Перегляд за Автор "Chaika, Tetiana"

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  • Ескіз
    Документ
    Acceleration of profit as an indicator of company’s investment attractiveness (on the example of the hospitality industry)
    (NGO "European Scientific Platform", 2019) Chaika, Tetiana; But, Oksana
    The analysis of the dynamic series of profits is an important component of the company’s financial results analysis. The success of an investment directly depends on the ability to predict the success (or failure) of the selected investment object in the future. From the point of view of investors, prognostic indicators that can be calculated from open financial statements are of particular value. In this study was considered the peculiarities of using the indicator of accelerating profit as one of the possible indicators of the company's investment attractiveness, as well as the specifics of its use in the context of using the Ukrainian companies’ open financial reporting capabilities. Of interest is a comparative analysis of the rate of change in the speed of a number of levels, that is, acceleration. Of course, one isolated, moreover, a very simple indicator cannot be the only basis for making investment decisions. The metric, based on the calculation of the acceleration of the profit, can only be successfully used as an integral part of a balanced scorecard of investment attractiveness.
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    Adaptation of the financial fraud detection model (Beneish model) taking into account the analytical capabilities of Ukrainian companies’ open financial statements
    (Wyższa Szkoła Biznesu i Przedsiębiorczości, Polska, 2020) Chaika, Tetiana
    The distortion of financial statements makes it difficult to make investment and other management decisions. Therefore, it is very important to provide stakeholders with effective tools to identify such distortions. The problem is the limited information capabilities of open financial reporting, which is available to external interested parties. Therefore, it is very important to adapt the existing methods for diagnosing financial fraud in such a way that they can be used with only the information contained in the companies’ open financial statements. Beneish model allows you to detect earnings manipulation. In addition to its direct purpose, the Beneish model is useful for the analysis of respectable companies, as it allows you to stably predict their profitability. Not all indicators of the classic Beneish model can be obtained on the basis of Ukrainian companies’ open financial statements. So, in order for the model to be accessible to external interested parties, it must be adapted.
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    Analytical provision for managing innovation activities within the company considering the interests of stakeholders
    (Research and Innovation Centre Pro-Akademia, Poland, 2020) Portna, O. V.; Iershova, N. Yu.; Tereshchenko, D. A.; Chaika, Tetiana; Dubynskyi, George
    The article covers the problem of analytical provision for managing innovation activities within a company, taking into account the interests of stakeholders – this is connected with the possibility of ensuring the competitiveness, assessment of innovation activities and choice of innovation strategy. The purpose of the study is to identify the conditions and trends of innovation activities on the basis of accounting and analytical data considering the interests of stakeholders. The study of the current state and general trends of innovation activities at enterprises was conducted in a logical sequence as follows: 1) the number of innovatively active enterprises, 2) the share of industrial enterprises among the innovatively active enterprises, 3) the estimation of the amount of financing and the level of expenditures on innovations and 4) strategic priority directions of innovation activities that allowed to identify and analyze barriers to the development of an effective innovation policy. This provided an opportunity to develop the structure of analytical provision for the system of managing innovation activities within a company as a logical chain of strategic results for achieving economic success. However, a number of limitations and risks were identified. The assessment of the impact of innovation on the economic, environmental and social efficiency of a manufacturing production process is argued to be based on systematic and structured accounting and analytical information and reflected in non-financial reporting (in particular, the G4 Sustainability Reporting). In view of this, we consider it advisable to supplement the sustainability reporting with the indicators that characterize the effectiveness of innovation management. The results of the study are relevant and useful for large and medium-sized enterprises in the context of ensuring the implementation of an innovation model of development as well as for conducting applied research in the field of business strategies to ensure sustainable company development.
  • Ескіз недоступний
    Документ
    Features of Special Interest Tourism
    (Національний технічний університет "Харківський політехнічний інститут", 2023) Chaika, Tetiana; Belikova, O. S.
    Special interest tourism (SIT) is a type of tourism focused on meeting the special interests and needs of tourists through non-mass, personalized, unique tours. Locations of SIT should be linked with particular theme and satisfy a particular interest of tourists. And tourism groups of SIT are formed of people with similar interests, needs or travel motives. This study examines the main characteristics (features) of special interest tourism. The main characteristic of SIT is the satisfaction of particular personal interests of tourists. But SIT is not only characterized by the presence of a particular personal interest. The attributes of SIT are also non-mass, uniqueness and personalization. Authenticity and interactivity are frequent features of SIT.
  • Ескіз недоступний
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    Innovative training techniques as a way to improve the quality and competitiveness of future professionals in tourism and hospitality. Learning portfolio
    (2022) Chaika, Tetiana; Gnezdilova, Diana
    Інноваційні методи викладання, навчання та оцінки відіграють значну роль у підвищенні якості вищої освіти майбутніх спеціалістів у сфері туризму та гостинності. У даний час багато вчених вітають портфоліо як альтернативу та/або доповнення до традиційних методів оцінювання. Метод навчального портфоліо призначений для систематизації навчальної роботи студентів, закріплення, поглиблення та розширення отриманих знань, навичок та умінь. Наразі навчальне портфоліо використовується як інструмент навчання та оцінювання у великій кількості навчальних закладів по всьому світу. У НТУ «ХПІ» студентське портфоліо – документ, який поповнюється протягом усього навчання. Основна мета портфоліо – дати об'єктивне уявлення про особистість та рівень професіоналізму молодого фахівця. У майбутньому грамотно складене портфоліо може допомогти у працевлаштуванні та кар'єрному зростанні. Вже з першого курсу у рамках курсу «Вступ до спеціальності. Ознайомча практика» студенти роблять перші кроки у формуванні портфоліо. Портфоліо, яке студент створює у рамках індивідуального завдання за курсом «Вступ до спеціальності. Ознайомча практика» має спеціально адаптовану структуру. Ця структура покликана забезпечити надання усієї необхідної звітної інформації відповідно до робочої програми курсу навчання. Студентам пропонується творчо підійти до структури та змісту своїх портфоліо, мислити творчо, поза шаблонами.
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    New configurations of social and labour relations in a crisis economy
    (ELIT - Economic Laboratory for Transition Research, 2021) Portna, O. V.; Iershova, Natalia; Grytsenko, A. A.; Tereshchenko, D. A.; Chaika, Tetiana; Delibasic, M. V.
    The article covers the issue of configuring social and labour relations in a crisis economy. The main purpose of the research is to theoretically and practically substantiate the configuration of social and labour relations in a crisis economy. The study was conducted in the following areas: 1) an analysis of the preconditions for transforming the system of social and labour relations in companies associated with crisis phenomena in their economy, 2) assessment of the factors that shape social and labour relations in companies with crisis economies, 3) a study of employee response to crisis situations based on the selected parameters, 4) implementation of a strategy for managing employee behaviour in a crisis economy. The mechanism of management of social and labour relations in the company, which is universal from the point of view of the basic problems and various functional characteristics, has been developed. The mechanism allows to identify crisis processes for regulating social and labour relations based on a system of interrelated indicators and to assess the existing disparities in social and labour relations. It is substantiated that the relations in the corporate whole together with other factors form the social-psychological climate of the working environment, the state of which largely determines the effectiveness of the enterprise. Practical recommendations have been given as for propensity of employees to conflict behaviour, social-psychological climate and emotional pressure on employees in team within the company.
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    Possibilities of using Ukrainian companies’ open financial statements in the profitability analyzing of cash flows
    (Дике Поле, 2019) Chaika, Tetiana; Poberezhna, Nataliia; Panasenko, Olga
    Cash flow information is more transparent, easier to control, less affected by accounting policies, and more clearly shows whether a company generates real money. Therefore, it is obvious that when assessing the profitability, along with the other profitability ratios, it is also necessary to take into account return on cash flow ratios. The Ukrainian companies’ financial statements contain information that allows to calculate a number of cash flow profitability metrics. There are various approaches to the design of cash flow profitability metrics: some of them interpret cash flow as a dynamic form of company’s monetary resources, and others – as a result of financial activity. Cash flow profitability metrics are less susceptible to distortion than traditional profitability metrics calculated by profit. Unfortunately, the statistical reports of the Ukraine State Statistics Service do not contain information about the cash flows of the Ukrainian business entities, so there is no possibility to compare the obtained values with industry average indicators. This makes it difficult to carry out comparative analytical work when using metrics of cash flow profitability.
  • Ескіз недоступний
    Документ
    The problem of classification of international tourism functions
    (2023) Chaika, Tetiana
    Nowadays, there is a certain inconsistency in approaches to the classification of the functions of international tourism. The analysis of the main approaches to the typology of international tourism functions has led us to conclude that it is appropriate to consider the classification system of international tourism functions as a hierarchical structure. Supporting the previously expressed positions of scientists, we believe that at the first (least detailed) level of the classification system it is appropriate to single out three main blocks of functions of international tourism: social; economic; humanitarian. At the next hierarchical level, it is possible to detail the content of the above-mentioned blocks of international tourism functions. A comparison between the functions of tourism and those of international tourism leads to the conclusion that international tourism is a phenomenon in its own right with a significant impact on the evolution of the global human community in the context of sustainable development.
  • Ескіз
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    Profitability of accounts receivable associated with material and service flows: accounting, analytical and logistical approaches (on the example of hotel and restaurant business)
    (NOVA School of Business and Economics, 2018) Chaika, Tetiana
    The specificity of the hotel and restaurant business is the combination of material production and the provision of services as the main activity of companies in this industry. The logistic’s circuit of the hotel and restaurant business is designed taking into account industry specifics and includes the main flows: material and service, as well as auxiliary flows: financial and informational. At the same time, unlike the traditional approach, we consider it expedient to regard the logistic circuit’s service flows of the hotel and restaurant business as the main flows, not auxiliary ones. Financial logistics is an innovative tool for managing cash flows that are directly related to the main flows of the logistics chain (in the case of the hotel and restaurant business, to material and service flows). The success and profitability of the company is largely due to the success of financial logistics management. External stakeholders (investors, lenders, etc.) should be able to take into account financial logistics efficiency when making financial decisions. The financial statements of the UNAS makes it possible to track only the moment values of the financial flows. At the same time, the main indicators by which conclusions can be drawn about the quality of financial logistics management are indicators of accounts receivables and accounts payables (and only such accounts receivables and accounts payables, which are directly related to material and service flows). Profitability of accounts receivable is one of the indicators of the «return on assets» group. This indicator is used much less frequently than the accounts receivable turnover indicators, but it can be very useful in analyzing the effectiveness of logistic financial management. In the framework of the financial logistics of the hotel and restaurant business, we consider only those receivables, that are directly related to material and service flows. In the case of the indicators of profitability and turnover of accounts receivable for products (goods, works, services), the acceleration of turnover is not always accompanied by an increase in the profitability of receivables, and vice versa. In addition, even in the case of coincidence of the trend of these values, the growth rates of the indicators may differ significantly. Both indicators – profitability and turnover of accounts receivables, associated with material and service flows – are indicators of the effectiveness of financial logistics in the field of receivables management. But, their isolated application can’t provide comprehensive information for making management decisions. A comparative analysis of the two considered indicators of the effectiveness of financial logistics – profitability and turnover of accounts receivable for products (goods, works, services) – allows us to empirically form an optimal policy of accounts receivable, which is characteristic of this particular sector of the economy.
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    Profitability Ratios on Capital and Investment Analysis of Ukrainian Hospitality Industry (calculated by official statistical reporting)
    (Klaipeda University, 2019) Chaika, Tetiana
    Profitability is a characteristic of the ability of a company to generate profits per unit of revenue (income), assets, capital, investments, cash flows, etc. Single isolated values of return on capital (investment) are not able to provide information about the success or failure of the use of capital and investments. This study presents the main metrics of return on capital and investment and the method of their calculation on the Ukrainian companies’ open financial statements.
  • Ескіз
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    Strategic management accounting as an information platform for measuring innovation of the enterprise
    (SHS Web of Conferences, 2019) Bondar, Mykola; Iershova, Natalia; Chaika, Tetiana
    The study provides an integrated analysis system of the innovative activity of the enterprise, generalized mechanism of information processing in the accounting and analytical system of the enterprise. The role of information of strategic management accounting and analysis in the accounting and analytical system of the enterprise is substantiated. The bimodal methodological approach to measuring innovation of the enterprise on the basis of an integral performance exposure, calculated on a set of partial indicators, using additive method was introduced.
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    Strategy of sustainable development of the enterprise: accounting and analytical content
    (Український державний університет залізничного транспорту, 2019) Bondar, Mykola; Iershova, Natalia; Chaika, Tetiana
    The effectiveness of management decisions for the implementation of the sustainable development strategy of an enterprise is determined. The authors of the article surveyed managers and managers of industrial enterprises that work on them held. The research topic is aimed at identifying the reasons for the lack of information and analytical support for a sustainable development strategy. The system of accounting and analytical support for the strategy of sustainable development of an enterprise is presented. The basic principles for constructing a model are systematic, a comprehensive analysis of all components of subsystems and elements of an enterprise, a dynamic principle, the principle of taking into account the specifics of an enterprise.