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Possibilities of business modeling in social sphere of economic activity

Gudkova V.P. PhD in Economics, Associate Professor, Department "Enterprise Economics", the State Economic and Technological University of Transport, Kiev ( v_gudkova@ukr.net )

Journal: Financial Analytics: Science and Experience, #16, 2013

The features of business simulation in social spheres of economic activity are considered on the example of transport service of the population. Objective need of distribution of ideology of business is emphasized, schematic nature of creation of the branch business models, caused by ambiguity of interpretation of basic concepts and width of applied methodology is considered. Methodical receptions of formation of set of rules and criteria of coordination of the business processes directed on local receiving profit and the general minimization of losses are offered.


Economic substance of working capital as an object of accounting and analysis

Savitskaya G.V. Belarus State Economic University, Minsk, Republic of Belarus ( glafira.savickaja@mail.ru )

Gudkova E.A. Belarusian State Agricultural Academy, Gorki, Republic of Belarus ( alenagudkova@mail.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2018

Importance Recently, the concepts of working capital and current assets have been interpreted differently in economic literature. The lack of uniformity in terminology causes a gap in information flows that are generated in the accounting system and required for analysis and efficient financial management. This fact necessitates a deeper examination of their economic nature, substance and content.
Objectives We focus on a comprehensive study of problematic issues related to defining the economic substance of working capital based on its key parameters.
Methods Works of domestic and foreign economists on finance and capital management serve as a theoretical and methodological framework for the study. We employ historical approach, general and special methods of analysis, synthesis and analogies.
Results In the paper, we present our own position on defining the economic substance of current assets and working capital categories, their content and identification.
Conclusions The offered approach may contribute to further development of methods of financial analysis and serve as a methodological guidance for business entities to exercise control and make business decisions in their management of working capital.


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