Financial potential is a complicated dynamic system whose elements are interconnected and interdependent. Each element depends on the level of company development, competitive position, capability to attract and combine individual types of financing sources, management system efficiency. The...

The article is devoted to identification of the ways to increase public revenues from travel industry. The factors are defined which determine formation of national income from tourism. Individual trends of tourism in Ukraine are analyzed. The rating of Ukraine is set among European countries in...

In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures...

In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures...

This article covers the essence of factoring. The need for its use by Ukrainian businesses for the purpose of quick debt recovery was identified. Increasing of competitiveness and efficiency of management of all kinds of resources is rather significant for successful business development in...

This paper examines whether the differences in accounting information between stocks affect cross-asset return predictability. We use a comprehensive set of accounting variables and find that abnormal accruals, earnings smoothness, book-to-market, firm age, leverage, abnormal capital investment,...

The Article is devoted to developing basic principles of accounting of biological capital used in agriculture. Biological capital is defined as an accounting object, defined are its characteristic features. Analyzed are the works of Ukrainian and foreign scientists who conduct theoretical and...

The article revises the place and role of accounting and accountants as its speakers in the system of budgetary institutions. Analyzed is the scientific and legal vectors where the concept of the place and role of accounting in the management of budgetary institutions is formed and, accordingly,...

Given the significant impact of logistics on the economy of tourism enterprises, important is to ensure the fullest use of the possibilities of the accounting subsystem for logistical needs, along with the co-operation of the efforts logistics department and accounting department at the request...

Accounting of processing of agricultural products is one of the most difficult areas in the system of accounting at a processing company. The article addresses the special characteristics of the process of accounting of costs associated with the processing of agricultural products by the...