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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Кодекс професійної етики бухгалтерів і аудиторів: ключові аспекти європейських стандартів
(Харківський національний автомобільно-дорожній університет, 2024) Юр'єва, Ірина Анатоліївна
Теоретичні аспекти комплаєнс-менеджменту у фінансово-кредитній сфері
(Харківський національний автомобільно-дорожній університет, 2024) Юр'єва, Ірина Анатоліївна; Юр'єв, М. О.
Methodological instructions for independent work on the academic discipline "Financial security and financial risks"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
Methodological guidelines for the implementation of practical work in the academic discipline "Financial security and financial risks"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
Financial security of the enterprise is the ability of the organization to ensure the stability and growth of its financial resources, to minimize risks and threats to financial assets. This is an important aspect of company management, especially in conditions of economic instability and competition. In order to develop practical skills from the lecture material of the financial security and financial risks course, according to the syllabus, practical work of the discipline is provided in the amount of 38 hours. The main components of the company's financial security are the protection of financial resources, which includes asset management, liquidity, reduction of losses from unscrupulous activities or financial fraud; risk management, such as assessment and minimization of risks related to investments, operational activities, loans, etc. Also, the main components of the practical study of the subject are financial planning - forecasting income and expenses to ensure the stability and development of the enterprise; information protection – protection of financial and commercial information from interference by third parties; control and audit - internal and external control of financial flows and operations with the aim of timely detection of violations or deviations.
Methodological instructions for the performance of control works in the academic discipline "Financial security and financial risks"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
The purpose of studying the discipline is the formation of a knowledge system on the issues of ensuring financial security and financial risks as a component of economic and national security, as well as those functional elements that directly affect the level of development of the state's economic system in the conditions of global transformations. As a result of studying the discipline "Financial security and financial risks," students should not only master the basics of the theory of economic and financial security and financial risks but also learn to evaluate the economic processes taking place in society objectively, navigate in the information space, thoroughly analyze and understand the problems and trends in the development of the country's financial system.
Methodological materials before the execution of control works on the educational discipline "Code of Professional Ethics for Accountants and Auditors"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
The course 'Code of Professional Ethics for Accountants and Auditors' aims to develop a deep understanding of the ethical principles and standards governing accountants' and auditors' professional activities. Professional ethics is the foundation of trust between professionals, clients, society, and regulators, and compliance with ethical standards is an essential aspect of every professional's work. This course covers the basic concepts of professional ethics and the current challenges faced by accountants and auditors in today's economy. The main emphasis is placed on the importance of adherence to the International Federation of Accountants (IFAC) Code of Ethics and local ethical standards.
Methodical instructions for the implementation of control works in the discipline "Compliance-management in the financial and credit sphere"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
The study of published scientific papers, theoretical concepts, relevant methodological support and empirical analysis of compliance management practices in financial and credit institutions allowed the author to identify the most pressing issues that require scientific solutions. Compliance is one of the prerequisites for the implementation of strategic decisions to ensure business continuity in terms of fulfilling previously assumed obligations. The purpose of studying the discipline is to analyse and systematise general approaches to the organisation of compliance management in financial and credit institutions in order to reveal the optimal strategies, methodologies and tools necessary to ensure a high level of compliance with legislation, regulatory requirements and ethical standards in the activities of enterprises. Every organisation, being an integral part of society, is responsible for complying with the rules of behaviour established in society. As a result, there is a growing number of managers who are aware of the need to implement a comprehensive approach to monitoring and evaluating the compliance of implemented strategies with existing norms and standards.
Lecture notes for the course "Social and labour relations in the organisation of accounting activities"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
Lecture notes for the course includes the main issues related to the theory of social and labour relations from the point of view of organising accounting activities. The course is an elective course in the humanitarian and socio-economic training block taught to bachelors in their fourth year. It is intended to develop students' theoretical knowledge of the content of social and labour relations, the regulatory framework of social and labour relations in Ukraine, the principles on which social and labour relations are based, the structure and indicators of labour resources assessment.
Lecture notes of the discipline "Code of professional ethics of accountants and auditors"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
The text of the lectures includes the main issues related to the theory of the code of professional ethics of accountants and auditors, from the point of view of organizing their activities according to Ukrainian and international standards. The academic discipline is an optional discipline in the block of humanitarian and socio-economic training taught to bachelors in the fourth year. It is intended for the formation of students' theoretical knowledge about the content of standards, in particular the code of professional ethics of accountants and auditors, the regulatory and legal basis of accounting and taxation in Ukraine, the principles on which legal relations are based, the structure and indicators of the assessment of accounting activity.
Methodological materials before the execution of control works on the educational discipline "Social and labor relations in the organization of accounting activities"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
The discipline "Social and labor relations in the organization of accounting activities" is an important component of the training of specialists in the field of accounting, auditing and management. She studies the relationship between social and labor aspects and labor organization in the context of accounting activities. This course is designed to provide students with knowledge about the legal, social, economic and psychological aspects of labor relations, which affect the effectiveness of management of organizations, in particular, in accounting and auditing services.