Кафедра "Туризм i готельно-ресторанний бізнес"

Постійне посилання колекціїhttps://repository.kpi.kharkov.ua/handle/KhPI-Press/2422

Офіційний сайт кафедри http://web.kpi.kharkov.ua/tourism

Від листопада 2021 року кафедра має назву "Туризм і готельно-ресторанний бізнес". Перейменована під час реорганізації кафедри "Бізнес-аналітики, обліку та готельно-ресторанної справи" (НАКАЗ 552 ОД від 26.11.2021 року).

Кафедра входить до складу Навчально-наукового інституту економіки, менеджменту і міжнародного бізнесу Національного технічного університету "Харківський політехнічний інститут". Подорожі змінюють нас, допомагають нам зростати і розвиватися. Подорожі – найкраща освіта сучасного світу!

У складі науково-педагогічного колективу кафедри працюють: доктор економічних наук, 5 кандидатів наук: 4 –економічних, 1 – географічних; 1 співробітник має звання професора, 5 – доцента.

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2015 - 20203

Налаштування

Автор: search.filters.author.Davydiuk, Tetiana

Результати пошуку

Зараз показуємо 1 - 3 з 3
  • Ескіз
    Документ
    Methodological aspects of accounting of warranty provision in accordance with international financial reporting standards
    (Національний університет "Львівська політехніка", 2020) Davydiuk, Tetiana; Syrtseva, S.; Endres, V.; Nadraga, V.
    In order to ensure that warranty repair and maintenance costs are included evenly in accordance with National Accounting Standards and International Financial Reporting Standards, entities are entitled to create provisions under warranty. Creation of such provisions allows to adjust the income and expenses for warranty repair and maintenance and to reasonably distribute expenses between the reporting periods, which helps to optimize the tax burden. The purpose of the article is to review the methodological aspects of accounting of warranty provisions in accordance with International Financial Reporting Standards. The achievement of the stated goal necessitated the following tasks: to disclose the nature and conditions of recognition of provisions for warranty in accordance with international accounting standards; to present the methodology for accounting in the accounting and tax accounting and financial statements of the provision for warranty in accordance with IFRS; to propose methods of calculating the warranty provisions to determine their main advantages and disadvantages. The main general scientific methods of research were the analysis (for conducting the research of the main essential characteristics of the research object and peculiarities of its functioning in the context of the topic of scientific work). Analogy method, dialectical method and systematic approach were used to reflect the methodological approach to accounting and to show in the financial statements the provisions for warranty. Comparison method was used for evaluating the techniques for calculating warranty provision for entities that prepare IFRS financial statements.
  • Ескіз
    Документ
    Statistical approach to calculation of VAT and problems related to tax credit and export tax refund
    (Institute of Society Transformation, 2016) Afanasieva, Maryna; Davydiuk, Tetiana
    The Theory of National Accounts opens up new possibilities for improving VAT taxation. New terms have been introduced: statistical tax rates are equal to the current VAT rate multiplied by the share of value added for VAT or by the share of input for the export tax refund (ETR) in products output, which are calculated for selected sectors of the economy on the basis of National Accounts. Statistical tax rates allow for determining VAT or ETR from sales turnover, which reduces the probability of tax fraud. Time limitations associated with a three-year delay in the calculation of National Accounts are treated as insignificant in many cases. The authors of the article have suggested an algorithm of taking into account VAT exemptions and made calculations using statistical data for the United Kingdom of Great Britain. Information about VAT exempted turnover should be obtained from the State Fiscal Service of Ukraine and compiled into the National Accounts Database. The Input-output approach to the calculation of VAT can be applied both for the analysis of tax legislation and for direct VAT assessment.
  • Ескіз
    Документ
    Accounting in the system of human capital management at the business entities
    (Інститут суспільної трансформації, 2015) Davydiuk, Tetiana; Ostapiuk, Nataliya; Petrenko, Nataliya; Malakhov, Valeriy
    Introduction. The world economic experience proves that success of an enterprise depends not only on its material and financial resources, but also on its human capital, which is the basic factor for company’s competitiveness increasing. Effective human capital management based on the data provided by accounting, however, remains underdeveloped. Purpose. Improvement of accounting methodology, which demands a number of techniques and instruments that will enable to implement theoretical assertions, transform the functional contents of business entity’s management. Results. The economic nature of the category of human capital has been proved via adding the properties concerning its structure, conditions of formation and effectiveness of usage, which defines the methodological grounds for including human capital to the accounting system. The directions of cost classification have been offered with reference to human capital theory in terms of human capital components, which is based on its life cycle phases. This provides relevant information arrangement in the necessary analytical terms and encourages accounting methodology development with reference to these costs representation in accounting documentation. The authors propose the directions of improving the theoretical and organizational basis for integrated reporting procedure formation order, which meets the users’ needs in the information concerning the company’s human capital. Conclusion. Amplification of the human capital management paradigm changes the role of accounting in the system of enterprise activity management, it acts as the system of information provision for the enterprise’s human capital management on the basis of systematizing the accounting information on human capital formation, employment and reproduction, which enhances the information capacity of management data and enables decision-making concerning formation and efficient employment of human capital.