Peculiarities of financial management in credit unions: theoretical aspects
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 2, Issue 87
Abstract
Annotation. The purpose of this work is to identify features and develop new theoretical and methodological approaches to the implementation of financial management in credit unions of Ukraine. Methodology of research. The objectives of the article implemented by using the following general and specific research methods: analysis and synthesis, systematization and generalization, dialectical approach. Findings. The article proposes new theoretical and methodological approaches to financial management in credit unions. The specific objectives of financial management in cooperatives are substantiated. Practical value. A new vision of the concept of “profit” in credit unions is offered.
Authors and Affiliations
V. Honcharenko, A. Panteleymonenko, D. Goncharenko
State and problems of agricultural sector development
The purpose of the article is to carry out analysis the current state and dynamics of output the essential agricultural crop species, determining their impact on the food security and the main trends of the national agri...
Сonceptual approaches to formation and development of credit cooperation system
Annotation. The purpose of the paper is to clarify the peculiarities of the formation of conceptual approaches to the development of the credit co-operation system, to identify the most important problems in the developm...
Management of financial instruments of credit unions: problems of applying IFRS
Annotation. The purpose of the paper is to study the structure of the equity of the credit union, outline the features of its components as financial instruments, as well as determine the impact of reclassification of ca...
Systematization of the pricing principles in the tourism sphere
The article carried out the systematization of the pricing principles in the tourism sphere, identified their characteristic features. The principle of process approach to pricing, based on information about the business...
Product costing calculation: lexical identification and semantic analysis of the conceptual apparatus (based on the example of process, job and mixed methods)
Annotation. The purpose of the paper is to conduct the lexical identification and semantic analysis of conceptual formations and terminological constructions which characterize the term "calculating the cost of productio...