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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 ...
  • ADAPTATION OF THE LOGISTICS SYSTEM OF FOOD INDUSTRY ENTERPRISES IN CONDITIONS DIVERSIFICATION OF ACTIVITIES 
    Kovtunenko, Kseniya; Filippova, Svetlana; Poberezhets, Olga; Kovtunenko, Yuriy; Stepanchenko, Aleksey (2019-07-29)
    Under conditions of market position complicated maintenance, the enterprise activity diversification strategy of food industry enterprises, which imple- mentation requires the adaptation of all the enter- prise’s systems, ...
  • 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 TAXATION BURDEN IN UKRAINE IN 2014–2016 
    Selivanova, Natalia; Tokarchuk, Liudmyla; Chuvakov, Oleg (2018-10)
    Tax relations of enterprises with a state take a significant place in their state and economic life, as it is evidenced by the appearance of tax accounting, which is fixed in legislation. The analysis of burden of taxation ...
  • ANALYSIS OF THE UKRAINIAN ENTERPRISES ACTIVITY DEVELOPMENT IN THE HOSPITALITY SERVICE FIELD 
    Kovtunenko, Yu. V.; Kovtunenko, K. V.; Mamontenko, N.; Orekhova, K. V. (Університет банківської справи, 2018-12-25)
    The hospitality services domain in developed countries occupies a leading place, being a source of budget revenues, and contributing to income redistribution among countries, as well as to the combination of various capital ...
  • 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
  • CLARIFICATION OF THE DEFINITION AND ECONOMIC CONTENT OF THE CATEGORY “SMARTIZATION” 
    Башинська, Ірина Олександрівна (2019-08)
    У статті проаналізовано праці українських та зарубіжних учених на тему смарт-індустрії як складової частини Четвертої промислової революції (Industry 4.0). Виявлено, що не існує визначення поняття «смартизація». Представлено ...
  • 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, ...
  • Conducting a Sociological Survey to Improve Tariff Policy in Urban Passenger Transport 
    Bashynska, Iryna; Башинська, Ірина Олександрівна; Башинская, Ирина Александровна; Kuz’kin, Olexiy; Biskup, Vitalii; Shapoval, Ganna (2020-06)
    The study is devoted to improving the quality and tariff policy in urban passenger transport. An analysis of the Ukrainian transport industry showed that passenger traffic in public transport had been steadily declining ...
  • 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 ...
  • Directions of reduction of the audit risks in the conditions of the electronic economy 
    Voloshchuk, Lidiia; Bartosova, Viera; Romanovska, Yuliia; Podra, Olha; Ivanyshyna, Galyna (2019)
    It was proved that it is the construction of a set of updates for assessing audit risk, identifying factors influencing the change in its level, applying methods and procedures for reducing audit risk, form an effective ...
  • Ecological and economic efects from implementation of the model of solidarity use of motor transport in the context of smart city creation 
    Гончаренко, Олексій Сергійович; Гриневич, Оксана Володимирівна (2017)
    The article substantiates the necessity of solving motor transport problems of the society using the model of solidarization of motor transport in the context of urban management based on the introduction of smart-city ...
  • Ensuring economic security of modern enterprise as a systematic approach 
    Bashynska, Iryna (2014)
    This article is devoted to modern means of protection the economic security of enterprise. The publication focuses on the differences and advantages of different means of ensuring economic security which mainly provide ...
  • An evaluation of performance integrated marketing communications: use of the "funnel efficiency" method 
    Bashynska, I. (2012)
    The “efficiency” of integrated marketing communications (IMC) is discussed. The quantitative and qualitative evaluation criteria are analyzed. The method of “funnel efficiency” is offered, the practical example of using ...
  • 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, ...
  • Financial engineering as a tool for the development of corporate bond market in Eastern Europe on the example of Ukraine 
    Ковальова, Олена Миколаївна; Іоргачова, Марія Іванівна; Плець, Іван Іванович; Iorgachova, M.; Kovalova, O.; Plets, I. (Publishing House “Baltija Publishing”, 2018-12-20)
    In the context of the gap between the financial and real sectors of the Ukrainian economy, there is a problem of the absence of financial instruments able to solve the issue of financing the development of the national ...
  • Financial state diagnosis and forecasting in the enterpris` providing economic security system 
    Свінарьова, Ганна Борисівна (Одеса: ОНПУ, 2016)