Публікації викладачів та співробітників
Постійне посилання на розділhttps://dspace.krok.edu.ua/handle/krok/118
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Документ Formation of the Stakeholders Account Model in Conditions of Sustainable Development(Allied Business Academies, 2019) Karpenko, Lidiia M.; Koev, Stoyan Radev; Kashchena, Nataliia B.; Grushko, Victor; Khorosheniuk, Andrii; Грушко, Віктор ІвановичThe world experience regarding the interpenetration of the concept of sustainable development and responsible investing and accounting models is analyzed. The drivers of the appearance of the newest accounting model are determined, taking into account the specifics of the information requests of stakeholders. The stages of transformation of key forms of traditional reporting taking into account social and environmental components are considered. The determinants and principal features of the stakeholders accounting model are investigated in order to increase the validity of investment decisions. As a result of formalization, the hypothesis that the reporting on the sustainable development of accountable investment companies constituents is more transparent than the reporting of traditional financial index companies is disproved, taking into account the sub-periods of the global financial crisis identified and the division of financial markets for developed and developing countries. This has made it possible to confirm that the disclosure of information on ESG criteria is insufficient for decision makers in the financial sector of the economy and, in turn, determine the importance of its standardization. © 2019 Allied Academies.Документ Optimal investment decision making on the model of production enterprise with limited resources(LLC CPC Business Perspectives, 2018) Ivanenko, Tetiana; Hrushko, Viktor; Frantsuz, Anatolii; Грушко, Віктор Іванович; Француз, Анатолій ЙосиповичInvestments are among the most important factors of national economic growth. Selection of optimal investment project is the first priority for any enterprise with limited financial resources. This study is dedicated to a choice among mutually exclusive projects, which are impossible to complete partially, so, one project must be chosen and all others must be rejected. An investor must find among all possible projects the one that allows to better achieve all investor's aims. A mathematical model of multi-purpose multi-criteria investor decision making is proposed for investment project selection problem. Efficiency and riskiness of studied projects are evaluated using such indicators as profit, rate of return, payback period, marginal cost of capital, also taking into account subjective characteristics, namely the investor's attitude towards financial risks, importance assessment of decision making criteria, etc. Decision making assessment methods for the situations of risk and uncertainty are applied to resolve the problem of optimal project selection, such as Wald's pessimistic criterion, maximax optimistic criterion, as well as Hurwicz's, Laplace's, Bayes-Laplace, Hodges-Lehmann criteria, and Savage's minimax risk criterion. Calculations carried out and results obtained indicate that the best investment project chosen that way will provide the highest absolute profit, despite certain disadvantages such as lower rate of return, longer payback period and higher risk than other projects. © Tetiana Ivanenko, Viktor Hrushko, Anatolii Frantsuz, 2018