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  • THE ACCOUNTING POLICIES OF THE ENTERPRISE: THE CONCEPT AND PROBLEMS OF FORMATION 
    Varchuk, O. A.; Wytychak, I. V.; ; Варчук, О. А.; Витичак, І. В.; Балан, А. А.; Варчук, О. А.; Вытычак, И. В.; Балан, А. А. (Odessa national polytechnic university, 2013-09)
    This article was provided by the nature of «accounting policies» and discussed the problem of its formation, the proposed stages of its formation and developed the optimal structure of the Order of accounting policies ...
  • Analysis channels influence of external and internal factors on the level of economic security of the investment process 
    Filyppova, S. V.; Bundyuk, A. M.; Tsukanov, A. Yu.; Філиппова, С. В.; Бундюк, А. М.; Цуканов, О. Ю.; Филиппова, С. В.; Бундюк, А. Н.; Цуканов, А. Ю. (Odessa National Polytechnic University, 2015)
    On the basis of a parametric model of the investment process conducted grouping external and internal factors influence on certain grounds. The groups of factors which may be either qualitative or quantitative. A formed ...
  • ANALYSIS OF INDIRECT TAXATION IN UKRAINE: MODERN STATE AND DIRECTIONS OF IMPROVEMENT 
    Kovtunenko, Yu. V.; Suhoveeva, A. S.; Revutskaya, A. O.; Ковтуненко, Ю. В.; Суховєєва, А. С.; Ревуцька, А. О.; Ковтуненко, Ю. В.; Суховеева, А. С.; Ревуцкая, А. А. (Odessa National Polytechnic University, 2016-09)
    The article is devoted to the analysis of the current situation of indirect taxation in Ukraine. The authors have analyzed the structure and dynamic of indirect taxes for last three years. In addition, the role of state ...
  • Analysis of theoretical approaches to the definition of "expenses" 
    Varchuk, О. A.; Tkui, Tran Thanh Thі; An, Pham Thі; Варчук, О. А.; Т., Чан Тхі Тхань; А., Фам Тхі; Варчук, О. А.; Т., Чан Тхи Тхань; А., Фам Тхи (Odessa National Polytechnic University, 2014-08)
    The article analyzes the theoretical approaches to the definition of "expenditure" is defined their economic substance
  • Competence-based approach in professional training of accounting and control specialists in the hotel and restaurant business 
    Shatskova, L. P.; Шацкова, Л. П. (Odessa National Polytechnic University, 2018)
    In this article professional training of accounting and control specialists in the hotel and restaurant business within competence-based approach is proved. The concept ...
  • Competitiveness enterprise in modern conditions: problems and prospects 
    Hrabovenko, Olena; Ковтуненко, Юрій Володимирович; Грабовенко, Олена Анатоліївна; Ковтуненко, Юрий Владимирович; Грабовенко, Елена Анатольевна; Kovtunenko, Yurii (Odessa National Polytechnic University, 2016)
    In the competitive environment of any enterprise to function effectively and assess its prospects for the future must assess the level of competitiveness. With a fully reliable information about their competitive position, ...
  • The current state of investments attraction into the regional economy 
    Добрянська, Наталя Анатоліївна; Торішня, Людмила Анатоліївна; Dobrianskа, Natalia; Torishnya, Lyudmila (ОДЕСЬКИЙ НАЦІОНАЛЬНИЙ ПОЛІТЕХНІЧНИЙ УНІВЕРСИТЕТ, 2019)
    У статті представлено основні показники соціально-економічного розвитку Одеської області. Розглянуто динаміку обсягів капітальних інвестицій регіону, досліджено динаміку прямих іноземних інвестицій в область. Виявлено ...
  • Features of innovative projects’ business planning 
    Kovtunenko, Yu. V.; Yankovska, O.A.; Ковтуненко, Юрій Володимирович; Янковська, О. А.; Ковтуненко, Ю. В.; Янковская, О. А. (ОНПУ, 2017-09)
    The article defines the definition of "business plan of an innovative project" by some scientists. The essence of the business plan of the innovation project is clarified, its purpose and role, goals, tasks, consumer groups, ...
  • FEATURES OF THE ACCOUNTING AND INTERNAL CONTROL OF VAT TO COMPANIES WITH DIFFERENT TAX SYSTEMS 
    Varchuk, O. A.; Amurova, H. V.; Варчук, О. А.; Амурова, О. В.; Варчук, О. А.; Амурова, Е. В. (Odessa National Polytechnic University, 2017-02)
    In the article the features of accounting and internal control VAT on companies with different tax systems and identified issues. A comparison of tax systems in terms of tax rates, number of employees, the maximum income, ...
  • Functions and areas of public administration 
    Kravtsova, Irina; Balan, Alexander; Кравцова, Ірина Романівна; Балан, Олександр Сергійович (Одеський національний політехнічний університет, 2019-12-10)
    The article focuses on the fact that with the help of complexity of functions the actual process of public administration is reflected. Being mutually influential and interdependent functions of public administration ...
  • Influence elements in accounting policies on the financial results of the company 
    Smokvina, A. A.; Kavierina, S. Yu.; Lihanenko, K. V.; Смоквіна, Г. А.; Кавєріна, С. Ю.; Ліганенко, К. В.; Смоквина, А. А.; Каверина, С. Ю.; Лиганенко, К. В. (Odessa National Polytechnic University, 2016)
    The article highlights the impact of accounting policies on the financial results of the company. The essence of the concept "accounting policies", the main purpose. The considered normativelegal acts of different ...
  • Information systems – principles of construction and methodical principles of use 
    Balan, Alexander; Sambros, Sergey; Балан, Олександр Сергійович; Самброс, Сергій А. (ОДЕСЬКИЙ НАЦІОНАЛЬНИЙ ПОЛІТЕХНІЧНИЙ УНІВЕРСИТЕТ, 2019-05-17)
    The article is devoted to the coverage of the information systems usage in the field of public administration. The foreign experience of the information systems usage, as well as the prospects for their implementation in ...
  • Instrumentation accounting and audit of capital investments in the investment project for the production of biofuels 
    Balan, O. S.; Polyakova, V. A.; Балан, О. С.; Полякова, В. А.; Балан, А. С.; Полякова, В. А. (Odessa National Polytechnic University, 2015-09)
    The article studied accounting and audit toolkit capital investment in the investment project for the production of biofuels. Biofuel today remains the focus of many researchers. The structure of fuel and energy resources ...
  • Intangible assets in the context of the accounting policies of the industrial enterprise 
    Maslennikov, E. І.; Voloschuk, L. О.; Nekipelova, Y. А.; Масленніков, Є. І.; Волощук, Л. О.; Некіпелова, Ю. А.; Масленников, Е. И.; Волощук, Л. А.; Некипелова, Ю. А. (Odessa National Polytechnic University, 2014-03)
    The article describes the information about the features of accounting intangible assets, which should be reflected in the accounting policy of the industrial enterprise in Ukraine.
  • Internal control and internal audit: definition, similarities and differences 
    Varchuk, O. A.; Grabovenko, О. А.; Варчук, О. А.; Грабовенко, О. А.; Варчук, О. А.; Грабовенко, О. А. (Odessa National Polytechnic University, 2016-02)
    Today the regulation of internal control and internal audit of the legislation is not perfect, which makes it necessary to determine their nature and content. Theoretical analysis interpretation categories of "internal ...
  • Investment analysis baking industry in Ukraine 
    Balan, O. S.; Stepanjuk, Z. A.; Dubenchuk, J. O.; Балан, О. С.; Степанюк, З. А.; Дубенчук, Ю. О.; Балан, А. С.; Степанюк, З. А.; Дубенчук, Ю. О. (Odessa National Polytechnic University, 2015)
    The investment attractiveness of the baking industry in Ukraine is considered in the article. The factors that affect the investment attractiveness of the industry are considered. Dedicated key issues bakery products
  • Investments & innovations project at an industrial enterprise: peculiarities, role and life cy 
    Balan, A. S.; Par’eva, N. A.; Балан, А. С.; Парьева, Н. А.; Балан, О. С.; Парь’єва, Н. О. (Odessa Politechnic University, 2013)
    Researched is the contemporary condition of industrial enterprises’ investment & innovations-related activity, elaborated and suggested is the conceptual categorisation of the industrial enterprise’s investment & innovations ...
  • Leaving of fixed assets in the budgetary establishments 
    Kovtunenko, Kseniia; Maslennikov, Yevhen; Sydiuk, Eleonora; Ковтуненко, Ксенія Валеріївна; Масленніков, Євген Іванович; Сидюк, Елеонора Олександрівна; Ковтуненко, Ксения Валерьевна; Масленников, Евгений Иванович; Сидюк, Элеонора Александровна (Odessa National Polytechnic University, 2014-04)
    The article considers the disposal of fixed assets from the balance of the budgetary institutions. Special attention is paid to the areas of disposal of property, namely in such a write-off because of the liquidation, ...
  • Modernization on of machine-bulding enterprises: the choice of parameters and quality indicators 
    Filyppova, S. V.; Saadzhan, V. A.; Філиппова, С. В.; Сааджан, В. А.; Филиппова, С. В.; Сааджан, В. А. (Odessa National Polytechnic University, 2014-09)
    Discussed the parameters of product quality and performance offered by which it is necessary to assess the quality of design work on a new product, to carry out the implementation of the production process as new ...
  • ORGANIZATIONAL AND METHODICAL ASPECTS OF RECEIVABLES ACCOUNTING 
    Selivanova, N. M.; Skitsan, M. A.; Селиванова, Н. Н.; Скицан, М. А.; Селіванова, Н. М.; Скіцан, М. О. (Odessa National Polytechnic University, 2017-03)
    У статті досліджені питання визнання та оцінки дебіторської заборгованості відповідно до вимог національних та міжнародних стандартів обліку. Розкрито сутність поняття «дебіторська заборгованість» та проаналізовано ...