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Документ Enterprise reporting(National Technical University "Kharkiv Polytechnic Institute", 2024-09) Havrys, M. O.; Havrys, Olha O.; Havrys, O. M."Enterprise Reporting" is one of the basic academic disciplines for the specialty 071 "Accounting and taxation" and involves familiarizing students with both the general principles of the domestic enterprises reporting organization and the methodology of the specific forms’ completion. When studying the discipline, the main attention is paid to financial reporting and its role in the functioning of modern enterprises, but tax and other types of reporting are also considered. This gives students the opportunity to master general approaches to reporting on the activities of enterprises and organizations in Ukraine and foreign countries, which is a relevant and important task today. The main goals of studying the discipline "Reporting of enterprises" are the theoretical and practical training of students in the following directions: familiarizing them with the main definitions, essence and types of reporting, the system of accounting and financial reporting in Ukraine, the principles of reporting organization and its quality characteristics, the order of submission and normative regulation, as well as the methodology of compiling the main forms of financial and tax reporting. These lecture notes are meant to be used by both full-time and part-time Ukrainian and foreign students in the specialty 071 "Accounting and Taxation", who study in English, whose number constantly grows in the Educational and Scientific Institute of Economics, Management and International Business. The full course contains 16 lectures (32 academic hours) and 12 topics.Документ Lecture notes of the academic discipline "Innovative Entrepreneurship and Startup Project Management"(National Technical University "Kharkiv Polytechnic Institute", 2024-06-26) Havrys, Olha O.; Havrys, Oleksandr M.Startups (innovative company or business) are form of entrepreneurial activity that has become popular in the world since the 90s of the last century in connection with intensive development of information technologies. Startups are characterized by flexibility and a constant search for a business model, the possibility of rapid scaling. In the world economy startups play an important role in the development of technology, the creation of new industries and thousands of new jobs. Innovative entrepreneurial (business) activity implies a high level of risks at the initial stages of creating a business. In the same time, when applying the right approach and methodology to startup development, in particular the Lean approach and the Fail fast principle, entrepreneurs can quickly try new ideas, technical solutions, business model and in case of failure, quickly change the decision model and start testing new strategies. It is very important for young entrepreneurs to start acquiring such experience and skills as early as possible.Документ Economic evaluation of low-voltage devices(Національний технічний університет "Харківський політехнічний інститут", 2023-08-25) Havrys, Oleksandr M.; Havrys, Olha O.Modern electrical products represent an extremely powerful industry and a dynamically developing market. Currently, there is a positive trend in the market, in particular for low-voltage devices, so an important aspect is to conduct a correct economic assessment of the efficiency of low-voltage devices. Literary sources are analyzed and it is revealed that, despite the significant amount of scientific research and publications, in scientific workson economic design, insufficient attention is paid to the study of real conditions and operating modes of products. Related works focus on developing numerical methods for solving the problem, and the usage conditions are usually taken as given. Data are presented on the actual use of the main parameters of automatic and push-button switches in the main conditions and modes of their use on the equipment of machine-building enterprises. Similar data were also obtained in metallurgy. In addition, a more in-depth study is required of the practical use of the main indicators of purpose and reliability, analysis of operating costs in specific conditions of use and features of economic assessment. The purpose of the study is to analyze issues of improving methods for economic evaluation of one of the most common types of electrical products -low voltage devices. Studies have been carried out on the actual use of indicators of purpose and durability, operating costs for scheduled and unscheduled repairs in real modes and operating conditions, losses due to failures. Improved indicators and criteria for economic evaluation are proposed. The possibilities of using both traditional economic assessment based on reduced costs, as well as economic assessment and criteria for choosing rational levels based on indicators more often used in modern conditions, including NPV, PI, IRR, PP, are considered. When solving the problem of economic justification for choosing a rational number of versions of devices, several main stages are identified. Among them is the choice of economic indicator and criterion.