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.

Переглянути

Фільтри

2016 - 20172

Налаштування

Автор: search.filters.author.Nazarova, T.

Результати пошуку

Зараз показуємо 1 - 2 з 2
  • Ескіз
    Документ
    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.
  • Ескіз
    Документ
    Financial capacity of industrial enterprise
    (Publishing House "Baltija Publishing", 2016) Nazarova, T.
    The purpose of the article is to determine the economic content of the category of financial capacity, the study of the influence of the main factors affecting the operation of the industrial enterprises financial potential, as well as the rationale for the selection of best management practices. For every Ukrainian industrial enterprise is an urgent problem of the formation of optimal financial resources to ensure the stable operation of the enterprise, financial stability and solvency. The question remains effective financial capacity management system, taking into account the current realities of the Ukrainian economy. The study highlighted the direction of the management process financial potential of the industrial enterprises. The components and elements of the financial potential of the control system and its functional units. Methodology. Data for the study were taken from scientific publications and legislation. The methods of general scientific knowledge, as well as integrated assessment models, is to develop and study the dynamics of the integral index, built on a clearly identified mechanism of mathematical relationships. Results. On the basis of a generalized approach to the definition of "financial potential" category author suggested his own definition of this category, offered economic components of financial capacity. Practical implication. The result of this study is on the direction of cash flow optimization in the enterprise at the expense of control financial flows. Formation of current funding matrix with the release of surplus area, and a balanced current funding deficit. Value/originality. On the basis of the study proved that the implementation of this approach facilitates the development of highquality management decisions on the development of a financial management plan for the financial flows in an industrial plant, consequently, will increase its competitiveness.