety of the economic activity of industrial enterprises in modern conditions represents the basic guidelines that industrial enterprises must adhere to, this ensures the achievement of the goals of the economic activity of industrial enterprises in modern conditions. Isolating the system of principles of ensuring the security of economic activity of industrial enterprises makes it possible to substantiate the methodological principles of economic security, which will contribute to the development of management principles using creative forms and methods of protection.

ОРГАНІЗАЦІЯ ТА МЕТОДИКА ВЕДЕННЯ ОБЛІКУ НА ПІДПРИЄМСТВАХ МАЛОГО БІЗНЕСУ

The article considers the issue of rational organization and methods of accounting of business entities in accordance with the requirements of the enterprise management system. According to the legislation of Ukraine, all enterprises, regardless of their organizational and legal form and form of ownership, including small ones, must keep accounts and prepare financial statements. Accounting is a complex mechanism. Its purpose is to provide the management system of any business entity with information to make effective decisions. The set of accounting information about the state and changes in the economic assets and liabilities of the enterprise allows you to make informed management decisions, provides an opportunity to monitor their implementation, and hence the correctness and completeness of the use of all available resources, the clarity of the enterprise as a whole. Given the importance of accounting for effective economic activity of the enterprise, it is necessary to establish and rational functioning of the accounting system in small enterprises. That is why the organization of accounting and methods of its conduct are one of the most important areas of development and effective small business. The organization of accounting acts as a stage in the process of forming a system of accounting and management. Its structure helps to identify the essence and content of the accounting system, determines the creation of this system and is implemented in it. Accounting and financial reporting of small businesses have their own characteristics. The application of the traditional system of accounting and reporting by small enterprises in modern economic conditions is not appropriate, as this system is too cumbersome and time-consuming, and with a small number of business transactions and limited functional services inefficient. The organization and maintenance of accounting in small businesses depends on the chosen system of taxation. Depending on the scope of activities and the requirements of the law, small businesses can independently choose the form of accounting and prepare financial statements on this basis. The choice of form depends on what requirements are set for accounting in the business management system.