Please use this identifier to cite or link to this item: https://dspace.uzhnu.edu.ua/jspui/handle/lib/48007
Title: Accounting for business management under the conditions of marital state and the recovery of the national economy of Ukraine
Authors: Podolianchuk, Olena
Ishchenko, Yana
Koval, Natalia
Pravdiuk, Maryna
Keywords: accounting support, management, energy industry, economic, enterprise income accounting, financial reporting, synthetic accounting, analytical accounting, taxation, martial law
Issue Date: 2023
Publisher: Vysoká škola bezpečnostného manažérstva v Košiciach
Citation: Accounting for business management under the conditions of marital state and the recovery of the national economy of Ukraine / Olena Podolianchuk, Yana Ishchenko, Natalia Koval, Maryna Pravdiuk. Košice: Vysoká škola bezpečnostného manažérstva v Košiciach, 2023. – 200 p.
Series/Report no.: UDC;657.1:334.7(477)
Abstract: In this monograph, the authors summarized and supplemented the results of many scientific justifications and developments. Considerable attention is paid to the study of accounting and taxation issues in the context of modern management concepts and risks of martial law in Ukraine. The materials of the monograph reflect the results of research carried out as part of the research work “Improvement of accounting and taxation of business entities in the conditions of modern concepts of management and global challenges” (state registration number: 0122U201989).
Description: Enterprises in modern business circumstances operate in conditions of uncertainty, especially when conducting business transactions related to settlements with counterparties. The economic activity of the enterprise is accompanied by the need to use, in addition to own capital, loan capital. Liabilities in the form of capital raised from external sources are considered a normal state of any enterprise, because they are the basis of relationships between economic entities. In modern business conditions, the priority for the development of economic relations is the timely repayment of obligations. Violation of the terms of repayment of obligations reduces the solvency of economic entities, negatively affects the rhythmic functioning of enterprises, affects the financial results of operations, leads to a decrease in profitability. In view of this, the use of reliable, high-quality and adequate information on debt, which is formed in the accounting system, is of significant importance. In this monograph, the authors summarized and supplemented the results of many scientific justifications and developments. Considerable attention is paid to the study of accounting and taxation issues in the context of modern management concepts and risks of martial law in Ukraine. The materials of the monograph reflect the results of research carried out as part of the research work “Improvement of accounting and taxation of business entities in the conditions of modern concepts of management and global challenges” (state registration number: 0122U201989). The scientific work is designed for use in educational and scientific-practical activities by students of higher education, graduate students; teachers of higher educational institutions, as well as accountants, economists, employees of economic entities, managers and representatives of management bodies.
Type: Text
Publication type: Монографія
URI: https://dspace.uzhnu.edu.ua/jspui/handle/lib/48007
ISBN: 978-80-8185-062-2
Appears in Collections:Навчально - методичні видання кафедри фінансів і банківської справи

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