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This study analyses the costs of marine recreational activity in Spain for the main fishing modalities and provides a cost-effective economic indicator (CEI) for each of them. The activity costs of 4,999 fishers were collected through an online survey, along with other fishing information. The published results of this survey, catch rates and catch composition, have been used in this study. Daily expenses per fisher were estimated by dividing reported annual expenses by annual fishing days. The CEI was estimated as the ratio of the market value of one kilo of recreational catch to the cost of catching it. The CEI showed differences between modalities in all regions, but of varying magnitudes. It is concluded that the CEI could diagnose the risk level of evolving from recreational towards subsistence fishing. The higher the CEI, the more compensatory the activity and the greater the possibility of moving away from a purely recreational activity in adverse economic conditions.

Финансовая грамотность является одним из ключевых факторов, определяющих финансовое благополучие человека. Тот или иной уровень финансовой грамотности, воплощаясь в повседневных финансовых практиках людей, может стать залогом их успешного поведения на финансовом рынке или, наоборот, вследствие ошибочных действий привести к потерям денежных средств, что может также сказаться на экономическом развитии страны в целом. Статья посвящена исследованию финансовых практик в области учета доходов и расходов денежных средств, а также планирования бюджета горожан. Цель работы - анализ финансовой грамотности как основания различий финансового поведения горожан. Эмпирическую базу исследования составили данные, полученные в результате проведения 20 полуформализованных интервью. Использование качественных методов сбора и анализа данных позволило представить особенности проявления различных практик текущего и долгосрочного финансового планирования, управления доходами и расходами. Изученные практики рассмотрены в тесной связи с имеющимися у респондентов знаниями в области экономики и финансов, материальными ресурсами, целями развития, а также сложившейся экономической (финансовой) культурой. Результаты: собранные материалы позволили определить совокупность финансовых практик, присущих жителям большого города, выделить мотивы и способы их использования. Были выявлены наборы финансовых знаний, навыков, установок, которые применялись в данных практиках, а также изучены каналы и способы формирования знаний и компетенций в вопросах управления личными и семейными финансами. Выводы: люди пытаются вести себя рационально при планировании и учете своих денежных средств, стремясь обеспечить необходимую экономическую безопасность для себя и своей семьи. Однако финансовые знания не всегда используются комплексно и целенаправленно. Существует три относительно условные группы людей, которые по-разному относятся к управлению своими финансами. К первой группе можно отнести тех, кто осуществляет контроль над финансами «в полной мере», отслеживая свои (индивидуальные и/или семейные) доходы и расходы. Вторая группа выбирает «одностороннюю» стратегию учета, уделяя внимание чему-то одному (мониторингу доходов или расходов). Третья группа не задумывается над вопросами управления денежными средствами. Financial literacy is one of the key factors determining a person's financial well-being. The level of financial literacy, embodied in everyday financial practices of people, can become a guarantee of their successful behavior in the financial market or, on the contrary, due to erroneous actions, lead to loss of money, which can also affect the economic development of the country as a whole. This article is devoted to the study of financial practices in the accounting of income and expenditures of money, as well as planning the budget of citizens. The aim of the work is to analyze financial literacy as the basis of differences in the financial behavior of citizens. The empirical basis of the study was the data obtained as a result of 20 semi-formalized interviews. The use of qualitative methods of data collection and analysis made it possible to present the peculiarities of various practices of current and long-term financial planning, income and expenditure management in close connection with the respondents' knowledge in the field of economics and finance, material resources, development goals, as well as the existing economic (financial) culture. Results. The collected materials made it possible to determine the set of financial practices inherent to the city residents, to highlight the motives and ways to use them. Sets of financial knowledge, skills and attitudes which were used in these practices were identified, as well as channels and ways of formation of knowledge and competences in the issues of personal and family finance management were determined. Conclusion. People try to behave rationally when planning and accounting for their money, seeking to ensure the necessary economic security for themselves and their family. However, financial knowledge is not always used comprehensively and purposefully. There are three relatively conventional groups of people who have different attitudes toward managing their finances. The first group can include those who keep track of their (individual and/or family) income and expenses «in full». The second group chooses a «one-sided» accounting strategy, focusing on one thing (monitoring income or expenses). The third group does not think about the issues of accounting and cash planning.

U ovom radu opisana je izrada i struktura web aplikacije za planiranje i praćenje putovanja. Na početku rada, analizirane su tri aplikacije vezane uz planiranje i praćenje putovanja te su opisane neke od njihovih funkcionalnosti i specifičnih značajki. Zatim su opisani funkcionalni zahtjevi (obrasci korištenja) te nefunkcionalni zahtjevi. Opisana je arhitektura sustava te arhitektura i model baze podataka. Priloženi su dijagram komponenti, dijagram raspodjele te dijagrami razreda za kontrolere, servise, domenske entitete te DTO-e. Objašnjene su funkcionalnosti aplikacije i način korištenja. Opisane su tehnologije koje su korištene za izradu rada, te je na kraju napisan zaključak u kojem su iznesene mogućnosti daljnjeg razvoja aplikacije This paper describes the development and structure of a web application for travel planning and tracking. At the beginning of the paper, three applications related to travel planning and tracking were analyzed, and some of their functionalities and specific features were described. Then, the functional requirements (use cases) and non-functional requirements were described. The system architecture and the architecture and database model were explained. Component diagrams, deployment diagrams, and class diagrams for controllers, services, domain entities, and DTOs are provided. The application's functionalities and usage are explained. The technologies used in the development of the paper are described, and finally, a conclusion is written, discussing possibilities for further application development.

Финансовая безопасность важна для страны, и она включает в себя множество различных факторов. Некоторые из этих факторов включают в себя стабильность экономики, политику, проводимую правительством, уровень долга, откуда поступают доходы и как расходуются деньги. Государственный бюджет играет большую роль в управлении финансами страны и поддержании стабильности экономики. Он помогает решить, как используются деньги, откуда они поступают и какие области получают наибольшее финансирование., Financial security is important for the country, and it includes many different factors. Some of these factors include the stability of the economy, the policies pursued by the government, the level of debt, where the revenues come from, and how the money is spent. The state budget plays an important role in managing the country's finances and maintaining the stability of the economy. It helps decide how the money is used, where it comes from, and which areas receive the most funding.

Статья посвящена исследованию вопросов, связанных с оценкой и бухгалтерским учетом расширенного состава запасов, объединивших активы, используемые в разных направлениях. Целью исследования явилось выявление проблем, связанных с оценкой и бухгалтерским учетом отдельных видов запасов при превращении их из одного вида активов в другой. Методологией исследования явился теоретический и сравнительный анализ новых правовых норм и существующей методологии оценки и бухгалтерского учета активов в целом и запасов в частности. В результате исследования предлагается оценивать и учитывать запасы отдельно на каждой стадии кругооборота, поделив их на три группы. Результаты исследования могут быть применены при совершенствовании требований российских учетных стандартов, регламентирующих оценку и бухгалтерский учет запасов., The article is dedicated to the study of issues related to the estimation and accounting of the expanded composition of stocks, combining assets used in different directions. The aim of the research was to identify problems associated with the assessment and accounting for individual types of inventories when they are transformed from one type of asset into another. The methodology of the study was a theoretical and comparative analysis of new legal provisions and existing methodology of valuation and accounting for assets in general and inventories in particular. As a result of the study, it is suggested that inventories be valued and accounted for separately at each stage of the cycle, dividing them into three groups. The results of the study can be applied to improve the requirements of Russian accounting standards governing the valuation and accounting for stocks., Международный научно-исследовательский журнал, Выпуск 6 (132) 2023

Analizuojant įvairią mokslinę literatūrą ir šių dienų aktualijas pastebima, kad veiksmingiausias būdas įmonėms išlikti konkurencinės rinkos dalimi – mažinti sąnaudas, nedarant poveikio prekių ar paslaugų kokybei, o įgyvendinamos priemonės siekiant sumažinti sąnaudas, turi būti tvarios. Dauguma įmonių susiduria su problema, kai sąnaudos kasmet didėja, uždirbamos pajamos nekinta arba mažėja, o priežasčių neieškoma. Dėl šios situacijos atsiranda veiklos nuostoliai ar net nutraukiama įmonės veikla. Sąnaudų analizė įmonėms leidžia pamatyti veiklos problemas, pagerinti finansinę būklę, todėl tikslinga tirti, kaip tam tikroje įmonėje vyksta sąnaudų apskaita, kokios sąnaudos verslui duoda naudos, o kurių galbūt reikėtų atsisakyti., Analyzing various scientific literature and today's current affairs, it is observed that the most effective way for companies to remain part of the competitive market is to reduce expenses without affecting the quality of goods or services, and the implemented measures to reduce expenses must be sustainable. Most companies face a problem where expenses increase year after year, the income earned doesn't change or decreases, and the reasons are not looked for. This situation results in operational losses or even termination of the company's operations. Expenses analysis allows companies to improve their financial condition, so it is appropriate to study how expenses accounting is carried out in a certain company, which expenses benefit the business, and which should perhaps be abandoned.

Siekiant sėkmingai organizuoti veiklą ir apskaičiuoti pelną, svarbu atlikti savikainos skaičiavimą bei analizę įvairiais aspektais. Tai yra svarbi biudžetų planavimo ir kontrolės dalis. Nors Lietuvos teisės aktai nenustato reikalavimų dėl produkcijos sudėties ir savikainos struktūros ataskaitų teikimo, įmonės privalo pačios nustatyti savikainos skaičiavimo sistemą. Nepaisant to, dauguma Lietuvos įmonių neatkreipia pakankamai dėmesio savikainos skaičiavimui ir analizei, apsiribodamos tik metinės finansinės atskaitomybės pateikimu, kaip numato įstatymai., Profit is foregone when products are sold at a loss, i.e. when the cost of production does not cover the costs incurred by the enterprise. Manufacturing companies are free to analyse their cost structure, to properly account for inventories, to estimate quantities and to analyse production costs, while at the same time reviewing the company's total costs. All this information is essential for assessing and accounting for production costs.

The article substantiates the author's methodological approach to determining the cost of the life cycle of a construction object at the stage of preparing investor estimate documentation, taking into account the current industry regulatory and methodological framework and focusing primarily on the public customer. The necessity of calculating (grouping) investor estimate documentation is shown not by types of construction works, but by structural elements that have a generalizing and unchanging nature when determining the cost of construction, maintenance and repair of the object, which makes the structural elements the necessary unit for determining the cost of the life cycle. The possibility of decomposition of structural elements by levels of generalization related to the structure of the market of contractors and their products was also noted. The rules for the initial formation, use and subsequent clarification of value indicators during the design and development of the infestor estimate documentation and at the subsequent stages of construction, maintenance (repair) and completion of operation of the object are proposed. In this way, the evolutionary nature of the methodology is noted as the data necessary for calculations are accumulated and refined. The application part shows the compatibility of the proposed approach and BIM technologies, which also operate with structural elements. The procedure for displaying life cycle costs in the digital information model of the project is proposed, according to the levels of generalization and content - costs in the BIM model can be planned and actual and can be specified by value (amount) or calculation (estimate). The possibility of applying graph theory to the tasks of calculating the costs of the life cycle of a construction object is illustrated, which facilitates the development of mathematical apparatus and corresponding algorithms for estimating the cost of the life cycle using the BIM model. Corresponding changes to the current DSTU are proposed in terms of the development and standardization of the nomenclature of structural elements of buildings and structures and the standardization of the structure and the order of displaying information about the life cycle costs of the construction object in the BIM model., У статті обґрунтовано авторський методологічний підхід до визначення вартості життєвого циклу об’єкта будівництва на стадії підготовки інвесторської кошторисної документації з урахуванням чинної галузевої нормативно-методичної бази і з орієнтацією передусім на державного замовника. Показано необхідність розрахунку (групування) вартостей в інвесторській кошторисній документації не по видах будівельних робіт, а по конструктивних елементах, які мають узагальнюючий і незмінний характер при визначенні вартості життєвого циклу: будівництва, утримання та ремонтів, а також ліквідації об’єкта, що робить саме конструктивні елементи необхідною одиницею визначення вартості. Відзначено також можливість декомпозиції конструктивних елементів за рівнями узагальнення, пов’язаними зі структурою ринку виконавців робіт та їхньою продукцією. В умовах браку даних при впровадженні методики запропоновано правила первинного формування, використання і наступного уточнення вартісних показників під час проектування і розробки інвесторської кошторисної документації та накопичення фактичних даних на подальших стадіях будівництва, утримання (ремонту) та завершення експлуатації об’єкта. Відзначено, таким чином, еволюційний характер методики по мірі накопичення і уточнення даних, необхідних для розрахунків. У прикладній частині показано сумісність запропонованого підходу і ВІМ-технологій, які також оперують конструктивними елементами. Запропоновано порядок відображення витрат життєвого циклу в цифровій інформаційній моделі проекту, за рівнями узагальнення та змістом – витрати в моделі можуть бути планові та фактичні і задаватись значенням (сумою) або розрахунком (кошторисом). Проілюстровано можливість застосування теорії графів до завдань розрахунку витрат життєвого циклу об’єкту будівництва, що полегшує розробку математичного апарату і відповідних алгоритмів для оцінювання вартості життєвого циклу з використанням ВІМ. Запропоновано відповідні зміни до чинних ДСТУ в частині розробки і стандартизації номенклатури конструктивних елементів будівель і споруд та стандартизації структури і порядку відображення в цифровій моделі інформації про витрати життєвого циклу об’єкта будівництва.

In De emptione et venditione ad tempus, a brief early letter on forward selling, Thomas Aquinas presents a risk inherent in the intertemporal dimension of exchange, but inherent also in licit expenses such as transport, and illicit ones such as borrowing costs or expenses incurred without attention or unwisely, which the merchant may or may not pass on via the price. These expenses appear as risks which are described here for the case of forward sale, but are properly inherent to any commercial activity. While transport is a part of the merchant’s activity and represents the paradigm of licit risk, imprudence characterises two stages of failure in his management, namely negligence and mismanagement, and hence leads to illicit risk. Dans le De emptione et venditione ad tempus, brève lettre de jeunesse sur la vente à terme, Thomas d'Aquin présente un risque inhérent à la dimension intertemporelle de l'échange, mais aussi aux dépenses licites comme le transport, et illicites comme le coût de l’emprunt ou les dépenses engagées par manque d’attention, ou de manière mal avisée, que le marchand peut ou non répercuter dans le prix. Ces dépenses apparaissent comme des risques qui sont décrits ici dans le cas de la vente à terme, mais qui sont propres à toute activité commerciale. Si le transport fait partie de l'activité du marchand et représente le paradigme du risque licite, l'imprudence caractérise deux stades de défaillance dans sa gestion, à savoir la négligence et la mauvaise gestion, et conduit donc à un risque illicite.

Актуальность. Демографическая трансформация, начавшаяся в середине XX в. в основном в экономически развитых странах, к настоящему времени стала важнейшим глобальным трендом. Снижение рождаемости, увеличение средней продолжительности жизни, изменение привычной структуры домашних хозяйств практически повсеместно в последние десятилетия происходили на фоне ускоренной урбанизации, повышения уровня образования граждан, изменения форм занятости, формирования цифровой экономики. Турбулентность социально-экономического пространства, вызовы и шоки последнего времени еще более существенно и в ускоренном режиме меняют привычные форматы различных сторон жизни домохозяйств; изменениям подвергаются традиционные подходы домохозяйств к использованию своих бюджетов. Цель исследования: опираясь на базовые положения актуальных для данной темы научных теорий, выявить основные направления эволюционных преобразований, характерные для разных стран, в подходах домашних хозяйств при использовании ими семейных бюджетов. Методы: анализ и обобщение научной литературы, проблемно сфокусированное сравнение теоретических концепций, анализ актуальных данных статистики ОЭСР о доходах и расходах домашних хозяйств в различных странах. Результаты: исследование показало, что современные научные теории рассматривают вопросы, связанные с формированием и использованием домашними хозяйствами семейных бюджетов, весьма неоднозначно и довольно противоречиво, акцентируя различные причины, формы проявления и ожидаемые последствия рассматриваемого явления. Выявлены общие и особенные черты, характерные для формирования и расходования семейных бюджетов в ряде стран ОЭСР (на примере Германии, США, Великобритании, Японии и Италии). Показано, что развитие финансового рынка в последние годы не только расширило инвестиционные возможности домашних хозяйств, но и увеличило риски, сопутствующие решениям о расходовании ими своих бюджетов. Выводы: для более глубокого исследования тенденций, характеризующих процесс принятия домашними хозяйствами решений о расходовании семейных бюджетов, необходима комплексная методология, включающая обоснованное сочетание идей, принципов и инструментов, предложенных представителями различных научных школ и направлений. На основе анализа статистических данных доказано, что оптимизация институциональной среды на рынке капитала может стимулировать домашние хозяйства к принятию решений об увеличении доли своих инвестиций в сравнительно рискованные активы. Развитие рынка капитала в условиях высокой концентрации национального богатства, как правило, усиливает неравенство и поляризацию общества по доходу. В связи с этим эволюцию национальных финансовых рынков необходимо рассматривать в более широком контексте, включающем поиск новых подходов к решению ключевых социально-экономических проблем современного общества. Relevance. Demographic transformation, which began in the middle of the 20th century mainly in economically developed countries, has now become the most important global trend. Decline in the birth rate, increase in life expectancy, change in the habitual structure of households almost everywhere in recent decades have occurred against the backdrop of accelerated urbanization, increase in the level of education of citizens, changes in forms of employment, and the formation of a digital economy. The turbulence of the socioeconomic space, the challenges and shocks of recent times are even more significantly and rapidly changing the usual formats of various aspects of household life, including changes in the traditional approaches of households to the use of their budgets. Objective: based on the basic provisions of relevant scientific theories for this topic, to identify the main directions of evolutionary transformations in the approaches of households when they use family budgets, which are typical for different countries. Methods: analysis and synthesis of scientific literature, problem-focused comparison of theoretical concepts, analysis of current OECD statistics on household income and expenditure in various countries. Results. The study showed that modern scientific theories consider issues related to the formation and use of family budgets by households in a very ambiguous and rather contradictory way, emphasizing various causes, manifestations and expected consequences of the phenomenon under consideration. The research identified common and specific features characteristic of the formation and spending of family budgets in a number of OECD countries (on the example of Germany, USA, UK, Japan and Italy). It is shown that the development of the financial market not only expanded the investment opportunities of households, but also increased the risks associated with decisions on spending their budgets. Conclusions. Based on the results of the study, a conclusion was drawn that for a deeper study of the trends that characterize the process of making household decisions on spending family budgets, a comprehensive methodology is needed, including a reasonable combination of ideas, principles and tools proposed at different times by representatives of various scientific schools and directions. Based on the analysis of statistical data, it is proved that the optimization of the institutional environment in the capital market can stimulate households to make decisions to increase the share of their investments in relatively risky assets. It is concluded that the development of the capital market in conditions of high concentration of national wealth, as a rule, increases inequality and the society income polarization. In this regard, the development of national financial markets must be considered in a broader context, including the search for new approaches to solving key socio-economic problems of modern society.

Many people do not possess the necessary savings to deal with unexpected financial events. People’s biases play a significant role in their ability to forecast future financial shocks: they are typically overoptimistic, present-oriented, and generally underestimate future expenses. The purpose of this study is to investigate how varying risk information influences people’s financial awareness, in order to reduce the chance of a financial downfall. Specifically, we contribute to the literature by exploring the concept of ‘nudging’ and its value for behavioural changes in personal financial management. While of great practical importance, the role of nudging in behavioural financial forecasting research is scarce. Additionally, the study steers away from the standard default choice architecture nudge, and adds originality by focusing on eliciting implementation intentions and precommitment strategies as types of nudges. Our experimental scenarios examined how people change their financial projections in response to nudges in the form of new information on relevant risks. Participants were asked to forecast future expenses and future savings. They then received information on potential events identified as high-risk, low-risk or no-risk. We investigated whether they adjusted their predictions in response to various risk scenarios or not and how such potential adjustments were affected by the information given. Our findings suggest that the provision of risk information alters financial forecasting behaviour. Notably, we found an adjustment effect even in the no-risk category, suggesting that governments and institutions concerned with financial behaviour can increase financial awareness merely by increasing salience about possible financial risks. Another practical implication relates to splitting savings into different categories, and by using different wordings: A financial advisory institution can help people in their financial behaviour by focusing on ‘targets’, and by encouraging (nudging) people to make breakdown forecasts rather than general ones.

ilustraciones, diagramas, fotografías En el presente trabajo se plantea el diseño de un proyecto de intervención que contribuye al desarrollo de competencias básicas financieras mediante el razonamiento cuantitativo en las finanzas domésticas: personales y familiares de jóvenes y adultos aprendices del programa SENA Emprende Rural - SER en las veredas Cedritos y Calle Larga del municipio de San Juan de Urabá. En el desarrollo de la investigación se optó por diagnosticar las competencias financieras básicas de los aprendices teniendo como fundamento los principios facilitadores del aprendizaje significativo crítico de Marco Antonio Moreira, para analizar la información recopilada que define la forma en que los aprendices se aproximan a la resolución y planteamiento de los problemas financieros sencillos y sus consecuentes errores; y así estructurar el proyecto de intervención desde la contextualización, lo metodológico y lo evaluativo fortaleciendo el desarrollo de competencias básicas con respecto a planes de ahorro y gestión de presupuestos. (Texto tomado de la fuente) This proposal proposes the Design of an intervention project that contributes to the development of basic financial skills through quantitative reasoning in personal and family finances of young and adult people, SENA Emprende Rural - SER program students in the Cedritos and Calle Larga villages from San Juan de Urabá municipality. In the development of the research, it was decided to diagnose the basic financial competences of the students based on the critical meaningful learning theory presented by Marco Antonio Moreira, to analyze the information that defines the way in which the students approach to the resolution and simple financial problems statement and their consequent errors; and therefore structure the intervention project from contextualized, methodological and evaluative aspects, to strength the development of basic competences with respect to savings plans and budget management. SENA Proyecto llevado a cabo en la formación del programa SENA Emprende Rural de la regional Antioquia Maestría Magíster en Enseñanza de las Ciencias Exactas y Naturales Investigación acción Aprendizaje Significativo Crítico, Competencias financieras básicas

The chapter highlights the results of organizational aspects of the accounting process regarding expenses, revenue and results of enterprise activity.

The chapter highlights the results of accounting policy regarding accounting of expenses, revenue and results of activity.

The emergence of the digital economy and increased activity in cyberspace have led to the creation of new technologies and digital products such, as non-fungible tokens (NFT). The article presents the arguments that justify the need to study NFT as an object of legal relations and an object of accounting. A brief description of these items has been given; their types and market of circulation have been studied, and, also the current legal provisions, Russian accounting standards and international financial reporting standards have been analysed. To define NFT as an accounting object, the types of accounting objects enshrined in Federal Law No. 402-FZ “On Accounting” have been considered and the criteria for their attribution in relation to NFT have been analysed. The legal and accounting problems associated with the emergence of a new object have been highlighted and the ways for further research in the field of creating an accounting methodology for NFT as a specific and highly promising digital product have been defined.

The subject of research: theoretical and practical aspects of the organization of activities, accounting and taxation of tourism business entities. The purpose of the article is to develop scientific approaches and guidelines for the organization of activities, accounting and taxation of small businesses in the tourist sphere. Method or methodology for conducting research. The methodological basis of the study is general theoretical methods of scientific knowledge, basic approaches and statements of legal and accounting support of small businesses in the tourist sphere, which are highlighted in the works of domestic and foreign scientists. The following methods to perform the set tasks were used: dialectical method – for analysis of legislative and regulatory documents and scientific works of scientists related to the organization of activities, accounting and taxation; analysis and synthesis – in the study and generalization of foreign and domestic experience of theoretical and methodological foundations for travel agencies accounting and taxation; statistical method – for analysis and comparison of statistical data related to the functioning of small businesses in the domestic tourist sphere; abstract-logical – for theoretical generalizations and formulating the conclusions. The field of application of results. The results of the study can be used in the field of tourism in the organization of activities, accounting support and taxation of small businesses in this sector. The results of research and conclusions. Based on the study, the essence of tourism activities is determined, its main actors are characterized. In particular, the focus is made on small businesses, and their role in the national economy is determined. The current practice of accounting support for the functioning and management of tourism business entities is studied. Differences in the organization of accounting of a tour operator and a travel agency are substantiated in detail. The peculiarities of taxation in the tourism business are clarified.

The Coronavirus disease 2019 (COVID-19) affect­ed almost all activities worldwide. The medical sec­tor was one of those which were most significantly impacted because the medical infrastructure was not sized for such a high scale shock, specialized human resources and medical infrastructure prov­ing to be much undersized and with slow growth potential. Many changes were required, important financial resources being mobilized in order to mo­tivate medical staff, offer treatments for the most severely affected patients, but also to create new fa­cilities where the increasing number of sick persons could be cured.In our research we want to offer a hospital cost perspective based on empirical analysis of the COVID-19 impact on different categories of expens­es made by Romanian hospitals that treated patients with COVID-19 in different stages of their disease. The period analyzed was January 2019 to December 2020 on a monthly basis. Our results showed that expenses with goods and services, drugs, reagents and human resources are influenced by COVID-19 in a significant manner.

This article considers the scientific problem of managing the financial results of an enterprise, presents the procedure for forming the financial results of an enterprise. The concept of financial results management at the enterprise and its main components are defined. The economic significance of profit and the features of its impact on the activities of enterprises are analyzed. The essence, role and features of the process of forming financial results as an element of the general enterprise management system and its main goals are determined. The principles and methods of managing financial results in order to optimize the profitability of modern enterprises are described. The methods of improving the indicators of financial results of the enterprise in the conditions of digitalization of the economy are disclosed.

Accounting for the European funds is a challenge for every professional accountant, even more so that the identified irregularities can attract penalties and even the total reimbursement of the funding granted. One can account for these forms of non-refundable assistance on a systematic basis as revenue associated to periods related to the expenses that the respective grants are designed to offset.

The article is devoted to the study of the budget balance of the subject of the Russian Federation on the example of the Sverdlovsk region. The revenue and expenditure components of the budget are considered, a comparative analysis of the period taken is given to assess the effectiveness of spending and receipt of budget funds. The budget of the Sverdlovsk region for 2019-2021 is analyzed. Статья посвящена исследованию сбалансированности бюджета субъекта Российской Федерации на примере Свердловской области. Рассматриваются доходная и расходная составляющие части бюджета, приводится сравнительный анализ взятого периода для оценки эффективности расходования и поступления бюджетных средств. Анализируется бюджет Свердловской области за 2019-2021 гг.

В статье авторами проведен анализ динамики и структуры расходов краевого бюджета Хабаровского края за 2019-2021 гг. и на плановый период 2022-2024 гг. Бюджетные расходы являются одним из основных механизмом влияния на развитие экономики и социальной сферы, в частности. Правильный выбор приоритетов финансирования, особенно в условиях нынешних финансовых ограничений, может способствовать быстрому выходу страны из сложившегося кризиса. В связи с этим, исследование реализации финансовых средств бюджета региона является весьма актуальным., In the article, the authors analyzed the dynamics and structure of expenditures of the regional budget of the Khabarovsk Territory for 2019-2021 and for the planning period 2022-2024. Budget expenditures are one of the main mechanisms of influence on the development of the economy and the social sphere, in particular. The right choice of funding priorities, especially in the current financial constraints, can contribute to the country's rapid recovery from the current crisis. In this regard, the study of the implementation of the financial resources of the budget of the region is very relevant., Экономика и предпринимательство, Выпуск 11 (148) 2023, Pages 386-392

В статье рассматриваются налоговые режимы, рекомендованные для субъектов малого и среднего предпринимательства в РФ. Обоснована актуальность налогообложения малого бизнеса, поскольку наблюдается отрицательная динамика развития малого предпринимательства в России, сокращается его доля в экономике. Изучены основные положения и характеристики специальных налоговых режимов, обоснованы критерии их применения, обозначены преимущества и недостатки для развития малого бизнеса России в современных условиях., The article considers tax regimes recommended for small and medium-sized businesses in the Russian Federation. The relevance of small business taxation is justified, since there is a negative dynamics of small business development in Russia, its share in the economy is decreasing. The main provisions and characteristics of special tax regimes were studied, the criteria for their application were justified, advantages and disadvantages for the development of small businesses in Russia in modern conditions were identified., Вестник научной мысли, Выпуск 8 2023, Pages 89-92

Анализ динамики бюджета Краснодарского края за период 2019-2021 г. является актуальной задачей для оценки финансового состояния региона и разработки стратегии развития на ближайшие годы. В данной статье проведен анализ динамики доходов и расходов краевого бюджета за указанный период, а также выявлены основные тенденции и факторы, влияющие на его динамику, благодаря которым он сохраняет свою высокую позицию среди других субъектов РФ., Analysis of the dynamics of the budget of the Krasnodar Territory for the period 2019-2021 is an urgent task for assessing the financial condition of the region and developing a development strategy for the coming years. This article analyzes the dynamics of revenues and expenditures of the regional budget for the specified period, and also identifies the main trends and factors affecting its dynamics, thanks to which it retains its high position among other subjects of the Russian Federation., Экономика и предпринимательство, Выпуск 5 (154) 2023, Pages 696-699

В статье представлены результаты исследования динамики доходов и расходов федерального бюджета РФ, предложены варианты их прогноза по месяцам на 2023 г., изучено соотношение и структурные различия нефтегазовых и ненефтегазовых доходов в период 2011-2022 гг., The article presents the results of a study of the dynamics of revenues and expenditures of the federal budget of the Russian Federation, proposes options for their forecast by months for 2023, and examines the ratio and structural differences between oil and gas and non-oil and gas revenues in the period 2011-2022., Экономика и предпринимательство, Выпуск 2 (151) 2023, Pages 546-552

La investigación se realizó con el objetivo de establecer los costos operacionales y la rentabilidad económica y financiera a través de indicadores financieros de las empresas de transporte de pasajeros, teniendo como argumento que las empresas deben implementar un adecuado sistema de costos acorde a su actividad empresarial, el estudio se realizó en la ciudad de Puno en Perú, con las empresas de transporte de servicios. Para, ello se utilizó el método descriptivo, las técnicas de recolección de la información, mediante el análisis documental, entrevistas y observación directa en las empresas en estudio y en las oficinas de control de vehículos y los instrumentos a través de fichas ( textual y bibliográfica); el universo está constituido, por las empresas de transporte urbano de la ciudad de Puno. Finalmente se arribó al siguiente resultado donde los costos operativos, como pago al conductor, ayudante, servicios, mantenimientos, entre otros, respecto a ingresos muestran una diferencia mínima respecto al promedio de ingresos mensuales, la empresa de transporte “Apóstol Santiago” S.R.Ltda., con una diferencia de S/. 29,78; seguido de la empresa de transportes “Santa Rosa” S.C.R.Ltda por S/. 24.27; y consecuentemente la empresa de transportes “San Francisco de Asis” S.C.R.Ltda. Por S/. 307.21 y la empresa de transportes “Nueva Alianza Express” S.C.R.Ltda por un valor de S/. 106,18 este resultado indica que las ganancias son mínimas; por lo tanto, no están de acuerdo a las expectativas de la empresa, por otro lado, la rentabilidad económica y financiera igualmente muestra resultados mínimos la primera con una rentabilidad negativa de -20.84%; la segunda con una rentabilidad mínima de 1.70%; la tercera con una rentabilidad de 8.19% y finalmente la última empresa con una rentabilidad económica de 5.76%. This investigation was made with the objective to establish the operational costs and economic and financial profitability through the financial indicators of passenger transportation companies, arguing that such companies should implement an adequate costs system, relative to their operations. This study was conducted in the city of Puno, Peru, with transportation service companies. A descriptive method was used, the techniques to collect data, through the documental analysis, interviews and direct observation of the companies in the study and the vehicle control offices and textual/bibliographical references. The universe is constituted by the urban transportation companies of Puno. Finally, the following result was reached where the operating costs, such as payment to the driver, assistant, services, maintenance, among others, with respect to income show a minimum difference with respect to the average monthly income, the transport company "Apóstol Santiago" S.R.Ltda., with a difference of S /. 29,78; followed by the transport company "Santa Rosa" S.C.R.Ltda by S/. 24.27; and consequently the transport company "San Francisco de Asis" S.C.R.Ltda. By S/. 307.21 and the transport company "Nueva Alianza Express" S.C.R.Ltda for a value of S/. 106,18; this result indicates that the profits are minimal; therefore, they do not agree with the expectations of the company, on the other hand, the economic and financial profitability also shows minimum results the first with a negative return of -20.84%; the second with a minimum return of 1.70%; the third with a profitability of 8.19% and finally the last company with an economic profitability of 5.76%. 76-92 lfloresq@unap.edu.pe floresludwing58@gmail.com

В статье представлены результаты исследования источников финансирования государственных бюджетных учреждений ветеринарной службы РФ. На примере типичной межрайветлаборатории Нижегородской области рассмотрен практический аспект финансирования хозяйственной деятельности лаборатории из бюджетных и внебюджетных источников, выявлены проблемы в финансовом обеспечении учреждения. С целью расширения дополнительных источников дохода и укрепления материально-технической базы лаборатории рассмотрена возможность интеграции механизма финансового лизинга в систему финансирования учреждения., The article presents the results of a study of the sources of financing of state budgetary institutions of the veterinary service of the Russian Federation. Using the example of a typical interdistrict laboratory of the Nizhny Novgorod region, the practical aspect of financing the economic activities of the laboratory from budgetary and extra-budgetary sources is considered, problems in the financial support of the institution are identified. In order to expand additional sources of income and strengthen the material and technical base of the laboratory, the possibility of integrating the financial leasing mechanism into the institution's financing system was considered., Экономика и предпринимательство, Выпуск 11 (148) 2023, Pages 1285-1289

на основе анализа финансового и административного законодательства, подходов, сложившихся в правовой доктрине, а также с учетом опыта институциональной реформы Китая автор предпринимает попытку определить ключевые направления формирования современной правовой модели управления денежно-кредитным механизмом, которые могут иметь значение для развития науки финансового и административного права, а также могут быть использованы в целях совершенствования финансового и административного законодательства. Статья представляет собой рассуждения автора по выделенным им проблемам в рамках обозначенной темы, сопровождающиеся краткими выводами. По мнению автора, настоятельной необходимостью является проведение в государстве административной реформы, направленной на разграничение функций Правительства РФ и финансового мегарегулятора и подчинения Банка России Правительству РФ. В условиях беспрецедентного санкционного режима это позволит Российской Федерации освободиться от финансового влияния коллективного Запада, а также усилить контроль государства за функционированием банковской системы., based on the analysis of financial and administrative legislation, the approaches that have developed in the legal doctrine, and also taking into account the experience of China’s institutional reform, the author makes an attempt to identify the key directions in the formation of a modern legal model for managing the monetary mechanism, which may be important for the development of the science of financial and financial administrative law, as well as the improvement of financial and administrative legislation. The article is the author’s reasoning on the problems identified by him, accompanied by brief conclusions. According to the author, an urgent need is to carry out an administrative reform in the state aimed at delimiting the functions of the Government of the Russian Federation and the financial mega-regulator and subordinating the Bank of Russia to the Government of the Russian Federation. In the context of an unprecedented sanctions regime, this will allow the Russian Federation to free itself from Western financial influence, as well as to strengthen state control over the functioning of the banking system.

Научная работа автором выполнена на актуальную тему, так как доходы, расходы и финансовые результаты деятельности предприятия являются ключевыми показателями результативности предпринимательской деятельности и определяют уровень развитости производственной базы, эффективности использования материальных, трудовых и финансовых ресурсов предприятия, а также являются главным индикатором конкурентоспособности предприятия на рынке функционирования. Цель исследования — комплексное рассмотрение и исследование экономической значимости доходов, расходов и финансовых результатов организации, порядка проведения их анализа с целью определения направлений повышения результативности и эффективной деятельности организации. В работе автором рассмотрены организационные основы проведения анализа, структурно-динамического анализа доходов, расходов и финансовых результатов организации, дана оценка влияния факторов на финансовый результат деятельности. Автором представлены факторы, влияющие на их использование, и обзор методик, с помощью которых раскрывается информация об объекте исследования, определяется финансовое положение предприятия. При помощи современных методов и способов проведен анализ порядка организации учета доходов, расходов и финансовых результатов, дана оценка состояния доходов и расходов. Дано определение резервов роста доходов и сокращения расходов, а также роста прибыли предприятия. Автором проведено прогнозирование рентабельности деятельности организации при помощи экономико-математической модели. Составлено уравнение зависимости рентабельности деятельности от количества абонентов. Для повышения эффективности деятельности предприятия в работе проведены расчеты, составлена формула. Проведенный анализ эффективности деятельности организации показал, что уровень доходности предприятия низкий, и поэтому предложено расширение услуг, а также привлечение клиентов сельского населения. Автором разработаны рекомендации по повышению результативности деятельности предприятия., The author’s scientific work is carried out on an urgent topic, since the income, expenses and financial results of the enterprise are key indicators of the effectiveness of entrepreneurial activity and determine the level of development of the production base, the efficiency of the use of material, labor and financial resources of the enterprise, and are also the main indicator of the competitiveness of the enterprise in the market of functioning. The purpose of the study is a comprehensive review of the economic significance of income, expenses and financial results of the organization, the procedure for their analysis in order to identify areas to improve the effectiveness and efficiency of the organization. In the work the author considers organizational bases of structural and dynamic analysis of income, expenses and financial results of the organization, estimates the influence of factors on the financial result of activity. The author presents a review of methods, which disclose information about the object of analysis and determine the financial position of the enterprise. With the help of modern methods, an analysis is carried out; an assessment of the state of income and expenses is given. The definition of reserves for income growth and cost reduction, as well as profit growth of the enterprise is given. The author provides a forecast of the profitability of the organization by means of an economic-mathematical model. The dependency equation of profitability of activity on the number of users is made. To improve the efficiency of the enterprise, calculations are carried out in the work, a formula is compiled. The analysis of the efficiency of the organization has shown that the level of profitability of the enterprise is low, and therefore the expansion of services, as well as attracting customers of the rural population is proposed. The author has developed recommendations to improve the performance of the enterprise., Бизнес. Образование. Право, Выпуск 1 (62) 2023, Pages 1-6

The subject of the study is the organizational and economic principles of the formation of the financial potential of the enterprise. The purpose of the study is to determine the basis of the formation of the financial potential of the enterprise by sources. Research methods. The work uses the dialectical method of scientific knowledge, the method of analysis and synthesis, the comparative method, and the method of summarizing data. Work results. The paper outlines the content of enterprise potential formation. The potential composition of sources of formation of investment projects is given. The stages of the procedure for choosing rational sources of financing for the enterprise are defined. Conclusions. A systematic approach to financial management of economic growth at the enterprise requires its understanding as a combined development option in the form of growth of sales, gross revenue, profitability of own capital and restoration of liquidity that lost at the beginning of investment, when combining methods of self–financing and external financing. When financing the building up of financial potential, one of the primary and most difficult tasks is the choosing a combination option of external and internal sources of financing. One of the main criteria for the optimality of the combination of self–finan

Актуальнicть теми. 23 червня 2022 року країни члени Європейського Союзу проголосували за надання Україні статусу країни кандидата на вступ до Європейського Союзу. Відповідно Україна взяла на себе зобов’язання щодо реалізації Директиви Європейського Парламенту і Ради 2012/27/ЄС від 25 жовтня 2012 року про енергоефективність, внесення змін до Директив 2009/125/ЄС і 2010/30/ЄС та про скасування Директив 2004/8/ЄС і 2006/32/ЄС (далі – Директива). На виконання Директиви було прийнято Закон України «Про енергетичну ефективність» № 1818-IX від 21.10.2021 (далі – Закон). У Законі визначено ряд понять та положень, зокрема, щодо енергоефективності, системи енергетичного менеджменту, енергетичного аудиту та енергоефективних заходів. Законом визначено, що державна політика у сфері забезпечення енергоефективності спрямована на досягнення національних цілей, що зазначені у Національному плані дій з енергоефективності. Для забезпечення сталого підвищення енергоефективності кінцевого споживання енергії встановлюється цільовий показник щорічного скорочення споживання енергії. Даний показник забезпечується шляхом вжиття ряду заходів з підвищення енергоефективності. Для того, аби визначити які саме заходи потрібно впроваджувати, потрібно провести енергетичне обстеження об’єкту (будівлі, підприємства, та ін.). Законом визначено, що енергетичний аудит – це комплексний аналіз щодо споживання та використання енергії з метою визначення, кількісного вираження та підготовки звіту про можливі шляхи підвищення рівня енергетичної ефективності. Саме відповідно до складеного звіту формуються заходи щодо підвищення енергоефективності на об’єкті. Також, у Законі визначено, що система енергетичного менеджменту – це система управління, яка визначає цілі, а також енергетичну політику та завдання, план дій та процеси, задля досягнення цілей та енергетичних завдань. Система енергетичного менеджменту впроваджується задля забезпечення ефективного споживання енергетичних ресурсів, раціонального використання матеріальних благ, задля впровадження заходів з енергоефективності та ін. Кожне підприємство повинно відслідковувати кількість спожитої енергії з метою ефективного керування рівнями досягнутої ефективності своїх об’єктів, систем, а також процесів та обладнання. Оцінювання енергорезультативності є важливим, оскільки дає змогу оцінити результат впровадження тих чи інших заходів, а саме побачити та оцінити зміну споживання енергії на підприємстві. Для прогнозування споживання енергії використовують відповідні методи. Саме методи прогнозування є важливим інструментом в вирішенні питання щодо оцінювання енергорезультативності, а також для планування діяльності підприємства. Зв’язок роботи з науковими програмами, планами, темами. Магістерську дисертацію виконано в НТУУ «Київський політехнічний інститут імені Ігоря Сікорського» відповідно до планів науково-дослідних робіт кафедри електропостачання. Результати досліджень відповідають комплексній програмі НТУУ «КПІ ім. Ігоря Сікорського» - «Енергетика сталого розвитку». Метою магістерської дисертації є оцінювання енергорезультативності підприємства молочної галузі на основі методів прогнозування енергоспоживання. Для досягнення зазначеної мети дослідження були вирішені наступні завдання: 1) аналізування існуючих методів прогнозування енергоспоживання підприємства; 2) проведення енергетичного обстеження підприємства молочної галузі та обґрунтування заходів з енергоефективності; 3) оцінювання енергорезультативності підприємства з використанням базових рівнів енергоспоживання та показників енергетичної ефективності; 4) розроблення стартап-проєкту. Об’єктом доcлiдження є підприємство молочної галузі. Предметом дослідження є оцінювання енергорезультативності підприємства на основі методів прогнозування електроспоживання. Методи дослідження. У дисертації використано теоретичні методи та їх практичне застосування для прогнозування споживання електричної енергії на підприємстві молочної галузі за допомогою регресійного аналізу та методу головних компонент (МГК). У другому та третьому розділах магістерської дисертації використано наступне програмне забезпечення: MS Word, MS Excel, STATISTICA. Наукова новизна одержаних результатів. Удосконалено методичний підхід до оцінювання енергорезультативності підприємства на основі методів прогнозування енергоспоживання. Практичне значення роботи. Отримані результати можна використовувати для подальшого раціонального вибору одного з методів прогнозування енергоспоживання з метою оцінювання енергорезультативності підприємства або з метою планування діяльності. Relevance of the topic. On June 23, 2022, the member states of the European Union voted to grant Ukraine the status of a candidate country for accession to the European Union. Accordingly, Ukraine has committed itself to the implementation of Directive 2012/27/EU of the European Parliament and of the Council of October 25, 2012 on energy efficiency, amending Directives 2009/125/EU and 2010/30/EU and repealing Directives 2/EU and 2006 /32/EC (hereinafter referred to as the Directive). In pursuance of the Directive, the Law of Ukraine “On Energy Efficiency” No. 1818-IX dated October 21, 2021 (hereinafter referred to as the Law) was adopted. The Law defines a number of concepts and provisions, in particular regarding energy efficiency, energy management system, energy audit and energy efficiency measures. The law determines that the state policy in the field of energy efficiency is aimed at achieving the national goals specified in the National Energy Efficiency Action Plan. In order to ensure a sustainable improvement in the energy efficiency of end-use energy, a target is set for an annual reduction in energy consumption. This indicator is achieved through the adoption of a number of measures to improve energy efficiency. In order to determine which measures need to be implemented, it is necessary to conduct an energy audit of the object (buildings, enterprises, etc.). The law determines that an energy audit is a comprehensive analysis of the consumption and use of energy in order to determine, quantify and prepare a report on possible ways to increase the level of energy efficiency. It is in accordance with the report that measures are being taken to improve energy efficiency at the facility. Also, the Law defines that the energy management system is a management system that defines the goals, as well as the energy policy and objectives, action plan and processes to achieve the goals and energy objectives. The energy management system is being implemented to ensure the efficient consumption of energy resources, the rational use of material wealth, the implementation of energy efficiency measures, etc. Every enterprise must track the amount of energy consumed in order to effectively manage the levels of efficiency achieved by its facilities, systems, processes and equipment. Energy efficiency assessment is important because it allows you to evaluate the result of the implementation of certain measures, namely, to see and evaluate the change in energy consumption at the enterprise. Appropriate methods are used to predict energy consumption. It is the forecasting methods that are an important tool in solving the issue of assessing energy efficiency, as well as for planning the activities of an enterprise. Communication of work with scientific programs, plans, themes. The master's dissertation was completed at the NTUU "Igor Sikorsky Kyiv Polytechnic Institute" in accordance with the plans for research work of the Department of Power Supply. The results of the research correspond to the comprehensive program of NTUU “KPI named after I.I. Igor Sikorsky” – “Energy of sustainable development”. The purpose of the master's dissertation is to evaluate the energy efficiency of a dairy industry enterprise based on energy consumption forecasting methods. To achieve this goal of the study, the following tasks were solved: 1) analysis of existing methods for forecasting the energy consumption of an enterprise; 2) conducting an energy audit of a dairy industry enterprise and substantiating energy efficiency measures; 3) assessment of the energy efficiency of the enterprise using basic levels of energy consumption and energy efficiency indicators; 4) development of a startup project. The object of the study is a dairy industry enterprise. The subject of the research is the assessment of the energy efficiency of an enterprise based on methods for predicting electricity consumption. Research methods. The dissertation uses theoretical methods and their practical application to predict electricity consumption in a dairy industry enterprise using regression analysis and principal component analysis (PCA). The following software was used in the second and third sections of the master's dissertation: MS Word, MS Excel, STATISTICA. Scientific novelty of the obtained results. The methodical approach to assessing the energy efficiency of an enterprise based on the methods of forecasting energy consumption has been improved. The practical significance of the work. The obtained results can be used for further rational choice of one of the energy consumption forecasting methods for assessing the energy efficiency of an enterprise or for the purpose of planning activities.

A comparative analysis of three large Russian companies – PJSC “Novatek”,PJSC “Gazprom”, PJSC “Surgutneftegaz”, – is presented. The study relevance is caused by thegas industry strategic importance of the country as a whole as well as the specifics of its currentsituation: a large-scale drop of world gas prices, the ruble depreciation in relation to the US dollar,the introduction of sanctions on Russia. The financial and economic activities of the companyPJSC “Novatek” is examined in the article. Various approaches to the analysis and identification of the company’s activities potential are studied. The investment attractiveness of competitors’companies is evaluated. The research methodology included: complex, empirical, retrospectivetypes of analysis (since the calculations of the companies’ financial conditions indicators are basedon their consolidated financial statements data as of December 31, 2015); comparative, horizontaland vertical types of analysis; grouping method is categorization. As a result methodologicalprinciples of carrying out an economic analysis of gas producing companies’ activities are formedin order to make effective management decisions in conditions of risk and uncertainty.

Today, technological plugs designed to protect the internal cavities of parts and assembly units are manufactured using such production methods as casting or stamping. At the same time, their subsequent processing is a time-consuming process. Additive technologies can save material, save time and reduce expenses. This study considers the possibility of manufacturing technological plugs for engine box and oil system using additive technologies. The cover plugs were printed using the Fusion Deposition Modeling (FDM) method on a Russian-made ZENIT printer. PLA plastic was chosen for 3D printing. The plug models were optimised, which allowed correcting and reducing the estimated printing time. In particular, some plugs were made assemblable, which helped to avoid a large number of printing supports. The production of technological plugs using additive technology allows reducing the cost of the finished product, the weight of the plugs and the estimated time of their production.

Upravljanje troškovima u poduzeću se odnosi na proces procjene, planiranja i kontrole troškova tijekom obavljanja poslovnih aktivnosti u nekom vremenskom razdoblju, s ciljem održavanja rashoda unutar odobrenog proračuna. Da bi se poslovanje poduzeća moglo nazvati uspješnim, potrebno je da ispunjava zahtjeve i opseg upravljanja troškovima, da je kvaliteta izvedbe upravljanja troškovima visokog standarda, da se posao završi u dogovorenom roku i u okviru zadanog proračuna. Upravljanje troškovima je široka tema koja obuhvaća različite aktivnosti prikupljanja podataka, analize, izvješćivanja i kontrole. Svaka tvrtka koja želi ostati dugoročno profitabilna morat će potrošiti znatan dio svog vremena na aktivnosti upravljanja troškovima. Provedena analiza upravljanja troškovima u poduzeću Medika d.d. ukazala je na učinkovitost upravljanja troškovima, posebice materijalnim i troškovima osoblja koji imaju najveći udio u ukupnim troškovima Medike d.d. Budući da se radi o velikoj grupaciji sa velikim prihodima i brojem zaposlenika, za Mediku d.d. je od iznimne važnosti da svoje upravljanje troškovima primjenjuje kontinuirano i dosljedno u svrhu njihove kontrole i minimizacije te ostvarenja kontinuirane dobiti i u budućnosti., Cost management in the company refers to the process of estimating, planning and controlling costs during the performance of business activities in a certain period of time, with the aim of maintaining expenditures within the approved budget. In order for a company's business to be called successful, it is necessary to meet the requirements and scope of costs, that the quality of cost management performance is high standards, that the work is completed within the agreed time and within the given budget. Cost management is a broad topic that includes various activities of data collection, analysis, reporting and control. Any company that wants to stay profitable in the long run will have to spend a significant portion of its time on cost management activities. Cost management analysis conducted in Medika d.d. pointed out the effectiveness of cost management, individual material and staff costs have the largest share in the total costs of Medika d.d. Since this is a large group with high revenues and number of employees, for Medika d.d. It is extremely important that it applies its cost management continuously and consistently in order to control and minimize it and to achieve continuous profit in the future.

As a result of the research, the publication has developed organizational and methodological provisions for accounting for the consequences of emergency situations, which provide the procedure improving for using such elements of the method as accounts and double entry. In order to highlight the consequences of an emergency, it is proposed to change the mechanism for using class 8 accounts, by changing its name and structure and order of reflection: changing the name of class 8 from «Expenses by elements» to «Transit accounts on request»; expand the contribution of class 8 accounts «Transit accounts on request» taking into account the costs of elements, the consequences of emergencies and risk-oriented operations; the mechanism for using class 8 accounts «Transit accounts on request» by proposals for changing the provisions of the instructions on the use of the chart of accounts. In order to expand the information space generated by these accounts, a procedure for organizing analytical accounting has been developed that takes into account both the consequences of emergency situations and their properties. This is the basis for the procedure for reflecting the consequences of emergencies as part of the costs of activities using transit accounts (821 "Production costs caused by the consequences of emergencies», 822 «General production costs caused by the consequences of emergencies», 823 «Administrative expenses caused by the consequences of emergencies», 824 «Sales expenses caused by the consequences of emergencies», 825 «Other operating expenses caused by the consequences of emergencies»). Their application in the practice of enterprises and effectiveness in the formation of the information space for managing economic activities in emergency situations indicates their effectiveness, practical value, and scientific validity., Унаслідок проведеного дослідження в публікації розроблено організаційно-методичні положення бухгалтерського обліку наслідків надзвичайних ситуацій, що передбачають удосконалення порядку використання таких елементів методу, як рахунки та подвійний запис. Зметою виокремлення наслідків НС запропоновано змінити механізм використання рахунків 8-го класу, через зміну його назви та структури й порядку відображення: змінити назву 8-го класу з «Витрати за елементами» на «Транзитні рахунки за запитом»; розширити вклад рахунків 8-го класу «Транзитні рахунки за запитом» з врахуванням витрат за елементами, наслідків надзвичайних ситуацій та ризико орієнтованих операцій; механізм використання рахунків 8-го класу «Транзитні рахунки за запитом» шляхом пропозицій щодо зміни положень Інструкції про застосування плану рахунків. Для цілей розширення інформаційного простору, що формується цими рахунками, розроблено порядок організації аналітичного обліку, який враховує як наслідки надзвичайних ситуацій, так і їх властивості. Зазначене покладено в основу порядку відображення наслідків НС у складі витрат діяльності з використанням транзитних рахунків (821 «Виробничі витрати, спричинені наслідками надзвичайних ситуацій», 822 «Загальновиробничі витрати, спричинені наслідками надзвичайних ситуацій», 823 «Адміністративні витрати, спричинені наслідками надзвичайних ситуацій», 824 «Витрати на збут, спричинені наслідками надзвичайних ситуацій», 825 «Інші операційні витрати, спричинені наслідками надзвичайних ситуацій»). Їхзастосування в практиці діяльності підприємств та результативність у формуванні інформаційного простору управління господарською діяльністю в умовах надзвичайних ситуацій вказує на їх ефективність, практичну цінність та наукову обґрунтованість.

Pandemija COVID-19 imala je velik utjecaj na promjene u makro okruženju svjetskog gospodarstva. Ekonomske posljedice uzrokovane pandemijom COVID-19 očituju se kroz pad potražnje, budući da je znatno smanjen broj potrošača koji su spremni na kupnju robe i usluga dostupnih u globalnoj ekonomiji. Dakle, bio je vidljiv utjecaj na različite sektore, a među njima i obrazovne ustanove. Naime, uslijed njenog nastanka dolazi do značajnih promjena u školstvu što se ponajprije očitovalo u online nastavi te je za sobom svakako povuklo promjene u visini i strukturi prihoda i rashoda obrazovnih ustanova. Kroz ovaj rad je analiziran utjecaj pandemije na prihode i rashode obrazovne ustanove u Požegi. Pritom je na početku rada dan teorijski uvid u financijsko izvještavanje obrazovnih ustanova. U empirijskom dijelu rada detaljno se analizira visina i struktura prihoda i rashoda obrazovne ustanove u razdoblju prije i za vrijeme pandemije, na temelju čega se na samom kraju izvode najvažniji zaključci o utjecaju pandemije na prihode i rashode ove obrazovne ustanove. The COVID-19 pandemic had a great impact on changes in the macro environment of the world economy. The economic consequences caused by the COVID-19 pandemic are manifested through a drop in demand, since the number of consumers who are ready to purchase goods and services available in the global economy has significantly decreased. Thus, there was a visible impact on various sectors, including educational institutions. Namely, as a result of its creation, there are significant changes in education, which was first of all manifested in online classes, and which certainly entailed changes in the level and structure of income and expenses of educational institutions. This paper analyzes the impact of the pandemic on the revenues and expenses of the educational institution in Požega. At the beginning of the paper, a theoretical insight into the financial reporting of educational institutions was given. The empirical part of the paper analyzes in detail the level and structure of income and expenses of the educational institution in the period before and during the pandemic, based on which the most important conclusions about the impact of the pandemic on the income and expenses of this educational institution are drawn at the very end.

Revenues and cost of sales of road transport enterprises in Moldova should be clearly defined by groups in order to obtain information for proper economic analysis. A study of the practice of accounting work of motor transport enterprises shows the opposite. There are a number of issues that need to be dealt with. The article compares the classification of income from sales with the cost in terms of: types, routes, specifics of activities. Specific recommendations are given. The article was compiled in accordance with the regulatory framework for accounting in Moldova. The main recommendation is also the development of special guidelines for determining income and expenses at motor transport enterprises.

Trabajo de Fin de Grado. Grado en Ingeniería Informática. Curso académico 2021-2022., [ES]Este trabajo de fin de grado consiste en el desarrollo de una aplicación móvil con arquitectura serverless enfocada a la gestión de gastos compartidos. Se ha diseñado como una aplicación web progresiva, o PWA, para que pueda funcionar en cualquier plataforma con un navegador compatible con los estándares. El objetivo de este programa, llamado SplitApp, es proporcionar a los usuarios la opción de facilitarles la gestión de las deudas y los gastos en los que puedan incurrir cuando participen en diversas actividades de grupo, o escisiones como viajes, pisos compartidos, actividades orientadas a la pareja, etc. Se permitirá a los usuarios disponer de varios splits (concepto que se explicará en la Introducción) e incluso, en el caso de que varios usuarios del grupo dispongan de la aplicación, poder gestionar el mismo split desde diferentes cuentas. Se podrán añadir los gastos entre los participantes que intervengan en dicho gasto y la aplicación calculará el balance económico de cada participante y formulará los diferentes pagos para que sean los mínimos posibles. Para construir el cliente hemos utilizado JavaScript y Vue.js, un framework MVVM (Model-View ViewModel) bajo la licencia MIT. Los distintos componentes de la aplicación se desarrollaron más rápidamente gracias a Bootstrap. El almacenamiento de datos y la autenticación de los usuarios son gestionados por el BaaS (service as a backend) de Google, Firebase. Utiliza un almacén de estados centralizados denominado Store y proporcionado por la librería de gestión del estado denominada Vuex. De acuerdo con el marco del Proceso Unificado, el proyecto se planificó y desarrolló utilizando los principios de la ingeniería del software, que se reflejan en este informe y en los seis anexos que lo acompañan, [EN]This final degree project consists of the development of a mobile application with serverless architecture focused on the management of shared expenses. It has been designed as a progressive web application, or PWA, so that it can run on any platform with a standards compliant browser and not only on mobile devices. The goal of this program, called SplitApp, is to provide users with the option to make it easier for them to manage the debts and expenses they may incur when participating in various group activities, or splits such as travel, flat-sharing, couple-oriented activities, etc. Users will be allowed to have multiple splits and even, in the case of multiple users in the group having the application, to be able to manage the same split from different accounts. It will be possible to add the expenses among the participants involved in this expense and the application will calculate the economic balance of each participant and will formulate the different payments so that they are the minimum possible. To build the client we have used JavaScript and Vue.js, a MVVM (Model-View-ViewModel) framework under the MIT license. The various components of the application were developed more quickly thanks to Bootstrap. Data storage and user authentication are handled by Google's BaaS (service as a backend), Firebase. It uses a centralized state store called Store and provided by the state management library called Vuex. In accordance with the Unified Process framework, the project was planned and developed using software engineering principles, which are reflected in this report and the six accompanying annexes.

Türk ve Dünya tarihinde derin bir etki bırakan Osmanlı medeniyetinin izlerini bugün her sahada görmek mümkündür. Siyasi, iktisadi, sosyal ve kültürel boyutlarıyla geçmiş ve geleceğin kaderini tayin eden bu izler, pek çok akademik çalışmada ele alınmış ve bunlarla çeşitli tespitler ortaya konulmuştur. Ancak böylesine muazzam ve karmaşık bir medeniyetinin anlaşılması için muhtelif çalışmalara ihtiyaç duyulmaktadır. Bu çalışmada, Osmanlı’da saray kadınlarının harcamalarından kaynaklanan borçlar meselesine dikkat çekilmiştir. Bu bağlamda borçlar meselesinin tarihsel sürecine değinilmiş, saray kadınlarının gösterişli ve masraflı yaşantılarından doğan borçların probleme dönüşmesinde etkili olan hususlar genel çerçevede incelenmiştir. Meselenin anlaşılabilmesi için de Sultan Abdülmecid'in Başikbali Nalandil Hanım örneği irdelenmiştir. Nalandil Hanım’ın harcamaları ve bunlara konu olan eşyanın orijin bakımından dağılımı ortaya konulmuştur. Böylece tespit edilen toplam harcama miktarı ile borçlar arasında bir mukayese yapılmış, borç bilançosunun dengesi kurulmaya çalışılmıştır. Borçların soruna dönüşmesinde etkili olan nedenler izah edilmiştir. Bu noktada devlet erkânının çözüm politikası ve yaşanan gelişmeler ele alınmıştır. Son olarak Nalandil Hanım örneğinden hareketle hanım sultanların sosyo-iktisadi yaşantıları doğrultusunda iltimasta oldukları esnaf ve ticaret ağlarına ilişkin değerlendirmeler de yapılmıştır., It is possible to see the traces of the Ottoman civilization, which has left a deep impact on Turkish and world history, in every field today. These traces, which determine the fate of the past and the future with their political, economic, social and cultural dimensions, have been taken in many academic studies and various determinations have been put forward. However, various studies are needed to understand such a huge and complex civilization. In this study, the issue of debts arising from the expenses of palace women in the Ottoman Empire was highlighted. In this context, the historical process of the debt issue is touched upon. The issues that are effective in turning the debts arising from the ostentatious and costly lives of palace women into problems have been examined within the general framework. In order to understand the issue, the example of Ms. Nalandil was examined. The distribution of the goods that are the subject of Nalandil Lady's expenses and expenses in terms of origin has been revealed. Thus, expenses and debts have been compared. An attempt has been made to establish the balance of the debt balance sheet. The reasons that are effective in turning debts into a problem have been explained. And at this point, the solution policy of the statesmen and the developments was discussed.

El Jardín Infantil Juguemos a Aprender es una institución educativa de carácter privado, que tiene como objetivo impartir educación de calidad en los niveles de preescolar y primaria en el municipio de Montería; actualmente atiende a una población de 151 niños y niñas de diferentes barrios del Municipio señalado. La institución como cualquier empresa debe proteger su Salud financiera y garantizar su rentabilidad, Gallardo (2019) manifiesta que en toda entidad donde se empleen recursos económicos, se pretende aumentar el rendimiento de estos recursos, garantizar el éxito y la competitividad. Si bien, se busca satisfacer las necesidades del mercado y contribuir al desarrollo social, económico y/o ambiental, no se pueden dejar de lado los intereses económicos de los propietarios o accionistas. No obstante, fue posible reconocer que la empresa ha descuidado la atención prestada a sus procesos contables y financieros, carece de métodos de registro y control, no tiene formatos que contengan información exacta, clara, precisa y completa de sus transacciones, lo que genera problemas y errores en la elaboración de los estados financieros. Lo que además de afectar las operaciones y decisiones, incide directamente en su estado económico, porque resulta demasiado complejo corroborar la veracidad de las operaciones realizadas, y “existe la incertidumbre de posibles fraudes, robos, malversación de recursos y otros actos en detrimento de la empresa” (Vega & Jara, 2015, p.6). Introducción 11 1 Objetivos 13 1 Objetivos 13 1.2 Objetivos específicos 13 2 Capítulo I: Aspectos Generales de la Empresa 14 2.1 Información de la empresa 14 2.2 Misión 15 2.3 Visión 16 2.4 Principios 16 2.5 Valores 16 2.6 Estructura organizacional 17 2.7 Funciones de la entidad 18 3 Capítulo II: Descripción de la Dependencia Donde se Realizó la Práctica o Pasantía 19 3.1 Información de la Dependencia 19 3.2 Objetivo de la Dependencia 19 3.3 Funciones de la Dependencia 19 4 Capítulo III: Actividades Realizadas Durante la Práctica o Pasantía 21 4.1 Descripción del Problema 21 4.2 Formulación del Problema 23 4.3 Preguntas Orientadoras del Problema 23 4.4 Plan de Trabajo 23 4.5 Cronograma de Actividades 25 4.5.1 Descripción Detallada de las Actividades 25 5 Justificación 28 6 Metodología 30 6.1 Técnicas de Investigación 30 6.2 Fuentes de Obtención de la Información 31 7 Propuesta 32 7.1 Procesos para Registrar la Información Contable 34 7.1.1 Ingresos por Inscripción 34 7.1.2 Ingresos por Matrícula 36 7.1.3 Ingresos por Certificados 38 7.1.4 Ingresos por Pensión 40 7.1.5 Otros Ingresos 42 7.1.6 Compra de Insumos y Papelería 43 7.1.7 Nómina 45 7.1.8 Pago de Servicios Públicos 47 7.1.9 Pago por el Suministro de Otros Servicios 48 7.1.10 Preparación de Estados Financieros 49 8 Conclusiones 52 9 Recomendaciones 54 10 Bibliografía 55 11 Anexos 58 Pregrado Administrador(a) en Finanzas y Negocios Internacionales Práctica Empresarial

The subject of the study is the formation of requirements for the content and structure of accounting and management reporting for the needs of strategic management. The purpose of the study is to determine a set of requirements for the content and structure of accounting and management reporting for the needs of strategic management of the enterprise. Research methods. The dialectical method of scientific cognition, the method of analysis and synthesis, the comparative method, the method of data generalization are used in the work. Results of work. The paper identifies the main qualitative characteristics of information. Reporting for the needs of strategic management is given. The composition of reporting for each of the accounting tools for strategic management is considered. Aspects of compilation of reporting of the balanced system of indicators are resulted. Conclusions. Compilation of reporting is an integral part of the accounting and strategic management process. Management accounting aimed at information providing on strategic management decisions should have the appropriate content and structure. The study found that reporting should include information in five main areas: finance, customers, innovation development, internal business processes, training and development. According to the structure, reporting for the needs of strategic management is divided into reporting, which provides strategy development and reporting, which provides control over the implementation of the strategy.

Cet article montre que les funérailles revêtaient chez les Grecs beaucoup d’importance en raison des dépenses qu’ils y consacraient. Il identifie aussi les différentes sources de financement et les différentes catégories de défunts dont les funérailles furent astreintes aux dépenses. Il prouve que les défunts, en général, obtinrent des funérailles solennelles en raison de leurs relations, de leurs actions ou de leur importance dans la cité. Il expose l’éclat des funérailles et énumère quelques données sur des coûts de funérailles tout en mettant l’accent sur leurs caractères festifs. Il montre également que des lois somptuaires sur les funérailles étaient en vigueur, mais que dans quelque cité ces lois étaient tombées en désuétude. This article shows that the funeral was of great importance to the Greeks because of the expenses devoted to it. It shows the different sources of funeral funding and the different categories of deceased who were the objects of these expenses. It proves that the deceased in general obtained a solemn funeral because of their relationships, their actions or their importance in the city. It outlines the brilliance of funerals organized for these people and lists some data on funeral costs. He shows that sumptuary funeral laws were in force, but that in some city these laws had fallen into disuse. Finally, he points out that the expenses incurred and the ceremonies included therein give the funerals of the persons concerned a festive character.

The development and evaluation of investment projects is a very important issue that falls into the hands of the financial managers, taking into account especially the fact that the structures that make the object of these projects are of high value. The second part of the project, which is presented in the second article, refers to the project cost estimation and the identification of the main income and expense flows.

Analysis of the financial performance of companies and organizations allows you to evaluate the final result obtained in the process of carrying out activities. An open market environment has not yet been created in Russia, so the analysis of the financial results of companies and organizations will always be used to assess the profitability of companies. The main source of analysis is financial results, the ratio of income and expenses. The statement of financial results is especially interesting because it can show various income, expenses and financial results of a company.

The relevance of the research topic is to study the methodological foundations of human capital assessment. Purpose: comparative analysis of fundamental methodological approaches to the valuation of human capital. Methods – analysis, synthesis, comparisons and etc. Results of work: the study of the methodology for assessing the development and functioning of human capital is particularly important in modern conditions. The priorities of the global economy indicate the restrictive impact of resource advantages, determining the dominant role of innovative and technological factors, which also include the level of accumulated human capital. Given the low resource intensity of developing economies, the analysis of methodological approaches to assessing the functioning and development of human capital is particularly relevant. Conclusions: the main methodological approaches of human capital valuation are studied. The evolution of their development in the context of various economic doctrines is considered. Formalized algorithms for determining the value of human capital in the context of cost and income evaluation principles are presented. The advantages and disadvantages of the studied methods are revealed and the possibilities of their synergistic use are determined.

The article is aimed at systematizing the theoretical and methodical provisions and substantiating practical recommendations for organizational provision of internal audit of revenues and expenses for the communal non-profit healthcare enterprises (hereinafter – CNP HE) under current conditions of management as result of reforming the healthcare system. The methodology and organization of internal audit of revenues and expenses of the CNP HE is considered. The theoretical and methodical provisions are systematized. The necessity of introducing an internal audit of revenues and expenses in the activities of the CNP HE is substantiated. The directions of internal audit development in Ukraine and other countries are studied. Practical recommendations on organizational provision of internal audit of revenues and expenses for the CNP HE are provided. Objects of internal audit of revenues and expenses are explored; its components and functions are considered; the main tasks are defined; the main forms of the organization are identified; the need to establish an internal audit service in the CNP HE and its effective functioning is substantiated. The factors that ensure the effectiveness of internal audit of revenues and expenses of the CNP HE are examined. The indicators for evaluating internal audit of revenues and expenses of the CNP HE are determined. It is summed up that the internal audit of revenues and expenses for the CNP HE should be defined as providing independent and objective consultations and conclusions aimed at identifying the causes of violations and shortcomings in the financial and economic activities, in the financial and budgetary statements of these enterprises, eliminating these shortcomings and especially preventing their occurrence. Prospects for further research in the sphere of internal audit of the CNP HE are formation of an adaptive model of methodical and organizational provision for internal audit according to certain directions and objects of audit.

Trabajo de Fin de Grado. Grado en Ingeniería Informática. Curso académico 2021-2022., [ES]Se ha desarrollado una aplicación android que permite a los miembros de un viaje utilizar he-rramientas de manera conjunta, como un gestor de gastos, que reparte las deudas de manera equitativa, o un editor de notas grupal. La aplicación cuenta con la opción de publicar tus viajes y buscar viajes de otras personas, permitiendo comunica a distintos grupos de personas alre-dedor del mundo, para que puedan compartir experiencias juntos o repartir gastos., [EN]This proyect has developed an android application that allows trip members to use tools to-gether, such as an expense manager that shares expenses equitably or a group notes editor. The application has the option to publish your trips and search for other people's trips, allowing you to communicate with different groups of people around the world, so that you can share experiences together or share expenses.

Sąnaudų valdymas ir analizė labai svarbus aspektas įmonės valdyme, nes tobulėjant ir keičiantis gamybai bei technologijoms, sąnaudų sąrašas yra vis ilgesnis ir įvairesnis, todėl efektyvus mokėjimas teisingai pripažinti ir skirstyti sąnaudas įmonėje leidžia pasiekti norimų rezultatų., Analysis and management of the expenses is a very important aspect of a company‘s management because, because of constant improvement and changes in products and technologies, the expense list is getting more and more extensive. Therefore, the ability to acknowledge and manage a company‘s expenses allows it to achieve needed results.

Construction, like any industry, has its own specifics, which should be taken into account when organizing the accounting work of an enterprise. In addition to material consumption, labor intensity and risks, construction is characterized by a long production cycle, which largely determines the financial and economic flows of a construction organization. It is common in the construction industry to provide a variety of services for a single customer or to related parties of a customer. A construction company, in addition to the construction services, can also be hired to provide design services, project management, consulting, supervision, engineering survey, design, installation, commissioning and other types of work. The article is devoted to the problems of IFRS 15 application for proceeds accounting under construction contracts. The article discusses the specifics of accounting organization for income and expenses in the construction industry. 5 steps of the revenue accounting model are considered, a step-by-step procedure for working with contracts to recognize revenue. The article outlines a mechanism for recognizing revenue and allocating expenses. The article notes that, despite the complexity of IFRS 15, its new application improves the accounting system for income and expenses of construction companies and solves the problem of recognizing revenue and the financial result determination in construction. Owing to the control system contained in IFRS 15, construction companies can incrementally enhance their revenue recognition accounting system and remove the customer risks related to contracts.

The article is aimed at substantiating the conceptual principles of transformation of household savings into investments to activate economic processes. It is proved that the transformation of organized household savings into investments is a process of accumulating the savings and turning them into working assets through financial market instruments on the basis of assessment of both profitability and risks. It is noted that investments are exclusively organized savings, which are being accumulated on the accounts of financial institutions, banks, insurance companies, non-state pension funds, collective investment institutions, credit unions, which are attracted through the banking and parabank systems on the basis of order of priority, payment of interest, and riskiness. The article argues that the savings-investment behavior of households has changed significantly in the context of the COVID-19 pandemic. It is specified that the most attractive for households is the growth of financial assets in the form of deposits in banks of Ukraine in both national and foreign currencies, as well as the tendency to reduce long-term investment resources for terms up to two years and over two years. The conceptual principles of transformation of household savings into investments, which will allow to solve the declared tasks, are proposed, which is based on clearly defined principles and is directed towards achieving the economic and social effectiveness. Prospects for further research in this area are the substantiation of mechanisms for the formation of long-term investment resources of households and their involvement in financial assets in the context of risk assessment and systematization. It is necessary to develop a methodological instrumentarium for assessing profitability and risks to activate the savings-investment behavior of households, taking into account the alternative investments and their diversification as to various instruments of the financial market.

Costs represent a notion of maximum generalization, which designates both elements involving prediction and elements materialized in official accounting documents. In the present paper, we are trying to bring arguments for the public acceptance of the phrases: cost accounting and accounting of accounting costs. By accepting the duality of the two types of costs, for example production cost and production accounting cost, anyone can understand that the first phrase refers to a predictable situation - specific for planning, while the accounting cost of production reflects the real situation of effective costs related to production, an aspect central to accounting, both as a study discipline and as a standardized work technique. As such, the formal accounting of a company is the one that reflects the accounting costs, i.e. the actual expenditure of financial means, while the cost accounting reflects possible variants of carrying out the activities. The notion of cost is very relative as it may or may not include among the possible variables the safe one, while the phrase accounting cost certainly contains the actual spending.