Subjects Of Entrepreneurial Activity Research Articles

FUNCTIONING OF THE COMPONENTS OF A REFLECTIVE-ACTIVE ENVIRONMENT AND MANAGEMENT OF BUSINESS PROCESSES BASED ON DIGITAL PLATFORMS

Topicality. This scientific article presents the results of research on the functioning of the components of a reflexive-active environment of interaction and coordination of business processes based on digital platforms.Aim and tasks. The purpose of this study is to develop proposals for the functioning of the components of a reflexive-active environment of interaction and coordination of business processes based on digital platforms. The tasks are: the study of the components of the reflexive-active environment; determination of directions for further transformational changes; study of the network readiness index and Ukraine in it; introduction of the digital platform "E-business environment"; identification of problems in the further development of digital platforms and development of ways to solve them.Materials and methods. This study was carried out on the basis of the introduction of such methods as: analysis and synthesis, comparative method, classification and analogy, method of scientific knowledge and methods of empirical research. Data of the Statistical Service of Ukraine, materials of scientific publications and researches, own scientific developments were also used.Research results. The functioning and interaction of the components of the reflexive-active environment are considered, which consists in: improving the quality of the implementation of relationships between the subjects of entrepreneurial activity and the components of the reflexive-active environment of interaction and coordination of business processes by components; introduced subject-object approach; recommendations for the creation of a digital platform for subjects of the business environment (using the example of "E-business environment") and the development of the principles of its functioning; legal and regulatory regulation of digital platforms; institutional support for the transformation of the business environment; development of directions for further digital transformation and transformation of business processes.Conclusion. In the further transformation based on digital platforms, it is important to increase cooperation according to the levels of management (local, regional, national, international, global); establishing harmony between the legal framework and the regulation of legal issues in the digital environment; ensuring interconnection of registers and digital services with universal access to information; development of measures to improve digital literacy and e-learning among the population; spread of information society and electronic readiness in all districts and regions of the country with appropriate technical support; creation of state digital platforms or platforms with the participation of the population in the processes of local and national management, decision-making, spending of budget funds, provision of electronic services; creating conditions for improving the quality of life through electronic services and access to digital knowledge.

The subject of an administrative offense in the field of labour protection

The article analyses the issue of the subject of an administrative offense in the field of labour protection. It was established that the subject of an administrative offense in the field of labour protection can be: 1) an employee; 2) an official of enterprises, institutions, organizations regardless of the forms of ownership; 3) a citizen - a subject of entrepreneurial activity; 4) an individual who does not have the status of an entrepreneur and uses hired labour. It is proved that the signs that characterize the subject of an administrative offense in the field of labour protection are divided into general and special signs.It is substantiated that the granting of official powers to carry out organizational-administrative or administrative-economic functions is decisive in determining the functions (responsibilities) of this or that employee and defining the term «official». Organizational-administrative functions (responsibilities) define the responsibilities for the management of the industry, the labour team, the work site, and the production activities of individual employees at enterprises, institutions, or organizations, regardless of the forms of ownership. Administrative-economic functions (duties) are responsibilities for managing or disposing of state, communal property.The characteristics of the subjects of the offense established by Part 5 of Article 41 of the Code of Ukraine on Administrative Offenses were analysed and it was determined that all these subjects (and employees; and officials of enterprises, institutions, organizations, regardless of the forms of ownership; and citizens - subjects of entrepreneurial activity) belong to the parties of labour relations. It is proposed to change the subject structure defined in Part 5 of Article 41 of the Code of Ukraine on Administrative Offenses and to expand it. It is proposed to include such persons as apprentices and students undergoing labour and professional training (industrial practice) as subjects of the administrative offense (misdemeanour), defined in Part 5 of Article 41 of the Code of Ukraine on Administrative Offenses.

Current Legal Problems of Supporting the Development of Start-Ups in the Conditions of the Russian-Ukrainian War

Problem setting. The criminal attack of the Russian Federation on Ukraine without a declaration of war on February 24, 2022 fundamentally changed the entire system of legal relations of our state. Such armed aggression was also reflected in the entrepreneurial activity of startups as newly created subjects of entrepreneurial activity. Currently, the legal system of our country is in constant evolution in order to develop methods of supporting such subjects of entrepreneurial activity. Attention is also drawn to a number of law-enforcement aspects of startups that are not regulated at the level of regulatory and legal acts, which have a direct impact on the prospects of their development in Ukraine. Аnalysis of recent researches and publications. The issue of startup activity became the subject of scientific research by such scientists as S. V. Hlibko, O. V. Rozgon, I. V. Podrez-Ryapolova, A. S. Petkevich, A. V. Sherstobitov, I. V. Yashchyshina, and others. Within the framework of this scientific article, the specifics of the activity and support of startups in the conditions of martial law at the current stage of the Russian-Ukrainian war will be investigated. Тarget of the research is to examine the problems of startups that are in the Expansion and Exit stages of development at the current stage of the Russian-Ukrainian war. These are the final stages of the development of startups, which occurs after the stages of Pre-seed, Seed, Startup, Early Growth. After successfully passing the specified stages, the subject of entrepreneurial activity turns from a startup to an innovative enterprise, as it ceases to meet the criterion of small size and innovation. That is why the effective passage of these stages of development makes it possible to strengthen the economy of our state with another large enterprise, which at the same time has a positive effect on the market of innovative products and makes contributions to the budget of Ukraine through the payment of taxes and fees Аrticle’s main body. A startup is a high-risk type of entrepreneurship, as a result of which the challenges faced by representatives of Ukrainian business during the full-scale war mostly had a greater impact on startups. The analysis of the monitoring data allows us to state that the most observed influence is the regional location of business entities, while the negative influence of such factors as tax and regulatory pressure, the corruption component, lack of qualified employees, etc., was significantly reduced. Relocation is considered to affect the fault of the party to the obligation and is the basis for reducing the amount. Conclusions and prospects for the development. The analysis of statistical studies makes it possible to claim that a number of risks, which were key for startups in previous years, have reduced their impact. Instead, in 2022-2023, the biggest risks for startups are circumstances related to the conduct of hostilities. So, in particular, the regional location of the startup’s production plays a key role. At the same time, the risk of an unfavorable geographical location of a startup can be partially reduced due to state support for startups in certain sectors of the economy. Considerable support for startups was provided through the relocation program, which, in addition to its main goal of keeping enterprises in the front-line territory, is considered to affect the fault of the party to the obligation and is the basis for reducing the amount of fines, as well as delaying the execution of the court decision.

КОНКУРЕНТОСПРОМОЖНІСТЬ ПІДПРИЄМСТВ У СФЕРІ ГОТЕЛЬНО-РЕСТОРАННОГО БІЗНЕСУ

Introduction. Transformational processes at the current stage in the economy of countries make it necessary for enterprises to pay attention to competitiveness, which determines their viability and performance. The sphere of the hotel and restaurant business is dynamic and promising and can act as a multiplier of socio-economic development. Therefore, enterprises in the field of hotel and restaurant business must ensure their competitive stability and be competitive in the service market. The purpose of the publication is to analyze research trends in the development of the hotel and restaurant business evaluate and identify ways to increase the competitiveness of enterprises in the hotel and restaurant business. The results. The article examines issues related to the features, development trends, and functions of the hotel and restaurant business. It defines the essence of the concept of the hotel and restaurant business enterprise. An assessment of the activities of economic entities by the type of economic activity, "Temporary accommodation and organization of meals," was carried out for 2015–2021. The dynamics of the financial result (balance) before taxation of entities belonging to the sphere of hotel and restaurant business was determined and the dynamics of net profit was considered (loss) of enterprises in the field of temporary accommodation and catering. The level of profitability (unprofitability) of the operational activities of enterprises and the level of profitability (unprofitability) of all activities for the sphere of hotel and restaurant business were studied. The essence of the concept of enterprise competitiveness is substantiated. The methods used in assessing the competitiveness of enterprises are studied. An algorithm was developed to manage the competitiveness of enterprises in the hotel and restaurant business, which includes a collection of initial information, analysis and purpose, planning and organization of activities, and monitoring and control of activity results. Conclusions. For the sphere of hotel and restaurant business, it is necessary to maintain competitive stability, balancing between risks, upheavals in the service market, and one's resource capabilities. Subjects of entrepreneurial activity in the field of hotel and restaurant business need to focus their activities on constant development and improvement.

ЕКОНОМІЧНІ АСПЕКТИ ВИРОБНИЦТВА ПРОДУКЦІЇ РОСЛИННИЦТВА В УМОВАХ ЗАПРОВАДЖЕННЯ ВІЙСЬКОВОГО СТАНУ В УКРАЇНІ

The article is devoted to the consideration of the economic aspects of the production of plant products in the conditions of the introduction of martial law in Ukraine. In the process of research, the main factors that negatively affect the cultivation of agricultural crops in subjects of entrepreneurial activity in the field of agrarian business and households were identified. We believe that taking into account the negative experience of the past years, most agricultural enterprises will revise their production strategy, which will lead to a significant change in crop rotation. The research results prove that the current situation in the field of land reclamation is defined as critical, characterized by the continuous reduction of irrigated lands, the deterioration of the technical condition of the systems and the ecological and land reclamation condition of the soil. The main reason here is the actual termination of state funding of capital expenditures for the construction and reconstruction of reclamation facilities in recent years. It should be noted that on the lands affected by the destruction of the Kakhovskaya HPP, two main blocks of production were grown, one of them being vegetable and melon crops. The second block is grain and oil crops: soybean, corn, sunflower, wheat. Without a source of water supply, it is impossible to grow vegetable crops. The production of grain and oil crops will be carried out in a minority of farms in the corporate sector of the agrarian economy according to the extensive model, which will lead to a decrease in their productivity. Currently, it is necessary to lay scientifically-based foundations for the diversification of the industry with a focus on the production of plant products with high added value, their processing and further sale on both the domestic and foreign markets of food products, which will be competitive both in terms of price and quality. The production and processing of agricultural products should be developed according to the principle of circular economy. Entities of entrepreneurial activity in the field of agrarian business must become components of a full cycle with waste-free and renewable production, which includes full processing of product residues, use of environmentally friendly innovative technologies, effective use of soils depending on their quality characteristics and purpose. We believe that the general direction of the production of agricultural products should focus on using the advantages of agro-ecological practices: precision farming, the use of crop rotations and a biologically diverse polycultural approach in crop production. In addition, domestic agricultural enterprises demonstrate great potential for the development of organic farming.

Formation of results from investment and financial activities in the accounting and reporting system

Introduction. The article analyzes the current method of displaying in current accounting and financial reporting of investment costs, income and the result of the enterprise's investment activity. The state of research in scientific works on the problem of separation of accounting and analysis of investment activity is revealed. The model of the grouping of expenses and income of other ordinary activities of the enterprise is characterized. The processes that take place with the investment, operational and financial activities of the enterprise as a result of the implementation of the investment policy by the subjects of entrepreneurial activity are revealed. The main problems of disclosure of information in financial statements regarding the investment activities of the enterprise are outlined. Changes in the method of accounting for the results of the reporting period by creating sub-accounts for accounting of investment activities are proposed. The purpose of the article is to highlight the process of generating results from investment and financial activities and the procedure for displaying these costs and revenues in reporting. Methodology. In the process of conducting the research, the methods of synthesis and analysis, comparison and generalization were used to reflect the state of the method of formation of the result from investment and financial activities in the formation of reporting. The results. For the purpose of reliable accounting reflection of transactions related to investment and financial activities, the report proposes to revise the accounting and analytical support of transactions in the field of investment. The above proposals consist in the additional regrouping and systematization of these accounts and sub-accounts of other ordinary activities. The proposed method of accounting for the results of the reporting period will increase the efficiency of control of economic processes according to their effectiveness and will improve the analytical capabilities of the investment process assessment.

FORMATION OF THE SYSTEM OF ORGANIZATIONAL SUPPORT OF INNOVATIVE AND INVESTMENT ACTIVITIES OF AGRICULTURAL ENTERPRISES

Introduction. It is appropriate to include the organizational and management structure and relevant units that develop and make management decisions in the field of investment, as well as managers with the appropriate level of professional training, for whom the rights, duties and responsibility. At the same time, the formation of the organizational structure of management of investment processes at the enterprise is influenced by many factors, in particular, the size of the enterprise, forms and volumes of investment activity, organizational and legal form, etc. Methods. In the process of conducting research, general scientific and special methods of economic research were used, in particular: systematic approach, comparative, dialectical, abstract and logical methods. The results. It has been proven that the process of creating a management system for innovation and investment activities with an appropriate organizational structure consists of organizational, administrative and technical measures that require initial investments. These organizational measures should include a set of measures to coordinate the activities of developers and users of the investment activity management system, which are bound by resources and deadlines. In order to form a system of information support for the process of substantiating and making a decision on investment in agricultural production, the model has structural subdivisions that allow assessing the capabilities of the enterprise and investors in relation to the implementation of a specific investment project. The characteristic features of the management of innovative and investment activities of agricultural enterprises are singled out: the dominance of investments in real investments; the main goals involve the implementation of tasks of a tactical nature; lack of a special unit for coordination and regulation; the investment decision is taken collegially; among the project documentation, a business project is most often developed; there is no practice of developing documents for operational management of the “capital budget” and “calendar plan” during the implementation of an investment project. Discussion. Under the conditions of Russia's military aggression against Ukraine, business entities are forced to radically change the management system of innovation and investment activities, focusing mainly on the use of their own financial resources. In this regard, there is a need to form a system of organizational support for attracting investments in the implementation of innovative projects aimed at increasing the volume of production of products with a high level of added value by subjects of entrepreneurial activity in the field of agribusiness. Keywords: innovation, investment, activity, agricultural enterprise, information.

Features of the use of debt financial instruments of public-private partnership in domestic and foreign practice

Introduction. Financial cooperation of the state with subjects of entrepreneurial activity is carried out with the help of appropriate tools that contribute to the creation of a favorable investment environment for the implementation of socially important infrastructure projects. At the same time, an important place is occupied by debt financial instruments, which make it possible to ensure the fulfillment of obligations undertaken by partners. The purpose of the paper is to highlight domestic and foreign practice and issues of using debt financial instruments in the process of implementing public-private partnership projects. Results. The results of the study show that when financing public-private partnership projects, partnership participants seek to attract cheap and long-term debt financial instruments. Therefore, the most accessible and profitable financial instrument used in the process of financing public-private partnership projects are bank credit resources. However, small banks do not have the ability to independently finance these projects. In such a case, an effective tool is syndicated lending, the participants of which can become not only large banks, but also small ones with a different share of lending. It was established that an alternative to bank lending is the issuance of debt securities - infrastructure bonds, the use of which makes it possible to reduce the burden on budgets of various levels and attract extra-budgetary sources of financial resources. Conclusion. Effectiveness of using debt financial instruments needs to solve problems on the debt capital market, in particular regarding the legislative regulation of their formation, circulation and use in the sphere of public-private partnership, ensuring investment attractiveness, transparency and openness. Prospects for further research in this direction are the search for ways to improve the financial tools for the development of public-private partnerships, taking into account the best achievements of world experience.

Factors for creating the resource potential of farm farmers of Ukraine

Introduction. The paper examines the issues of essence and factors, under the influence of which the formation of resource opportunities of one of the key organizational and legal forms of management in the agrarian sector of the economy of Ukraine takes place – farms. The purpose of the paper is that, based on the results of the study of theoretical aspects and sources of formation, to substantiate the composition and evaluate the influence of factors of external and internal origin on the "resource potential" of farms in Ukraine. Results. Reasonable composition of components of resource potential of farms in terms of production factors. The role and place of external and internal factors of management in rural areas during the reproductive process of formation of the resource component of the production economy of domestic farmers are characterized. Reasonable composition of components of resource potential of farms in terms of production factors. The role and place of external and internal factors of management in rural areas during the reproductive process of formation of the resource component of the production economy of domestic farmers are characterized. A scheme for determining the types and vectors of the influence of factors on the formation of the resource potential of farms of Ukraine has been built. Conclusion. The resource potential of farms in Ukraine is ensured by the system management mechanism of the resources available to them and those that may be involved, taking into account the conditions of the external and internal environments, in the future. The potential of resource formation depends on the ability of farmers to mobilize them at the right time from the necessary sources for their own economic growth, overcoming difficult economic conditions and withstanding the competitive struggle in the market. In modern operating conditions, farms as subjects of entrepreneurial activity are able to operate most types of production resources used in the production of agricultural products. Practically all classical sources of formation are available to them, supplemented by industry specificities and business conditions.

ORGANIZATIONAL AND ECONOMIC PRINCIPLES OF THE FUNCTIONING OF THE MILK MARKET UNDER THE CONDITIONS OF UKRAINE’S MEMBERSHIP IN THE EU

The article is devoted to the assessment of the organizational and economic basis of the functioning of the milk market in the conditions of Ukraine’s membership in the EU. The main reasons for the reduction of the number of cows both in agricultural enterprises and households have been established. It has been proven that in the current conditions, the subjects of entrepreneurial activity – producers of dairy products do not have the opportunity to carry out even a simple reproduction of the cow population at the expense of their own sources. Today, the system of tribal service, which existed earlier in Ukraine and made it possible to conduct tribal affairs at the proper level, does not work. Therefore, further increase in productivity and improvement of animal reproduction indicators are extremely problematic due to the lack of a modern breeding system in animal husbandry. It has been established that most dairy farms have passed the stage of modernization of the material and technical base, which ensures the production of high-quality milk. In our opinion, subjects of entrepreneurial activity in the field of agro business – milk producers can compete with agricultural producers from EU countries in the presence of effective state support for dairy farming and the observance of partnership relations with processing enterprises and trade. The introduction of innovative technologies in dairy farming, especially agricultural enterprises, ensures a high level of milk productivity of cows, which corresponds to the corresponding values ​​of the average annual milk yield of most countries of the European Union. The analysis of benefits and risks for dairy farming from Ukraine’s participation in the EU makes it possible to determine the directions of the national policy in terms of reducing risks, neutralizing negative consequences and accelerating the realization of benefits from the liberalization of trade regimes: promotion of exports with the aim of expanding foreign sales markets for Ukrainian exporters of dairy products; stimulation of domestic demand for milk and milk products; increasing the competitiveness of domestic producers of milk and milk products on the basis of improving the quality and safety of products due to the implementation of international quality standards; ensuring the competitiveness of domestic producers on domestic and foreign markets in accordance with effective state support measures for mixed agricultural enterprises – milk producers with the aim of attracting private investments for their development; avoiding negative impacts on personal peasant farms on the basis of the development of service and sales cooperation, the formation of the appropriate infrastructure, financial support for the process of transformation of commercial personal peasant farms into small agribusiness subjects – milk producers; promotion of rural development, active use of the benefits of the “green box” by the World Trade Organization.

EXTRACURRICULAR EDUCATION AS AN ELEMENT OF THE EDUCATIONAL AND PRODUCTION CLUSTER: PUBLIC ADMINISTRATIVE ASPECT

The article proposes and characterizes a model of an educational and production cluster with an integrated element of extracurricular education in the context of public administration. The current challenges of the system of extracurricular education in Ukraine and the reasons for their occurrence are determined. Attention is focused on the fact that state and local self-government bodies need to find new ways to implement public administration of extracurricular education, ensuring its sustainable development in conditions of limited resources and further (potential) challenges/consequences by using opportunities for inter-institutional interaction of the public and private sectors based on public-private partnership, which is achieved in the application of the cluster model of activity of the relevant subjects – the formation of educational and production clusters. An analysis of the main provisions of the works of M. Porter, R. Martin, P. Sanli and Ukrainian scientists who studied the problems of cluster functioning was carried out: Ye. Borodin, I. Chikarenko, L. Zelenska, G. Piatnytska, O. Reshetniak, Yu. Zaika. It was determined that the concept of a cluster is multifaceted; is not unified, and the content depends on the context and scope of application; can be used in the educational field. In view of this, the definition of an educational cluster is proposed – cooperation of various relevant subjects of public administration and educational activity, which use each other's capabilities and resources to meet the educational needs of education seekers and implement joint projects. Different types of clusters were identified depending on the “core”. The importance of the integration of extracurricular education institutions with other subjects of educational and entrepreneurial activity through the formation of educational and production clusters is emphasized. The role of public authorities in the formation of educational & educational and production clusters, integration of external entities is determined. Based on this review, the definition of an educational-industrial cluster is proposed – cooperation between public authorities (state authorities/local self-government) and relevant subjects of educational activity with subjects of entrepreneurial activity that use opportunities (available and potential) and resources of each other for satisfaction educational needs of education seekers (as consumers of services) and implementation of joint mutually beneficial projects based on public-private partnership. It was revealed that the main advantages of the clustering of extracurricular education are the improvement of the quality of the provision of educational services due to the comprehensive coverage of education seekers by both formal and informal education; unification of resources of subjects of educational activity, in particular personnel resources for carrying out educational activities; the possibility of using the material and technical base of all entities of the cluster.

ОСОБЛИВОСТІ РОЗВИТКУ ПІДПРИЄМНИЦТВА У РЕСТОРАННОМУ БІЗНЕСІ

The article presents a scientific discussion on trends and prospects for entrepreneurship in the restaurant business. The essence of entrepreneurship is considered, modern views of various scholars on entrepreneurship are substantiated and their differences are clarified, the definition of restaurant business entrepreneurship is formulated. A comprehensive analysis of the development of entrepreneurship in the catering in Ukraine at the present stage is conducted. The subjects of entrepreneurial activity in the restaurant business and their composition are described. The main directions and forms of business development in the market of restaurant services of Ukraine are revealed. The main indicators of financial and economic activity of enterprises of different sizes by type of activity 56 "food and beverage service activities" are investigated in dynamics. The problems that arise in carrying out business activities in catering are identified. Measures to intensify the business activities of restaurant enterprises are proposed, which will significantly increase their socio-economic impact on the country's economy. The purpose of the article - to explore the theoretical and practical principles of entrepreneurial activity of restaurants and its industry features, to analyze the problems of entrepreneurship in the restaurant business. The scientific novelty of the article is to study the general features of entrepreneurial activity in the restaurant business, taking into account industry specifics, to study the problems of entrepreneurship development in catering. The methodological basis of the study is general theoretical and special methods, in particular, the method of logical generalization (logical and dialectical), the method of scientific abstraction, graphoanalytical method. 2010-2020 was chosen as the research period. The development of entrepreneurship and the introduction of effective forms of restaurant business will ensure the sustainable development of the restaurant business in Ukraine. The results of the study can be useful in the practical work of restaurants that seek to increase the efficiency of their activities.

Problems of accounting for work payment calculations during the period of martial status and ways of improvement

The article carries out a comprehensive study of the problems of labor and its payment under martial law. There is a well-known multi-level regulatory regulation of wages. Job loss due to Russia's invasion of Ukraine. The standard definition of the concept of "salary" and its content are analyzed. It was established that "salary" is not defined by law. The current state of payroll accounting and its reflection in the accounting policy is analyzed. As a result of the study of activities during the martial law period, the most controversial issues of receiving funds from employers, the largest employees and the state, which is becoming more widespread, have been clarified. Changes to the current legislation and new methods of regulating labor relations related to martial law are evaluated. The basics of accounting and taxation of wages in the conditions of martial law and ways to solve them are given. It is proposed to make changes at the legislative level of a part of the state in the specifics at the initiative of the employer in the conditions of martial law of termination of the employment contract. It was noted the need for the employer to use all possible measures to ensure the realization of the rights of employees to receive current wages during wartime. The importance of accounting and taxation of wages in the conditions of martial law is determined. This stipulates that the employer is obliged to pay wages under the specified conditions defined by the employment contract and in accordance with current legislation. Each payment must be accompanied by a transfer of personal income tax, military duty and a single social contribution. In case of impossibility of payment of wages due to hostilities, payment may be suspended only until the moment when the enterprise can use its main activity. The results presented in the article have a practical orientation, so subjects of entrepreneurial activity can be used to solve problems related to payment of labor. martial law, wages, taxation, legislation, accounting of payments.

Legal Status of the Self-Employed as Business Entities: Problems and prospects of Reform

The article is devoted to the study of the problems of the legal status of the self-employed as subjects of entrepreneurial activity. The legal nature of the activities of self-employed persons is studied; the self-employed are qualified as subjects of micro-entrepreneurship; an approach to the implementation of their bankruptcy is developed. A sociological study aimed at identifying the opinion of students about the gaps in the regulatory regulation of the legal status of the self-employed is undertaken. The correctness of the legal qualification of the self-employed as entrepreneurs is argued. The necessity of differentiation of the legal regime of activity of this category of citizens is proved. The content part of the modified concept of entrepreneurial activity is formulated. On the basis of a comparative legal analysis of the regulation of commercial and consumer insolvency in Russia and Germany, conclusions are drawn about the expediency of applying the rules of consumer insolvency to the self-employed due to their special legal status, as well as about providing them with the opportunity to continue their business activities after the completion of the bankruptcy procedure

PROBLEM ISSUES OF ACCOUNTING OF NON-PROFIT ORGANIZATIONS

The article is devoted to the study of problematic issues of accounting of non-profit organizations. The role of the non-profit sector in the socio-economic life of society was determined and the peculiarities of accounting of such organizations were considered. As the non-profit sector plays an important role in the socio-economic life of society, provides an increase in living standards, sustainable development of the country. In the conditions of modern transformations, the society needs the existence of organizations, different from the subjects of entrepreneurial activity, which will solve social problems at a qualitatively new level. Accordingly, non-profit organizations that have a positive economic and social impact on the development of a market-oriented and democratic society in the world’s leading countries must function properly in the national economy. Accounting is the basis of effective management of a non-profit organization in modern conditions. That is why the study of the features and procedures of accounting for their activities is extremely relevant, given the importance of their contribution to the socio-economic development of the state. The latest recommendations of regulations, tax authorities and industry specialists are analyzed and our own view on the specifics of accounting by non-profit organizations is given. It was found that the methodology of accounting of non-profit organizations is one of the most acute problems of accounting reform. The main problems are related to the accounting of targeted funding and their use, accounting for inventories, fixed assets and their depreciation. To address such issues, it is proposed to make a number of changes and additions to the existing accounting methodology, which will achieve a reliable display of accounting information for effective management decisions.

Розвиток фермерських господарств в організаційно-економічному забезпеченні зайнятості населення

The purpose of the article is to carry out the economic and institutional analysis of development of farms and to define prospects of strengthening of a role of this form of managing in organizational and economic maintenance of employment of the population in agricultural production. Research methods. In the process of research a number of general scientific and special methods were used, in particular: system-structural analysis and synthesis as the main methodological tool (for analysis of development and efficiency of farms in the context of employment performance evaluations); monographic (in determining the nature and methodological assessment of the priority of the role of farms as promising to ensure the socio-economic development of the territories); extrapolation (when substantiating the promising strategic priorities for the development of family farming as an entrepreneurial subsystem to ensure opportunities to solve problems of sustainable development of rural areas and employment of the rural population). Research results. The methodological context is outlined and empirical assessments of the role and trends in the development of farms in the organizational and economic support of employment are made. The specifics of characterizing the importance of farms as subjects of entrepreneurial activity in the agricultural sector of the economy, which have a special socio-economic significance in the status of implementation of the functions of the labor institution while ensuring its productivity and efficiency. A comparative assessment of the efficiency of production activities of agricultural enterprises and farms according to the product approach in the format of profitability estimates. The concept of perspective significance of family farms in the mechanism of their institutionalization into the market mechanism of agricultural employment is characterized. Scientific novelty. It is proved that in Ukraine farms, in particular family farms are extremely important in solving the problems of rural activity, are able to implement programs of mass development of agricultural employment, as well as contribute to the sustainable development of territories. It is established that farming gradually acquires efficiency that prevails over other forms of management, which is associated with the motivation of work on the basis of family employment, the personification of the results of employment on one's own farm. Theoretical and methodological assumptions are conceptualized and practical assessments of the exceptional importance of the priority of systemic support for the development of family farming in rural areas within the implementation of the global trend of promoting sustainable development as a priority model of entrepreneurial employment, a mechanism to improve welfare. Practical significance. The definition of the role of farms and family farms in the organizational and economic provision of employment of the population with a projection on the achievement of criteria for the sustainability of the development of the agricultural sector and territories is methodologically substantiated and conceptualized. Tabl.: 4. Refs.: 50.

On the entrepreneurial legal capacity of public legal entities in Russia

This article is devoted to one of debatable issues– the possibility of classifying theRussian Federation, the subject of theRussian Federationand the municipality as subjects of entrepreneurial activity. Consideration of doctrinal positions, as well as the study of new forms of business activity allowed the author to draw the following conclusions. Actions performed by any public legal entity are solely aimed at ensuring public interests, which at first glance indicates that it is impossible to classify public legal entities as business entities. At the same time, the new forms of economic cooperation of the state, its subjects and municipalities with entrepreneurs that have appeared recently indicate that public formations can be a party to an entrepreneurial agreement. Such agreements are concluded by authorized bodies of public legal entities that represent public entities as property owners. Taking into account the nature of public legal education (this is a territorial structural and functional form of organization of a territorial public collective), the article concludes that the Russian Federation, its subjects and municipalities cannot directly carry out business activities, they carry out it indirectly through authorized bodies, and therefore, the state, its subjects and municipalities are indirect participants in business activities.

МАТЕМАТИЧНА МОДЕЛЬ ПРОГНОЗУВАННЯ ТА ВИЗНАЧЕННЯ ОБСЯГУ ЗАПАСНИХ ЧАСТИН ДЛЯ СТАНЦІЙ ТЕХНІЧНОГО ОБСЛУГОВУВАННЯ АВТОМОБІЛІВ З УРАХУВАННЯМ ВТРАЧЕНИХ ПРОДАЖІВ

The article deals with the order of formation of the mathematical model of forecasting and determination of the volume of spare parts, taking into account lost sales on the basis of actual expenses for repairs and sales through trade Object of research - system of inventory management of car maintenance stations Purpose of the study - to carry out research of mathematical model of forecasting and determination of spare parts volume taking into account lost sales and to find out the main components of it. Method of the study - the analysis and formalization: quantitative indicators of automobile parts reserves, methods of forming components and parameters of a mathematical model. It is established that the methodology of constructing a mathematical model involves the formalization of the main processes of the cost of automotive spare parts. The mathematical model includes the costs of spare parts: 1) for repairs of cars; 2) through the sale of a spare part in a shop operating at a service station. It was found out that in order to take into account the lost sales of spare parts, it is necessary to clearly register customer inquiries, indicating the factory catalogs of spare parts numbers, their number. In this case, in case of the need for a spare part and its presence in the warehouse of the enterprise, the client refuses to purchase, then such a requirement is not taken into account as dissatisfied. The construction of a mathematical multiplicative model of prediction and determination of the amount of spare parts based on lost sales in which the value of the seasonal component is not a constant, but represents a certain proportion of the trend value. The formulas for determining the need for spare parts in a multiplicative model based on parabolic, linear trends of demand and seasonal variation are considered and given. The importance of the seasonal component in the mathematical model of forecasting is substantiated; it is a factor of forecasting error, it allows to find out the causes of fluctuations and to calculate the insurance stock of parts. To calculate the seasonal component, a method of correction of the trend equation with an asymmetric seasonal wave is presented. The results of the article can be used to increase the efficiency of inventory management at both technical maintenance stations of cars and any subjects of entrepreneurial activity, in the case when there is a problem of dissatisfied consumer demand. Forecast assumptions about the object of study - the specification of the model for determining the volume of spare parts by studying the seasonal fluctuations in demand and studying the main trends in the development of car service services and the existing model range of cars, their age composition. KEYWORDS: DETAIL, SPARE PARTS, PROBABILITY, QUANTITY, MODEL, VOLUME, PERIOD, DEMAND, NEED, FORECAST, SALE, IMPLEMENTATION, EQUATION, SERIES, SEASONAL VARIATION, TREND.

FACTORS OF FINANCIAL AND ECONOMICAL SECURITY OF FOREIGN ECONOMIC ACTIVITY IN UKRAINE IN CONTEXT OF GLOBALIZATION CHALLENGES

Problems regarding foreign economic activity of economic entities are extremely diverse. One of the aspects of these issues gets considerable attention, while others are much less studied, and some aspects have been updated not so long ago. Among the latter is the financial and economic security of foreign economic activity, in the provision of which the influence of many factors must be taken into account. One of these factors is globalization, which today becomes an objective reality for development of modern world. However, impact of globalization on financial-economical processes on macro- and microlevel is ambiguous. Taking into account prevalence of many global conflicts and other factors of negative impact, globalization challenges, existing trends of development of economical processes stipulate mostly negative impact on subjects of foreign economic activity. The financial and economic security of foreign economic activity of the enterprise and the country as a whole are considered from the point of view of joint application of the protection and harmonization approaches and recognized as one of the most important conditions for the effectiveness of its implementation. The theoretical basis of the study were the ideas of the theory of interaction (the theory of exchange J. Humans and P. Blau, the theory of interaction between the results of D. Tibo and G. Keelli and the theory of potential conflicts). The factors of financial-economical security of foreign economic activity for domestic subjects of entrepreneurial activity and country in general are considered in the article. It is displayed that foreign economic activity with Russia, which so far is carried out by domestic enterprises, is a very serious threat to the economic security of Ukraine as a whole, as well as its business entities. The main globalization challenges in the field of foreign economic activity for domestic subjects of entrepreneurial activity are identified. The main challenges in the field of foreign trade of goods are specified in the article. The changes in the guidelines for foreign trade in goods are given and the reasons for such changes are detailed. The global, local and institutional impacts on system of economic security of enterprises that are subjects of foreign economic activity are specified and the appropriate reaction of their systems to such influence is suggested.

Structure and content of administrative and legal status of the subjects counteracting offenses in the field of entrepreneurial activity

Theoretical approaches to the definitions of “legal status”, “administrative and legal status” have been established. The elements of administrative and legal status of the subject counteracting offense in the sphere of entrepreneurial activity have been determined and analyzed. The main powers of the state agencies that accomplish control activity over the subjects of entrepreneurial activity have been characterized. The notion of a subject of an offense in the sphere of entrepreneurship has been defined: a system of state and non-state agencies, public organizations, social groups and citizens whose activities are focused on eliminating the causes and conditions that give rise to and provoke offenses in the sphere of economic commercial activity (entrepreneurship), preventing these offenses at different stages of incorrect behavior of the participants of relations in the field of entrepreneurship, as well as bringing them to legal liability. Besides, the above subjects have been systematized in this study and their range has been determined. The main ones have been highlighted: the President of Ukraine, Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine; local governments; Ministry of Finance of Ukraine; Ministry of Economic Development and Trade of Ukraine; State Fiscal Service and its structural units (except customs control at the border); State Inspectorate of Ukraine; National Bank of Ukraine; revenue and fees authorities of Ukraine. The author has defined a special group of subjects, those who have administrative and jurisdictional powers.