The practical importance of accounting education for future managers

There is an opinion that accounting is a work on the chronological processing of the data of business transactions that have already occurred at the enterprise. Many applicants are not interested in the accounting profession, considering it narrowly focused, boring, and unprestigious. Although, graduates of accounting specialties have applied knowledge and the ability to implement them in their specialty, as accounting is required by all business entities, without exception, from an individual entrepreneur to transnational corporations. Knowledge and skills in accounting disciplines allow graduates to choose a large number of specialties from an accountant to a financial director or an auditor. Thus, the subject of the research is a set of theoretical and methodological issues regarding the importance of accounting knowledge for managers of various levels of enterprise administration. The purpose of the article is a theoretical justification of the methodological aspects of the importance of acquiring accounting competencies by managers of enterprises

Dual nature of industrial enterprise cost management system

The research subject is the cost management system of an industrial enterprise. The purpose of the article is the theoretical substantiation of the methodical aspects of the cost management system as a part of the industrial enterprise management system. Each company pays attention to the formation of costs because they affect the financial results. The improvement of the enterprise management system in modern economic conditions will not be effective without the establishment of a functional efficient cost management system, the formation of which is advisable to implement using both domestic and international practices. However, not every Ukrainian industrial enterprise has an efficient cost management system that optimizes the level of costs. The empirical and theoretical methods such as analysis and synthesis, logical approach, interpretation, modelling, and visual systematization using the graphical method have been used in the work. The article considers the place of the cost management system in the management system of an industrial enterprise. There has been shown the influence of the cost management system on the strategic and tactical purpose of the enterprise. Subsystems of the cost management system have been considered and their components have been disclosed. Functions of the cost management system have been presented and the value of each subsystem element has been considered. The structure of the cost management system in the enterprise management system is clearly represented. An efficiently operating cost management system cannot only be aimed at an enterprise’s surviving in today’s market conditions. It should facilitate the implementation of tactical and strategic enterprise goals. As tactical goals, we can note the growth of enterprise profitability. The enterprise strategic goal in a market environment is to increase its value. However, the efficient cost management is a rather complicated process, because costs are variable and consist of numerous elements of different content and origin depending on various factors that are sensitive to the external environment, often have a controversial composition and are hardly subjected to the desired regulation. The system approach has revealed the dual nature of the company’s cost management system. On the one hand, the enterprise cost management system is a subsystem of the enterprise management system. On the other hand, the cost management system can be considered as an independent system, which includes subsystems and a set of interconnected elements that interact with each other to achieve a high economic performance of the enterprise. Among the subsystems, there have been distinguished economic and functional, organizational and managerial. For the formation of the economic and functional subsystem, M. Porter’s approach to the creation of the value chain of production was used. Moreover, the value chain for an industrial enterprise should start not from the material and technical supply, as M. Porter proposed, but from the study of market demand for products

Systematization of cost management problems at garment enterprises of Ukraine

It is noted that the problems of effective cost management exist at macro-, meso-and micro levels. The basic factors at macro-, meso- and micro level factors that negatively affect the cost management of Ukrainian garment enterprises are identified. The degree of influence of the specified factors on expenses of the enterprise is shown. The chain of values for the enterprises of the garment industry of Ukraine is clearly reflected. The ratio of the number and volume of sales of small and medium-sized enterprises of Ukraine engaged in the production of clothing in 2019 is researched, which confirms the hypothesis of low efficiency of Ukrainian small garment enterprises. The production of branded clothing by domestic enterprises based on toll raw materials is shown. The matrix method is used to focus on factors that have a significant impact on costs and are regulated by garment companies

Accounting and verification of sustainable enterprise development reporting

The mechanism for indicators formation of the social components of sustainable development reporting was improved through substantiation of accounting and nonaccounting information support and a development of an algorithm for their formation, which is the basis of a new information disclosure format for participants in socio-economic relations. The organizational provisions of the system of verification of sustainable development reporting were considered, and as a result: components of the verification system were substantiated (the company's obligations, principles, confirmation, requirements for the subject of verification); a model of the verification system organization was developed; and an algorithm for assessing and assigning a rating of verification was developed which is one of the key elements of the new mechanism for publicizing information about the economic activity of an enterprise. The methodological support of the verification procedure for sustainable development reporting was analyzed in terms of the assessment of the level of completeness of the subject of verification, the importance of requests from stakeholders and the effectiveness of socially responsible activities which involve the use of a set of analytical procedures and taking into account the information request of stakeholders on the sustainable development of the enterprise

Security of organizational changes via operational integration: ensuring methodology

The concept and the need of organizational changes in the corporate environment in order to ensure a lasting effect of economic and strategic security were determined. The methodology for conducting organizational changes based on the use of optimal operational integration, which forms a decomposition of the company's development goals and forms the field of economic security was proposed. The model analysis of ensuring effective organizational security and operational integration of the functional units of the company was carried out

Mechanism of formation of the social component of sustainable development reporting

As a part of the study of the social component of sustainable development reporting, the mechanism for recording of its indicators were improved. On the basis of this, directions for accounting support were outlined and a classification of social activity expenses was given, dividing them according to reporting objects in the context of indicators of sustainable development reporting. This allowed us to identify the objects of accounting for the social activity of the company. Improvement of reporting as the basis for information support of the process of formation of indicators of the social aspects of sustainable development reporting took place as the proposed form of an internal report (Report on social activities), which is reasonably prepared to summarize the social aspects of business entities. This allows the assessment of social activities on positive and negative impacts on society, labor relations, human rights, as well as to obtain reliable and timely information for the formation of indicators of sustainable development reporting. The proposed procedure for carrying out the procedure for the reporting of sustainable development verification can be adjusted in accordance with the main strategic indicators of the company development, current policies, as well as the guidelines approved by the social reporting indicators

APPLICATION OF A TWO-DIMENSIONAL MATRIX FOR DETERMINING STRATEGIC POSITIONING OF GARMENT COMPANIES IN UKRAINE

The article presents the results of a study of the strategic positioning of enterprises using a two-dimensional matrix. The main goal of the study is to form a two-dimensional matrix for effectively assessing the strategic position of domestic enterprises in the garment industry. A correctly developed and effectively implemented positioning strategy can provide not only a significant competitive advantage for an enterprise but also form its optimal strategic vector of development. In modern market conditions checking the relevance of the strategic position used is becoming increasingly important for enterprises, which determines the relevance of the research topic. The results of the analysis of modern trends and problems in Ukrainian, conducted in previous studies, garment companies provided an opportunity to determine as strategic variables for companies of the garment industry the consumer value of products (as an external market factor of competitiveness) and the costs of production and sale of products (as a combination of internal and external factors of the formation of a competitive advantage in terms of price). The specified indicators were proposed for the construction of the axes of the strategic positioning matrix, which was tested at six Ukrainian garment companies that produce the same type of products and operate in the same market segment The scientific novelty: the proposed approach represents the toolkit for substantiating the direction of strategic development of garment enterprises using the matrix method, in the coordinate system: "consumer value of products" and "enterprise costs", which, unlike the existing ones, allows us to determine topological zones and to choose from the set of alternative strategies for the development of a garment enterprise, the most optimal. The results of the conducted research can have applied value for the heads of garment and other manufacturing enterprises from the standpoint of improving the management of the strategic development of an enterprise

Socialcultural’s Ground of Curriculum: Experience of the Kharkov University of ХІХ of Century

Статтю присвячено дослідженню евристичного потенціалу філософії навчального плану Харківського університету ХІХ століття. Доводиться, що навчальні плани та програми Харківського університету ХІХ ст. обумовлювалися загальнокультурними, політичними, та соціально-економічними чинниками та підпорядковувалися спеціальним законодавчим актам про базові основи системи освіти в Російській імперії. Особлива увага приділяється дослідженню інтерпретаційних можливостей філософії навчального плану Харківського університету ХІХ ст. у сучасних контекстах.The article is sacred to research of heuristic potential of philosophy of curriculum of the Kharkov University of ХІХ of century. Proved, that curricula and programs of the Kharkov University of ХІХ of century were determined by general’s cultural, political and socio-economic factors, and also submitted to the special legislative acts about base bases of the system of education in the Russian empire. The special attention is spared to research of interpretation possibilities of philosophy of curriculum of the Kharkov University of ХІХ of century in modern contexts