N. Potryvaieva, O. Lugova, N. Janovsjka, Ju. Klochan. International standards of financial reporting as the basis of accounting development in the conditions of globalization of the economy

UDC 657.22

DOI: 10.31521/2313-092X/2018-3(99)-2

N. Potryvaieva, Doctor of Economics Sciences, Professor
ORCID ID: 0000-0002-9781-6529
O. Luhova, Candidate of Economic Sciences
ORCID ID: 0000-0003-4432-0295
N. Janovsjka, Higher Education Learners
Ju. Klochan, Higher Education Learners
Mykolayiv National Agrarian University

The article reveals the role of international standards of financial reporting in the process of globalization of the world economy. The analysis of the preconditions and stages of the transition to the international standards of financial reporting is presented. The results of application of international accounting standards are described, their advantages are formulated. The problems of introduction of international standards of financial reporting in the national accounting system of Ukraine are determined.

Key words: globalization of the economy, accounting, international financial reporting standards, statements’ users.

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External environment and its influence on the development of a cоmpаny’s еcоnоmіc pоtеntіаl

UDC 330.341.1:631.11

M. Dubinina,
I. Prykhodko,
O. Luhova,

The external environment is a source that provides the company with the resources necessary to maintain its economic potential at an appropriate level. A company must not only adapt to the external environment by adapting its internal structure and behavior in the market, but also actively shaping the external conditions of its activities, constantly exposing threats and potential opportunities in the external environment.
Ability to adapt to changes in the external environment is the main condition for survival of the company and the formation of its economic potential.
The factors that impact to the formation of company’s economic potential are divided into external and internal.
External factors are those that a company is not able to change, as a rule, but it should be taken into account as they affect the economic potential.
An analysis of the external environment allows to develop strategic solutions that provide an algorithm for interaction between company and the environment in the short and long term, which will maintain their potential at the level necessary to achieve the goal, identify the threat and consider the development opportunities.
Macro environment is presented by factors of a broader social plan that affects the micro-environment – economic, technological, political, social and ecological nature.
The micro environment is represented by forces that are directly related to the company, its capabilities to service consumers, that is, suppliers, intermediaries, customers, competitors. All factors of the external environment of the company are interdependent and interconnected.
According to its purpose, the economic potential of the company not only affects the factors of the external and internal environment of the company, but also designed to interact with them, based on the use and enhancement of the influence of favorable factors for the development of the enterprise; Counteracting and reducing the negative impact of other factors.
To analyze the influence of the external environment on the formation of the company’s economic potential in the Mykolayiv region, we used the STEP-analysis method, which allows us to assess the political, economic, social and technological factors.

Key words: cоmpаny’s еcоnоmіc pоtеntіаl, development оf еcоnоmіc pоtеntіаl, external environment, impact factors.

External environment and its influence on the development of a cоmpаny’s еcоnоmіc pоtеntіаl.

Issue 2 (94), 2017

Meaning of transaction costs of agrarian enterprises’ economic potential

UNC 338.583:658

Meaning of transaction costs of agrarian enterprises’ economic potential

  1. Dubinina, Doctor of Economic Science
  2. Lugova, assistant, Mykolayiv National Agrarian University

The article studies the impact of transaction costs on the formation of the economic potential of agrarian enterprises. The structure of the economic potential of agrarian enterprises was discussed. It was noted that with the change of agrarian enterprise’s position, its potential is also transformed. Its structure also became more complicated. A subjective component of the economic potential of the enterprise was formed, which is revealed in the ability to form contractual relationships in such a way as to minimize transaction costs and ensure the creation of specific assets or efficient allocation of property rights. The economic potential of the company is identified with the possibility of increasing its size by reducing transaction costs. Poor cost management of enterprise, including transaction, may show the low result in the destruction of the economic potential threats.

The problematic actuality of transaction costs’ management, which would ensure the strengthening of the economic potential of the company, was grounded. Management of transaction costs is a system of economic relations as for shaping, planning, accounting and analysis of transaction costs that can receive long-term rational management decisions that affect the formation of the economic potential of agrarian enterprises. Management decisions in this process are realized through a set of measures of targeting the size and structure of transaction costs.

The composition of transaction costs of agrarian enterprises was defined. The features of qualitative and quantitative methods in order to assess agrarian enterprises’ transaction costs were described.

Keywords:
transaction costs, agrarian enterprise, management, components, economic potential. (more…)