Рассмотрение современных инструментов управления затратами, в частности Direct Costing и Absorption Costing. Определение преимуществ и недостатков использования метода Absorption Costing. Определение сущности и состава прямых производственных затрат.
- 182. Academic enterpreneurship: a systematic review of the literature and an agenda for further research
A systematic review of the literature on academic entrepreneurship. Analysis of cited sources to form an idea of research trends. Identification of controversial issues and challenges that concern researchers in order to formulate a program for research.
Research of the impact of information technology on threats to economic security of the enterprise. Analysis of information risks for accounting and search for measures to prevent possible information hazards. Formation of the information society.
Explanation of the features of disclosure of transaction costs in the accounting of agricultural enterprises, taking into account the characteristics of the shadow economy. Factors leading to transaction costs, proposals for improving their accounting.
- 185. Achieving impact on company competitiveness from Foresight methods: the case of Russian Airlines
Passenger air transpirations become an important part in the economy of each country. Increased competition in the airline industry. State and prospects of improving the competitiveness of Russian airlines in the international passenger airline market.
The problem of adaptive influence on the external environment, the theoretical justification of adaptation and the development of practical recommendations for increasing the competitive status. The main task of adaptive management was determined.
Study of the relationship of adaptation of the enterprise with the process to ensure its competitiveness. Classification of adaptation according to the characteristic scale of the process approach to the analysis of the adaptation of the enterprise.
Exploring of the process of adapting Ukrainian technological products for successful entry into foreign markets. Technical and strategic dimensions of product adaptation, the analysis of foreign market needs, implementing necessary product modifications.
The main problems of evaluating the effectiveness of a business incubator. Existing incubation models and their features. Development of strategic management in NPOs. Analysis of adaptation strategies of business incubators in adverse economic conditions.
- 190. Adjusting Tax Policy to the Challenges of Digitalization, Inequality and Technological Unemployment
The problem of tax systems’ transformation in the era of digital economic development. The problem of technological unemployment and growing income inequality is highlighted as priority problems. A gap in workers professionalism and qualifications.
Improving the regulation of the digital economy in Russia. Perfecting the computer literacy of the population of the Russian Federation. Training of technical specialists. Protecting the confidentiality of digital data, ensuring information security.
Overview of short economic fluctuations. An analysis of three key facts about economic fluctuations. Studying the aggregate demand curve. Determine the reasons why the aggregate demand curve is downward. Estimation of shifts in the demand curve.
- 193. Aggregation of Diverse Approaches to Improve Predictive Power of Bankruptcy Models for Russian Firms
Research predicting bankruptcy for Russian companies. A comparison of approaches to modeling financial difficulties for private companies with financial and non-financial variables. Features a variety of models before and after the economic crisis.
The state and prospects of innovative development of agricultural entrepreneurship. Analysis of the influence of new economic realities caused by systemic reforms in the economy on the innovative development of agrarian entrepreneurship in Ukraine.
Prospects for innovative development of agricultural entrepreneurship. Global impact of technological modernization on the agricultural sector. Reforms of agrarian entrepreneurship in Ukraine, the formation of promising directions for its development.
Familiarization with the result of analysis of the effectiveness of aid to Ukraine and its capacity to support economic and democratic reforms in the country. Development of improvements in order to increase aid impact on the reform process in Ukraine.
The importance of air transport for the Russian economy by comparing the cash production of airlines and airports with the gross domestic product. Comparison of the main role of this sector in Russia with the role of this sector in other countries.
- 198. American economy
Peculiarities of the american small business, general characteristics. American economy as a free enterprise system, which allows private business the freedom to operate for profit with minimum government interference and regulation, analysis functions.
- 199. American economy
The private enterprise in the American economy. Consideration of the nature of the theory of the "invisible hand". A total market value of all the goods and services produced within the borders of a nation. Science and technology in the United States.
Evaluation of National Money Laundering and Terrorist Financing Risk Indices. Distribution of available resources and costs for risk assessment participants, analysis of information, consideration of various indicators, their updating and comparison.
Analysis of the NBU's monetary policy during the war in Ukraine, its impact on economic development and financial stabilization. Assessment of the bank's actions in the face of external risks, cooperation with international financial organizations.
Investigation of the challenges and complexities faced by companies when relocating abroad within the framework of sustainable development. Strategies and algorithms for successfully adapting of companies to changes during the relocation process.
Determination of the living standards of the population in the region, investigation of the causes of the identified problems, identify areas for their elimination, and make scientifically sound proposals. Ways to increase the human development index.
Devoted to analyze of the structure of excise tax rates in the Eurasian Economic Union (EAEU or EEU) member states for 2020 is. Describes the problems in the difference in excise duty rates, as well as the reasons why it is currently impossible.
Development of franchising relations in the Republic of Kazakhstan: main problems and ways of their solution. On the example of foreign and domestic manufacturers, the history of the emergence and development of franchising relationships is disclosed.
- 206. Analysis of approaches to calculation of operational risks within bank capital adequacy assessment
Analysis of international approaches to measuring operational risks in order to ensure adequate coverage of capital. Development of a methodology for assessing operational risks, most suitable for implementation in the banking practice of Ukraine.
Methodology of business activity indices. General structure of business activity indices. Relationship of the PMI with economic variables. Application of the PMI for forecasting and critique method of the PMI. Review of the papers regarding the BCI.
Analysis of changes in modern consumption patterns. Development of Nigerian agriculture, increasing farmers' incomes and ensuring food security. Liberalization of trade, regime and diet. Evaluation of presidential initiatives regarding cocoa, cassava.
The article analyzes cointegration and causal relationships between panel data that determine the economic development and energy efficiency of 38 European countries. Stationary time series were analyzed for causality using the Dumitrescu Hurlin test.
Consideration of key elements of integrated structures in the world and national economy. Analysis of the characteristics of the main organizational forms of integration. Conducting their comparative analysis and clarifying the conceptual apparatus.