Major: Computer Science (Design and programming of intelligent systems and devices)
Code of subject: 6.000.00.M.017G
Department: Accounting and Analysis
Lecturer: Tetiana Gryniv Patrichi Natalia
Semester: 4 семестр
Mode of study: денна
Завдання: The study of an educational discipline involves the formation of competencies in students of education: General competences: 1) ability to abstract thinking, analysis and synthesis; 2) knowledge and understanding of the subject area and understanding of professional activity; 3) ability to apply knowledge in practice; 4) the ability to search and analyze information from various sources; 5) the ability to solve problems and make appropriate decisions. Professional competences: 1) ability to minimize economic risks based on special knowledge: tax, non-payment of debts, credit, interest, currency, lost financial benefits; 2) understanding of existing technologies and the ability to predict the economic, social and moral and ethical consequences of the practical application of new developments and methods in the field of business analysis 3) Application of knowledge of tax legislation in the practical activities of business entities 4) conduct an analysis of the enterprise's economic activity and financial analysis for the purpose of making management decisions.
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following learning outcomes: 1) PR01. Know and understand economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems; 2) PR04. Analyze the financial, tax and statistical reporting of enterprises and correctly use the information received to make management decisions; 3) PR08. Understand the organizational and economic mechanism of enterprise management and evaluate the effectiveness of decision-making using accounting and analytical information; 4) PR09. Identify and assess the risks of economic activity of enterprises; 5) PR11. Determine directions for increasing the efficiency of the formation of financial resources, their distribution and control of their use at the level of enterprises of various organizational and legal forms of ownership; 6) PR13. To be aware of the peculiarities of the functioning of enterprises in modern business conditions and to demonstrate an understanding of their market positioning; 7) PR17. Be able to work both independently and in a team, show leadership qualities and responsibility at work, adhere to ethical principles, respect individual and cultural diversity.
Required prior and related subjects: -prerequisite: -co-requisite:
Summary of the subject: The course begins with consideration of the environment of the organization of entrepreneurial activities: legal, tax and financial. The educational course reflects a comparative analysis of the types and organizational and legal forms of entrepreneurial activity, an algorithm for starting entrepreneurial activity is given, and the resource provision of entrepreneurial activity is described. Also, during the presentation of the course, topics related to business financing models, break-even analysis of the company's activity, formation of the company's financial results, as well as profit management are revealed. At the end of the course, issues related to the analysis of models (forms) of the accounting organization of the economic activity subject, its taxation (according to the general and simplified systems) and the anti-crisis policy of the enterprise are revealed. When presenting the lecture material, the main attention is paid to the methods and indicators of the analysis of the company's activity, as well as to the ways and directions of improving its activity.
Опис: Analysis of types of entrepreneurship and features of business management 1. The concept of an enterprise and its types 2. Organizational structure of the enterprise. Management process at the enterprise 3. Analysis of types of entrepreneurship. Analysis of organizational and legal forms of entrepreneurial activity 1. Organizational and legal forms of entrepreneurial activity 2. Types of business associations 3. Types of enterprise associations Algorithm for starting a business 1. Starting your own business (founding documents, authorized capital and the procedure for its formation) 2. State registration of business entities 3. Licensing of entrepreneurial activity Justification of the choice of business financing models 1. Production resources 2. Financial resources and sources of their formation 3. Own sources of financing. 4. Loans and their types. Enterprise lending process 5. Leasing and factoring, business incubators Break-even analysis of the enterprise 1. Concept and classification of enterprise expenses. 2. Formation of the company's income 3. Determination of the financial result of the enterprise. 4. Profit of the enterprise and its types. Analysis of models (forms) of the organization of accounting of the activity of the subject of economic activity 1. Forms of accounting organization. 2. Formation of accounting staff. 3. Using the services of auditing or consulting firms for accounting. 4. Independent record-keeping (when the owner, having knowledge, can keep records in the FOP) Justification of the choice of the system of taxation of entrepreneurial activity 1. The essence of taxes and their classification 2. General system of taxation 3. Simplified taxation system Analysis of methods of termination of business activity 1. Economic security of the enterprise 2. Restructuring and rehabilitation of the enterprise 3. Bankruptcy and liquidation of the enterprise
Assessment methods and criteria: The current control of learning results involves an oral survey, performance of calculation and situational tasks in practical classes and written testing. Final control involves conducting final testing.
Критерії оцінювання результатів навчання: Oral answers in practical classes - 20 points Execution and defense of the control work - 20 points Test control - 60 points
Порядок та критерії виставляння балів та оцінок: Criteria for evaluating the work of a student in a practical session (points): 1. Oral answer on the topic of the practical lesson - 3 2. Solving the problem at the board - 2 3. Preparation of an essay on the topic of a practical lesson and its report - 2 The total number of points for the practical lesson is -7 Evaluation criteria for test tasks (points): 1. Theoretical questions - 2 pcs - 3 points per question. 2. Test tasks - 5 pcs. - 2 points for the test 3. Practical task (task) - 4 points The total number of points for the control work is 20 Criteria for evaluating answers on the test control (points): I. 1-3. Test tasks of the 1st level of difficulty - 3 II. 4-9. Test tasks of the II level of difficulty - 6 III. Task - 15. The total number of points for the assessment control is 60
Recommended books: 1. Сидорова А. В. Бізнес-аналітика: навчально-методичний посібник / А.В. Сидорова, Д.В. Біленко, Н.В. Буркіна. - Вінниця: ДонНУ імені Василя Стуса. - 2019. - 104 с. 2. Господарський кодекс України від 16 січня 2003 р. № 436-ІV [Електронний ресурс]. – Режим доступу: http://zakon3.rada.gov.ua/laws/show/436-15 3. Тарасюк Г.М. Бізнес-план: розробка, обґрунтування та аналіз: [навч. посібник] / Г.М. Тарасюк. К.: Каравела, 2016. – 280 с. 4. Семенова К. Д. Бізнес-статистика: підручник / К.Д.Семенова, К.І. Тарасова. - К.: ФОП Гуляева В. М., 2018. - 210 с 5. Кущенко О.І. Бізнес-статистика: навчально-методичний посібник. - Харків: ХНУ імені В.Н. Каразіна, 2019. - 116 с. 6. Котлубай В. О. Практикум для проходження тренінг-курсів : «Створення власного бізнесу»; «Розробка конкурентної стратегії»; «Розвиток напрямів та інструментів міжнародного бізнесу» / В. О. Котлубай, О. В. Слободянюк, К. С. Нестерова. – Одеса, 2021. – 116 с. 7. Податковий кодекс України від 23 грудня 2010 року № 2856-IV [Електронний ресурс]. – Режим доступу: http://zakon3.rada.gov.ua/laws/show/2755-17 8. Стонер Джейс А.Ф., Долан Едвін Г. Вступ у бізнес: Перю з англ. / За ред. і вступ. ст. Й.С. Завадського. – К.: Вид-во Європ. ун-ту фін., інформ. систем, менеджменту і бізнесу, 2000. – 752 с. 9. Доброва Н.В. Основи бізнесу: навчальний посібник / Н.В. Доброва, М.М. Осипова. - Одеса: Бондаренко М. О., 2018. - 305 с.
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