Інші наукові видання

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https://irlykhuml.univer.km.ua/handle/123456789/46

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Перегляд Інші наукові видання за Автор "Hrytsenko Olha"

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  • Ескіз недоступний
    Документ
    MAIN DIRECTIONS OF THE DIGITALIZATION OF ACCOUNTING AND THEIR APPLICATION IN THE EDUCATIONAL PROCESS
    (SCIENTIFIC JOURNAL HE-SS in Ostroleka. 2023. №2/2023(49), Р.36-45, 2023) Hrytsenko Olha
    The article examines the essence of digitalization, the role of digitalization in accounting under modern conditions and its directions. It was noted that digitization provides an opportunity to abandon paper accounting and traditional document management in general. The interaction of individual structural divisions is carried out at maximum speed, which allows using the saved time to increase labour productivity. In addition, the possibility of errors is reduced because the impact of the human factor is decreased, as individual modules of the digital infrastructure take over many important functions of employees. The need to introduce into the educational process various areas of digitization of accounting with the study of domestic software products for the purpose of training future specialists in accounting and taxation for modern enterprises is substantiated.
  • Ескіз недоступний
    Документ
    THE INFLUENCE OF THE WAR ON THE FORMATION OF THE BUDGETARY SYSTEM IN UKRAINE
    (SCIENTIFIC JOURNAL HE-SS in Ostroleka. 2024. №4 (55), р. 24-31, 2024) Hrytsenko Olha; Гриценко Ольга Миколаївна
    The full-scale war in Ukraine has led to fundamental changes in the functioning of the budget system. This article analyzes the consequences of the military actions and their impact on the formation of the budget system in Ukraine, in particular: the growth of defense and security expenditures, the increase in the deficit, and the attraction of significant external financial assistance. The author analyzes the problems that Ukraine faces during the war in filling the revenue side of the budget and proposes solutions, including tax system reform, expenditure optimization, and strengthening financial discipline.