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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Fiscal policy ciclicity
(Дніпровський державний університет внутрішніх справ, 2024) Koliesnichenko, Anastasiia
The enterprise’s activity is formed taking into account exogenous processes, due to the single or multiplicative influence of a number of factors of different nature in terms of the nature of the impact, predictability, the model of the enterprise’s response, the consequences of the impact, the level of controllability. The factor of cyclical economic development has a special influence on the operation of the enterprise. Certain elements may also be subject to cyclical effects, in particular: the product, the enterprise itself, the industry, the region or the national economy. The study of the impact of the cyclical development of the economy on the activities of modern enterprises is an important scientific and practical task, the solution of which in the conditions of modern economic realities acquires unconditional relevance. Purpose of the article is to investigate the peculiarities of the formation of the financial policy of the state in the conditions of cyclical economic development; conduct an analysis of the components that determine the nature of the fiscal impulse; determine the key aspects of building an effective fiscal policy, taking into account cyclical fluctuations. General scientific and special methods are used: analysis, synthesis, tabular-graphic, theoretical generalization and abstract-logical. The conducted research made it possible to obtain a comprehensive understanding of the peculiarities of the formation of the financial policy of the state in the conditions of cyclical development of the economy. It is determined that cyclical processes affect the contour and strength of the fiscal impulse, which forces enterprises and organizations to adapt by systematizing, evaluating and analyzing the changes that occur. An assessment of the financial policy was carried out from the point of view of cyclical and structural components can be characterized, as a result of which it was justified that the cyclical and structural components of fiscal policy determine a number of processes related to the budgeting of state revenues and expenses. It is proven that public finances, the stability of which functionally affects the flexibility of fiscal rules and norms, are prone to long-term economic shocks, which as a result distorts the symmetry of reactions to structural and cyclical changes in the mechanism of fiscal consolidation. The practical value of the conducted research lies in the implementation of effective fiscal policy, which allows to ensure its main goals, in particular: smoothing cyclical fluctuations of the economy, promotion of sustainable economic growth, moderate rates of inflation. The key to the reproduction of a balanced fiscal policy in the medium and long term is the adoption of a complex of fiscal rules, which should be effective taking into account external factors and the macroeconomic situation in the country.
Diagnostic Methods of the Company's Creditworthiness
(Хмельницький національний університет, 2024) Koliesnichenko, Anastasiia; WU, Linfeng
To conduct an analysis of the company's creditworthiness, it is necessary to study the analyzed business from different points of view. It should be noted that the main elements of the study are related to liquidity ratios, debt ratios, activity ratios, profitability ratios, and economic efficiency ratios. These aspects are very informative and extremely important. Despite the availability of various methods, there are no methods that would obtain completely objective results. Because each of them is based on different approaches, which are not perfect. As a result, these methods do not take into account all aspects related to creditworthiness. That is, the shortcomings of existing methods require constant updating in practice.
Investment market in China: current and perspectives
(Національний технічний університет "Харківський політехнічний інститут", 2024) Koliesnichenko, Anastasiia; Yuying, Deng
The investment market in China stands as a beacon of potential amidst a sea of emerging economies. Characterized by a dynamic blend of opportunities and challenges. While the investment market in China offers a fertile ground for growth and innovation, it is not without its challenges. As the country continues on its path of economic reform and development, the investment market is expected to become increasingly attractive to both domestic and international investors, heralding a new chapter in the nation's economic narrative.
China's investment market overview
(Національний технічний університет "Харківський політехнічний інститут", 2024) Koliesnichenko, Anastasiia; Liu, Ouming
China's investment market has undergone significant transformations over the past few decades, emerging as a global powerhouse for investors seeking diverse opportunities. With its rapid economic growth, technological advancements, and ambitious development initiatives, China presents a dynamic landscape for both domestic and international investors. In this essay, we will delve into the intricacies of the investment market in China, exploring its key features, opportunities, challenges, and future prospects. China's investment market represents a compelling blend of opportunities and challenges, shaped by its economic growth, technological prowess, and government policies. As a global economic powerhouse, China remains a magnet for investors seeking diversification, growth, and innovation.
China's investment market features
(Національний технічний університет "Харківський політехнічний інститут", 2024) Koliesnichenko, Anastasiia; Lulu, Han
China's investment market has undergone significant transformations over the past few decades, emerging as a global powerhouse for investors seeking diverse opportunities. With its rapid economic growth, technological advancements, and ambitious development initiatives, China presents a dynamic landscape for both domestic and international investors. In this essay, we will delve into the intricacies of the investment market in China, exploring its key features, opportunities, challenges, and future prospects. China's investment market represents a compelling blend of opportunities and challenges, shaped by its economic growth, technological prowess, and government policies. As a global economic powerhouse, China remains a magnet for investors seeking diversification, growth, and innovation.
Essence of the Company's Current Assets, Strategies for Financing
(Видавничий дім "ІНЖЕК", 2023-12) Koliesnichenko, Anastasiia; Shen, Haojie
The article focuses on the present-day economic situation, which is characterized by instability and high dynamism of the external environment, mainly affecting the formation and use of assets by companies. General approaches to the allocation of the essence of circulating assets have been formed. In this context, their interpretation, main groups and characteristics are considered. It is determined that the essence of current assets is expressed through the relationships between the following groups of indicators: inventories and return on assets, accounts receivable and return on assets, as well as relations between cash together with cash equivalents and return on assets. On this basis, a structural and logical scheme of the policy of managing the current assets of the company has been built. This allowed to define that the policy of management of current assets of enterprise is a multiaspectual process that concerns the main directions of the policy of formation and financing of current assets. It is substantiated that the policy of managing current assets should ensure a compromise between the risk of liquidity loss and profitability. Three strategies for financing current assets are considered. A conservative strategy for managing current assets can correspond to a moderate or conservative type of current liability management policy, but not to an aggressive one. Any type of current liability management policy can be matched by a moderate current asset management policy. An aggressive current asset management strategy can be consistent with an aggressive or moderate current liability management policy, but not a conservative one. Understanding all the advantages and disadvantages of the strategies for financing current assets allows the company to improve production capabilities, financial position, work with certain types of current assets and ensure the dynamic growth of the company in the strategic perspective
The Theoretical Aspects of the Company’s Capital Structure
(Видавничий дім "ІНЖЕК", 2023-10) Koliesnichenko, Anastasiia; Bilgen, S.
The article examines the concept of enterprise capital in view of the significant problems of the theoretical aspects of the capital structure. It is defined that the capital structure covers many aspects of not only financial, but also operational and investment activities. Theories of capital structure are considered. Four main theories are specified according to the evolution of the capital structure: the Modigliani and Miller theory, the peking order theory, the trade-off theory, and the agency theory. The authors substantiate such elements of the concept of capital structure of enterprise as: assets, debt, own funds, borrowed funds, profitability, financial sustainability, risk, financial reporting. On the basis of the carried out analysis of the main theoretical aspects of the capital structure of enterprise already studied by scientists, the most significant problems of formation of the optimal capital structure and the influence of age and size of enterprise on the construction of the structure are allocated. In addition, a separate role in the management of the company’s capital structure is played by its financial and investment policy. The capital structure is a powerful indicator of the impact on the ratio of return on assets and equity, determines the system of coefficients of financial stability and solvency and, ultimately, forms the ratio of the degree of profitability and risk in the process of enterprise development. In accordance with the specified circumstances, the main directions of improving the capital structure of the company are formulated as follows: improvement of accounts receivable; improvement of accounts payable; price management in interaction with suppliers; cost reduction; segmentation and credit risk analysis. As a conclusion, it is noted that the most important task of companies is to determine the optimal capital structure of the enterprise and its most effective use in order to improve the efficiency of the enterprise as a whole.
Concept of company's capital structure
(Державний біотехнологічнийуніверситет, 2023) Koliesnichenko, Anastasiia; Bilgen, Selim
The capital structure appears to be one of the most researched and the most controversial areas in modern corporate finance. Capital structure has been defined by many authors and scholars. However, these definitions require more detailed interpretation and systematization for further analysis and management. Research on theoretical issues regarding the capital structure continues to be relevant, and therefore it is necessary to constantly study this area. Carrying out a systematic review of aspects of the literature regarding the key features and elements of the capital structure allows us to single out such its concept elements as assets, debt, оwn funds, borrowed funds, profitability, financial stability, risk and financial statements.
The cost of inventory according to IAS 2
(2023) Koliesnichenko, Anastasiia; Shen, Haojie
The conservative recordation of inventory values is important, because an overstated inventory could result in a business reporting significantly more assets than is really the case. This can be a concern when calculating the current ratio, which compares current assets to current liabilities. Lenders and creditors rely on the current ratio to evaluate the liquidity of a borrower, and so might incorrectly lend money based on an excessively high current ratio. It should be noted that there is an ongoing need to examine the value of inventory to see if its recorded cost should be reduced, due to the negative impacts of such factors as damage, spoilage, obsolescence, and reduced demand from customers. Further, writing down inventory prevents a business from carrying forward any losses for recognition in a future period. Thus, the use of net realizable value is a way to enforce the conservative recordation of inventory asset values.
Financial reporting diagnostics for the balance sheet components modeling
(Дніпропетровський державний університет внутрішніх справ, 2023) Koliesnichenko, Anastasiia; Tkachenko, Maryna
The use of financial reporting information allows you to determine the parameters for assessing the financial state of the enterprise, analyzing the results of its activities in order to plan further tasks and strategic guidelines for development. Financial indicators are the main subject of interest for both the internal and external environment of an economic entity. The key element is the economic diagnosis of financial reporting as the most complete and objective source of information about the real economic situation at the enterprise. The purpose of the study is to generalize approaches to the characteristics of types of diagnostics in the economic environment, systematize the methods of economic diagnostics of financial reporting indicators, substantiate the information base for the analysis and financial diagnostics of enterprises, conduct diagnostics of the structure of the balance sheet of the national economy of Ukraine. It has been proven that the important role of economic diagnostics in the management system of the economic entity is due to the existing strategic guidelines, the use of a special methodical apparatus, compliance with legal norms and a high degree of interaction with the implementation of management accounting. In addition, the effectiveness of economic diagnostics in the justification of management decisions depends on the use of various types of models that allow determining and identifying relationships between indicators. The expediency of using the analysis of the dynamics of the balance sheet structure as one of the areas of work with mathematical models of financial diagnostics of macro indicators is substantiated. The practical value of the conducted research lies in the improvement of methodological tools for economic diagnostics of financial reporting indicators of enterprises. The construction of the matrix of the methodical apparatus for the diagnosis of indicators of financial reporting of enterprises made it possible to model the procedure for the diagnosis of economic processes based on the results of the analysis of the structure of the balance of the national economy. Based on the results of the described macro situation, it was determined that the state is recommended to urgently develop an appropriate set of measures aimed at improving the financial condition of enterprises in various fields of activity.