FORMATION OF THE FINANCIAL STRUCTURE OF TRADE ENTERPRISE ON THE BASIS OF CATEGORIES-ORIENTED APPROACH
Journal Title: Молодий вчений - Year 2017, Vol 5, Issue 45
Abstract
This article suggests a new approach to the formulation and implementation of financial structure as a basis for budgeting on the trade enterprise. The possible options for the development of Categories-oriented approach to financial structure are considered. The specifics of trade enterprises that are independent business entities and retail chains are highlighted. The centers of financial responsibility and commodity categories and product groups are proposed to be combined. The terms for further development of new approaches to the implementation of budgeting in general are allocated.
Authors and Affiliations
I. I. Korop
CONCEPTUALIZATION OF GEO-ECONOMIC THREATS IN SMALL COUNTRIES WITH TRANSITION ECONOMY [CASE OF GEORGIA]
The article examines the issues of geoeconomic security [GES] in small countries with a transitional economy in the example of Georgia. The author reveals the essence of the GES, clarifies certain terms. Further, the art...
ANALYSIS OF NEW CONSTRUCTIVE SOLUTIONS OF ENERGY EFFICIENT HEATING CONSTRUCTIONS
The article is devoted to new constructive and technological solutions for the introduction of multi-layer enclosing wall constructions of buildings and structures. The novelty of these solutions is confirmed by patents...
CORPORATE GOVERNANCE OF BANK EQUITY
The article is concerned with analysis of the Bank capital’s structural features and specific nature of its formation. Attention is focused on the Bank capital management in the conditions of Ukraine’s banking systems de...
FOLK SONGS OF KYIV AREA IN NOTE SHEET MUSIC
The article presents the periodization of folklore songs of Kyiv area (Kyivshchyna). The main ones were analyzed as for the reason of their arrangement and methodological approaches. The level and the importance of publi...
LENDING RISKS FOR INNOVATIVE ACTIVITY AGRICULTURAL ENTERPRISES
The article presents the economic essence of risk. A set of risks accompanying the activities of banking libraries has been identified. The modern trends of bank lending of agricultural enterprises are revealed. The role...