Факультет бізнесу та права

Постійне посилання на фондhttps://repository.lntu.edu.ua/handle/123456789/46

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  • Item type:Наукова стаття,
    Management of current assets of the enterprises
    (2021) Vavdiiuk, Nataliia; Stryzheus, Liudmyla; Koretska, Nataliia; Tendyuk, Alla; Galushchak, Valentyna; Abramova, Iryna; Vasilik, Nataliia; Koshchii, Oksana
    In the article we have proven that effective formation and regulation of assets will help maintain optimal liquidity, efficiency of production and financial cycles, and hence high solvency and financial stability enterprises, as well as their achievement of important strategic advantages and ensure their competitiveness in the long run. In the manuscript we are substantiated and proved that at the present stage, assets are one of the most important factors of any production, their composition and efficiency directly affect the final result of the economic activity of the enterprise
  • Item type:Наукова стаття,
    Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise
    (2022) Holiachuk, Nataliіa
    In the article, the authors developed proposals for improving the accounting and management of settlements with counterparties at importing agricultural enterprises in the context of global digitalization, namely: proposed analytical accounts for accounting settlements with suppliers at importing agricultural enterprises, which will help control accounts payable, the time of its payment and help to plan agreements with suppliers and contractors; considered in detail the accounting of payments to contractors, namely the accounting of discounts from foreign suppliers on agricultural raw materials received by the enterprise, when it is provided after customs clearance of goods; developed methodical bases of management of settlements with contractors at the enterprises-importers in the conditions of global digitalization; developed and visually presented the information base of control of settlements with contractors (suppliers) in the conditions of global digitalization; analyzed the main control functions implemented in the application solutions of various software products presented on the market of Ukraine, presented an analysis of the solution of internal control problems with the help of applied products and proposed the main areas of improvement of control elements. In general, the rational organization of accounting and management of suppliers and the state of settlements with them help to strengthen contractual and settlement discipline, fulfilment of obligations to supply products in a given range and quality, increase responsibility for compliance with payment discipline, reduce receivables and payables, accelerate receivables and, consequently, to improve the financial condition of the enterprise.
  • Item type:Наукова стаття,
    Enhancing digital leadership and crisis management skills for advancing sustainable development goals
    (2025) Mialkovska, Liudmyla; Koretska, Nataliia; Koshchii, Oksana; Stryzheus, Liudmyla; Abramova, Iryna; Kutsai, Nataliia; Semeniuk, Pavlo
    The study’s relevance lies in the need to develop leaders’ digital competences to achieve sustainable development goals. The article aims to study the role of digital leadership and crisis management training as tools for achieving sustainable development goals in digital transformation. The study uses literature analysis, generalisation, systematisation, statistical data analysis and forecasting to determine the role of digital leadership and crisis management training in digital transformation and sustainable development. The results of the analysis of changes in the level of digital skills show a stable trend towards a decrease in the share of people with a high level of information (by 9.24%) and communication (by 10.06%) skills, as well as digital content creation skills (by 14.38%) in 2023. However, forecasting indicators for the following periods revealed the possibility of a further increase in the level of digital skills in 2025, in particular information (by 2.13%), communication (by 1.19%), and digital content creation skills (by 4.68%). Digital leadership is an important component for ensuring progress in achieving the Sustainable Development Goals, as it contributes to developing key skills necessary for the resilience of organisations and society as a whole in the face of global challenges.