Browsing by Author "Grylitska, Anzhela"

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    Digital audit as a key element of Ukraine's way out from covid-19
    (The University of Warsaw, 2022) Гриліцька, Анжела Вікторівна; Grylitska, Anzhela
    The article examines the impact of digitalization on audit development and determines the prospects for its development under such conditions. The author of this article determined conditions and suggested recommendations for the development of audit efficiency under automation. The elements that affect the mechanism of audit digitization and the possible directions for the development of audit functions in the computerized sphere are identified. The author of this article analyzed the classification of audit information technologies and the circumstances of audit software development. Factors that hinder audit automation are identified. A new level in the audit environment is its digitalization. This level is rapidly developing at Ukrainian enterprises, as almost all enterprises use an automated accounting method. Auditors use programs of various orders that must meet the requirements of the modern world. It is digitalization that will become an important component for audit firms seeking to increase their competitive advantage and take positions in the audit services market.
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    Features of the organizational structure of the accounting of non-current tangible assets and directions for their improvement
    (Харківський національний університет імені В.Н. Каразіна, 2023) Гриліцька, Анжела Вікторівна; Grylitska, Anzhela
    This article substantiates the theoretical provisions of the accounting of non-current material assets and offers practical recommendations for improving the methodology of the organization of the accounting of the studied assets. The issue of ensuring uniform approaches to determining the economic essence of non-current tangible assets is considered. Reasoned classification and determined methodical basis of accounting. The recognition and evaluation process of non-current tangible assets is analyzed, a comparative description of the accounting of non-current assets according to the National accounting regulations (standards) and International accounting standards is provided.Methodological principles of accounting of non-current material assets at the enterprise were studied. The peculiarities of the formation of reporting information on the accounting of non-current material assets at the enterprise are determined. Modern war-pandemic and other crisis conditions of the functioning of enterprises require optimal use of non-current material assets of the enterprise.Studies of problematic accounting issues of non-current material assets have been conducted, ways of solving them have been developed to improve the management of such assets. Conceptual principles of financial accounting of non-current tangible assets are considered. The procedure for the assessment of non-current tangible assets and the organizational support of accounting in terms of the elements of the accounting policy regarding non-current tangible assets in terms of its components are considered. The problems of the main issues of accounting (financial) accounting in relation to non-current material assets are defined and proposals are formulated to improve the organizational structure of the accounting of non-current material assets.
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    Innovative paradigm of accounting development for management
    (Науково-освітній інноваційний центр суспільних трансформацій, 2022) Гриліцька, Анжела Вікторівна; Grylitska, Anzhela
    The article discusses current accounting and reporting methods. The author analyzes alternative digital means of payment, typology of cryptocurrencies, their use and volatility. A new paradigm of accounting has been intro-duced, which is aimed at fulfilling the tasks necessary for the development of the modern economy, based on the need to overcome the periodic crisis phenomena existing in it. Prospects for the development of accounting science to enhance the synergistic effect of information support of the management system are identified. The article pro-poses a modern paradigm for the development of accounting for management. The place and role of the innovation strategy is determined, and the possible elements of the innovation strategy and their alternatives are considered.
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    Tourism industry as a driver of economic development of the state in crisis situations
    (Черкаський національний університет імені Богдана Хмельницького, 2023) Гриліцька, Анжела Вікторівна; Grylitska, Anzhela
    The study examines methods of improving the tourism industry in the post-crisis period. The causes of crisis situations in Ukraine are analyzed. Ways to improve the field of tourism after the end of the war and provide security guarantees to tourist visitors, i.e. creating favorable conditions for the restoration of economic processes and the economy thanks to the tourism business, have been identified. The research substantiates proposals for tourism business at the expense of the findings problems and the analyzed results will make it possible to improve the economic condition of the tourism industry. The methods of improving the tourism industry after the war have been determined. Analyzed causes and identified ways to improve activities in the tourism industry, in order to stop the huge losses in Ukraine that led to modern times.