Публікації викладачів та співробітників
Постійне посилання на розділhttps://dspace.krok.edu.ua/handle/krok/118
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Документ Innovative method of risk assessment of the company's economic processes(Allied Business Academies, 2019) Bradul, Alexander; Laptev, Sergey; Shepeluk, Vira; Yunatskyi, Marian; Shypina, Svitlana; Лаптєв, Сергій МихайловичThe article defines the levels of typicality of the company's income or expenses, which arose as a result of the risk in the past, and the probable amount of future income (expenses). The Matrix of economic activity risks was built on the basis of the separation of two factors: the level of materiality and the probability of occurrence of risk; this allows determining the situations of reserves forming for repaying company losses. A form of a management report on the risks of the company has been proposed, which sets as its task to pass to all interested parties information about those risks the probability of which and the extent of damage from occurrence of which can be assessed with a sufficient degree of reasonableness. The qualitative characteristics of the company's economic risk and methods for their evaluation are also analyzed. © 2019, Allied Academies.Документ Evaluation of effectiveness of responsibility centers in the management accounting system(Allied Business Academies, 2019) Drobyazko, Svetlana; Shapovalova, Alla; Bielova, Olena; Nazarenko, Oleksandr; Yunatskyi, Marian; Бєлова, Олена ІгорівнаEvaluation of effectiveness of responsibility centers was studied on basis of reporting for different levels of management, in terms of their overall performance, which should be based on previous key indicators, which should be understood as a set (a system) of indicators both financial and non-financial, enabling managing personnel to determine the extent to which they have reached strategic and operational goals. At the same time, segregation of the appropriate types of centers of responsibility, depending on the chosen approach to implementation of management accounting at enterprises was justified. To achieve target performance indicators of responsibility centers an employee motivation system with financial and social incentives was developed aiming not only to identify contribution of certain responsibility centers in the process of accomplishing management goals, but personal contribution of each individual employee. To evaluate sufficiency of information in management reporting, a diagnostic map developed based on analysis of key indicators is proposed. © 2019 Allied Business Academies