Papers by Oksana Onyshchenko
Research in Transportation Economics, 2013
International Journal of Engineering & Technology, 2018
Despite the level of the information technology spread in Ukraine being lower than in other count... more Despite the level of the information technology spread in Ukraine being lower than in other countries ERP systems are introduced both on the levels of commercial and government organizations. Although there is an adaptation to the national and language features of different countries in ERP systems, their introduction into Ukrainian markets relates to a range of difficulties. Information safety issues and the issues of changes in management accounts and business accounting that appear when introducing ERP system are the main difficulties for Ukrainian enterprises. The research of information security considers such main aspects as the network security, the data base (DB) security, the security on the level of application server and the information security on the client’s computer. The determination of the main principles of the information security and the suggestion of the stages of building the ERP security control subsystem aim at preventing deliberate or accidental information ...
Економіка та суспільство
Метою статті є дослідження впливу елементів облікової політики на фінансові результати та розподі... more Метою статті є дослідження впливу елементів облікової політики на фінансові результати та розподіл і використання позитивного фінансового результату (прибутку). Методика дослідження – збір, систематизація існуючих досліджень та синтез ключових аспектів існуючих досліджень для формування системи управління прибутком, узгодженої із порядком формування чистого фінансового результату на основі НП(С)БО 1. Практична значущість результатів полягає в створенні обліково-аналітичного забезпечення для планування, аналізу і прийняття управлінських рішень, зокрема, рішеньз ефективного розподілу і використання прибутку. Система розроблена з урахуванням основних факторів при визначенні політики розподілу прибутку, – зокрема, кривої життєвого циклу підприємства, величина отриманого прибутку, розміри дивідендів, які виплачені в минулих періодах.
SHS Web of Conferences
The article is devoted to the formulation of electronic remote identification of enterprises by d... more The article is devoted to the formulation of electronic remote identification of enterprises by digital technologies. The paper determines a practical aspect of using electronic remote identification between the bank and the organizations. The article emphasizes that BankID system has great social importance and wide practical application in Nordics and Ukraine. It is analyzed the level of Ukrainian enterprises’ computerization in various industries. The shares of some industries in the structure of the Ukrainian’s GDP with the construction of a trend line are given. Authors compare states of electronic identification in the northern countries and advantages of BankID systems. The recommendations for improvement electronic remote identification the enterprises by digital technologies are made. Keywords: digitalization of finances, finance, finance of enterprises, remote identification, digital technologies, BankID, banking.
Herald of Khmelnytskyi National University. Economic sciences
A necessary condition for improving the efficiency of working capital management in domestic ente... more A necessary condition for improving the efficiency of working capital management in domestic enterprises is a rational justification of the level of costs for their management. At the present stage of economic development, improving the efficiency of inventory management is achieved through the widespread introduction of the logistics concept. The peculiarity of the acquisition of inventory in various ways such as the Tender Committee and the use of automated electronic systems is highlighted. The general indicators characterizing the work of the supply department at the object of research are given, the estimation of the company’s commodity flow management is given. Commodity flows within the operating activities of the enterprise are compared and characterized. In order to substantiate management decisions regarding the rationalization of financial investments of current assets, the procurement manager organizes the process of logistics and controls the timeliness of delivery for ...
Economics. Finances. Law, 2021
Introduction. During crises like the current one, induced by a global pandemic of the COVID-19, t... more Introduction. During crises like the current one, induced by a global pandemic of the COVID-19, the most relevant aspects for the majority of businesses are a continuity of their operating, assessment for impairment and assessment of expected credit losses. These factors impact accounting and financial reporting which, in turn, impact decision-making. A business survival in such conditions is highly dependent on how efficiently managers assess these aspects. The purpose of the paper is to determine particular actions management should undertake in order to prevent business bankruptcy as a result of the pandemic and the pandemic-related restrictions. Results. It terms of assessment of continuity of business operating, the main issue is the fact that the budgets approved in 2019 for the year 2020 turned to be irrelevant in the context of expected prices, sales volumes, total net profit, working capital and the effects of exchange difference, whereas the key solution is an estimation o...
International scientific journal Internauka Series Economical Sciences, 2018
Актуальність досліджуваної теми зумовлена нагальною необхідністю підвищення рівня інноваційності ... more Актуальність досліджуваної теми зумовлена нагальною необхідністю підвищення рівня інноваційності виробничого потенціалу вітчизняного підприємництва з огляду на визначальну роль інновацій в розвитку економіки країни. Предметом дослідження є теоретико-методологічні та прикладні аспекти формування і реалізації стратегій підприємств. Мета – дослідження питання стратегічного розвитку вітчизняних підприємств в умовах сучасних інноваційних трансформацій. Базовими принципами дослідження виступають історичний, системний та порівняльний методи, використані інституціональний та структурно-функціональний підходи. Наукова значущість роботи полягає в дослідженні процесу стратегічного розвитку підприємств з урахуванням особливостей розвитку інноваційної діяльності в Україні. Як висновок наводиться необхідність активізації інноваційної діяльності вітчизняного підприємництва із впровадженням актуальних стратегій розвитку. На практиці це сприятиме підвищенню конкурентоспроможності української економі...
2019 IEEE International Conference on Modern Electrical and Energy Systems (MEES), 2019
The paper investigates theoretical, methodological and analytical aspects of developing of the bu... more The paper investigates theoretical, methodological and analytical aspects of developing of the business models. Synthesis of the theoretical fundamentals of the business model concept allows distinguishing the key characteristics comprising a temporary combination of all internal elements and subsystems, the focus on creating value and profit, defining the methods of implementing the companies’ strategy. In addition, the author researches the key characteristics of business models of electrical and electronic engineering companies. The analysis of business models conducted on the basis of the developed author’s methodology is considered to allow other companies to increase the efficiency of business processes through the implementation of the comprehensive approach to analysis and the electrical and electronic engineering companies’ experience relating to the business model development.
2021 IEEE International Conference on Modern Electrical and Energy Systems (MEES), 2021
The article examines the theoretical, methodological and analytical provisions for the introducti... more The article examines the theoretical, methodological and analytical provisions for the introduction of energy efficient technologies in amalgamated territorial communities. The synthesis of research results allows to identify key characteristics that contain the main approaches and recommendations for creating a system of energy management at the community level. In addition, the authors note that the main objectives of the energy management system at the level of amalgamated territorial communities is to maintain energy costs in the budget sphere at the lowest possible (taking into account the existing technical condition) while maintaining the conditions of visitors and staff at the level corresponding to existing regulatory documents; preparation and implementation of technical and organizational measures to reduce budget expenditures on energy and improve the living conditions of visitors and staff; introduction of a system of stimulating the economical use of energy resources at all levels of amalgamated territorial communities management.
Independent Journal of Management & Production, 2020
The aim of the study is to reveal the logistical component of sustainable development of regions ... more The aim of the study is to reveal the logistical component of sustainable development of regions in the context of decentralization reform in Ukraine. The role of logistics in ensuring the balanced development of regions and united territorial communities to gain their competitive advantages is shown. The dynamics of the Logistics Efficiency Index (LEI) of Ukraine in comparison with some other countries and the dynamics of the components of LPI in Ukraine for the period 2007-2018 are analysed. A number of problems that cause a low level of logistics in Ukraine have been identified and ways to improve the logistics activities of the regions have been proposed. A system for managing the logistics activities of the united territorial communities has been developed, which is the starting point for the organization of the social development management system. The system is a multi-component structure that combines objects, tasks, management methods and techniques, evaluation indicators a...
SHS Web of Conferences, 2019
Incompleteness of processes of structural reformation of Ukrainian economy reveals itself on the ... more Incompleteness of processes of structural reformation of Ukrainian economy reveals itself on the regional level. Argument towards the utility of decentralization reform was Ukraine-Europe integration. Decentralization should be viewed as a powerful tool of governmental policy for balanced development of territorial communities. In addition, it’s crucial to remember that the greatest effect will be achieved in a long term. Strategic development of united territorial communities (UTC) includes countless tasks that need to be solved as soon as possible. And organization of effective logistic activity in the region appears to be one of the ways to strengthen regional economy, to improve security level and development. The problem of ensuring stable socio-economic growth of a community is as well a logistic problem. It can be represented as a problem of optimization of flow processes of effective resource usage to achieve balanced processes of creation and consumption of resources in soc...
SHS Web of Conferences, 2019
The current trends of using the practice of social responsibility (SR) and sustainable business i... more The current trends of using the practice of social responsibility (SR) and sustainable business in the world and in Ukraine in particular have been considered by the authors. The researches of business social responsibility policy in the field of sustainable development considered as a single international standard have been made. As well as the prospects of social responsibility in business development in the context of power decentralization in Ukraine have been considered.
Under modern conditions of globalization nowadays, economic activity is undergoing changes. Innov... more Under modern conditions of globalization nowadays, economic activity is undergoing changes. Innovative technologies, new forms of business, dynamic changes taking place in the world today result in the emergence of the necessity to minimize risks in order to maximize benefits. The cooperation between experts from different fields with the aim to ensure sustainable growth – policymakers, scientists, universities representatives and business elites is essential nowadays. With the purpose to bring them together and discuss the main issues of todays’ global world this conference took place in Ternopil, Ukraine. As Ukraine is now passing through a dynamic period of changes, recommendations coming up from such discussions can be very beneficial for building stronger society and meet the risks globalization brings up. This monograph provides a useful review of economic, financial and policy issues in the context of globalization processes and has proven extremely popular with practitioners...
Independent Journal of Management & Production
The purpose of the study was to reveal the directions, challenges and opportunities that arise in... more The purpose of the study was to reveal the directions, challenges and opportunities that arise in the accounting system in the conditions of Industry 4.0, when innovative solutions based on the capabilities of new digital technologies become the management of in-demand enterprises. The role of Industry 4.0 is shown, the features of modern Industry 4 technologies are revealed, the main technologies and production processes are demonstrated, interconnected using industrial protocols to create intelligent data. The rating of digital competitiveness and their readiness to implement Industry 4.0 technologies for 64 countries of the world is given and analyzed. These factors hinder the process of digitalization in countries with a low rating. The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robo...
Економіка та суспільство, 2021
Стаття присвячена актуальним питання значення та ролі електронної комерції у світовій економіці т... more Стаття присвячена актуальним питання значення та ролі електронної комерції у світовій економіці та такої популярної онлайн-системи купівлі та продажу серед населення як системі, що використовує концепцію дропшипінгу. Досліджено основні характеристики, схему діяльності системи дропшипінгу, етапи здійснення, особливості співпраці в цій системі та законодавче оформлення. Зазначені переваги системи дропшипінгу, при цьому звертається увага і на існуючі проблеми в дропшипінгу, такі як: знайти надійного постачальника; відсутність контролю за товарними запасами, велика конкуренція, необхідність певних навичок при веденні бізнесу. Особлива увага була приділена розгляду питань облікового відображення операцій дропшипінгу, як актуальної моделі електронної торгівлі: обліковому відображенню операцій дропшипінгу з позиції дропшипера за умови агентської діяльності та в умовах укладання договорів та доручення.
SHS Web of Conferences
The peculiarities of application and development of innovations in logistic enterprises in modern... more The peculiarities of application and development of innovations in logistic enterprises in modern conditions have been considered by the authors. The influence of innovations on the efficiency of logistics enterprises functioning was investigated. Innovations play a key role in providing quality services to enterprises and increasing their competitiveness. Finding and implementing innovations allows to ensure sustainable development of the enterprise and consolidate its competitive position in the market. The dependence of the Logistics Performance Index (LPI) on the general macroeconomic situation in the country is proved. Recommendations on the implementation of innovations in the process of logistics enterprises, which collectively solve an important scientific and applied task to identify ways to increase the efficiency of economic activity and the competitiveness of Ukrainian logistics enterprises have been provided. Directions of search of potential of innovations of the Ukrai...
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Papers by Oksana Onyshchenko