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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Автор: search.filters.author.Zubkova, Alina BoleslavivnaКлючові слова: search.filters.subject.strategic management

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  • Ескіз
    Публікація
    Sustainable Behavior in International Business: Corporate Social Responsibility for Mimicry or for Business Value?
    (ФОП Лібуркіна Л. М., 2021) Zubkova, Alina Boleslavivna; Makarenko, Anastasiya B.; Misiunia, Ruslan M.; Maihurova, Daria S.; Vodiakhina, Margaryta O.; Ihnatova, Anastasiia A.
    The paper is aimed at studying different pillars for the development of long-term and short-term strategies in the field of sustainable development and corporate social responsibility. The paper underlines the key differences between the concepts of sustainable development, corporate social responsibility, and ecological, social, and corporate governance. The study aims to highlight the key differences between sustainable behavior and mimicry, i.e. masking the results of companies' activity under the global or local trends in corporate social responsibility. The article focuses on studying key systems for measuring the sustainable development level. Therefore, the results of the world's leading companies have been analyzed according to the main ratings of the sustainable development level. The paper presents the empirical study of the activities of the leading Ukrainian companies in sustainable development, compares their results with those of less successful companies, examines the general situation in Ukraine. Despite the relatively high sustainable development level of the leading players in the Ukrainian market, the companies that had a lower position in the sustainability ranking got lower scores by the key components of evaluating the sustainability level. The research emphasizes the complexity of measuring the sustainable development level of enterprises, and also proposes an integrated system for evaluating the sustainable development level of enterprise, based on a combined list of components used by different analytical companies. The expediency of a more detailed monitoring of the Ukrainian companies’ activity, aiming at detecting and counteracting mimicry, is substantiated. The paper proves the necessity to develop a comprehensive measurement system for determining the sustainable development level, which will provide the most accurate evaluation and recommendations for business development.
  • Ескіз
    Документ
    Business Modelling in the Strategic Management of International High-Tech Companies
    (Видавничий дім "Інжек", 2021) Zubkova, Alina Boleslavivna; Maihurova, D. S.
    The article is aimed to analyze the concept of the business model within the frame of strategic management of a company and background its influence on Ukrainian high-tech companies. Taking into account the fact that the concept of business model has long been explored by international scholars, it becomes necessary to determine how it is used in the strategic management of Ukrainian high-tech companies. Through the carried out content analysis of strategic management definitions provided by different authors, the main elements are allocated, which most scientists focus on, namely: the process of strategy development, goal setting, analysis of the internal and external environment, and value creation. Value creation is a particularly important parameter of the high technology market since the life cycle of such goods is short. Based on these data, it has been decided to analyze 50 innovative companies of Ukraine and their business models based on the Business Model Canvas, developed by the Swiss business theorist Alexander Osterwalder. The results of a frequency analysis helped to determine that Ukrainian companies have four weak building blocks in business models: customer segments, customers relationships, key partners, and cost structure. It has been found that companies use their business models only as a marketing communications tool. But, unfortunately, without understanding the customers, cost structure, and partners for whom value is created, the strategic development of a company is impossible.