Use Of Material Resources Research Articles

Management of material resources in the context of ensuring the sustainability of the agroindustrial complex

Substantiated are approaches to improving the processes of managing material resources, focused on the formation of an integrated management system in the context of increasing the efficiency of agricultural production. The provisions of the scientific and theoretical (the target model of material resources management in agriculture, taking into account the interrelation of the subjects of the national economy, the evolution of the national economy and the conditions for making managerial decisions in terms of material resources; the general scheme of ordinal factors of state regulation of direct and indirect influence on the effectiveness of the use of material resources in agriculture) and methodological (improvement blocks the current practice of managing material resources in the context of ensuring the financial and investment stability of the agroindustrial complex) character.

Складові якості життя паліативного пацієнта. Якість життя осіб похилого та старечого віку

In most of the post-industrial countries of the world, profound demographic and social changes are taking place, consisting in the aging of the population with a significant accumulation of elderly and senile people in the populations. This leads to significant shifts in the structure of morbidity and mortality, especially among the elderly and senile persons. The epidemiology of morbidity and mortality among these patients already today imposes complex organizational and financial problems on all national health systems of the countries concerned. In this regard, the concept of «quality of life» is becoming increasingly important and is used in the formation of medical, social policy and their solution to the problems of human adaptation to living conditions, have changed with aging and the appearance of incurable diseases inherent in old age. Thus, the quality of life can be considered as an integral indicator reflecting the degree of adaptation of a person to a disease and the ability to perform its inherent functions in accordance with its socio-economic situation. Assessment of the quality of life is based on a wide range of quality of life criteria developed by WHO, such as physical, psychological, level of independence, life in society, environment, spirituality. The main component of the concept of quality of life for the elderly is the availability of medical and social assistance, which provides for the implementation of treatment and prophylactic measures to maintain optimal physical, psychological and social comfort. A feature of the study of the quality of life of elderly patients is that in most cases the same tools are used as for other age groups. In general, the study of the quality of life of older people is of interest to modern science, and is of great practical importance. The data obtained can be used to select the optimal drugs and regimens for the treatment of patients, which would improve their quality of life. In addition, this would contribute to a more targeted use of material resources and an increase in the psychological and socio-economic condition of their family members. No conflict of interests was declared by the authors.

DIRETRIZES PARA GESTÃO DE PROJETOS DE ARQUITETURA RESIDENCIAL SUSTENTÁVEL E DE BAIXO IMPACTO VISUAL NO AMBIENTE

Civil construction is one of the activities with the greatest environmental impact among existing anthropogenic activities, being the main responsible for the primary extraction of natural resources. Several initiatives emerged in the 90s in order to create mechanisms for regulating, classifying and encouraging so-called sustainable constructions. However, despite aspects of sustainable buildings analyzing the life cycle of the work and seeking to maximize efficiency in the use and management of energy and material resources, these buildings are not concerned with preserving the original appearance of the environment. This work seeks to instigate the search for sustainable construction in addition to the preservation of the original visual fluidity where the residential construction is inserted. As a result, this work presents the guidelines to be considered even in the architectural design phase for residential projects.

Comparisons of Convolutional Neural Network and Other Machine Learning Methods in Landslide Susceptibility Assessment: A Case Study in Pingwu

Landslide is a natural disaster that seriously affects human life and social development. In this study, the characteristics and effectiveness of convolutional neural network (CNN) and conventional machine learning (ML) methods in a landslide susceptibility assessment (LSA) are compared. Six ML methods used in this study are Adaboost, multilayer perceptron neural network (MLP-NN), random forest (RF), naive Bayes, decision tree (DT), and gradient boosting decision tree (GBDT). First, the basic knowledge and structures of the CNN and ML methods, and the steps of the LSA are introduced. Then, 11 conditioning factors in three categories in the Hongxi River Basin, Pingwu County, Mianyang City, Sichuan Province are chosen to build the train, validation, and test samples. The CNN and ML models are constructed based on these samples. For comparison, indicator methods, statistical methods, and landslide susceptibility maps (LSMs) are used. The result shows that the CNN can obtain the highest accuracy (86.41%) and the highest AUC (0.9249) in the LSA. The statistical methods represented by the mean and variance of TP and TN perform more firmly on the possibility of landslide occurrence. Furthermore, the LSMs show that all models can successfully identify most of the landslide points, but for areas with a low frequency of landslides, some models are insufficient. The CNN model demonstrates better results in the recognition of the landslides’ cluster region, this is also related to the convolution operation that takes the surrounding environment information into account. The higher accuracy and more concentrative possibility of CNN in LSA is of great significance for disaster prevention and mitigation, which can help the efficient use of human and material resources. Although CNN performs better than other methods, there are still some limitations, the identification of low-cluster landside areas can be enhanced by improving the CNN model.

A Survey of School Head Teachers' Leadership Performance in Shaheed Benazirabad Division: Theory and Practices

The prime purpose of leadership is to take responsibility and decide on a destination for the institution in the shape of a vision and targets, and next he/she should have a concrete action plan to be at par with the vision by achieving those targets. This study was "a survey of school headteachers' performance in Shaheed Benazirabad Division: Theory and Practice", and was carried out with three research objectives 1) Study the existing leadership theories, 2) Study the current leadership performance practices and, 3) Study the current managerial leadership performance practices of school headteachers' at secondary and higher secondary level in Shaheed Benazirabad Division. A mixed-method approach was used. A sample of 155 head teachers was selected through a simple random sampling technique (61% of the total population). The data collection questionnaire was a self-developed tool on a five-point Likert scale. The validity of the tool was ensured with the feedback of two senior headteachers and a pilot test. The reliability of the questionnaire was ensured by Crombach's Alpha. The results showed that having an understanding of curriculum implementation practices use of material resources and instructional leadership approaches in the school were poorly performed. It is concluded that time-to-time short training sessions may be arranged for the headteachers to better utilize their current knowledge of contemporary theories, use of resources such as financial and material and improved pedagogical practices in their schools and the training manuals should include the latest researches in the school education.

The use of material resources in vocabulary explanations: a conversation analytic inquiry

Abstract Recent studies have examined the interactional management of verbal and non-verbal vocabulary explanations in second language (L2) classrooms. However, the use of material resources in vocabulary explanations has not been fully investigated yet. Based on a corpus of fourteen class-hours of (50-min each) video recordings of an L2 Oral Communication classroom at a higher education setting in Turkey, this study explores how material resources are employed in vocabulary explanation sequences in combination with talk and gestures. Using the micro-analytic lens of multimodal Conversation Analysis (CA) for the examination of the detailed transcriptions of vocabulary explanation sequences with material resources, three different patterns were identified: (1) gesture + material resources; (2) talk + gesture + material resources; and (3) scene enactment + material resources. The findings of this study contribute to classroom interaction research, more specifically to studies on vocabulary teaching, by providing a micro-analytic account of how material resources are employed in vocabulary explanations.

Evaluation of the Current Status of the Incentive System for Employees of the General Administration of the Libyan Alrify Bank

The effectiveness of any organization is related to the efficiency of the human element and its ability to work and its desire for it as the effective and effective element in the use of available material resources. Incentives are among the basic influences that play an important and vital role in the behavior of individuals, and through them, the desire to perform can be created. It can be said with it that the ability of organizations to achieve their goals depends to a large extent on the success of management in providing sufficient motivation for individuals. This study aimed at clarifying the concept, importance, theories, and types of incentives, and evaluating the current situation of the incentive system in the bank, which included the employees of the General Administration of the Libyan Alrify Bank in order to identify the obstacles and problems facing it, and to present a package of recommendations and proposals that could contribute to Improving and developing the incentive system and increasing the performance of individuals. The study was conducted on 71 employees of the bank, and they occupy the entire upper, intermediate, and lower administrative positions working in the general administration of the bank. The most important result shown by this study is that there is a strong correlation between the general performance variable and other variables, and it is arranged in descending order as follows: moral incentives, general satisfaction, then training, and promotions. There is no correlation between the variable of general performance and the variables of the impact of material and moral incentives on workers and caring for them.

Demand Theory of Sharia Micro Economic Perspective

The purpose of writing this article is to find out about the theory of demand in sharia microeconomics and what is related to the discussion of the theory of microeconomic demand. Economics is a human act as a consumer to fulfill needs and desires or make various requests for various goods and services in everyday life. Islamic economics itself is never separated from moral and religious values because every activity is always associated with the Shari'a. Islamic economics is the knowledge and application of sharia law to prevent injustice in the use and disposal of material resources with the aim of providing human satisfaction and carrying out these activities as an obligation to Allah and society. The Qur'an calls the economy the term istishad (saving, economy) which literally means "middle" or "moderate". Therefore, as Muslims we must take a moderate stance in acquiring and using resources. A Muslim is not allowed to be stingy (royal, exaggerating) nor is he allowed to be stingy (bakhl). The view of Islamic economics regarding demand is almost the same as conventional economics, but there are limitations for individuals to behave economically in accordance with sharia rules. In Islamic economics, "Islamic" norms and morals, which are Islamic principles in economics, are a determining factor for an individual or society in carrying out their economic activities. Therefore, Islamic economic theory is different from conventional economic theory

Подходы к разработке информационного ресурса для управления потоками пациентов в медицинской организации в период глобального биовызова (на примере COVID‑19)

Patient flow management in medical organizations and rational use of human, material, medical and technical resources during the period of global biological challenge are the key to the effective functioning of the health care system. The formation of a set of indicators and criteria that allow the organization, planning and management of hospitalizations should be carried out with using of modern information aggregators integrated with medical information systems both at the level of a single hospital and in general across a network of medical organizations in the region that provide specialized medical care in hospitals. Purpose of the study is to develop an information system architecture that allows assessing the level of use of the resources of a medical organization during a global biological challenge (on the example of COVID-19) and distributing patient flows depending on its current capabilities. Materials and methods. Based on the data on the results of hospitalization of 7576 patients with COVID-19 in the Noginsk Central District Hospital, 6 consecutive stages of developing an information system were formed, including user stratification and determining roles and levels of access to information for them, classifying the resources of a medical organization, developing digital models of databases data, standardization and mapping of work processes in the structural divisions of the hospital, compiling a list of input (accounting) and output (reporting) indicators correlated with each other through the use of directories and registers, as well as on the basis of logical links. Results. Digital layouts of 4 registration cards were developed (data of medical workers; data of patients, medical services provided to them and the time for their implementation; use of medical equipment and time spent on research; registration of hospitalizations in hospital departments), 10 reporting forms (on the activities of medical workers and medical services rendered by them; on the structure of hospitalized and diagnostic tests carried out by them; on the use of medical equipment; on hospitalizations and the use of hospital beds) and templates of analytical reports for making management decisions based on the data of reporting forms for 6 categories of users (for medical workers of the relevant structural units of the hospital heads of structural subdivisions, deputy heads of a medical organization and head of a medical organization, a specialist of a public authority of a constituent entity of the Russian Federation in the field of health protection). Conclusion: The information resource proposed for development makes it possible to carry out a current assessment of the workload of medical workers and medical equipment, the employment of the bed fund, compliance with time parameters when performing standard operating procedures in the structural divisions of the hospital and ensure operational management of patient flows.

Экономическая эффективность использования материальных ресурсов в растениеводстве

Abstract. The disparity of prices between the means of production and crop production leads to a decrease in the efficiency of resource use and the overall profitability of production. In order to stabilize the work of agricultural enterprises in such conditions, in addition to the necessary state support, it is important to find internal reserves in crop production. The purpose is to study the state and possibilities of improving the efficiency of resource use in crop production. The objectives of the study were the analysis of data reflecting the options for saving resources when cultivating field crops in the conditions of the Kurgan region. The methods of monographic, mathematical, and statistical analysis of data from literary sources, annual reports of agricultural enterprises of the Kurgan region, and research results of the Kurgan Research Institute were used. Scientific novelty. The work consists in the application of a dynamic method for calculating the economic efficiency of previously tested technologies in various time-varying economic conditions, which makes it possible to more reasonably build long-term plans. It is established that the factors of increasing the efficiency of the use of natural and material resources can be the diversification of acreage by increasing the share of winter, leguminous and oilseed crops and increasing the accuracy of the use of resources using digital methods. The results of the study showed that the diversification of acreage makes it possible to distribute field work more efficiently, save resources and receive higher incomes, and stabilize the financial condition of agricultural enterprises. Parallel driving systems and equipment monitoring allow you to save fuel, fertilizers, seeds, plant protection products. The operation of the equipment with the help of navigation equipment in the dark ensures the execution of technological operations within the regulatory deadlines and thereby allows to increase crop yields by 5–10 %. The additional income from the parallel driving system is on average 2155 rubles/ha. Designing technologies based on electronic maps and field history books allows you to differentiate resources by fields in accordance with soil, agrochemical and agrotechnical conditions.

Efficiency of resource allocation to tasks in a transport company

The modern market makes the competition between economic entities very high. There are a lot of companies with a similar profile and size. Therefore, it is necessary to compete on many levels. Efficiency, both in terms of the use of material resources and human resources, becomes a key aspect. In the case of the use of material resources, the subject is very widely discussed and crucial for most enterprises. Companies try to keep vehicles in use for as long as possible.

Management of the efficiency of use of material and technical resources at the enterprise

Introduction. The article focuses on the analysis of strategies for managing the efficiency of the use of material and technical resources at enterprises, with an emphasis on the need to adapt to changing economic conditions. The main challenges and prospects facing companies in the context of globalization and innovative technologies are outlined. Goal. The main goal of the article is the development and implementation of a comprehensive resource management methodology, which includes evaluating the effectiveness of resource use, planning material needs, and cost optimization. Method (methodology). The study is based on the application of analytical methods, statistical analysis, as well as mathematical modelling methods for evaluating and forecasting the efficiency of resource use. The results. As a result, methodical recommendations were developed, which allow to increase the efficiency of management of material and technical resources, ensuring cost savings and increasing the competitiveness of enterprises. Cases of implementation of the proposed solutions in practice are presented.

ORGANIZATIONAL APPROACHES TO IMPROVING THE ACCOUNTING AND ANALYTICAL SYSTEM AT AGRICULTURAL ENTERPRISES

Purpose. The aim of the article is the development of practical recommendations for improving the accounting and analytical system at agricultural enterprises in the conditions of accounting reform based on the generalization of research by scientists. Methodology of research. In the research process, an epistemological method was used to clarify and deepen the content of concepts and categories in the field of accounting and analytical support of agricultural enterprises. Analysis, synthesis, induction, deduction, abstraction, idealization and generalization as methods of scientific knowledge are applied to the development of the provisions of the theory, methodology and practice of accounting in the system of information support for the activities of economic entities in the field of agrarian business. Findings. On the basis of the conducted research, practical recommendations are proposed for the construction of an information and accounting system of an agricultural enterprise, which is based on intra-farm (management) reporting, which is formed on the data of primary and management accounting registers. It is proven that the introduction of the budgeting system in terms of responsibility centres - structural units will ensure the assessment of the effectiveness of the use of input material costs and the search for reserves to reduce production costs in the process of production and sale of products by farms of the corporate sector of the agrarian economy. Originality. Practical recommendations for the preparation of management reporting of an agricultural enterprise, which are based on the specifics of the enterprise's activity, as well as the specifics of the work of a specific structural unit, centre of responsibility, or activity segment, are substantiated. Methodical approaches to the segmentation of the activities of farms in the corporate sector of the agrarian economy have been improved, which will ensure the integrity of the accounting and analytical system, which is based on a complex combination of primary and management accounting and intra-farm (management) reporting. Practical value. The introduction of elements of intra-farm (management) accounting into activities, in particular the management report on the activity of responsibility centres - structural subdivisions, will provide an assessment of the effectiveness of the use of material resources in the production of agricultural products and the identification of reserves for reducing their cost price. Key words: agricultural enterprise, management accounting, accounting system, reporting, costs.

IMPLEMENTATION OF THE HOSPITAL DISTRICT FOR THE MEDICAL INSTITUTIONS: MEDICAL AND SOCIAL JUSTIFICATION OF THE FINANCIAL AND ECONOMIC STATE OF KALUSH CENTRAL DISTRICT HOSPITAL BEFORE AND AFTER IMPLEMENTATION

The aim: To determine the financial and economic condition before and after the implementation of the hospital district in the Kalush Central District Hospital and to show the medical and social justification of the changes in the institution's finances. Materials and methods: The object of this study was the activity of the Kalush Central District Hospital, which is a multidisciplinary medical and preventive health care facility, in which medical assistance is provided to patients in surgical, neurosurgical, traumatological, cardiological, gastroenterological, endocrinological, urological departments, in the department of miniinvasive surgery. In order to see how the implementation of hospital districts a"ected the financial condition of medical institutions, the financial statements of the institution for 2017-2018 were used to study the financial condition of the organization. During this period medical assistance was provided to more than 92,000 patients. Results: The reform of the health care system in 2017 took place in accordance with the developed concept of the development of medicine, which is based on the creation of hospital districts. On average, the hospital district covers about 60 kilometers of territory. Such a distance allows us to deploy a powerful network of various hospitals that are able to provide almost the entire range of medical services, starting from diagnostics and ending with urgent treatment. The hospital district is headed by an institution that coordinates the work of all institutions and recommends building such organizational and financial structures that allow the medical institution to develop and create a quality medical product. Kalush Central District Hospital coped with the reforms of medicine, the implementation of hospital districts became a significant event that changed not only the organization of the provision of medical services, but also changes in the financial and economic condition of medical institutions. In general, the financial condition of the enterprise shows that the hospital is autonomic, it is financed from its own sources of financing. Conclussions: The financial condition of the enterprise shows that the Kalush Central District Hospital is autonomous, that is, to a greater extent, it is financed from its own sources of financing. However, liquidity indicators are negative, which require more e"ective management of cash #ows so that the organization can timely repay salary arrears and pay mandatory payments for the use of material resources and energy. At the same time, a large number of patients are coming to the hospital because the income level has increased, which is definitely a positive factor. However, when planning activities for the following periods, it is necessary to take into account the need to update material and technical support, as well as to find sources of increasing sta" wages.

Circular economy model: generating benefits for sustainable development

The article is devoted to the definition and analysis of the circular economy as the basis for sustainable development of the country. The author identifies the main differences between the circular economy model and the traditional model, characterised by close interconnection and interdependence of all industries, production links and trade and consumer relations, which ensures maximum benefit from available resources. The principles of the circular economy are considered and the main advantages and disadvantages of the circular economy model are revealed. The economic advantages of the closed-loop economy include the formation of a sustainable demand for secondary material resources (and, as a result, a reduction in demand for primary resources in the long term); creation of economic incentives for further investment in the use of secondary raw materials due to the exhaustion of primary material resources; reduction of costs for the maintenance of waste storage areas; and reduction of environmental taxes. The environmental benefits of the circular economy are represented by reduced carbon dioxide emissions; reduced landfill and waste storage areas; reduced consumption of scarce and limited resources, etc. Social benefits are due to an increase in the level of social responsibility for the careful use of material resources; ensuring an environmentally friendly attitude to used goods; an increase in the number of jobs for secondary material resource technologists, etc. Examples of the implementation of the basic principles of the circular economy are given, and thanks to the involvement of new business models, technological enterprises have become able to comply with the principles of the closed-loop economy. The national peculiarities of Ukraine's transition to the circular economy model are analysed.

Структурно-функциональный анализ взаимодействия с организациями частного сектора экономики при ликвидации чрезвычайных ситуаций

Introduction. The article is devoted to the application of Structured Analysis and Design Technique (acronym - SADT) for the formalization of the processes of interaction of the management bodies of the emergency response with private sector organizations in the management of reserves of material resources for emergency response. The relevance lies in improving the decision-making mechanism for the use of material resources of economic entities for emergency response. The scientific significance lies in the formalization of the model of interaction between the management bodies of the Unified State System of Prevention and Liquidation of Emergency Situations and organizations of the private sector of the economy based on the methods of structural programming SADT. The practical significance lies in determining the stages of the construction of the model of interaction between the management bodies of the Unified State System of Prevention and Liquidation of Emergency Situations and organizations of the private sector of the economy, as well as determining a number of models and algorithms for the implementation of the proposed SADT model in a generalized form. The purpose of the study is to identify the relationship between the functions and structure of the elements of the system of interaction between the management bodies of the Unified State System of Prevention and Liquidation of Emergency Situations and organizations of the private sector of the economy in the management of reserves of material resources. Research methods. during the study, the SADT method of structural and functional analysis was used. In the modeling process, together with the IDEF0 standard, the IDEF3 low-level process modeling and analysis standard was used for a more detailed analysis of functional blocks (IDEF3 notation was used to create a workflow model, collect information about the state of the simulated system). Results and its discussion. The interrelation of functions and the structure of the elements of the system of interaction between the management bodies of the Unified State System of Prevention and Liquidation of Emergency Situations and organizations of the private sector of the economy in the management of reserves of material resources are revealed. A structural-functional model of interaction between the management bodies of the Unified State System of Prevention and Liquidation of Emergency Situations and organizations of the private sector of the economy in the management of reserves of material resources is proposed. The place in the general structure of the system material support systems for liquidation of emergency situations of the following models and algorithms has been determined: Decision support model for assessing the sufficiency of produced material resources to eliminate emergencies on the territory of a constituent entity of the Russian Federation; Decision support model algorithm for placing reserves of material resources in the presence of a shortage of commodity stocks; Decision support model algorithm for the formation of reserves of material resources based on the management of insurance stocks of organizations; Decision support model for the delivery of material resources to the emergency area. Conclusions. The use of structural and functional analysis methods for automating the process of managing reserves of material resources can be applied in the development of computer programs and databases for calculating the calculated parameters of the resource security of the emergency response process both in moderation mode and in real time. Keywords: modeling; SADT; IDEF0; IDEF3; reserves of material resources; business entity; liquidation of an emergency.

Changes in the structure of the CSR strategy of companies in the context of Russia’s military invasion of Ukraine in 2022

Purpose of paper: This is a presentation of basic changes in the approach to the Corporate Social Responsibility (CSR) strategy of Ukrainian and Polish companies in the context of Russia’s military invasion of Ukraine, and their impact on business efficiency. This study was conducted to determine how businesses have changed CSR strategies based on the assistance provided. Design/approach: The paper is consisted with 3 parts. The first is about a theoretical context of CSR in Ukraine and Poland – as a short view of literature and practices related to topic, in the time of begging of War. The second part includes findings on research sample – questionnaire research among Ukrainian companies and their practices with CSR during the begging the War. The last part is an attempt of conceptualization own proposal of operationalization of CSR strategy in a time of war called Emergency Reflection Algorithm. Practical implications: The development of corporate social responsibility is one of the ways of strategic business development in achieving strategic goals, strengthening competitive positions in the market, building partnerships, establishing stable relationships between all elements of the internal and external environment of enterprises. Social implications: With the beginning of Russia's military invasion of Ukraine, there is an active participation of business in addressing the vital needs of civilians, military support, for Ukrainian citizens. Enterprises spend insane resources in material and financial terms in turbulent times of war. In general, understanding they bring emergency impact into a social surviving. The main subject of the research was the assessment of CSR practices in the face of a huge change, which was Russia's aggression against Ukraine. Findings: Half of the surveyed enterprises changed the strategic goals of CSR. In general, the primary goals are “Income” and “Use of material and financial resources: hire productivity of assets, better capital use, cost decrease”. The identified CSR strategy meets the criterion of measurability, and therefore all changes that are made to the current strategy or when formulating a new strategy must be adjusted to the strategic goals of CSR. Surveyed enterprises changed their strategic goals, while the rate of change in the strategic indicators of the positive contribution of CSR. This result demonstrates the need for changes in the enterprise management system. Originality/value: There was proposed the Business Model Canvas as tool to help forming/ adapting a CSR strategy. Keywords: CSR, Ukraine enterprises, war in Ukraine, sustainability management. Category of the paper: research paper, conceptual paper.

ПЕРСПЕКТИВЫ СБАЛАНСИРОВАННОГО РЕГИОНАЛЬНОГО ЭКОНОМИЧЕСКОГО РАЗВИТИЯ

The article discusses topical aspects of balanced regional social and economic development of the regions. The impact of the stability of regional economic development of regions depending on the change in the frequency, scale and time of natural, man-made, biological-social and other cataclysms has been studied. It is recommended to calculate the likely risks of various nature to justify the priority areas of balanced regional social and economic development. Author’s methodological recommendations for creating conditions for regional social and economic development of regions in the event of threats of crisis situations have been developed. Directions have been developed to increase the potential for program effectiveness and increase their effectiveness. Priority directions for improving the use of regional financial and material resources for social and economic development have been formed. Measures of continuous monitoring and assessment of social effectiveness of interaction and accounting for multiplicative effects are proposed. Recommendations were made to increase the importance of permanent coordination advisory structures for public monitoring.

МЕДИЧНІ ТА РЕАБІЛІТАЦІЙНІ ЗАКЛАДИ ЯК СУБ’ЄКТИ ПРАВА

The legal position of institutions in the field of health care and rehabilitation was studied. The main trends of reforming the sphere of functioning of health care institutions are defined, their main types, organizational and legal forms and forms of ownership are characterized. The peculiarities of the activity of state health care institutions, which are business entities belonging to the state sector of the economy and the management of such institutions is carried out exclusively by the state in accordance with the principles of domestic and foreign policy, are considered. The procedure for the formation and operation of communal enterprises that carry out their activities on a non-commercial basis is analyzed, that is, medical institutions that work as communal non-commercial enterprises independently carry out their economic activities, which are aimed at achieving relevant economic, social and other results and without the goal of making a profit. It is noted that the network of state and communal health care institutions is formed taking into account the development plans of hospital districts, the needs of the population in medical care, the need to ensure the proper quality of such care, timeliness, accessibility for citizens, effective use of material, labor and financial resources. It was noted that private health care institutions are not limited in the choice of organizational and legal form. Key words: medical institution, rehabilitation care institution, hospital district, state medical institution, communal medical institution, private medical institution, state medical institution.

ТЕОРЕТИКО-МЕТОДОЛОГІЧНІ АСПЕКТИ ОБЛІКУ ТОВАРНИХ ОПЕРАЦІЙНА ПІДПРИЄМСТВАХ ТОРГІВЛІ

The article deals with the theoretical and methodological aspects of the accounting of commodity operations at trade enterprises. Attention is paid to the problem of rational and effective use of the company's material resources, which is quite urgent considering the fact that the market system generates fundamentally new forms and models of management. It is determined what is the basis of the economic activity of trade enterprises, as well as how and for what purpose they function. The legal norms established by the state regulating all transactions related to the accounting of goods and their main provisions, which are based on their mandatory compliance, have been analyzed. The principles of organization, record-keeping, as well as the preparation and submission of financial statements to the relevant authorities have been determined. Attention is paid to the issue of responsibility for the organization of accounting at the enterprise, which belongs to the competence of its owner (owners) or authorized body (official) in accordance with the legislation and founding documents. Selected functions of trade enterprises. The processes carried out by enterprises at all stages of trade activity are defined, the main ones of which are commercial (studying and forecasting consumer demand, formation of trade assortment, inventory management and other processes) and production (transportation and storage, packaging, packaging, sorting). It has been investigated that trade enterprises are divided into wholesale and retail trade enterprises, depending on the nature of their activity. The procedure for the receipt of goods at the enterprise and the procedure for the primary accounting of commodity transactions were considered. Attention is paid to accounting in places of storage of goods and containers, as well as accounting for their movement. The importance and necessity of conducting an inventory is determined, which allows you to check the availability of goods in the warehouse, as well as to identify the remains or shortages of commercial products. The procedure for disposal of goods stocks is considered, depending on the needs of the enterprise and goals, and also the main documents are defined, which are used to formalize the disposal of goods from the warehouse.