Modern Economic Conditions Research Articles

Особенности рассмотрения судебной практики по вопросам ответственности, возникающей по договорам железнодорожных перевозок

The article is devoted to the consideration of the specifics of the carrier’s liability for the nonpreservation of cargo during its transportation by rail, transported under a contract of carriage. The grounds and nature of the carrier’s liability for loss, damage, and damage to cargo are analyzed. The reasons for which the carrier’s responsibility for the non-preservation of cargo during its transportation by rail is removed are investigated. The Civil Code of the Russian Federation in modern economic conditions is fundamental in the issues of cargo transportation when using railway rolling stock. Contracts for the carriage of goods by rail take into account a number of basic rights and obligations. One of the features of this type of contract is that it is confirmed by the issuance of a bill of lading. The conclusion of such contracts takes place between the shipper and the carrier. A unified approach to explaining the legal nature of such documents has not yet been defined. Articles 36 and 37 of the Customs Code of the Russian Federation contradict clause 3 of the Article on the obligation of the consignee to accept and pay for the goods (308 of the Civil Code of the Russian Federation). The solution to this problem is to consolidate the obligation to receive the goods and pay to the shipper.. The article discusses in detail a number of problems that may arise when signing agreements between the carrier and the shipper. Among them, such as those that relate to the prolongation of the delivery period of cargo by rail. Therefore, it is noted that the norm of the Civil Code of the Russian Federation is contrary to the Customs Code of the Russian Federation, which at the moment allows the conclusion of an agreement on increasing the delivery time of cargo. Consideration of issues related to liability, issues related to the regulation of railway transportation of goods on the basis of current legislation, and a thorough analysis of judicial practice are important, since they are used not only to improve and increase the efficiency of transportation itself, but also to ensure high-quality and reliable operation of railway transport.

Economic Justification of tax Planning

The application of tax planning by an economic entity will make it possible to release part of the funds from financial (including tax) liabilities and effectively use them in the reproduction process for modernization, reconstruction, improvement of technical conditions for the production of goods, works and services. Every structure of a successful business strives for profitable production, therefore tax optimization, methods and schemes of its application are topical issues. In the context of an annual increase in the tax burden, optimization for entrepreneurial activity is interesting not only for the existing companies, but also for novice businessmen and start-ups. The purpose of the study is to substantiate and develop practical recommendations for the implementation of tax planning. To achieve it, the following tasks and objectives were set: to study and generalize the views of Russian scientists in modern economic conditions; to develop approaches to improving the mechanism of tax optimization in order to perform the functions assigned to it, and above all, to influence the financial conditions of an economic entity through the possibility of tax optimization provided by legislation. In the course of the work, the following methods of classification were used: abstract-logical, monographic, analytical, logical approach, comparison and generalization, etc. The methodological and theoretical basis for the study was the works of representatives of Russian science, regulatory and legislative acts of the Russian Federation regulating the functioning of the tax system; official publications, as well as materials of scientific and practical conferences. The obtained results contribute to the identification of ways to improve the mechanism of tax planning by business entities.

METHOD OF PHASE-BY-PHASE CALCULATION OF LOGGING PRODUCTS COST

Introduction. The current economic reality of logging in the Russian Federation requires changes to the accounting tools that can lead to the creation of a qualitatively new information system that ensures the reliability of assessment and informed decision-making by all interested users. The purpose of the study is to develop a method of phase-by-phase calculation of the cost of logging products that complies with current legislation and meets the needs of modern users. Methodology. The achievement of the results of the work was due to the use of such methods of scientific cognition as grouping and comparison, analysis and synthesis, generalization and systematization, induction and deduction, logical and structural analysis of theoretical and practical material. Results. A new information model has been developed, with the help of which reliable information is presented to internal and external users for decision-making and drawing conclusions, reflecting the interaction of all resources involved in the logging business. At the same time, a special role of natural capital is highlighted, the specifics of mining activities and technological features of logging production are taken into account. Conclusions. The practical use of the proposed methodology for calculating the cost of each phase of logging operations will eliminate the information discrepancy between the accounting data generated by accounting and the requests of external and internal users arising in modern economic conditions.

Стратегическое управление в России: автоматизированное построение причинно-следственной диаграммы и выявление ключевых тем по данным СМИ

Modern economic conditions are characterized by a high degree of uncertainty and complexity, which is difficult to formalize. Fuzzy cognitive maps make it possible to solve this problem – to cope with complexity, but when cognitive maps are built on the basis of expert opinions, this sometimes causes distrust due to the subjectivity of the judgments of individual specialists and doubts about compliance with the examination procedure. Therefore, the task of developing analytical tools to increase the awareness of decision makers about the real state of affairs in the organization and in the external environment is relevant, because contributes to the growth of their efficiency. The article proposes and tests a procedure for automated construction of a cause-and-effect diagram using statistical methods, as well as methods and models of machine learning. With the help of modern methods of topic modeling, key topics (concepts) are identified in the area under consideration for the considered period of time. The Doc2Vec model is then used to derive a fixed length numeric vector from the identified topics. The Granger test is then used to establish the possibility of a causal relationship between the topics found. The constructed cause-and-effect diagram allows you to describe the current situation and understand the key concepts of the area under consideration. According to the Russian media for 20 years (from 2002 to 2021), a cause-and-effect diagram was built that reflects the problems of strategic management in Russia. The analysis of the diagram made it possible to conclude that the topic of Russian projects is the most significant in the area under consideration.

Theoretical basis of budget policy formation

Relevance of the research topic. The soundness of the budget policy is an important prerequisite for ensuring the socio-economic development of the country. In modern conditions, it is expedient to strengthen the adaptability of budget policy to socio-economic processes. The task of increasing the quality level of the budget mechanism has become important. Formulation of the problem. The budget policy should correspond to both tactical tasks and long-term prospects of the country's socio-economic development. Analysis of recent research and publications. The problem of the theoretical foundations of budget policy formation is quite widespread in scientific research. These are the works of famous domestic and foreign scientists: J. Keynes, P. Samuelson, I. Chugunov, T. Kaneva, L. Lysiak, I. Lukyanenko, A. Mazaraki, V. Makogon, M. Pasichno, V. Fedosov and others. Highlighting unexplored parts of the general problem. In modern economic conditions, it is important to use budget policy as an effective tool for influencing the socio-economic processes of the state. Activation of budget policy possibilities in the system of state regulation requires a more rational use of its regulatory potential. Setting the task, the goal of the research. The tasks of the research are: to reveal the role of budget policy in regulating the socio-economic development of administrative-territorial units; justify the theoretical foundations of budget policy; to carry out an analysis and assessment of revenues and expenditures of the State Budget of Ukraine. The purpose of the study is to reveal the theoretical foundations of budget policy formation. Method or methodology of research. The article uses a set of scientific research methods: system approach, statistical analysis, structuring, synthesis, etc. Presentation of the main material (results of work). The role of budget policy in regulating the socio-economic development of administrative-territorial units is revealed. The theoretical foundations of budget policy are substantiated. An analysis and assessment of revenues and expenditures of the State Budget of Ukraine was carried out. The theoretical foundations of budget policy formation are revealed. Field of application of results. The results of the study can be used in the process of formation and implementation of budget policy. Conclusions according to the article. Budgetary policy is actively used by the state to manage economic processes. It plays an important role in increasing the concentration of funds in the most important areas of socio-economic development of the country, improving the sectoral and territorial structure of the economy, accelerating the intensification of production in accordance with the level of development of society.

COMPETITIVENESS OF AGRICULTURAL ENTERPRISES IN MARKET CONDITIONS AND WAYS OF ITS INCREASE

The purpose of the article is to study the modern trends in the development of agricultural enterprises and the factors influencing the increase of competitiveness of their activities in modern economic conditions. Methodology. One of the main elements of the methodology of conducting researches on competitiveness of business entities are evaluation methods. The work also used such research methods as: comparison, balance, graphic, economic-mathematical and other methods of economic reasoning, as well as systematization and generalization (to develop recommendations and proposals for the formation of an organizational and economic mechanism in the conditions of a turbulent environment), economic-statistical, structural-logical and analytical (to develop methods and indicators for ensuring the competitiveness of enterprises), graphic (to present the dynamics of indicators and also for the best perception of information on sustainable development). The results of the work show that the paradigm of competitiveness management of enterprises is currently being formed around the issue of competition for the future, the impact of globalization trends and ensuring successful functioning in the strategic perspective in accordance with the established goals, which requires the formation of new strategic thinking in the management system at the macro and micro levels. Practical implications. Development of any strategy requires justification of goals and objectives, application of acquired knowledge, skills and abilities in making strategic management decisions. Therefore, the formation of a strategy for the development of an agricultural enterprise should begin with an analysis of the external and internal environment. Determining the strategic prospects for the development of an agricultural enterprise should be based on an analysis of changes occurring in the external environment, an assessment of the strategic positions of the enterprise, its strengths and weaknesses. Value / originality. Based on the specifics of their operating environment, it is advisable for agricultural enterprises to focus on achieving competitive advantages associated with lower costs. Such a competitive strategy includes cost optimization at the level necessary to fully meet production needs and continuous cost control. In addition, production cooperation plays an important role in managing the competitiveness of agricultural enterprises.

Policy of Development of High-tech in China: Lessons for Ukraine

China in the late 1980s, has embarked on a new path of high-tech manufactury development that is in line with its ambitions. The philosophy of China’s innovation and industrial policy is based on the idea that the achievement of competitive manufactury must be through the national high-tech zones and high-tech enterprises, creating new products and processes based on indigenous innovation. The purpose of the study is to to explore the Chinese experience on policy and mechanisms of development of high-tech manufacturies and to analyze of statistical tools to assess its implications; to assess the appropriateness or feasibility of their application in modern economic conditions of Ukraine. The study’s results have enhanced the existing understanding of the effect of State on accelerating the process structural transformation of the economy and its qualitative technological growth. Discovered the fact, that the Chinese Government is providing substantial support in the form of subsidies and tax incentives for establishment of special high-tech zones and high-tech enterprises for encourage the production of new and high-tech products and processes. It was revealed that, in order to grasp the economic operation and scientific, technological, industrial development of high-tech zones and high-tech enterprises, statistical investigation system was specially formulated іn addition to official statistics of the High-tech industries. It is proven that China’s state-led innovation development model has successfully accompanied and stimulated the growth of high-tech over the last 30 years; and has produced numerous endogenous technological innovations. Analysis revealed that considerable efforts in the field of policy of China transforming the industry into a high-tech sector of the economy and a powerful player in the global market have outstanding performance. The article presents the new indicator EVA – coefficient of Comparative Advantages in the Domestic Value Added Exports and formula for its calculation is provided which allow the assessment of the position of China’s high-tech industries, widening the ‘revealed comparative advantage’ concept. This study shows some important conclusions about the determinants of success of the Chinese government in increase of resources for the modernization of industrial technologies, building and strengthening of potential of domestic high-tech manufacturies. It would be advisable to take into account some important levers of influence, following the example of China, when choosing mechanisms for the economic recovery of Ukraine after war.

Constitutional and regulatory principles of state administration in the field of economy in modern conditions

Constitutional and regulatory principles of state administration in the field of economy in modern conditions

MARKETING RESEARCH AS AN INFORMATION BASIS FOR THE DIAGNOSTICS OF THE MARKETING ACTIVITY OF THE ENTERPRISE

The article examines the correspondence of marketing research to the information needs of marketing diagnostics of the enterprise. The purpose of the article is to substantiate the expediency of a wider application of marketing research as an information basis for diagnosing the marketing activity of an enterprise in modern economic conditions. It was determined that the application of marketing research ensures the search, processing, accumulation and updating of information through the use of special methods of its processing for the purpose of making management decisions. The possibility of using marketing research as an information basis for diagnosing the marketing activity of an enterprise by analyzing the components of information support is substantiated. Information technologies that can be applied during marketing research are analyzed. A description of interested parties in conducting marketing research is given. An overview of the software products, which are expedient to use for organizing, conducting and processing the results of marketing research, was carried out. The content of the company’s information resources, which are formed based on the results of marketing research, has been studied. It was determined that the algorithm for forming marketing support is related to the algorithm for conducting marketing research, which indicates the possibility of marketing research to act as information support for marketing diagnostics. It was determined that conducting marketing research provides the diagnostic process with such accurate and relevant data as the company’s market share, real and potential market capacity, supply and demand ratio, marketing risks, competitive situation on the market, competitive strategies of market participants, target audience profile, consumer satisfaction product parameters. It is shown that the financing of marketing research is a contribution to the development of the diagnostic information base, which will have a long-term economic effect.

The concept, essence and methods of assessing the investment attractiveness of an enterprise in modern economic conditions

The article is devoted to the study of approaches to the concept of investment attractiveness of an enterprise used in Russian practice. Special attention is paid to the study of tools and methods for assessing the investment attractiveness of an enterprise in modern conditions. The relevance of the topic of the article lies in the fact that not all enterprises pay due attention to the investment climate, which leads to a decline in the efficiency of operational, investment and financial activities. Investment attractiveness is the main criterion that can attract investors, and as a result, increase the company’s profit.The subject of the research in the article are methods and techniques for assessing the investment attractiveness of economic entities. The research results consist in the development of proposals to increase the investment attractiveness of enterprises on the basis of indicators characterizing the financial condition of the enterprise in conjunction with the probability of bankruptcy of the Altman model and accounting for the external environment of the enterprise.

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.

Functioning features of industrial enterprises and complexes in modern economic conditions: structural changes and industrial development prospects

The article presents an analysis that contains functioning features of industrial enterprises and complexes in the conditions of transformation of their activities caused by the fourth industrial revolution. The purpose of the study is to determine the significance of structural changes in industry and the role of industrial policy in the implementation of structural transformations that contribute to the sustainable development of the economy. During the set goal, the objectives of the study were identified, which are necessary to coordinate industrial development programs in related sectors of the economy, modernization of infrastructure that promotes industrial development on a platform basis and the effectiveness of industrial policy implemented at the state level. When studying the task, methods of system and structural analysis, a structural-functional approach to the analysis of structural change problems were used. As a result of the study, it was revealed that the currently implemented programs of enterprise development should be coordinated with the strategies for the development of industries, which will allow them to coordinate and determine the levels and ways of interaction of economic entities. The directions of structural changes are proposed as a response to the digitalization of production processes and a way of rational organization of economic activity of subjects.

Increasing the Level of Innovation of the National Economy: Legal Issues and Strategic Directions

Problem setting. The development of the national economy in an innovative way in modern conditions is complicated by the presence of internal and external negative factors of influence. The state of war significantly changed the requirements for the implementation of innovative activities, as a result of which the problem of forced adaptation to new conditions arose. Therefore, the issue of ensuring a favorable climate for the stimulation and development of innovative activity, the accumulation of investment resources, and the implementation of a set of effective measures to increase the level of innovativeness of the national economy are relevant today. Analysis of recent researches and publications. The issue of legal support for the stimulation of innovative activity and the problem of innovative development of the national economy of Ukraine is the subject of research by many scientists. S. V. Hlibko considered the issue of legal support for the national innovation system and the innovation process. O. V. Rozghon researched the types and organizational forms of technology transfer in the innovation process. Problematic issues of legal regulation of priority areas of innovative activity in Ukraine were considered by Iu. V. Georgiievskyi. Questions regarding the innovative development of the national economy were mostly investigated by economist’s scientists. However, today’s realities, which reflect significant structural changes at all levels of the economic system and changes in the conditions for the implementation of innovative activities, require additional conceptual studies of the indicated problematic issues. Target of the research is to study the current legal aspects and strategic factors of enhancing the innovativeness of the national economy, including the study of certain issues related to improvement of current legislation in the field of innovation. Article’s main body. The provisions of the main strategic document regarding the implementation of the development of innovative activities provide for the need to increase the level of innovativeness of the national economy with the definition of starting points for ensuring the development of the innovative economy and the national innovation ecosystem. In order to increase the level of innovative development of the national economy, it is necessary to implement complex measures of strategic, economic, regulatory and social direction, Ukraine has a great potential for innovative transformations, and therefore its use will lead to the activation of investment activities and improvement of the functioning of the country’s economic system. Innovation policy should be focused on creating favorable conditions for the development of innovative activities. Today, the main law establishing forms of state stimulation of innovative processes and aimed at supporting the development of Ukraine’s economy in an innovative way needs a constructive update. The system of legal means of ensuring innovation activities (including infrastructural support of the innovation process in the national innovation system) is of decisive importance in terms of increasing the level of innovativeness of the economy. Conclusions and prospects for the development. As a result of the conducted research, it can be concluded that the basis of increasing the level of innovativeness of the national economy in modern conditions is the implementation of the relevant legislatively planned areas and the implementation of complex measures of strategic, economic and legal direction. For the sustainable development of the innovative national economy, it is necessary to provide favorable conditions for the implementation of innovative activities, the development of the national innovation system, and the formation of an attractive investment climate.

Financial Liability of the Manager as Parties to the Employment Contract

Financial Liability of the Manager as Parties to the Employment Contract

Innovative Approaches to the Digitalization of the Accounting

Modern economic conditions dictate new requirements for the organization of economic activities of enterprises and organizations, including the business processes automation, and in particular — accounting and the formation of financial and management reporting. The digital technologies development requires timely updating and the new solutions proposal in this area, which determines this work relevance and its purpose: disclosure of issues of the use of digital methods of data generation for making tactical and strategic management decisions. The scientific work raises the issue of modern technologies introduction — robotics, artificial intelligence and blockchain, describes the functioning methodology of the technologies and their implementation ways, proposes the use in economic entities. The result in the form of simplified accounting, reduced costs and increased information processing speed is especially useful for companies, since such a digital transformation will lead the organization to a completely different level of development. The above model of digital accounting indicates that the role of financial analysts and accounting professionals will increase, as new technologies will replace routine work.

Problems of managing the value of companies in the process of mergers and acquisitions: foreign and Russian experience

The growing popularity of mergers and acquisitions is due to their proven effectiveness in practice, which is expressed not only in the possible improvement of economic indicators, but also in the possibility of combining resources, knowledge and experience, increasing competitiveness, increasing innovation, reducing risks and other scale effects. However, during mergers and acquisitions, companies participating in such transactions face cost management problems, which often reduces their effectiveness and negatively affects the performance of further activities of participating companies up to record losses. The research goal is to identify, based on the analysis of foreign and Russian experience, the factors that form the problems of managing the value of companies as a result of the implementation of mergers and acquisitions. The objectives of the study are: to consider the concept and essence of mergers and acquisitions, their advantages and disadvantages in modern economic conditions; to analyze foreign and Russian experience in managing the value of companies as a result of mergers and acquisitions; to identify factors that form the problems of managing the value of companies as a result of mergers and acquisitions. The problems of managing the value of companies as a result of the implementation of mergers and acquisitions are caused by many factors. The article presents the concept and essence of mergers and acquisitions, their advantages and disadvantages in modern economic conditions. The most vivid foreign and Russian experience of managing the value of companies as a result of mergers and acquisitions is analyzed, trends and problems existing in this area are identified. According to the results of the study, the factors that form the problems of managing the value of companies as a result of the implementation of mergers and acquisitions were identified.

REASSESSMENT OF THE «OPTIMUM CURRENCY AREA» THEORY IN THE EUROPEAN UNION

The article offers a reassessment of the optimal currency area in the European Union and elaborates on the prospects for its expansion in the modern economic conditions. The assessment builds on the example of Central and Eastern European countries that have joined the euro zone in the recent years. The aim of the study is to compare the performance of the euro-zone countries with that of the non-euro-zone countries in order to determine whether the implementation of the common currency and centralized monetary policy helps to protect national economies from external shocks (balance-of-payments crises) better than keeping national currencies and pursuing independent monetary policy. This would, in turn, help to determine whether the optimum currency area in the European Union is still in existence today and whether it has potential to expand and generate benefits for its future members. The findings of the study prove that the euro zone remains to be an optimum currency area in the given borders with a potential for further expansion.

Development of trade relations between Russia and India under international sanctions on the basis of the North-South transport corridor

The object of the study is trade relations between Russia and India in the context of modern economic and political conditions, including the impact of the international North-South transport corridor and international sanctions. The subject of the study is a detailed analysis of the dynamics, problems and prospects of these relations, with an emphasis on recent changes in the global political situation and their impact on bilateral trade. The author examines in detail various aspects of trade relations, such as imbalance, diversification and strategic cooperation. Particular attention is paid to the role of the North-South ITC in strengthening economic ties. The study also addresses the issues of parallel imports and the possibility of expanding cooperation in the field of high technologies. The novelty of the study lies in a comprehensive analysis of the existing conditions and prospects for the development of trade between the two countries. This analysis includes exploring opportunities for further strengthening and expanding cooperation, as well as providing valuable insights and strategic recommendations. In conclusion, the study highlights that despite existing obstacles such as infrastructure restrictions and sanctions, there is significant potential for strengthening trade relations between Russia and India, which can contribute to sustainable economic growth and cooperation between the two countries, opening up new horizons for bilateral trade and investment.

ПІДВИЩЕННЯ ТРУДОВОЇ МОБІЛЬНОСТІ ЯК ФАКТОР РОЗВИТКУ ЛЮДСЬКОГО КАПІТАЛУ

З урахуванням зрослої важливості людського капіталу в сучасному світі та його величезного потенціалу для економічного розвитку, створення сприятливих умов для акумулювання людського капіталу і покращення його характеристик дозволить отримати значущий за розміром і тривалий за часом соціально-економічний ефект. Основоположною передумовою його цілеспрямованого формування в сучасному динамічному світі є трудова мобільність. Феномен трудової мобільності – об’єктивно існуюче явище будь-якого ринку праці; вона відображає рух робочої сили як товару, а її динаміка формує кон’юнктуру ринку. Релокація є суттєвим чинником впливу на сукупну продуктивність праці, використання робочої сили, а отже, на формування і використання людського капіталу. Трудову мобільність, що визначає якісну характеристику робочої сили, її потенційну здатність до зміни функцій у виробництві матеріальних і нематеріальних благ, готовність до професійно-кваліфікаційного зростання, опанування нових професій, здатність адаптуватися в динамічних виробничих умовах, зумовлено перспективою структурної трансформації вітчизняної економіки, змінами регіональної спеціалізації у процесі повоєнної відбудови економіки і сучасними економічними умовами, коли технологічні процеси й вимоги ринку праці до функціональних обов’язків працівників швидко змінюються. Структурно деформована, диспропорційна, позбавлена власних стабільних рушіїв розвитку, вітчизняна економіка не здатна належним чином реагувати на існуючі ризики і кризові коливання. Накопичені на ринку праці негаразди характеризуються не тільки загрозами, але й серйозними негативними наслідками. Під час воєнних дій і в період повоєнного відновлення заходи державної політики у сфері збереження й використання людського капіталу мають бути максимально ефективними і спрямовуватися на зменшення структурних дисбалансів у сфері зайнятості, забезпечення дієвості «соціальних ліфтів», удосконалення системного пакета законодавчих і соціально-економічних засобів щодо регулювання ринку праці й соціально-трудових відносин.

DEVELOPMENT OF ACCOUNTING IN THE CONTEXT OF REFORMING THE NATIONAL ECONOMY

The article reveals the tasks of adapting accounting to market conditions and the transition to international rules for its maintenance. An idea of accounting in modern conditions is given, and the legal foundations and normative regulation of accounting are shown. The main approaches to reforming accounting in order to increase its efficiency are considered. The features of accounting in modern economic conditions are disclosed. The norms and regulations, the essence of the Law "On Accounting" in the new edition are disclosed in an accessible way. The importance of the introduction of international standards (IFRS) for the implementation of the tasks of reforming accounting is shown.