Видання зареєстровані авторами шляхом самоархівування
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Item Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise(Academic Research Publishing Group, 2022) Selivanova, N.; Borkovska, V.; Mykytyuk, P.; Holiachuk, N.; Huz, M.; Зайцев, Олександр Васильович; Зайцев, Александр Васильевич; Zaitsev, Oleksandr VasylovychIn the article, the authors developed proposals for improving the accounting and management of settlements with counterparties at importing agricultural enterprises in the context of global digitalization, namely: proposed analytical accounts for accounting settlements with suppliers at importing agricultural enterprises, which will help control accounts payable, the time of its payment and help to plan agreements with suppliers and contractors; considered in detail the accounting of payments to contractors, namely the accounting of discounts from foreign suppliers on agricultural raw materials received by the enterprise, when it is provided after customs clearance of goods; developed methodical bases of management of settlements with contractors at the enterprises-importers in the conditions of global digitalization; developed and visually presented the information base of control of settlements with contractors (suppliers) in the conditions of global digitalization; analyzed the main control functions implemented in the application solutions of various software products presented on the market of Ukraine, presented an analysis of the solution of internal control problems with the help of applied products and proposed the main areas of improvement of control elements. In general, the rational organization of accounting and management of suppliers and the state of settlements with them help to strengthen contractual and settlement discipline, fulfilment of obligations to supply products in a given range and quality, increase responsibility for compliance with payment discipline, reduce receivables and payables, accelerate receivables and, consequently, to improve the financial condition of the enterprise.Item Determination of the Company's Value under the Influence of Various Factors(Qazvin Islamic Azad University, 2021) Ignatyuk, A.; Dikiy, A.; Shevtsiv, L.; Petlenko, Y.; Klymash, N.; Зайцев, Олександр Васильович; Зайцев, Александр Васильевич; Zaitsev, Oleksandr VasylovychThe authors studied and analyzed various concepts and approaches to company value management. They described the advantages and disadvantages of the leading traditional approaches to assessing the value of an enterprise and proposed a model of the dynamics of the company's value, taking into account the ownership structure, explaining the mechanism of the influence of the company's ownership structure on the capital structure. Using an example, we examined the change in the company's value by individual factors and identified which factors have the most significant positive and negative impact.