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The purpose of the study is to study approaches to the financial analysis of current assets and the efficiency of the use of the company's working capital in a theoretical and practical aspect, substantiation of the need to form a comprehensive approach before carrying out such a financial analysis in the enterprise management system. The scientific result of the study is the formation of a comprehensive approach to the financial anal ysis of the current assets of the enterprise and its important elements, which is relevant in the modern market conditions of the operation of the enterprise and includes the analysis of its dynamics, structure, turnover, financial cycle of operating activities, the impact of changes in current assets and their turnover on liquidity of assets and financial condition of the enterprise. The practical significance of this work is aimed at the use of this approach to the financial analysis of current assets and the use of working capital as a tool in the management system of the operational activities of enterprises to ensure the efficiency of their functioning and management. The possibility of economic transformation of the operational activities of agro-industrial complex enterprises in modern conditions to ensure the preservation of domestic producers and their activities in Ukraine has been considered.

The article considers the role and importance of information technology in the field of educational services and innovative teaching methods. It has been determined that the use of information and communication technologies in the teaching process in higher education institutions is a necessity that has been accompanied by challenges of the world space, in particular in recent years. It has been determined that the role and mission of the teacher in the educational process is transformed into an organizer, consultant, leader and expert of independent work of students. The importance of modern information and communication technologies in the process of teaching and educational process has been substantiated. The advantages and disadvantages of distance learning, which is caused by the requirements for the adaptation of the world space have been identified. The essence of the concept of "innovation" and systematized modern innovative teaching methods have been studied. The classification of innovations in the field of education and classification of pedagogical technologies has been given. Modern innovative teaching methods have been systematized.

The article examines the economic literature on the approaches to the analysis of receivables of the enterprise. The sequence of receivables analysis has been made by stages: definition of purpose, objects, tasks of analysis, work on sources of information, quantitative and qualitative analysis of receivables, evaluation and generalization of analysis results, development of appropriate recommendations to improve the efficiency of the enterprise. The system of indicators for the qualitative analysis of receivables of the enterprise has been generalized. According to the proposed system of indicators, the relevant calculations were made on the example of the food industry enterprise and recommendations were given to improve the status of settlements with debtors. The analysis carried out in this sequence will allow to assess the real state of receivables of the enterprise, as well as to identify problematic aspects of receivables management, to develop measures to reduce overdue and doubtful receivables.

The article examines the current tendencies of entering the oil and fat subcomplex of Ukraine into the world markets. It has been revealed that oil crops and their products are the main export commodity in agro-food export of the state. The large scale production of the sub-complex products, with modest domestic consumption, is first and foremost associated with successful integration into international trade. Foreign trade thus becomes an important factor in the development of the subcomplex. Considering the complexity and multidimensionality of the problem, the main segments of the market - oilseeds, oils and oilcake - are highlighted in the research. On the basis of statistical data, the analysis of export volumes, dynamics, position on the world market and opportunities for their strengthening were made. It has been established that Ukraine, as a powerful producer and active participant in the world market, influences, to some extent, the excess of world production over consumption of oil and products of their processing, which leads to a decrease in export prices and, as a consequence, to a loss of export earnings of domestic exporters. The study substantiates the need to improve the structure of production of oilseeds, the balance of use of soybeans and rapeseed, constant monitoring of the situation in foreign markets.

The article deals with the structure of the company's own capital and the definition and formation of its individual elements, such as registered and reserve capital, in accordance with the normative accounting documents and legislative acts of Ukraine. The classification of the equity (invested and accumulated capital) of the enterprise by the National (Regulation) accounting standard 1 "General requirements for financial statements" and by sources of its formation has been considered. The necessity of formation and use of a comprehensive approach to the financial analysis of the company's equity in the management system has been analyzed and substantiated. The scientific result of the research is the formation of a comprehensive approach to the financial analysis of the equity of an industrial enterprise, which is relevant in the current market conditions of operation of enterprises and covers the analysis of its dynamics, structure, turnover, profitability, risk and its protection. The calculations according to the formed approach have been made on the basis of data of the enterprise of confectionery industry. The practical importance of the work is directed to the application of this method of equity analysis as a tool of financial analysis in the modern conditions of management of industrial enterprises to ensure the efficiency of their activities and management.

The article emphasizes the importance of the interdependence of managing the economic efficiency of economic activity at the macro level and the micro level, considering that management efficiency was first studied as an independent concept as a result of pressing issues of the present time, such as quality, efficiency, solvency, stability, optimality, reliability. The concept of efficiency in the context of the economic category has been considered, the main types of efficiency have been defined. The difference between the concept of efficiency and effectiveness has been justified. Theoretical and practical aspects of the analysis of the effectiveness of the business entity's activity have been stated. Characterization of the fundamental approaches and methods of analyzing the effectiveness of the enterprise has been given. As a result of the research targeted, systematic, individual and integrated approaches to determining performance have been emphasized. It has been suggested to use complex and individual approaches to evaluate the effectiveness of the enterprise activity, which should take into account the specificity of the sphere of activity. The system of criteria and indicators of the analysis of efficiency of the enterprise activity has been presented, generalized and investigated.

The article investigates the definition of the essence of the category «credit indebtedness» in terms of domestic legislation and according to domestic and foreign experts in the field of accounting. The criteria for classification of credit indebtedness by maturity have been studied, the optimal stages of managem ent of credit indebtedness have been determined. The authors established the positive and negative consequences of the enterprise’s accumulation of credit indebtedness amounts. Studying the correspondence of credit indebtedness amounts, establishing the causes of its formation and maturity, determining the turnover term, checking the existence of overdue and hopeless credit indebtedness, checking the reliability of reflecting amounts of credit indebtedness are the key points in the analysis, estimation and efficiency of management of the size of the enterprise credit indebtedness. The skillful management and maneuvering of the amounts of credit indebtedness is a defining moment in the further development of the activity and prosperity of the enterprise itself.

The article examines the approaches to the methodology of conducting financial results of the enterprise in scientific works and papers that have a practical focus, as well as in accordance with national and international Accounting Regulations (standards), which control the order of their formation and reflection in the financial statements. The financial results of the activity of the enterprise according to the materials of the financial statements of the food industry enterprise for three years have been analyzed with the factor analysis of the financial results using the additive model. The application of the complex methodical approach to the analysis of financial results of the enterprise activity, which covers the analysis of the composition, structure, dynamics of incomes and expenses of the enterprise, the analysis of the formation, structure and dynamics of changes in the financial results of the enterprise, both in general and by individual types, the factor analysis of the financial results formation with the use of the additive model, taking into account the factors of the first, second and third order, the analysis of profitability (products, prodaction, capital) of the company, allowing to develop increase of positive trends as fo its financial results, have been offered.

The article examines the essence of the concept of "equity capital" and conceptual approaches to its definition and classification. It has been determined that the concept of "capital" has had roots since antiqu ity, and meant a source of accumulation of wealth. However, in today's conditions of the market system capital is generalizing and at the same time varied, because it covers intellectual, natural, social capital. The importance of the correct calculation of structural equilibrium, which is a guarantee of financial competitiveness, financial stability and solvency in modern fast financial, economic and legislative changes, has been substantiated. Three approaches to the classification of the structure of the enterprise according to the normativelegislative base (national and international) and practical aspect has been determined. The practical analytical analysis of the equity structure based on the financial statements of the enterprise indicates that the equity of the enterprise in the current conditions of management decreases, in particular, by increasing the uncovered loss. The advantage of debt capital in the form of payables proves the need to make optimal decisions on timely control and adjustment of the capital structure of the enterprise due to the dynamics and features of socio-economic and financial processes in Ukraine.

The article examines the essence of the concept of «evaluation activity» and approaches to its definition. The study shows the six main types of evaluation methodologies: methodology without calculations, target methodology of formation, methodology of the final approach, target methodology of formation, final methodology based on the criteria and methodology of formation on the basis of the criteria. The three main components of the system cycle to the organization of information support by automated information management systems of evaluation activity have been formulated and substantiated. The advantages and disadvantages of information systems and technologies used in the process of evaluation, accounting, analytical and control in order to generate economic information have been analyzed. The problem issues were investigated and the necessity of application of information systems at the stage of transactional processes was substantiated. The statistical dynamics of the number of enterprises using computers and the share of the average number of employees (including full-time and supplementary staff members), who used the computer, in % to the average number of employees of the enterprise, was analyzed.

Nowadays one of the most important questions of the financial accounting is not only accounting but the analysis of debts receivable as well. The results of the analysis can influence the financial condition, competitiveness, volume and structure of the money stock and velocity of the enterprise cash circulation. The efficiency of management of debts receivable of the economic entity depends on carrying out of its substantial and systematic analysis. The importance of the debts receivable analysis increases in the period of inflation, when the immobilization of the own funds becomes quite unprofitable. The analysis of the economic publications concerning the question of the debts receivable analysis has been conducted in the article, the methods of estimation of its condition and quality have been considered. In the process of making management decisions there are unsolved questions concerning the debts receivable analysis and it testifies to the necessity of improvement of its analysis methods and further development. Proper and timely analysis of debts receivable will allow to make efficient management decisions as for paying back the debts and to predict timely cash revenues.

The article analyzes the concept of innovation and innovation development. Separately the importance of innovative development for the formation of the strategy of a modern enterprise has been shown.The analysis of world innovative processes and their influence on the economy of the country has been carried out. The relationship between innovation development and state expenditures on the research work hasbeen shown. It is shown which models of an innovation policy are used in different countries of the world.The change of index of the global index of innovations in the world has been analyzed. The importance ofinternationalization of science and scientific and technological progress for the development of the modernworld economy has been emphasized. The problems that exist today in Ukraine in the field of science andcomplicate innovation activity have been highlighted. The relevance of the development of the strategicmanagement theory has been shown. The trend for activity of modern enterprises has been highlighted.

In Ukraine, since the beginning of formation of market relations and so far, a lot of urgent and important questions, connected with debts receivable accounting, have been existed. Therefore, it stipulates constant considering of normative acts and regulating documents, working out of the new ways of perfection ofthe organization and methods of calculations with debtors. The question of debts receivable managementand accounting is rather an important and complicated element, because the financial condition of an enterprise depends to a great extent on presence and efficient management of this type debts.The question of debts receivable accounting is regulated by the Ukrainian Law "About Accountingand Financial Reporting in Ukraine", national standards of accounting (SA) and international standards offinancial reporting (ISFR), as debts receivable refers to the enterprise assets and influences determinationof the real financial condition of the enterprise.The comparative analysis of the aspects of debts receivable accounting according to the nationaland international standards of accounting has been conducted in the article. The peculiarities of accountinghave been considered and common and distinctive features of debts receivable accounting have been determined both according to SA and to ISFR.

The aim of this article is investigation of the factors of influence of out-of-balance intangible assetsand other non-monetary factors on the general market value of the enterprises of small, middle-sized and bigbusiness with the aim of providing their competitiveness, further development and giving the possibility ofmanaging the enterprise cost in the market. The investigation showed that the degree of influence of the latent non-monetary factors, including out-of-balance intangible assets can be much more essential than influence of balance intangible assets and other assets of the enterprise. Carrying out of the investigation allowed us to determine optimal methodological approaches y of determining the enterprise cost taking intoaccount out-of-balance intangible assets. The methodology has a number of indisputable advantages, whichcan be leveled only during carrying out the further investigations.

The analysis of theoretical approaches concerning determination of “monetary means” concept andtheir classification in the economic literature and according to the accounting standards, has been considered in the article. Monetary means are the most available assets of the enterprise, which provide its necessary paying capacity, and it causes the necessity to get full information about their movement and balance in the enterprise to increase efficiency of their use and management.

The existing problems of management of debts receivable, which economic entities deal with, havebeen considered in the article and the mechanism of management of debts receivable has been stated andthe stages of its implementation have been characterized.

The essence of intraeconomic control has been discovered in the article, the scientists’ points ofviews have been systematized, the peculiarities and main tasks of this type of control have been considered.The problematic questions, the solving of which will contribute to broadening of intraeconomic control of theoperations with commodity – material values and provide efficient management of an enterprise, have beenstated.

The article examines the peculiarities of using possible methods of assessing the disposal of stocks depending on the individual situation, sphere and specifics of the activity of an industrial enterprise, and defines their main advantages and disadvantages in accordance with the National accounting regulations (standards) and International Financial Reporting Standards. It has been determined that stock assessment is an important prerequisite for the effective organization of stock accounting at the enterprise, which affects the accuracy of determining the financial results of its activity. In Ukraine, as in most other countries of the world, stocks are valued according to the actual costs of their acquisition at the time of receipt or use of stocks for production needs. The authors have conducted an analysis of the existing methods of inventory disposal assessment (method of identified cost, weighted average cost, FIFO, regulatory costs and sales price), which makes it possible to choose the most optimal of them for a separate group of stocks, taking into account the specific conditions of a particular enterprise. Directions for increasing the efficiency of inventory management at an industrial enterprise have been proposed. [ABSTRACT FROM AUTHOR]

The purpose of the study is to study approaches to the financial analysis of current assets and the efficiency of the use of the company's working capital in a theoretical and practical aspect, substantiation of the need to form a comprehensive approach before carrying out such a financial analysis in the enterprise management system. The scientific result of the study is the formation of a comprehensive approach to the financial analysis of the current assets of the enterprise and its important elements, which is relevant in the modern market conditions of the operation of the enterprise and includes the analysis of its dynamics, structure, turnover, financial cycle of operating activities, the impact of changes in current assets and their turnover on liquidity of assets and financial condition of the enterprise. The practical significance of this work is aimed at the use of this approach to the financial analysis of current assets and the use of working capital as a tool in the management system of the operational activities of enterprises to ensure the efficiency of their functioning and management. The possibility of economic transformation of the operational activities of agro-industrial complex enterprises in modern conditions to ensure the preservation of domestic producers and their activities in Ukraine has been considered. [ABSTRACT FROM AUTHOR]

During the period of operation, the national accounting system in Ukraine is in the process of reform and continuous improvement. Modern conditions of Ukrainë s integration into the European space necessitate the adaptation of the regulatory framework to the Iegislation of the European Union, and accounting in particular. For the operation of any enterprise assets are required, both non-current and current. The article examines the definition of the category of 'burrent assets" and their classification accordIng to national and international accounting standards, for the organization of their accounting and effective management. According to the results of the study of the essence of the category 'burrent assets" it was found that their in- terpretation according to national standards corresponds to international ones, and according to the scientific approach - allowed to identify several approaches (directions) to explain their essence. The study of арproaches to the classification of current assets revealed their main classification features. But, according to the authors, it is also necessary to use the classification for modern management, organization of more efficient and effective accounting, analysis, audit and management in the enterprise, risk management, Iiquidity, inflation protection, turnover and profitability. The classification of current assets according to international and national accounting standards by type of current assets has been systematized and their comparison by composition of elements has been carried out. [ABSTRACT FROM AUTHOR]

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