Browsing by Author "Skoryk, Maryna Olehivna"

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    Coherence of accounting systems: transcendence of content and immunity of purpose
    (Національна академія наук Республіки Казахстан, 2020) Kraievskyi, Volodymyr Mykolaiovych; Skoryk, Maryna Olehivna; Bohdan, Sviatoslav Volodymyrovych; Hmyria, Viktoriia; Гмиря, Вікторія Петрівна
    The article deals with the essence of the transcendental approach to determining the content of accounting systems, which the authors propose for praxological use not by philosophical interpretation (unknowable) but by linguistic understanding (what goes beyond) and subjective active perception (something no one used). It is proved that the definitive formogenesis of national wealth allows to determine the factors of legitimization of its use as a system-forming basis of existential-humanistic foundations of awareness of social relations and their quantitative reflection in accounting systems. Methodological approaches to the formation of national wealth by its system-forming elements have been improved through a combination of general theoretical and specifically historical approaches to understanding both the very essence of wealth and the broader sources and economic mechanisms of its accumulation and social distribution. It is substantiated that the methodological foundations of accounting and informational display of national wealth are structured by organizational provisions of accounting policy, which is detailed as an inter-level accounting and synthetic service of accentuated objectification of a research object.
  • Thumbnail Image
    Item
    Foreign experience of financial, credit and investment support of small business
    (Національна академія наук Республіки Казахстан, 2020) Skoryk, Maryna Olehivna; Tkachenko, Volodymyr Valentynovych; Marchenko, Olha Ivanivna; Kucherenko, Volodymyr; Hmyria, Viktoriia; Гмиря, Вікторія Петрівна
    The article deals with the question of studying the foreign experience of financial, credit and investment support for small businesses. The forms, types and methods of budget regulation are considered as components of the state support mechanism. The sources of state support for small business are characterized. A significant analysis of foreign experience in supporting small businesses has been made. The feasibility of implementing foreign experience in financial, credit and investment support of small business in Ukraine is substantiated.