MATERIAL RESOURCES: APPROACHES TO UNDERSTANDING AND DEFINITION
Journal Title: Вісник Кременчуцького національного університету імені Михайла Остроградського - Year 2017, Vol 2, Issue 104
Abstract
Purpose. Material resources are an important factor in production activities. They provide the continuity and performance of the company. However, in the economic literature and accounting the essence of the category «material resources» is not defined. The lack of a common understanding and a comprehensive vision of their role in the production process creates difficulties for the functioning of enterprises on the market. The article is devoted to studying the theoretical aspects of material resources. The purpose of this article is to study the modern approaches to the understanding of the category «material resources». Methodology. In the article general methods of analysis and the theory of knowledge were used: comparison, grouping, table, analysis, synthesis, induction, deduction etc. Results. The theoretical basis of the study was the work of domestic and foreign scientists, publications in scientific journals. In the article generalization of all known views of scientists regarding the definition of material resources and their understanding are provided. Originality. The author identified the following features of material resources: they constitute the objects and means of labor; they are the sum of fixed and current assets; they are tangible; they are the base of resource provision of the company; they have been used in the production process for a long time; they transfer their value to the cost of production; they can be defined as a commodity. Based on the above features, the author proposes to refine the essence of the category «tangible resources». Practical value. Suggested by the author understanding of the content of material resources makes it possible to more fully evaluate their role in the production process. Directions of further research will the study of effective management of material resources for their sustainable use that will enhance competitiveness of Ukrainian enterprises in the external environment.
Authors and Affiliations
E. Oliinyk
EVALUATION NOISE IMPACT FROM AIRCRAFT IN THE AIRPORT AREA
Purpose. To evaluate the noise impact from aircraft in the airport vicinity by modeling, taking into account national sanitary and hygienic regulations of noise exposure and international standards, recommended practice...
REGIONAL FEATURES OF STRUCTURAL AND FUNCTIONAL PROPERTIES OF TECHNOGENICALLY TRANSFORMED AQUATIC ECOSYSTEMS
Purpose. To evaluate technogenic transformation of aquatic ecosystems which is one of the most important problems of environmental studies. The origin and consequences of anthropogenic transformation of the river ecosyst...
TO THE CHOICE OF THE SIX-PHASE WINDINGS FOR INDUCTION GENERATORS
Purpose. The purpose of this work is to compare the higher harmonic composition of magnetomotive force for three-phase and six-phase windings, calculate and compare winding factors for different numbers of stator teeth p...
METHODOLOGICAL ASPECTS OF ACCOUNTING FINANCIAL RENTAL OPERATIONS OF INTANGIBLE ASSETS
Purpose. The purpose of the article is research of theoretical aspects of contractual relations with financial leases of intangible assets, methods for determining the value of a financial lease agreement, as well as fea...
EVALUATION OF THE CORRELATION OF OXYGEN EXTRACTION COEFFICIENT AND THE INDEX OF THE TOTAL PERIPHERAL RESISTANCE IN CONDUCTING ARTIFICIAL BLOOD CIRCULATION
Purpose. To evaluate the relationship between oxygen extraction coefficient and index of total peripheral resistance of blood vessels during artificial circulation. Methodology. We have derived and justified formula for...