http://hdl.handle.net/123456789/1345 2026-05-15T08:32:07Z http://hdl.handle.net/123456789/5312 Title: On the Problem of Corporate Strategies of Development for Human Resources Authors: Mykhailyshyn, Liliia; Leliuk, Olga; Korovchuk, Yurii; Михайлишин, Лілія Іванівна; Коровчук, Юрій Іванович Abstract: The article defines the theoretical aspects of the formation of corporate development strategies of human resources and the research features of the development system of human resources at the Academy DTEK. Conceptual approach to providing continuous professional development of human resources of the enterprise is offered. 2018-01-01T00:00:00Z http://hdl.handle.net/123456789/5311 Title: Western Ukraine in the Context of Disintegration and Integration Processes During the 1930s-1940s (historical and legal aspect) Authors: Redko, Andriy Abstract: In this article the disintegration and integration processes in Central and Eastern Europe and their influence on the legal status of Western Ukraine are researched. Disintegration correlates with the Soviet occupation of Western Ukraine, and integration correlates with the process of its joining the USSR. The historical and legal dimension of Ukraine in the European context is conceptualized by distinguishing the stages of these processes. 2018-01-01T00:00:00Z http://hdl.handle.net/123456789/5310 Title: Tax Control in the System of Taxes Administration Authors: Zhuk, Olha Abstract: The article deals with the features of tax control in the system of tax administration. The main stages and peculiarities of implementation of tax control are highlighted on each of them. The principles and functions of tax control which will ensure the efficiency and effectiveness of this process are determined. The main forms and peculiarities of tax control are described. 2018-01-01T00:00:00Z http://hdl.handle.net/123456789/5309 Title: Essential Strategic Management Accounting Tools Used for Making Investment Decisions at Enterprises in EU Authors: Pylypiv, Nadiya; Pіatnychuk, Iryna Abstract: Slow current modernization reforms in the economic sector have significantly weakened the competitiveness of enterprises in EU; therefore, there is a great need for new tools in the managerial decision-making process. Information provision of the decision-making process on expediency of investment activity in the form of capital investments is formed within the limits of strategic management accounting. In the research except for various analytical methods (analysis, synthesis, comparison, grouping, etc.) a “decisions tree” method is used for choosing a reasonable solution. In the study, strategic management accounting has been defined as a separate kind of management accounting, which involves generation of high-quality information. Certain tools may be applied within it for the decisions made by managers, based on established business partnership with successful implementation of business strategy. Five most widespread groups of tools of strategic management accounting are cost accounting; planning, monitoring and evaluation of effectiveness; strategic decisions; competitor accounting; customer accounting. It is recommended to complete the list of instruments integrated within the five groups by a separate group – a specific category of supplier accounting that would contribute to the generation of more complete and qualitative information provision for the process of making managerial decisions on the appropriateness of capital investments in the investment activity of the enterprise in EU. The research made it possible to reach the following conclusions. Important components should be taken into account in order to fulfil strategic management accounting of the company in a proper way. Those are data sources choice, collecting and processing of information, choice of instruments of strategic management accounting, formation of internal regulation of strategic management accounting, development and supply of accounting and analytical information; process of solutions development, and the choice, which can provide generation of necessary information for competitive managerial decisions made by managers. Application of advanced tools for strategic management accounting, which give information to meet issues related to the characteristics of consumers, competitors, suppliers, project costs, assessment of investment feasibility in the project, is caused by the necessity of competitive decision-making with the help of the above-offered decisions tree tool usage. 2018-01-01T00:00:00Z