Кафедра "Облік і фінанси"

Постійне посилання колекціїhttps://repository.kpi.kharkov.ua/handle/KhPI-Press/1125

Офіційний сайт кафедри http://web.kpi.kharkov.ua/acctfin/main

Кафедра "Облік і фінанси" створена в 2021 році на основі кафедр "Бізнес-аналітика, облік і готельно-ресторанна справа" та "Міжнародний бізнес і фінанси" (НАКАЗ 552 ОД від 26.11.2021 року).

Кафедра "Бізнес-аналітика, облік і готельно-ресторанна справа" носила цю назву від червня 2021 року, попередня назва – "Економічний аналіз та облік". Кафедра "Міжнародний бізнес та фінанси заснована в 1996 році.

Кафедра входить до складу Навчально-наукового інституту економіки, менеджменту і міжнародного бізнесу Національного технічного університету "Харківський політехнічний інститут".

У складі науково-педагогічного колективу кафедри працюють: 5 докторів економічних наук, 17 кандидатів наук: 15 –економічних, 2 – технічних; 4 співробітника мають звання професора, 11 – доцента.

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Accounts receivable as an object of management by energy distribution company
(НТУ "ХПІ", 2011) Omelianenko, T.
Administration publique et régionale
(2019) Yurieva, I. A.
Le but de la discipline académique : former la pensée moderne des étudiants et leurs connaissances spécifiques dans le Galuzi de la gestion aux niveaux national et régional ; acquérir les aptitudes et former les compétences requises pour remplir les fonctions et exercer les pouvoirs des autorités publiques et de l'autonomie locale. La base scientifique de la discipline est l'étude des sciences économiques fondamentales nationales et étrangères sur la divulgation des catégories économiques et des modèles de développement du système de gestion de l'État et de la région, y compris dans la période de transition. La base méthodologique de la discipline est l'étude des processus de développement économique de la société basée sur l'approche systémique, l'approche conceptuelle, l'abstraction, la méthode dialectique, la modélisation macroéconomique, l'induction et la déduction, les méthodes historiques et logiques d'apprentissage.
Administration publique et régionale
(2019) Yurieva, I. A.
L'objectif de la discipline est la formation de connaissances théoriques, de compétences et d'habitudes pratiques dans le domaine de l'économie internationale, des formes, des méthodes et des mécanismes de mise en oeuvre des relations économiques internationales.
Administration publique et régionale
(2019) Yurieva, I. A.
Les principaux moyens de travail indépendant pour l'étude de la discipline "Gestion des biens régionaux" sont - la lecture et la contemplation des sources primaires - les travaux des classiques de la science économique ; - l'étude des manuels scolaires, des manuels éducatifs et méthodiques et d'autres ouvrages pédagogiques ; - le travail systématique sur les notes de cours, leur adjonction par un matériel provenant des manuels scolaires (manuels) ; - la préparation des rapports, des messages scientifiques et leur présentation lors des cours pratiques ; - la présentation des résumés et de l'essai sur les thèmes étudiés dans les limites de la discipline "Gestion des biens de l'Etat et des municipalités" ; - l'exposé et la décision des problèmes, l'exécution des tâches, le fleuve et la rivière Le travail indépendant aide les étudiants.
Agile maturity models: business agility journey for high-tech companies
(Національний технічний університет "Харківський політехнічний інститут", 2019) Zubkova, A. B.; Rusanova, L. D.
Agile project management for international business: impact of cross-cultural differences
(ТОВ "Планета – Принт", 2019) Rusanova, L. D.; Zubkova, A. B.
Agile project management: misunderstanding of the term
(ТОВ "Планета – Прінт", 2018) Rusanova, L. D.; Zubkova, A. B.
Analyses dynamics of taxpayers behavior fating the influence of socialpsychological factors
(LLC "Consulting Publishing Company "Business Perspectives", 2017) Kuzmynchuk, Nataliia; Kutsenko, Tatyana; Nazarova, T.; Druhova, Elena
In this study, the main attention is paid to the problem of “shadowing” the Ukrainian economy in the crisis period. Theoretical approaches to determining the functions of taxes and factors affecting real tax revenues were studied. A scientific study was carried out which would reveal the motives for the behavior of taxpayers, which are explicitly or implicitly laid in the basis of approaches to the formation of the mechanism of taxation and tax policy of the state. Therefore, we tried to determine the reasons why the behavior of each individual taxpayer is completely determined by his individual rational choice, determined by the desire to maximize his own benefit, i.e. does not depend on the choice of the tax behavior of other agents and the effects that individual taxpayers have on each other. Our results show that the reduction of transaction costs in the legal sector of the economy and the creation of conditions that impede the illegal conduct of transactions are not sufficient conditions for the implementation of formal taxation rules.
Analysis of factors of attracting and retaining the attention of users in the internet environment
(ДВНЗ "Придніпровська державна академія будівництва та архітектури", 2017) Kurbatova (Tataryntseva), Yuliia; Iotova, D. K.; Pushkar, A. I.
The article specifies the essence of the processes of attracting and retaining the attention of users when interacting with a multimedia product on the Internet. The interrelation of volumes of the information and attention of users is grounded. The elements of the information structure of a multimedia product are generalized. Classified factors of attracting and retaining the attention of users in the Internet environment.
Analysis of the state and directions of improvement of investment activity of Ukrainian enterprises
(ФОП Томенко Ю. І., 2022) Peredrii, Andrea Elizabeth Yuriivna
Analysis of ways to solve the problems of accounting and valuation of fixed assets in ukraine during the war and in the post-war period
(ВНЗ "Національна академія управління", 2024) Havrys, Mykola O.; Havrys, Oleksandr M.; Tkachenko, Maryna O.
The war in Ukraine has created significant challenges in accounting and valuing fixed assets, crucial for businesses and economic recovery. These problems include the destruction and damage of assets, legaluncertainties, depreciation complexities, inflation, andshortages ofskilledprofessionals. Solving these issues during the war andthe post-war periodis essentialfor stabilizing the economy and facilitating recovery. To address asset destruction due to military actions, standardized protocols for damage assessment should be adopted. A National War Damages Register can help document and assess the extent oflosses, which will also be needed for determination ofthe amount ofthe future reparations from the aggressor. Currently, after more than two years of full-scale war, the International Register ofDamages from russian aggression has been created in 2024, to which only slightly more than 10,000 applications from the affected parties have been submitted so far, although their expected number is from 6 to 10 million. The National War Damages Register has not yet been created. Insurance policies for wartime risks and government-backed compensation mechanisms are vital for mitigating losses. Temporary legal frameworks should be established to guide businesses on assetwrite-offs, depreciation, andtaxation during the war. Flexible tax policies, such as deferredpayments for affected businesses, can ease the financial burden. Post-war legal reforms will also be necessary to address these challenges retrospectively. Clear guidelines must be introduced to account for war-damaged assets, allowing businesses to apply impairment testing and accurately report the value ofdamagedor destroyedassets. Businesses shouldalso have the option to suspenddepreciation for idle assets to avoid overstating expenses. Asset relocations due to war should be documented through digital asset management systems to track and account for moved assets. Government subsidies and financial assistance can help businesses manage relocation costs, ensuring minimal financial disruptions. Assets seized by occupying forces should be recorded as losses in financial statements. International legal mechanisms should be pursued to seek compensation, and accounting standards should allow for recognition oflosses due to expropriation. To combat the effects ofinflation, inflation-adjusted accounting should be implemented, allowing businesses to maintain accurate valuations. Regular revaluations based on current market conditions will help businesses manage inflationary impacts on their asset values. The war has led to a shortage ofaccountants and auditors. Temporary support from international accounting organizations and remote auditing solutions can help bridge this gap. Additionally, training programs should be developed to increase the supply of qualified financial professionals for the post-war recovery period. Addressing these challenges is crucial for business continuity, transparency, and economic recovery in Ukraine. Implementing government-led initiatives, leveraging international support, and updating legal frameworks will ensure that businesses can manage their fixed assets effectively during and after the war. These solutions are essential for long-term recovery, helping Ukraine rebuild its economy and infrastructure.
Application of Marketing Tools of Experiential Marketing in the Internet Sphere
(IJERMT, 2017) Kurbatova (Tataryntseva), Yuliia; Ryabukha, Maria
The article examines the concept of experiential marketing in the context of production promoting in the Internet sphere. Two groups of motives for user interaction with content in the network are identified - active and passive. The ways of satisfying the active motives of users in the development of a multimedia product are substantiated. Proposals by the use of tools for the concept of experiential marketing in the Internet sphere, such as values strengthening, coolhunting, brand development, design, theatricalization, personalization and dialogue have been formed.
Assessment of investment attractiveness and creditworthiness of business entities
(Київський національний економічний університет імені Вадима Гетьмана, 2023) Caiduo, Yi; Long, Cheng; Osypova, Victoriia; Shirshova, Yana; Tataryntseva (Kurbatova), Yuliia
Assessment of prospects for obtaining forced reparations for russian aggression in Ukraine
(Національний технічний університет "Харківський політехнічний інститут", 2024-05-22) Gavrys, Mykola; Gavrys, Oleksandr
According to the authors' estimates, russian aggression from 2014 till the beginning of 2024 has already caused Ukraine losses of at least 2 trillion USD in nominal terms, and that number continues to rise. To date, russians show no signs of regret for their actions, and won’t pay reparations voluntarily. Ukraine and the international community will have to forcefully collect from the aggressor, which has one of the largest nuclear arsenals in the world, a huge amount of money, which exceeds its annual GDP. The first source of compensations is the confiscation of already frozen russian state assets and private assets of sanctioned individuals, worth about 400 billion USD. Another 170 to 230 billion USD of "dirty" russian money is stored in Swiss banks. Currently, their freezing and confiscation are unlikely, but this may change in the future. The authors suggest two more sources of funds for reparations: real estate and other property of the USSR, which russia illegally appropriated after its collapse, and the deductions from the sale of natural resources abroad. If all these sources will be used, it will take about 20 years to pay the whole amount of reparations, including interest.
Attitudes and practices in collaborative learning in Ukraine
(НТУ "ХПІ", 2010) Belomitseva, А. А.; Zaslavskaya, Е. М.; Danko, Taras
Стяття присвячена підсумкам досліджень в галузі розповсюдження спільного навчання в основних університетах Харкова та факторів, що впливають на його ефективність.
Attracting overseas investment in enterprises economic activity
(Університет банківської справи, 2020) Azarenkova, G. M.; Golovko, O. G.; Oriekhova, K. V.; Hnyp, N. O.; Klepikova, S. V.
One of the most significant problems of modern Ukraine is the stability of economic development. Attraction of overseas investments has significant impact on the state and dynamics of Ukrainian economy, ensures scientific and technological progress, economic growth, creation of additional and preservation of existing jobs, promotes intensification of business activity. The attractiveness of overseas investments in the economic activity of the enterprise was assessed in this punlication. The features of this process from existing is the evaluation of 6 components: competitors, product range and export, operating expenses, the state of fixed assets and the workforce. As the result on evaluation, problems and ways to increase the efficiency on attracting foreign investment in the company economic activity, its strengths and weaknesses have been identified, and measures have been proposed to improve the process on making informed management decisions related to ensuring investment attractiveness in modern farming conditions. In order to increase overseas investment and expand scope of their using in enterprise economic activity, it is advisable to develop organizational and economic mechanism. It should be combined different functional blocks: institutional and legal, monetary, tax and territorialorganizational. It should be bring together the components of the organizational and economic mechanism and provide the vector approach on formation favourable conditions for attracting overseas investment in enterprises economic activity. Overseas investment is financial resource, that will be helping to increase enterprises efficiency, the development of relevant territories and cities, to improve the social protection of citizens. Attracting overseas investment into enterprise economic activity taking into account competitors, assortment and export of products, operating expenses, the state of fixed assets and labour will be creating opportunities to improve the investment environment in state and increase the flow of overseas direct investment in short future.
Balanced scorecard implementation in order to increase the company value
(Національний технічний університет "Харківський політехнічний інститут", 2023) Tkachenko, M. O.; Geng, Liang
Business incubators as a tool of entrepreneurship support
(ФОП Томенко Ю. І., 2021) Яцина, Вікторія Валентинівна; Кочетова, Тетяна Іванівна
Business modeling in the digital economy
(НТУ "ХПІ", 2017) Zubkova, Alina Boleslavivna
Fourth industrial revolution, artificial intelligence and digital communications entirely lead to the changes in the approaches to the business modeling. The ecosystems of the businesses more than ever before engage all kind of stakeholders to the process of value creation. The value is creating through the entire supply chain by the participation of business, its partners/providers and end consumer. The measure of participation of end consumer in the personalized value creation will depend on his/her engagement in this process. But the world of personal brands which we create by the use of different social media demands people uniqueness and attractiveness for the subscribers. The role of business will be to suggest this opportunity and do it as easier and transparent this can be. The biggest challenge by this kind of business modeling is to define the contribution in the final value of each participant of such collaboration.
Business modeling in the strategic management of the international high-tech companies
(ТОВ "Планета – Прінт", 2021) Zubkova, A. B.; Maihurova, D. S.