Tag: фінансовий результат

Features of the organization of accounting for the income of the hotel and restaurant complex

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. Features of the organization of accounting for the income of the hotel and restaurant complex//Science online: International Scientific e-zine - 2020. - №1. - https://nauka-online.com/en/publications/economy/2020/1/osobennosti-organizatsii-ucheta-dohodov-predpriyatiya-otelno-restorannogo-kompleksa/

Annotation: The article deals with the main aspects of organization of accounting of income of the enterprise of hotel and restaurant complex. The basic methods of estimating the degree of completeness of the operation for providing services to the hotel industry are determined. The comparative analysis of methods of recognition of income of the enterprise is carried out. The features of the activity of the hotel and restaurant complex were also considered. The necessity of structured reporting of the enterprise in accordance with the centers of responsibility and structural units is determined.

Сутність процесно-орієнтованого бюджетування та проблеми його впровадження на підприємствах

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and . Сутність процесно-орієнтованого бюджетування та проблеми його впровадження на підприємствах//Science online: International Scientific e-zine - 2019. - №11. - https://nauka-online.com/en/publications/economy/2019/11/2713-2/

Annotation: (Українська) У статті досліджено актуальне питання, пов’язане з отриманням фінансових результатів за впровадження бюджетування на підприємстві. Розглянуто особливість бюджету, актуальні проблеми підприємств пов’язані з бюджетом, його етапи впровадження.

Economic mechanism of financial results management of the enterprise

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. Economic mechanism of financial results management of the enterprise//Science online: International Scientific e-zine - 2018. - №11. - https://nauka-online.com/en/publications/economy/2018/11/ekonomicheskij-mehanizm-upravleniya-finansovymi-rezultatami-predpriyatiya/

Annotation: Management of financial results is intended to solve important tasks of increasing the production potential of the enterprise and ensuring ongoing activity. An economic mechanism for managing financial results should meet the following conditions as to meet the goals, goals of strategic development of the enterprise and ensure the effective realization of the main goal and key tasks of management of the financial entity. The construction of an economic mechanism for managing the financial results of an enterprise involves the formation and substantiation of the main elements – the main goal, key tasks, subjects, objects, functions, principles, methods and levers. In the process of managing the financial results of the enterprise, these methods are realized through the action of a number of levers. The structure of the subsystem of the financial results management procedures in the economic management mechanism of the financial results of the enterprise includes financial management procedures, target strategy and tools.

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