Browsing by Author "Zaiachkivska, Oksana"

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    Evaluation of innovation activity ofenterprises in Ukraine
    (EDITORIAL ESPACIOS INC, 2019-10-10) Resler, Maryna; Zozuliak, Marta; Shyhun, Mariia; Шигун, Марія Михайлівна; Шигун, Мария Михайловна; Ostapiuk, Nataliia; Остап’юк, Наталія Анатоліївна; Остапюк, Наталия Анатольевна; Zaiachkivska, Oksana
    In modern conditions, the main resource is knowledge and information and intellectual technologies that help to solve an issue of limited natural sources. The relevance of the article is that the evaluation of innovative activity of an enterprise plays a leading role in the characteristic of its operating. The purpose of the article is to consider innovative activity of Ukrainian enterprises. The article has considered the essence of innovative activity; notions of innovative products have been studied; approaches to analysis of innovative activity; the innovative activity of economic entities of the national economy has been reviewed. En las condiciones actuales de desarrollo y operación de negocios, el recurso clave es el conocimiento y la tecnología de información inteligente que ayudan a resolver el problema de la escasez de recursos naturales. La relevancia del artículo es que la evaluación de la actividad innovadora de la empresa ocupa un lugar destacado en la caracterización de su funcionamiento. El propósito del artículo es considerar la actividad innovadora de las empresas ucranianas. El artículo aborda la esencia de la actividad innovadora; se investigó el concepto de productos innovadores; se definieron enfoques para el análisis de la actividad innovadora de la empresa; Se revisó la actividad innovadora de las entidades empresariales de la economía nacional.
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    The influence of the classification of non-current assets as holding for sales on the liquidity of the company’s balance sheet
    (Entrepreneurship and sustainability center, 2020-09) Shyhun, Mariia; Шигун, Марія Михайлівна; Шигун, Мария Михайловна; Ostapiuk, Nataliia; Остап’юк, Наталія Анатоліївна; Остапюк, Наталия Анатольевна; Zaiachkivska, Oksana; Hoilo, Natalia; Гойло, Наталя Валеріївна; Гойло, Наталья Валерьевна
    Enterprises are in constant search for additional sources of financing their activities and increasing the liquidity of their balance. One of these methods is the classification of non-current assets as held for sale, which causes changes in the structure of assets of the company, affects its liquidity and solvency. At the same time, users of information should be sure of the reality of such operations for the classification of non-current assets. It is important to avoid manipulating balance sheets and artificially enhancing their liquidity by changing the structure of assets. The results of a study of the impact of operations on classification of non-current assets as held for sale on the liquidity of the company's balance sheet are presented in this article. The impact of non-current assets held for sale on liquidity is shown separately provided that they are included in the groups of fast-selling assets and slow-selling assets. The impact of such groupings on the liquidity indicators is shown by means of coefficient analysis. The nature and level of the impact of non-current assets held for sale on the liquidity of the balance sheet is identified by modelling a consistent change in their volume relative to the value of non-current assets and capital of the company. For the purpose of effective asset management, the optimal indicator of non-current assets held for sale in the company's balance sheet has been proposed, which avoids the risk of lowering the productivity of the existing equipment while ensuring the release of financial resources due to the sale of assets.