Rubric: Economy

Analysis of the main indicators of the insurance company as a factor in ensuring a stable financial position

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. Analysis of the main indicators of the insurance company as a factor in ensuring a stable financial position//Science online: International Scientific e-zine - 2020. - №10. - https://nauka-online.com/en/publications/economy/2020/10/analiz-osnovnyh-pokazatelej-deyatelnosti-strahovoj-kompanii-kak-faktor-obespecheniya-ustojchivogo-finansovogo-sostoyaniya/

Annotation: The article considers the analysis of the main indicators of PJSC "Insurance Group" TAS "as a factor in ensuring a stable financial position. As a result, the components of the policy of economic activity and their impact on the financial condition of the company are identified. The concept of "technical and economic characteristics" was further developed as an analysis of key performance indicators, a set of tools, methods (techniques) for analyzing the financial condition of the enterprise, management and implementation of protection of the enterprise from negative external and internal environments and the ability to quickly eliminate threats that affect or may adversely affect its activities.

Методичні засади управлінського обліку грошових коштів на підприємстві

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. Методичні засади управлінського обліку грошових коштів на підприємстві//Science online: International Scientific e-zine - 2020. - №10. - https://nauka-online.com/en/publications/economy/2020/10/metodichni-zasadi-upravlinskogo-obliku-groshovih-koshtiv-na-pidpriyemstvi/

Annotation: (Українська) В статті розкрито питання доцільності впровадження управлінського обліку для підвищення ефективності управління грошовими коштами підприємства. Показано основні методичні засади організації управлінського обліку грошових коштів шляхом перетворення структурних підрозділів підприємства у центри відповідальності. Запропоновано ввести наступні види центрів відповідальності на підприємстві: центр формування вхідного грошового потоку, центр формування вихідного грошового потоку, центр формування чистого грошового потоку, центр планування і контролю грошових потоків. Розглянуто господарські операції, які впливають на збільшення грошового потоку. Показано через які операції рівень грошових коштів підприємства зменшується. Схематично представлено систему центрів відповідальності за формування грошових потоків підприємства.

Accrual depreciation of fixed assets of the enterprise: financial and tax aspects

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and . Accrual depreciation of fixed assets of the enterprise: financial and tax aspects//Science online: International Scientific e-zine - 2020. - №10. - https://nauka-online.com/en/publications/economy/2020/10/nachislenie-amortizatsii-osnovnyh-sredstv-predpriyatiya-finansovyj-i-nalogovyj-aspekty/

Annotation: The article shows different scientific views on the concept of depreciation in accounting and tax approaches. The interpretation of the concept of "depreciation" in the normative documents of Ukraine is revealed. The classification of methods of depreciation depending on the method of obtaining economic benefits. Scientific approaches to the interpretation of depreciation of fixed assets are grouped into three areas. The classification of different methods of depreciation of fixed assets provided by the Tax Code of Ukraine is presented. An analytical Review of the advantages and disadvantages of different methods of depreciation of fixed assets has been made. It has been noted that different methods of depreciation will present different amounts of depreciation. Therefore, it is important for enterprises to select and implement most profitable method of depreciation for their business.

Features of determination of primitive cost of the fixed assets on enterprises of state to sector

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and . Features of determination of primitive cost of the fixed assets on enterprises of state to sector//Science online: International Scientific e-zine - 2020. - №10. - https://nauka-online.com/en/publications/economy/2020/10/osobennosti-opredeleniya-osnovnoj-stoimosti-osnovnyh-aktivov-predpriyatij-gosudarstvennogo-sektora/

Annotation: The features of determination of primitive cost of the fixed assets of budgetary establishments and organizations are shown in the article. The criteria of taking of material values are considered to the fixed assets. Historical chronology of change of cost of material values is renewed, as a criterion sign of attributing to the fixed assets in relation to the requirements of legislation. The fixed assets are structured, as objects of record-keeping. Classification of the fixed assets is schematically represented on enterprises state to the sector. The categories of material values, that is attributed to the fixed assets regardless of cost, are marked. The different types of estimations of cost of the fixed assets are exposed. The different variants of determination of primitive cost of the fixed assets of budgetary establishments are presented.

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