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Journal articles on the topic 'Management of enterprise expenses'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Чернодубова, Елєонора, and Владислав Лебеденко. "CONCEPTUAL APPROACHES TO THE STRATEGIC MANAGEMENT OF INCOME AND EXPENSES OF AN ENTERPRISE." Mechanism of an economic regulation, no. 2 (104) (May 27, 2024): 96–100. http://dx.doi.org/10.32782/mer.2024.104.15.

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The article studies conceptual provisions of strategic management of income and expenses of an enterprise under conditions of economic uncertainty. It also considers expediency of application of an integrated approach to management of income and expenses of an enterprise under conditions of uncertainty of the market environment. The target subsystem of the concept of enterprise cost and revenue management is analysed on the basis of a set of components: the purpose of enterprise revenue and cost management, tasks and basic principles of its organisation and implementation. The use of the propo

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2

Sibiryatkina, Irina. "MECHANISM OF FORMING THE BUDGET OF INCOME AND EXPENDITURES OF A SMALL ENTERPRISE." Actual directions of scientific researches of the XXI century: theory and practice 12, no. 3 (2024): 128–41. https://doi.org/10.34220/2308-8877-2024-12-3-128-141.

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The sanctions pressure after the start of the special military operation affected the economic situation of the Russian Federation as a whole and business in particular and caused instability in the domestic and foreign markets. The growing sanctions of Western and other countries are aimed at worsening the stability of the Russian economy as a whole and all its constituent elements from large to medium and small businesses. Small and medium enterprises (SMEs) are the most vulnerable in difficult economic conditions and need not only external support, but also a correct assessment of the inter

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3

Grytsay, O., M. Pankiv, D. Kut, and G. Wojtan. "Analysis of the enterprise operating expenses and ways of improvement of their accounting." Economics, Entrepreneurship, Management 8, no. 1 (2021): 43–58. http://dx.doi.org/10.23939/eem2021.01.043.

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Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms in

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4

Olefirenko, Oleg. "Methodic tools to optimize marketing expenses of the innovatively active industrial enterprises in Ukraine." Problems and Perspectives in Management 14, no. 1 (2016): 44–50. http://dx.doi.org/10.21511/ppm.14(1).2016.05.

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The efficient sales policy of the machine building innovatively active enterprises is connected with its rational process financing. Optimal determination of innovative production distribution expenses is top-priority element to increase economic subject’s activity profitability and to increase its competitive positions at the market. Thus, planning of costs for innovatively active machine building enterprises sales has to be based on economic and rationally adaptive mathematic tools to industrial enterprises activity specific. Practical implementation of the mentioned task is possible owing t

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Олександр Мордовцев and Таїсія Левчук. "METHODICAL APPROACH TO MANAGEMENT OF EXPENSES OF THE INDUSTRIAL ENTERPRISE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 1 (December 28, 2021): 70–74. http://dx.doi.org/10.20998/2519-4461.2020.1.70.

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The article analyzes the problem of formation of a single, effective and universal methodological approach to cost management of an industrial enterprise as an important aspect for its success in the competitive domestic markets of Ukraine and in the conduct of foreign economic activity in the world market. The necessity of a clear understanding of the economic essence of the category "costs" is revealed and it is determined that the category "costs" is all the resources and factors of production that require accounting, expressed in monetary form, as well as used in the process of economic ac

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6

IVANYUTA, T.M. "Organizational and economic context of cost controlling in the enterprise management system." Market Relations Development in Ukraine №7-8(242-243)2021 139 (October 11, 2021): 73–77. https://doi.org/10.5281/zenodo.5561150.

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The subject of research – the economic essence of controlling the costs arising in the process of enterprise management in the enterprise management system. The purpose of writing this article is to study the organizational and economic context of cost controlling in the enterprise management system. Methodology of work – methods of analysis (when analyzing the process of controlling costs at the enterprise); comparison and generalization (when forming conclusions about the problems of cost controlling at domestic enterprises of Ukraine and the results of the implementation of the

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7

Ometsinska, Iryna. "Features of operational activity expenses formation by elements." Herald of Economics, no. 4 (January 14, 2023): 159. http://dx.doi.org/10.35774/visnyk2022.04.159.

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Introduction. Difficult enterprises’ operating conditions require strengthened expense control and an effective management system. Expenses accounting for different section groups creates an important information base for effective enterprise management. Thus, the division of expenses by elements involves the grouping of economically homogeneous expenses. This enables to form the information regarding material consumption, labor, and financial resources and to calculate the indicators that characterize the level of its efficiency at micro and macro levels. Though the list of expenses is establ

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8

Markina, Iryna, Valeriya Lenʹ, and Vitaly Shapka. "Cost management as a factor for improving enterprise economic security." Actual problems of innovative economy, no. 3 (May 30, 2019): 83–88. http://dx.doi.org/10.36887/2524-0455-2019-3-12.

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Introduction. Modern enterprises operate in conditions of political and economic instability. This requires enterpris-es to build an integrated system for ensuring economic security. In Ukraine, the issue of economic security is relevant. But not fully understood. Need to clarify issues related to improving cost management. This is a factor in improving the econom-ic security of the enterprise. The purpose of the study is the theoretical and practical justification of cost management. Results. One of the the main goal of the enterprise is maximum profit. A factor in the success of enterprises

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9

Xiaofen, Tuo. "THE IMPACT OF CHINA'S R&D EXPENSE SUPER DEDUCTION POLICY ON CORPORATE INNOVATION OUTPUT." EUrASEANs: journal on global socio-economic dynamics, no. 2(45) (March 30, 2024): 404–16. http://dx.doi.org/10.35678/2539-5645.2(45).2024.404-416.

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With the economic turmoil in the world and the intensification of the scientific and technological game between China and the United States, how to achieve the "low-end lock" in the technological leap is an urgent problem for the Chinese government to solve. As an inclusive R & D incentive policy, how does the R & D expense additional deduction policy affect enterprise innovation? Whether it can solve the innovation dilemma of Chinese enterprises has important theoretical and practical significance. From the two dimensions of "quality" and "quantity" of the enterprise innovation output

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10

DATSENKO, GANNA, and OLENA KUDYRKO. "WAYS TO OPTIMIZE ACCOUNTING OF ADMINISTRATIVE ENTERPRISE EXPENSES." Herald of Khmelnytskyi National University 292, no. 2 (2021): 69–74. http://dx.doi.org/10.31891/2307-5740-2021-292-2-11.

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Improving the efficiency of enterprise management is primarily reduced to optimizing and reducing the volume of various expenses that arises in the course of business entities activities from expenses that form the cost of products and services to expenses that are directly written off as a financial result. The constant increase in the amount and share of administrative expenses in the total amount of enterprise expensesmakes it necessary to find optimal methods of their accounting and control adapted to the needs of management and other users. Improving the accounting of administrative expen

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11

Cherednichenko, L. G., R. V. Gubarev, E. I. Dzyuba, Yu V. Tyulenev, and F. S. Fayzullin. "“Russian-Cost” as a “New” russian Method of Corporate Cost Accounting and Management." Accounting. Analysis. Auditing 6, no. 2 (2019): 26–46. http://dx.doi.org/10.26794/2408-9303-2019-6-2-26-46.

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Currently a number of Russian companies suffer the oppression of sectoral sanctions, and therefore the issue of ensuring economic security, especially of industrial enterprises, which play a key role in the national security of Russia, is of particular relevance. In the authors’ opinion, such security can be ensured by means of effective corporate cost accounting and management on the basis of reasonable local managerial ideology and modern information technologies. The article discusses the fundamental principles of the authors’ “Russian-cost” managerial ideology and the corporate cost accoun

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12

Murugan, Dr P. Sundara Bala, Dr Arasuraja Ganesan, Dr Prabakaran Paranthaman, and Dr V. Aruna. "Feasibility Design and Analysis of Process-aware Accounting Information System for Business Management." Indian Journal of Information Sources and Services 14, no. 2 (2024): 56–62. http://dx.doi.org/10.51983/ijiss-2024.14.2.09.

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Accounting Information Systems (AIS), as a fundamental element of Enterprise Information Systems (EIS), are experiencing dual pressures from the enterprise management surroundings and the advancement of accounting control. The current AIS focused on functional applications needs to be revised to meet contemporary enterprise management requirements. This study suggests implementing a Process-Aware Accounting Information System (PA-AIS) that utilizes data mining techniques to enhance managing business processes. The objective is to enhance the accounting effectiveness of organizations and provid

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Vedernikov, Mykhailo, Olena KOSHONKO, Lesia Volianska-Savchuk, Maria Zelena, Nataliya BAZALIYSKA, and Oksana CHERNUSHKINA. "IMPROVING THE ENTERPRISE SOCIAL POLICY MANAGEMENT SYSTEM." Herald of Khmelnytskyi National University 292, no. 2 (2021): 34–39. http://dx.doi.org/10.31891/2307-5740-2021-292-2-6.

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The article examines the social policy of the enterprise, its purpose and means. The tools for implementing social policy as components of its mechanism are identified. Factors influencing the formation of the social policy management system of the enterprise are considered. The definitions and main elements of the mechanism of realization of social policy of enterprises are specified. Recommendations for improving the effectiveness of social policy of the enterprise are offered. The structural-logical model of the system of formation, effective provision and increase of the level of social po

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14

Zhang, Xu Bei. "The Discussion of Precise Depreciation Management in China." Advanced Materials Research 926-930 (May 2014): 4024–27. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.4024.

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This paper proceeds as follows. Depreciation expense, which will directly relate to the size of the product costs, profits and taxes, is being widely concerned. A great number of people are particularly interested in the accurate depreciation of the costs of fixed assets. Different kinds of fixed assets bring economic benefits for the enterprise in completely different ways so that they should adopt different depreciation methods. The Enterprise Accounting Standards of China stipulated that if the companies increase fixed assets during the month, there will be no depreciation expense this mont

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15

Zhang, Qian, and Bowei Feng. "Research on Travel Reimbursement Behavior Management Based on Deep Learning in Financial Sharing Mode." Scientific Programming 2022 (March 22, 2022): 1–12. http://dx.doi.org/10.1155/2022/9769044.

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The standardization, transformation and upgrading of financial management plays an important supporting role in promoting the standardized management and healthy operation of corporate expense reimbursement behaviors. This paper starts with the behavioral portrait of enterprise personnel travel expense reimbursement. Based on the problems of lengthy process and complex financial accounting in most reimbursement behaviors at this stage, an efficient and efficient expense reimbursement processing method is proposed, that is, reimbursement through collection Information images, using the convolut

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16

Matrosova, Viktoriya, Oleksandr Matrosov, and Pylyp Dourtmes. "ANALYSIS OF INVESTMENT AND INNOVATIVE ACTIVITY OF KHARKIV REGION ENTERPRISES." Economic Analysis, no. 27(4) (2017): 239–45. http://dx.doi.org/10.35774/econa2017.04.239.

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Introduction. Investment and innovation activities can provide not only the functioning and growth, but also the development of business entities that are in line with the Strategy of Ukraine 2020 and adopted for implementation of the innovation and investment model of economic development. Management decisions as for the increase of the rate of investment and innovation activity are indicated in the program document "Ukraine 2030.doctrine of balanced development". It is advisable to make such decisions on the basis of a timely and reliable assessment of the state and results. Purpose. The art

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17

Olena, Kravchenko. "Using of operations management in the enterprise current assets management." Economics: time realities 6, no. 40 (2018): 60–69. https://doi.org/10.5281/zenodo.2598167.

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The peculiarities of using operational management as an organizational mechanism for ensuring the fulfillment of the goals and objectives of financial management of current assets are presented. The concept of determining the level of efficiency of management of current assets is specified. The classification of expenses of management of current assets is specified, it is proposed to take into account expenses of lost opportunities. The definition of explicit and implicit costs from the increase of stocks in the structure of current assets is given. The principles of management of current asse

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18

Yu. S. Barash, O. M. Pshinko, and I. N. Lomtieva. "Analysis and estimation of the transport expenses under conditions of its reformation." Science and Transport Progress, no. 35 (December 25, 2010): 272–77. http://dx.doi.org/10.15802/stp2010/9093.

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In the article the methods of analysis and estimation of expenses at railway transport enterprises aimed at management of the enterprise cash flows and all possible ways of grouping and cost sharing on the railway transport in the conditions of its reformation are considered.

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19

Rumyk, Ihor, Viktoriia Lakiza, Oksana Kurylо, Nataliia Antoshkova, and Halyna Taranenko. "ASSESSMENT OF FINANCIAL MANAGEMENT BY OWN EXPENSES AT HOTEL AND RESTAURANT ENTERPRISES." Financial and credit activity problems of theory and practice 6, no. 59 (2024): 311–21. https://doi.org/10.55643/fcaptp.6.59.2024.4574.

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Evaluating a management system is always a complex and debatable process, as it is difficult to find an approach that integrates all aspects of management and allows for a comprehensive assessment that reflects the level satisfying all the needs of enterprise management. This also pertains to financial management, which, despite the possibility of using indicators of financial activity of the enterprise, also includes a range of other indicators such as technical support, staff, and more. Considering the existing difficulties, this article aims to propose an integral approach to the assessment

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20

Степаненко, О.І., та В.О. Матковська. "Класифікація доходів і витрат для потреб обліку та управління". Інфраструктура ринку, № 79 (7 серпня 2024): 68–75. https://doi.org/10.32782/infrastruct79-12.

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The process of managing the company's income and expenses is closely related to the accounting system. The reliability of accounting information affects the quality of management decisions and business development strategy. The completeness and objectivity of information about the received income and incurred costs of the enterprise is based on their classification, which is an important aspect of the accounting organization. It makes it possible to reveal the connections between the objects that are grouped, ensures their identification. Classification creates a basis for choosing methods of

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21

Kiseleva, T. V., V. G. Mikhailov, and I. G. Stepanov. "Management of ecological-economic system of coking plant." Izvestiya Visshikh Uchebnykh Zavedenii. Chernaya Metallurgiya = Izvestiya. Ferrous Metallurgy 61, no. 10 (2018): 818–23. http://dx.doi.org/10.17073/0368-0797-2018-10-818-823.

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Coke production is a high-tech process, which at the same time has all kinds of negative environmental impacts (emissions of pollutants into the air, wastewater discharge, placement of production and consumption waste). To improve environmental safety, it is necessary to study local ecological-economic system and its main elements in order to improve management efficiency. The article analyzes known approaches to definition and features of functioning of ecological-economic systems of industrial enterprises and their modifications. As a result of the analysis, system of correlated environmenta

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22

V, Masalitina, Gorobinska I, and Mykitko V. "MANAGEMENT OF FINANCIAL SUSTAINABILITY OF THE ENTERPRISE." National Transport University Bulletin 2, no. 47 (2020): 147–55. http://dx.doi.org/10.33744/2308-6645-2020-2-47-147-155.

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The article is devoted to the development of a mechanism for managing the financial stability of an enterprise, to determine its constituent elements and stages of its formation. The topicality of the chosen topic is explained by the fact that financial stability is one of the main conditions of vital activity, development and ensuring a high level of competitiveness of the enterprise, it affects the stability of the financial condition, the ability to fulfill their obligations; lack of financial sustainability can lead to loss of solvency of the enterprise, destruction of strategic potential

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23

Sokolov, Mykola, and Vladyslav Kaplun. "DIGITAL MANAGEMENT TECHNOLOGIES IN ENTERPRISE MANAGEMENT." Actual Problems of Economics 1, no. 271 (2024): 78–87. http://dx.doi.org/10.32752/1993-6788-2024-1-271-78-87.

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The article delves into the elements of management technologies, in the corporate world. In today’s paced era of advancements and heightened market competition digital management technologies have emerged as vital assets for efficient enterprise administration. These innovative tools enable the automation and optimization of business management technologies have emerged as vital assets for efficient enterprise administration. These innovative tools enable the automation and optimization of business operations empowering organizations to adapt to changes and make well informed managerial choice

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Kvach, Iryna. "The cost management approaches in trade industry." Economics ecology socium 3, no. 3 (2019): 35–43. http://dx.doi.org/10.31520/2616-7107/2019.3.3-5.

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Introduction. The current state of financial and economic government institutions negatively affects Ukrainian budget execution, and the general trend of deterioration in the standard of living of the people, in general leads to low level of functioning of the enterprise and their competitiveness, especially in such industry as trade. Aims and tasks. In the conditions of an unstable political and economic situation in commodity market and services to overcome disproportions between operating profit of some commodity groups of trade enterprise and its added value which indicates depreciat

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25

Van, Binh Tu, Dut Vo Van, and Thanh Lan Ngoc Trang. "The Role of R&D Intensity on the Export Intensity of Enterprises in Transition Economy: The Case of Vietnam." Asian Journal of Business and Accounting 15, no. 1 (2022): 281–309. http://dx.doi.org/10.22452/ajba.vol15no1.9.

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Manuscript type: Research paper Research aims: This study estimates the role of research and development (R&D) expense with respect to the export intensity of Vietnamese enterprises. Design/Methodology/Approach: Building upon the resource-based review, this study postulates that the R&D expenses of an enterprise are positively associated with the export intensity of the enterprise. Data extracted from the Vietnam General Statistics Office Survey of 306 exporting Vietnamese firms were used to test the proposed hypothesis. Research Findings: Both Robust Standard Errors and Tobit Regressi

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Krasnikova, N. G. "The Ways to Improve the Accounting-Analytical Provision of the Non-Profit Communal Healthcare Enterprises." Business Inform 9, no. 512 (2020): 212–18. http://dx.doi.org/10.32983/2222-4459-2020-9-212-218.

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The article examines the organizational aspect of accounting for incomes and expenses, as well as the problems of accounting for incomes and expenses of the non-profit communal healthcare enterprises (CNP HA). The accounting-analytical information is considered as the socio-economic basis of business globalization, which is relevant in the context of strengthening the value of accounting and reporting for the further development of economic science and practice. The essence of the concept of «accounting-analytical provision of social needs», ways, forms and factors of its improvement are resea

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27

Shubina, Svitlana, Oleksii Miroshnyk, Kateryna Belyaninova, and Andriy Bieliaiev. "ENSURING ACCOUNTING AND ANALYSIS OF REVENUE AND EXPENSES IN THE ENTERPRISE PROFIT MANAGEMENT SYSTEM." Financial and credit systems: prospects for development, no. 2 (August 30, 2022): 26–35. http://dx.doi.org/10.26565/2786-4995-2022-2-03.

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The article reveals the role and importance of accounting and analysis of revenue and expenses in the system of managing the financial results of the enterprise, article reasons the need to improve such support, taking into account the specifics of the work and the industry characteristics of the business entity as a necessary condition for high-quality profitability management. It is proved that ensuring accounting and analysis is a structural element of the information support of the enterprise as well as that it is a coherent information system for providing high-quality and timely financia

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28

Mizikovskiy, Igor', and Nikolay Sofin. "Analysis of expenses for the maintenance and operation of equipment of an industrial enterprise." Economy under Guard 2022, no. 3 (2022): 38–46. http://dx.doi.org/10.36511/2588-0071-2022-3-38-46.

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The article is devoted to the study of problems related to the organization of rational and economical use of costs for the maintenance and operation of equipment of an industrial enterprise. One of the key tools for solving this problem is the estimated planning (budgeting) of this resource. Most of the studied enterprises do not have a clear system of using this tool in management practices, thereby negating the possibility of permanent monitoring of the considered class of costs, reducing the accuracy of forming the cost of production and financial result. The purpose of the study is to dev

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29

Deriy, Vasyl, and Inna Melnychuk. "Accounting, analysis and audit in management of economic security expenditures." Herald of Ternopil National Economic University, no. 1(91) (January 1, 2019): 197–208. http://dx.doi.org/10.35774/visnyk2019.01.197.

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Due to increasing globalization and competition, businesses have been forced to spend more time and money on taking measures aimed at economic security. Accounting, economic analysis, and audit play a significant role in the management of economic security expenditures since they make the management system more effective, reliable and sound. Therefore, this issue is currently of particular interest and needs to be interpreted. The purpose of the article is to examine the current state, challenges and future directions of improving accounting, economic analysis and audit in management of econom

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Andryuk, G. L. "Mechanism of managing expenses and earnings of the industrial enterprise in current market conditions." Vestnik of the Plekhanov Russian University of Economics, no. 5 (October 25, 2018): 124–30. http://dx.doi.org/10.21686/2413-2829-2018-5-124-130.

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Today industrial enterprises are facing the problem of efficient management of expenses and earnings, as prospects of enterprise development depend more and more seriously on these figures and factors influencing their change, as well as the degree of managerial impact. The article analyzes key finance tools of managing enterprise expenses and earnings illustrated by the limited company ‘Grantmash’, identifies their basic advantages and shows possibilities of their use in practice of managing industrial enterprise expenses and earnings. The author proposes to introduce principles of thrifty pr

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KUDRIAVTSEV, V. "SUSTAINABLE DEVELOPMENT OF THE TRANSPORT ENTERPRISE: INTEGRATION OF ECONOMIC, SOCIAL AND ENVIRONMENTAL CRITERIA." Economics of the transport complex, no. 45 (March 28, 2025): 239. https://doi.org/10.30977/etk.2225-2304.2025.45.239.

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The purpose of this paper is to determine the key criteria for assessing the sustainable development of transport enterprises, including economic, social and environmental aspects, as well as to develop economic indicators for a comprehensive assessing the sustainability of their development in the context of modern challenges. To achieve this goal, a number of modern general scientific methods and research techniques were used, such as: abstract and logical, including analysis and synthesis, induction and deduction; generalization – to review information sources, study domestic and foreign ex

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Mazhitova, Elena M., Zarema U. Temirova, and Hava U. Midaeva. "THE ECONOMIC CONCEPT OF INCOME AND EXPENSES OF AN ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/5, no. 158 (2025): 26–32. https://doi.org/10.36871/ek.up.p.r.2025.05.05.004.

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This article is devoted to the study of the economic concept of income and expenses of an enterprise, which are key indicators of its financial and economic activities. The purpose of the study is to reveal the essence of income and expenses, their classification and relationship with profit. The article analyzes various approaches to determining income and expenses, examines the factors influencing their formation, and examines their role in assessing the effectiveness of an enterprise. The result of the research was the systematization of theoretical knowledge about the income and expenses o

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Melikhova, Tetiana, and Yevhenii Melikhov. "INFORMATION SUPPORT FOR FINANCIAL ANALYSIS OF INDUSTRIAL ENTERPRISES AND THE INFLUENCE OF THE SIZE OF SHOP EXPENSES ON TAX PLANNING AT THE MICRO LEVEL TO IMPROVE MANAGEMENT EFFICIENCY." ECONOMICS, FINANCE AND MANAGEMENT REVIEW, no. 4 (December 30, 2023): 71–79. http://dx.doi.org/10.36690/2674-5208-2023-4-71-79.

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Basically, any economic activity contributes significant development of economy field and the country at all. The purpose of this topic is researching activity of some enterprise, finding mistakes and providing recommendations that allows to solve them. We suppose it will help to improve certain areas of enterprise activity in the state. The purpose of the study is to consider the information support of the financial analysis of industrial enterprises and the influence of the size of shop expenses on tax planning at the micro level to improve management efficiency. In the process of the resear

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Tran, Ngan Thi Thu. "The difference of costs in accounting law and tax law." Science & Technology Development Journal - Economics - Law and Management 5, no. 3 (2021): first. http://dx.doi.org/10.32508/stdjelm.v5i3.763.

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Expense is one of the most important information in organizing and operating the business activities of an enterprise. Scientific expenses have many different definitions, and according to the law, there are also differences in legal normative documents. For the managers, especially the financial management of the business, the issue of legal compliance and optimizing the value of the business is a parallel requirement. In practice, however, these two targets are contradictory every so often. Even on the same issue, legal documents have notable differences. Therefore, distinguishing between th

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35

Duan, Min. "On Financial Risks and Investment Management in Communication Engineering Projects." Studies in Social Science Research 4, no. 4 (2023): p134. http://dx.doi.org/10.22158/sssr.v4n4p134.

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Any enterprise to carry out business, one of the most important factors is undoubtedly to obtain considerable profits, make up for the cost of investment in management, to maximize the value of the enterprise. For the construction units mainly engaged in communication engineering projects, due to their relatively large scale of operation, the financial expenses are often high, but the gross profit rate is not very satisfactory. Therefore, cost control and appropriate reduction of expenses have become the top priority. However, in actual corporate governance, it is difficult to meet the actual

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Shirshova, Larisa, and Alexander Zimin. "MANAGEMENT OF INCOME AND EXPENDITURES OF THE ENTERPRISE: CONCEPT, CLASSIFICATION AND ORDER OF REFLECTION IN ACCOUNTING." Russian Journal of Management 8, no. 4 (2021): 66–70. http://dx.doi.org/10.29039/2409-6024-2020-8-4-66-70.

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In the article, the authors highlight the concept and classification of income and expenses of an enterprise, the author's polemic on the concept of income is presented. The order of reflection of income and expenses in accounting is considered.

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Khmelyuk, Alona, and Vladyslav Khvostov. "Accounting organization and allocation of production costs on metallurgical enterprises." Economic Analysis, no. 29(4) (2019): 106–12. http://dx.doi.org/10.35774/econa2019.04.106.

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Introduction. The basic principles and normative legal regulation of the organization of managerial (domestic) accounting and peculiarities of formation and reflection of overhead costs are considered. It is established that the organization of management (internal) accounting in general, including general production costs is not regulated and is not regulated by state bodies. It is organized by executives based on general principles, based on the internal needs of management. The main internal governing document for the organization of accounting of expenses at the enterprise is the Order on

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Susidenko, Yuliіa. "Directions for improving internal audit methods of expenses on enterprises business payment." Problems of Innovation and Investment Development, no. 19 (May 31, 2019): 17–28. http://dx.doi.org/10.33813/2224-1213.19.2019.2.

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The purpose of the article is to summarize and critically evaluate the current theoretical positions, methodologies, organization and practices of accounting and audit of labor costs, develop recommendations for their improvement and practical use for the adoption of sound accounting and management decisions at leading enterprises of Ukraine in modern economic conditions. The main directions of improvement of the methodology of audit of labor costs are considered, it is proved that wages are one of the factors of the efficiency of the enterprise, since the size of the accrued wages, the timeli

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Hrybovska, Yuliia, and Kateryna Moskalenko. "EXPENSES WITHIN A STEEL ENTERPRISE’S MANAGEMENT SYSTEM." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(6) (June 27, 2023): 118–25. http://dx.doi.org/10.31319/2709-2879.2023iss1(6).283019pp118-125.

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The article discloses the accounting and analytical aspect of costs in the enterprise management system. In the production process, material, labor and other own and engaged resources are spent, which causes the occurrence of costs. The amount of incurred costs determines the competitiveness and profitability of the manufactured products, as well as the efficiency of indicators of the production activity of business entities. Management of the company's costs on the basis of the analysis of the elements of operating costs and the constituent items of the planned costing of finished products re

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Калінеску, Тетяна, and Катерина Мартиненко. "IMPROVEMENT OF ACCOUNTING AND CONTROL SUPPORT OF EXPORT AND IMPORT OPERATIONS OF ENTERPRISES." Economic journal of Lesya Ukrainka Volyn National University 1, no. 37 (2024): 28–37. http://dx.doi.org/10.29038/2786-4618-2024-01-28-37.

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The article examines accounting and control support for export-import operations of enterprises in the context of management accounting of these operations. It was determined that today there are problems with the accounting of information on the costs of export-import operations, which do not allow enterprises to fully calculate the effectiveness of conducting foreign economic activities. Each enterprise implements management accounting personally, the current legislation allows adding new ones to the list of sub-accounts with preservation of sub-account codes according to the Chart of

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Otrubiannikova, Polina, D'yankai Van, Anna Vladimirovna Ilina, and Natalya Gennadevna Viktorova. "Accounts receivable from the chemical enterprises: factor analysis." Финансы и управление, no. 3 (March 2021): 35–46. http://dx.doi.org/10.25136/2409-7802.2021.3.34967.

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This research analyzes the impact of certain factors upon the accounts receivable from chemical enterprises. The subject of this article is the accounts receivable, while the object is the Russian chemical enterprises. The goal lies in building a regression model of the dependence of accounts receivable from chemical enterprises on the explanatory factors selected in the course of analysis. The internal factors include sales revenue, net profit, accounts payable, management expenses, return on total assets, etc. The external factors include gross domestic product, monetary supply, and Networke

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Татар, Марина Сергіївна, та Ганна Михайлівна Ванярха. "ОБЛІК І АУДИТ ДОХОДІВ І ВИТРАТ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 4 (1 лютого 2021): 67–75. http://dx.doi.org/10.32620/cher.2020.4.09.

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Formulation of the problem. In the context of global challenges, enterprises operate in a dynamic, unpredictable external environment, so to ensure break-even conditions and increase profitability of the company requires a modification of the existing management system, the effectiveness of which, in turn, is determined by the level of accounting and analytical costs. types of activity of the enterprise, therefore improvement of the account and audit of incomes and expenses of the trading enterprises is actual, especially in the conditions of modern global challenges. The aim of the research i

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Chłąd, Monika. "Analysis of a company’s activity in terms of distribution costs." Scientific Papers of Silesian University of Technology. Organization and Management Series 2023, no. 166 (2023): 129–37. http://dx.doi.org/10.29119/1641-3466.2022.166.8.

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Purpose: Running a business is correlated with incurring costs. These are related to the management of resources in enterprises, which is why they must be constantly analysed and controlled. Based on cost information, certain management decisions are made. The aim of the article is to present basic issues concerning the functioning of distribution costs in an enterprise. Design/methodology/approach: An analysis of a company's activities in terms of distribution costs was conducted. In addition, the article defines the logistical indicators and measures of an enterprise and presents expenses in

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Zaichuk, Serhii, Mariia Mudra, Yevgen Antypenko, Qian Jing, and Denys Kostenko. "STRATEGIC AND LEADING DOMINANTS OF OVERCOMING ECONOMIC - MANAGEMENT DEVIATIONS OF CONSTRUCTION PROJECTS USING FUZZY LOGIC." Spatial development, no. 7 (February 23, 2024): 478–91. http://dx.doi.org/10.32347/2786-7269.2024.7.478-491.

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The article defines the directions of functioning of the construction industry and stakeholders of construction enterprises, reveals the main directions and peculiarities of the functioning of construction enterprises in the conditions of martial law (during the full-scale invasion of the Russian Federation on the territory of Ukraine) and substantiated directions of transformational development in the period of post-war reconstruction. The components of the theoretical-methodological platform for the formation and implementation of development management of construction enterprises have been

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Jabbarova, Ch A. "THE CURRENT STATE OF ACCOUNTING FOR TAX LIABILITIES." American Journal of Management and Economics Innovations 6, no. 7 (2024): 57–61. http://dx.doi.org/10.37547/tajmei/volume06issue07-05.

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This article contains research on making management decisions of an enterprise, optimizing taxes, assessing the impact of taxes on enterprise profits, drawing appropriate conclusions taking into account the share of tax expenses in total costs and their reflection in accounting.

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NEPRAN, Andrii, Nataliia CHUIKO, and Kostiantyn KHRAPACH. "Financial planning in the management of the industrial enterprise." Herald of Kyiv National University of Trade and Economics 148, no. 2 (2023): 78–91. http://dx.doi.org/10.31617/1.2023(148)08.

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Introduction. Strengthening the responsibility of enterprises for the timeliness of all calculations raises the question of the availability of well-founded financial plans and methods of their calculations. Problem. Ensuring timely settlements with the financial and credit system, employees, suppliers, fulfillment of basic financial tasks and achieving a stable financial condition requires a scientific organization of financial planning at every enterprise. The aim of the article is to strengthen the scientific validity of financial planning at industrial enterprises, which will contribute

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Varchenko, Olha, Ivan Svynous, and Valentyna Byba. "Theoretical bases of formation of management system of production expenses at agricultural enterprises." INNOVATIVE ECONOMY, no. 3-4 (May 2020): 44–50. http://dx.doi.org/10.37332/2309-1533.2020.3-4.6.

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Purpose. The aim of the article is generalization of theoretical and methodological bases of formation of the cost management system of agricultural enterprises in the conditions of uncertainty of internal and external environment. Methodology of research. The study is conducted using the following methods: theoretical generalization and comparison (to define the concept of “cost management” and form conclusions); monographic (in formulating the purpose of the study and studying the available in the scientific literature approaches to the interpretation of the concept of “cost management”). Fi

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Alimkhanova, Aliya, and Artur Mitsel. "The management of the proceeds of the enterprise, taking into account the effectiveness of its activities based on the SFA model." Applied Mathematics and Control Sciences, no. 2 (June 15, 2023): 89–101. http://dx.doi.org/10.15593/2499-9873/2023.1.06.

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Actual, which requires an effective solution, is considered the task of managing the revenue of the enterprise. In the domestic literature, this topic is not given enough attention. In practice, most enterprises introduce the revenue management methodology based on foreign experience.Revenue is the main source of cash receipts specifically from the main activity of the enterprise, as well as one of the main factors affecting the functioning of the enterprise. As a result, the amount of revenue is extremely important for the company - it should be sufficient in order to ensure the repayment of

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Chłąd, Monika. "Analysis of a company’s activity in terms of distribution costs." Scientific Papers of Silesian University of Technology. Organization and Management Series 2022, no. 158 (2022): 137–45. http://dx.doi.org/10.29119/1641-3466.2022.158.9.

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Aim: Running a business is correlated with incurring costs. These are related to the management of resources in enterprises, which is why they must be constantly analysed and controlled. Based on cost information, certain management decisions are made. The aim of the article is to present basic issues concerning the functioning of distribution costs in an enterprise. Design/methodology/approach: An analysis of a company's activities in terms of distribution costs was conducted. In addition, the article defines the logistical indicators and measures of an enterprise and presents expenses incurr

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Medvedeva, Yulia, Maria Kolgan, Maksim Pasholikov, Yuriy Shevyakov, and Alisa Sidorenko. "Priority goals for the strategic development of industrial enterprises based on sustainable marketing." E3S Web of Conferences 258 (2021): 06023. http://dx.doi.org/10.1051/e3sconf/202125806023.

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The article was prepared on the basis of the conceptual research method that relies on the study of academic literature to find and integrate various concepts, including aspects of sustainable development, marketing management of an industrial enterprise, organizational levels of decision-making, and strategic management. The proposed method to determine the goals for sustainable strategic development of industrial enterprises involves assessing the priorities of stakeholders’ interests based on the Mitchell-Agle-Wood Salience Model. Identification of stakeholders, determination of the importa

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