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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Social responsibility of business and business social analysis
(Національний технічний університет "Харківський політехнічний інститут", 2024) Tataryntseva (Kurbatova), Yu. L.; Yurieva, I. A.
The course deals with the main issues related to the theory and practice of social responsibility of business in terms of applying the principles of social management at different levels. The discipline is one of the main normative disciplines in the block of humanitarian and socio-economic training taught to masters in the fifth year. It is designed to develop students' theoretical knowledge of social responsibility of business, social systems, organisational levels of social responsibility, types, structures and patterns of corporate social responsibility. It can also be useful for postgraduate students and students of financial and economic, management specialities.
Value management tools and their implementation in order to improve company investment appeal
(Національний технічний університет "Харківський політехнічний інститут", 2023) Tkachenko, M. O.; Wang, Xiao Yan
Balanced scorecard implementation in order to increase the company value
(Національний технічний університет "Харківський політехнічний інститут", 2023) Tkachenko, M. O.; Geng, Liang
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 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.
Methodological instructions to perform practical works on discipline "Code of Professional Ethics for Accountants and Auditors"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
Today, one of the critical issues is professional ethics, which is an integral part of the development of society. Any profession and specialty requires specific ethical standards of behavior. Every person engaged in one activity, to one degree or another, is interested in society's trust in the results of their activities and the high quality of the services provided, and accordingly, a high assessment of the results of their activities by society. - Form a holistic system of knowledge among students regarding professional values and requirements of accountants' professional ethics and practical application in the interests of society and the profession.
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.
Profitability analysis of Ukrainian startups
(ФОП Томенко Ю. І., 2023) Havrys, O. O.; Havrys, M. O.
Currently, Ukraine's budget largely depends on international aid, but despite the difficulties, the economy must develop and one of the promising directions is the development of innovative entrepreneurship, which is aimed at creating new products, technologies and services. In this context, it is appropriate to talk about startups - organizational forms of innovative activity, newly created organizations that specialize in the development of a new product or service in conditions of extreme uncertainty.
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