VOL 6, No 56 (56) (2020)

VOL 6, No 56 (56) (2020)
The scientific heritage
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CONTENT
ECONOMIC SCIENCES
Voronov A.
ECONOMIC FEASIBILITY OF IMPLEMENTATION WASTE
EDGES OF GROUND FABRIC IN CONCRETE
CONSTRUCTIONS.........................................................3
Kaletnik G., Hontaruk Ya.
MODELING OF DEPENDENCE OF FINANCIAL AND
ECONOMIC RESULTS OF PROCESSING ENTERPRISES
OF VINNITSA REGION..................................................5
Ishchenko Ya.
PECULIARITIES OF NORMATIVE REGULATION OF
FORMATION AND ACCOUNTING OF EQUITY IN
COMPANIES: UKRAINIAN REALITIES .........................13
Karataeva T., Chirikov A.
ANALYSIS AND EVALUATION OF SOCIAL
ENTREPRENEURSHIP AMONG YOUNG PEOPLE.........19
Kilyushina M.
APPROACHES TO ASSESSING THE EFFECTIVNESS OF
ANTI-CORRUPTION COMPLIANCE SYSTEMS .............21
Koval N.
FEATURES OF CLASSIFICATION AND ACCOUNTING OF
FINANCIAL INVESTMENTS.........................................27
Novykova I., Kushyk-Strelnikov Y.
PERSONNEL MANAGEMENT OF A CONSTRUCTION
COMPANY IN MODERN CONDITIONS .......................36
Mykhailova Y., Valinkevych N., Kulikov О.
CONCEPTUAL PRINCIPLES AND MODERN METHODS
OF FORMING A SYSTEM FOR ASSESSING THE QUALITY
OF PERSONNEL MANAGEMENT OF CONSTRUCTION
COMPANIES...............................................................38
Kaletnik G., Okhota Yu.
TOOLS OF STATE REGULATION OF ECONOMIC
DEVELOPMENT OF AGRICULTURAL BUSINESS
ENTITIES ....................................................................44
Okorokova O., Sarantseva D., Guseva Yu.
CURRENT PROBLEMS OF LENDING TO SMALL AND
MEDIUM-SIZED BUSINESSES .....................................51
Utkin A.
ELABORATION OF THE BALANCED SCORECARD FOR
THE ASSESSMENT OF REGIONAL CLUSTER SYSTEM
DEVELOPMENT..........................................................54
Emelyanova O., Shershen I., Kravets M.
INFLUENCE OF INDIVIDUAL AND PERSONAL FACTORS
FOR THE PROCESS OF PROFESSIONAL ADAPTATION
OF STATE CIVIL EMPLOYEES ......................................57
Yadova N.
MODERN DIGITAL TECHNOLOGIES AND THEIR
IMPACT ON THE RUSSIAN ECONOMY .......................59

The scientific heritage No 56 (2020) 3
ECONOMIC SCIENCES
ЭКОНОМИЧЕСКАЯ ЦЕЛЕСООБРАЗНОСТЬ ВНЕДРЕНИЯ ОТХОДОВ КРОМКИ ГРУНТОВОЙ
ТКАНИ В БЕТОННЫЕ КОНСТРУКЦИИ
Воронов А.М.
Кандидат физико-математических наук, доцент,
доцент кафедры экономики и информационных технологий
Витебского филиала «Международного университета «МИТСО»
ECONOMIC FEASIBILITY OF IMPLEMENTATION WASTE EDGES OF GROUND FABRIC IN
CONCRETE CONSTRUCTIONS
Voronov A.
Candidate of Physical and Mathematical Sciences, Associate Professor,
Associate Professor of the Department of economics and information technolgies
Vitebsk branch of the "International University" MITSO "
DOI: 10.24412/9215-0365-2020-56-6-3-4
Аннотация
Целью статьи является экономическое обоснование внедрения в бетонные конструкции отходов
кромки грунтовой ткани.
Снижение себестоимости продукции – основной фактор увеличения прибыли и повышения дохода
хозяйственной деятельности предприятия. Уровень и динамика себестоимости позволяют оценить рацио-
нальность использования находящихся в распоряжении предприятия производственных ресурсов. Значе-
ние показателя себестоимости продукции еще более возрастает с переходом предприятия на полный хо-
зяйственный расчет, самоокупаемость и самофинансирование. Всё это подтверждает актуальность данной
проблемы.
Abstract
The purpose of the article is the economic justification of the introduction of the edge of soil fabric into
concrete structures.
Reducing the cost of production is the main factor in increasing profits and increasing the income of the
economic activity of the enterprise. The level and dynamics of the prime cost make it possible to assess the ration-
ality of using the production resources at the disposal of the enterprise. The value of the indicator of the cost of
production increases even more with the transition of the enterprise to full cost accounting, self-repayment and
self-financing. All this confirms the urgency of this problem.
Ключевые слова: метод удельных показателей, бетонные конструкции, кромка грунтовой ткани, тех-
нология смешивания и вибрации, свободная отпускная цена, себестоимость, экономическая целесообраз-
ность.
Keywords: method of specific indicators, concrete structures, edge of soil fabric, mixing and vibration tech-
nology, free selling price, cost price, economic feasibility.
Материал и методы. Бетонные конструкции,
выполненные с использованием отходов кромки
грунтовой ткани по технологии смешивания и виб-
рации, обладают значительными преимуществами
по сравнению с обычными:
- практически полностью исключается усадоч-
ное трещинообразование;
- исключается расслоение смеси при формова-
нии и особенно транспортировании;
- увеличивается прочность на сжатие на 24 %,
что подтверждается актами испытаний образцов.
Метод удельных показателей. Метод удельных
показателей относится к наиболее простым и при-
меняется для сложно- технической продукции, если
можно выделить один качественный основной по-
казатель, от которого зависит цена [1].
Результаты и их обсуждение. Первоначально
рассчитывается удельная цена на единицу пара-
метра:
(1)
где Цб – цена базисного изделия, в стоимост-
ных единицах,
Пб – величина параметра базисного изделия.
Цена нового изделия
(2)
Расчет отпускной цены. Отпускная цена еди-
ницы продукции состоит из:
- полной себестоимости продукции;
- прибыли;
- налога на добавленную стоимость (НДС).
Свободная отпускная цена (с НДС) бетонного
изделия
Цотп= 8руб ⎯ свободная отпускная цена с
НДС, руб.
Цена без НДС:

4 The scientific heritage No 56 (2020)
– свободная отпускная цена с НДС,
руб;
– ставка НДС (в соответствии с законо-
дательном Республики Беларусь), %.
Себестоимость
– цена без НДС, руб;
R – норматив рентабельности, %
Прибыль
Свободная отпускная цена (с НДС) бетонного
изделия с дробленой кромкой грунтовой ткани,
Цотп= 8,36 руб ⎯ свободная отпускная цена с НДС,
руб.
Цена без НДС
– свободная отпускная цена с НДС,
руб; – ставка НДС (в соответствии с законо-
R – норматив рентабельности, %
Прибыль
Свободная отпускная цена фибры из стеклово-
локна (с НДС), Цотп= 9,30 руб – свободная отпуск-
ная цена с НДС, руб.
Цена без НДС
– свободная отпускная цена с
НДС, руб;
– ставка НДС (в соответствии с законо-
R – норматив рентабельности, %.
Прибыль
Таблица 1
Технико-экономические показатели проектируемого процесса получения бетонных материалов
Показатели
Значение показателя
Бетонные изде-
лия без отходов
Бетонные изделия с
отходами грунтовой
ткани
Бетонные изделия с
фиброй из стеклово-
локна
1 2 3 4 5 6
Себестоимость еди-
ницы продукции, руб.
5,56 5,57 6,2 100,18 11,51
Отпускная цена с НДС,
руб.
8 8,36 9,30 104,5 16,25
Рентабельность про-
дукции, %.
20 25 ⎯
Планируемая прибыль
в цене, руб.
1,11 1,4 1,55 126,13 139,64
Заключение. Таким образом, при увеличении
себестоимости бетонные изделия с отходами на
0,18 % отпускная цена увеличилась на 4,5 %, а в
свою очередь, прибыль увеличилась на 26,13 %.
Следовательно, увеличение отпускной цены бетон-
ного изделия с отходами кромки грунтовой ткани с
более высоким качеством, экономически целесооб-
разно.
Список литературы
1. Нетрадиционные пути использования от-
ходов легкой промышленности. Автор: Коган А.Г.
[Электронный ресурс]. – Режим доступа:
http://rustm.net/catalog/article/1845.html – Дата до-
ступа : 13.12.2020

MODELING OF DEPENDENCE OF FINANCIAL AND ECONOMIC RESULTS OF PROCESSING
ENTERPRISES OF VINNITSA REGION
Kaletnik G.
Doctor of Economic Sciences, Professor, Academician of NAAS of Ukraine, Head of the Department of Ad-
ministrative Management and Alternative Energy Sources,
Vinnytsia National Agrarian University
Hontaruk Ya.
assistant of the department of agrarian management and marketing,
Vinnytsia National Agrarian University
DOI: 10.24412/9215-0365-2020-56-6-5-13
Аbstract
Approaches to structural changes at industrial enterprises of agrarian and industrial complex are investigated.
Approaches to the development of a modeling algorithm at the enterprises of the agro-industrial complex industry
are analyzed. A set of factors that directly or indirectly affect the effectiveness of the restructuring of enterprises
in the processing industries of agriculture. The most significant factors that have an impact on the restructuring
measures are identified. A factor analysis of the impact on the formation of profits of the leading processing en-
terprises in the region (LLC "Litynsky Dairy Plant" and PJSC "Vinnytsia Oil and Fat Plant"). The concept of
development of enterprises of processing branches of agrarian and industrial complex is developed, which should
be based on the accurately defined and formulated purpose of restructuring of the enterprise and influence of
separate factors on financial and economic indicators of activity.
Keywords: restructuring, factors, agro-industrial processing industry, model, profitability, costs, algorithm.
Formulation of the problem. Peculiarities of
economic development in the context of globalization
are its nonlinearity and instability. The desire of public
authorities to achieve at least some stabilization of eco-
nomic processes requires modern approaches to their
analysis and evaluation, which is justified by the high
frequency of changes and abrupt cycles both in isolated
cases and in systemic transformations at different
stages of enterprise development. The dynamics of re-
cessions in the state economy (resulting in reduced ef-
ficiency of enterprises) along with trends in some in-
dustries and the decline of others requires the develop-
ment of clear methods for modeling the factor impact
of restructuring measures on the efficiency of pro-
cessing enterprises. Ignorance or inability to identify
the main factors of influence gives the effects of under-
estimation of real processes, which greatly complicates
the actual perception of the results of the processing en-
terprises of agriculture. Restructuring processes that
take place in the processing industries of the Vinnytsia
region have a direct impact on the efficiency of enter-
prises. Modeling the efficiency of agro-industrial pro-
cessing enterprises has a decisive influence on the de-
velopment of the agro-industrial processing sector.
Analysis of recent research and publications. A
significant contribution to the development of the the-
oretical foundations of modeling in business was made
by Kaletnik GM [1,2]. Broyaki AA, Kovalenko OO are
devoted to the study of food industry development
trends. [2]. Modeling and forecasting of the level of en-
ergy independence of the agro-industrial complex of
Ukraine is investigated by Goncharuk IV [3], Theoret-
ical bases of using methods of mathematical modeling
are revealed by Shmoilova RA and Lukyanenko IG [4-
5]. However, the practical use of theoretical develop-
ments of scientists in modeling the activities of pro-
cessing enterprises in the agro-industrial complex of
Vinnytsia region would allow in practice to use the de-
veloped methods, which reveals the relevance of the
study.
The purpose of the article is to model the impact
of certain factors on the financial and economic perfor-
mance of the leading enterprises of the processing sec-
tor of the agro-industrial complex of Vinnytsia and as-
sess the factors influencing the restructuring of these
enterprises.
Presenting main material. Limited resources of
agro-industrial processing enterprises and the presence
of periodic crisis excitements require the use of special
methods in the development of structural reorientation
strategies for a comprehensive analysis of the quality of
structures, quantitative assessment of factor influences
on performance [5, p. 210].
The methodology, which is based on econometric
methods, is based on the substantiation of causal rela-
tionships and the mathematical and statistical apparatus
of quantitative calculations. The application of these
methods can primarily be justified by the ability to
identify the main trends in the processing industry of
the agro-industrial complex on the basis of a number of
data generated from indicators of real statistics. When
applying this approach, the formation of final evalua-
tions of the efficiency of processing enterprises of agro-
industrial complex is reproduced [6].
At the same time, one of the most powerful re-
search methods is the methods of economic and math-
ematical modeling. The construction of a model for as-
sessing structural changes should, on the scientific ba-
sis of systems analysis, anticipate the factor influence
of regulatory indicators on the main evaluation crite-
rion - the profitability of the industry.
During 2015-2018, there were fluctuations in the
main indicators that affect the activities of processing
enterprises in the agro-industrial complex of the region
(Table 1). The main economic indicator that character-

izes the efficiency of the processing sector is profit. Ac-
cordingly, the level of industry profits is affected by:
the number of enterprises, net profit, personnel costs,
equity, current accounts payable, sales and capital in-
vestment.
Table 1
The main financial indicators of the processing enterprises of the agro-industrial complex
Years
Net profit before tax,
thousand UAH
Return on
assets, %
Cost of production,
thousand UAH
Staff costs, thousand UAH
Depreciation,
thousand UAH
2015 -157057,9 -0,8315949 21228821,4 1340552,7 2357114,7
2016 181778,4 0,77462782 31709693,4 1454269,4 3042924,3
2017 2600967,8 7,59003966 44167433,5 2634498,8 4246613,8
2018 1636062,6 3,84211233 49310522,5 3647099,3 5185866,8
Source: [7].
Using the Microsoft Excel package, namely the
Corell function, a matrix of the dependence of the level
of profit on possible influencing factors was formed
(Table 2).
Accordingly, the model can be stated that the main
impact on the profit of agro-industrial enterprises are
factors in which the degree of correlation is from 0.8 to
1, namely, return on assets, cost of production and de-
preciation of fixed assets. It should also be noted the
high degree of interdependence between individual fac-
tors, which requires the construction of a multifactorial
linear regression equation.
Table 2
Matrix of correlation analysis of the influence of factors on the profitability of agro-industrial enterprises
Net profit
before tax,
thousand
UAH
Return
on
assets,
%
Cost of pro-
duction,
thousand
UAH
Staff costs, thousand UAH
Depreciation,
thousand UAH
Net profit before tax, thousand UAH 1
Return on assets, % 0,99 1
Cost of production, thousand UAH 0,86 0,82 1
Staff costs, thousand UAH 0,76 0,68 0,93 1
Depreciation, thousand UAH 0,81 0,74 0,98 0,98 1
Source: own research
"Linear" function, the values of the coefficients of
influence of individual factors on the level of
profitability of processing enterprises of agro-industrial
complex were determined (Table 3).
Table 3
Coefficients of the multifactor regression equation
b3 b2 b1 b0
0,851851459 -0,082941 349374,1 -165356,54
Therefore, based on the mathematical calculations
of the linear regression equation will look like this:
Y = -165356,54 + 349374,1x1-0,082941x2 +
0,851851459x3, where:
x1 - return on assets;
x2 - cost of production;
x3 - depreciation of fixed assets.
Based on the multifactor regression equation, it is
possible to state a positive impact on the amount of
depreciation of fixed assets and return on assets and a
slight negative impact on the cost of production. The
interconnectedness of these factors for the agro-
industrial complex indicates the inefficient use of fixed
assets by individual enterprises.
About 30% of agro-industrial enterprises during
the study period worked at a loss (Table 4). There are
also companies in the industry that use almost no fixed
assets. There are a significant number of distilleries and
some sugar factories, which are in the process of
closing, which leads to incomplete use of fixed assets,
which negatively affects the level of return on assets,
and, consequently, the profitability of the industry.
Obsolete fixed assets that are not used during the study
period at the enterprises of the industry, were removed
from the balance sheet, but this process through
measures of financial and organizational restructuring
must be developed while updating the assets of
enterprises.

Table 4
Financial results before taxation of agro-industrial processing enterprises, UAH thousand
Years
Financial result
(balance)
Businesses that made a profit Businesses that received damage
In % to the total num-
ber of enterprises
financial result
In % to the total
number of enter-
prises
financial result
2015 -157057,9 69,5 562476,4 30,5 719534,3
2016 181778,4 72,6 688022,4 27,4 506244,0
2017 2600967,8 72,2 3006849,5 27,8 405881,7
2018 1636062,6 71,3 1939247,7 28,7 303185,1
[Source: 7]
It should also be noted a significant negative value
of unpredictable factors, which should include unstable
socio-economic and political factors. As well as some
cases of raiding, such as the raid on the UGPK
"Nemiroff" in 2014.
To verify the reliability of the constructed
multifactor regression equation, we check the actual
value of the profit for the analyzed period with the
calculation (Fig. 1).
Fig. 1. - Comparison of the actual and estimated value of the level of profitability of agro-industrial enterprises
Based on these calculations, we can confirm the
reliability of the built model in general for the pro-
cessing industry of the Vinnytsia region. In order to
predict in the short term factors affecting the amount of
profit, Microsoft Excel package was used, namely the
function "Trend" determined the gradual growth of all
factors in 2019- 2021. Due to the use of the multifactor
linear regression equation, a forecast of the change in
the volume of profit of the processing industry of agro-
industrial complex was made (Table 5).
Table 5
Forecasting changes in profits of agro-industrial enterprises and factors of influence
Years
Net income before tax, thousand
UAH
Return on assets,
%
Cost of production, thousand
UAH
Depreciation, thousand
UAH
2019 2829363,2 8,1 60779828,5 6130616,4
2020 3548032,2 9,6 69580243,1 7202087,6
2021 3742413,9 9,8 77886440,6 8144088,9
Source: [7]
Based on the forecast data, the return on equity is
expected to increase due to the renewal of fixed assets
and increase depreciation due to the increase and
efficient use of the existing assets of the balance of the
processing industry, which will ensure stable growth in
net profit. To adapt the relevant methodology, the
enterprises analyzed the factors of influence on the
profits of the leading processing enterprises of the
Vinnytsia region agro-industrial complex - Vinnytsia
Oil and Fat Plant Private Joint-Stock Company and
Litynsky Dairy Plant LLC. Net profit from operating
activities of PJSC "Vinnytsia Oil and Fat Plant" during
2015-2019 tends to decrease (Table 6).
Table 6
Financial indicators of PJSC "Vinnytsia Oil and Fat Plant" are based
Years
Financial result
from operating
activities,
thousand UAH
Administrative
expenses,
thousand UAH
Sales costs,
thousand
UAH
Other operat-
ing expenses,
thousand
UAH
Gross
profit,
thousand
UAH
Other operat-
ing income,
thousand
UAH
Cost,
thousand
UAH
2015 323287 18095 37663 39941 388325 30661 1376600
2016 182170 24503 135431 64352 339287 67169 3138712
2017 44784 30058 126127 121127 158407 74121 3452064
2018 78067 37274 78239 128549 105423 60572 2436258
2019 119610 45107 79808 116938 71814 50429 1690515
Deviation,
+, -
-203677 27012 42145 76997 -316511 19768 313915
Source: formed on the basis of financial statements of PJSC "Vinnytsia Oil and Fat Plant"
-208711,9 67379,7
2440621,2 1504726,2
-208600,9 6739,7 2400521,2 1504506,2
-5000000
0
5000000
2015 2016 2017 2018
The actual value of the profit, thousand UAH Estimated value of profit, thousand UAH

Corell function, a matrix of the dependence of the re-
sults of operational activities on possible factors of in-
fluence was formed and a corresponding matrix was
constructed (Table 7).
Based on the constructed matrix, it is determined
that the main impact on the financial result have: gross
profit, other operating expenses and income.
influence of certain factors on the financial result of the
operating activities of PJSC "Vinnytsia Oil and Fat
Plant" were determined.
Fisher's test has a value of 203.8, which indicates
a high level of correctness of the equation (Table 8).
Table 7
Matrix of correlation analysis of the influence of factors on the financial result from the operating activities of
PJSC "Vinnytsia Oil and Fat Plant"
Financialresultfromoperating
activities,thousandUAH
Administrativeexpenses,thousand
UAH
Salescosts,thousandUAH
Otheroperatingexpenses,thousand
UAH
Grossprofit,thousandUAH
Otheroperatingincome,thousand
UAH
Cost,thousandUAH
Financial result from operating activities, thousand
UAH
1
Administrative expenses, thousand UAH -0,69404 1
Sales costs, thousand UAH -0,58617 0,0763 1
Other operating expenses, thousand UAH -0,941630,8392040,289116 1
Gross profit, thousand UAH 0,834525-0,94492 -0,1192 -0,96102 1
Other operating income, thousand UAH -0,820260,2616610,9228950,582685-0,3863 1
Cost, thousand UAH -0,62407 -0,062440,9249140,331472 -0,092 0,94621510 1
Table 8
Coefficients of the multifactor regression equation for PJSC "Vinnytsia Oil and Fat Plant"
b3 b2 b1 b0
-2,72272172 0,02460139 -1,8504 472705,3
0,508044622 0,17738381 0,725109 84003,52
0,998367598 8873,1041 #Н/Д #Н/Д
203,8646891 1 #Н/Д #Н/Д
48152009593 78731976,3 #Н/Д #Н/Д
Therefore, based on the performed mathematical
calculations, the linear regression equation will look
like this:
Y = -472705,3-1,8504x1 + 0,024x2-2,722x3,
where:
x1 - other operating expenses;
x2 - gross profit;
x3 - other operating income.
value of the financial results of the enterprise for the
analyzed period with the calculation (Fig. 2).

Fig. 2. - Comparison of the actual and estimated value of the financial result of PJSC "Vinnytsia Oil and
Fat Plant"
Based on these calculations, we can confirm the
reliability of the constructed model for PJSC
"Vinnytsia Oil and Fat Plant"
Therefore, in order to maximize the profits of the
company you need to optimize other operating income
and expenses. Other operating costs of PJSC
"Vinnytsia Oil and Fat Plant" include: research and
development costs; cost of sold foreign currency; cost
of sold inventories; the amount of bad receivables and
deductions to the provision for doubtful debts; losses
from operating exchange differences.
As the amount of net revenue in 2019 was over 1.7
billion hryvnias, the total amount of exports was 1.2
billion hryvnias. (the share of exports in total sales -
68%) there is a significant receivable due to delays in
payment for shipped products. The instability of the
foreign exchange rate also makes its adjustments in the
formation of income and expenses of the enterprise.
The company also invests significant funds and
production restructuring, the essence of which is to
create ancillary production for processing sunflower
husks. The project is at the stage of development of
design and estimate documentation. Currently, the
company's management is deciding on the financing of
the project, the estimated cost of which will be about 20
million US dollars, and the estimated payback period is
5 years. Vinnytsia OZHK will need 18 months to
implement it. Projected volumes of production of
"green" electricity - from 7 to 9 MW, it will be sold to
the grid at a "green" tariff. The capacity of the
cogeneration unit will be determined by the fuel
balance, as currently part of the sunflower husk is used
by the company for its own needs, and the excess is
granulated and sold as fuel.
Therefore, to reduce the negative impact of costs
on the expansion of production management, it is
advisable to optimize development costs, take into
account when drawing up contracts of currency
fluctuations in the domestic market and optimize the
level of receivables, ie optimize other operating income
and expenses.
The dairy industry of Vinnytsia region is one of
the most powerful in the country, one of the leading
enterprises is Litynsky Dairy Plant LLC. This company
has repeatedly been recognized as the best producer of
dairy products in Vinnytsia region. In 2019, Bilozgar
™ received two awards in the competition "Names that
are trusted", and in the nomination "Dairy Brand 2019",
in the title "Only the first". Our company was also
awarded a prize for active participation in the program
of economic patriotism "I love my Vinnytsia!"
The analysis of the formation of key performance
indicators indicates a dynamic growth of enterprise
profits. Especially this trend can be traced back to 2017
(Table 9).
2015; 324870,3909
2016; 179092,7512 2017; 50658,03628
2018; 72511,04494
2019; 120785,7767
2015; 323287,00
2016; 182170,00
2017; 44784,00
2018; 78067,00
2019; 119610,00
0
50000
100000
150000
200000
250000
300000
350000
2015 2016 2017 2018 2019
Estimated financial result The actual value of the financial result

Table 9
Based financial indicators of Litynsky Dairy Plant LLC
Years
Financialresultfromoperat-
ingactivities,thousandUAH
Administrativeexpenses,
thousandUAH
Salescosts,thousandUAH
Otheroperatingexpenses,
thousandUAH
Grossprofit,thousandUAH
Otheroperatingincome,
thousandUAH
Cost,thousandUAH
2015 9189 3245 15420 4201 28147 4797 231412
2016 10199 3628 16720 4399 30149 4797 259142
2017 11895 4384 21112 2748 36860 3279 334070
2018 22974 5081 27905 26889 61367 24182 409276
2019 24711 5507 36102 11103 67156 10267 464374
Deviation, +, - 15522 2262 20682 6902 39009 5470 232962
Source: formed on the basis of financial statements of LLC "Litynsky Dairy Plant"
After modeling using the Microsoft Excel
package, namely the Corell function, a matrix of the
dependence of the results of operational activities on
possible factors of influence was formed and a
corresponding matrix was constructed (Table 10).
Based on the constructed matrix, it is determined
that the main impact on the financial result have:
administrative costs, marketing costs, gross profit, and
cost of production.
influence of individual factors on the financial result of
the operating activities of LLC "Litynsky Dairy Plant"
were determined. Fisher's test has a value of 153.9,
which indicates a high level of correctness of the
equation (Table 11).
Table 10
Matrix of correlation analysis of the influence of factors on the financial result from the operating activities of
LLC "Litynsky Dairy Plant"
Financial re-
sult from op-
erating activ-
ities, thou-
sand UAH
Administrative
expenses,
thousand UAH
Sales costs,
thousand
UAH
Other oper-
ating ex-
penses,
thousand
UAH
Gross
profit,
thousand
UAH
Other op-
erating in-
come,
thousand
UAH
Cost,
thousand
UAH
Financial result from
operating activities,
thousand UAH
1
Administrative
expenses, thousand
UAH
0,947 1
Sales costs, thousand
UAH
0,957 0,966 1
Other operating ex-
penses, thousand
UAH
0,766 0,624 0,551 1
Gross profit,
thousand UAH
0,998 0,962 0,970 0,738 1
Other operating in-
come, thousand
UAH
0,754 0,608 0,535 0,998 0,725 1
Cost, thousand UAH 0,958 0,997 0,981 0,616 0,972 0,600 1
Therefore, based on the mathematical calculations
of the linear regression equation will look like this:
Y = -6433.03 + 6.74x1 + 0.18x2 + 0.53x3-0.1x4,
where
x1 - administrative costs;
x2 - sales costs;
x3 - gross profit;
x4 - cost.

Table 11
Coefficients of the multifactor regression equation for Litynsky Dairy Plant LLC
b4 b3 b2 b1 b0
-0,10 0,53 0,18 6,74 -6433,03
0,108044622 0,57738381 0,725109 640003,52 #Н/Д
0,998877598 8873,1041 #Н/Д #Н/Д #Н/Д
153,9646891 1 #Н/Д #Н/Д #Н/Д
6258000 42851976,3 #Н/Д #Н/Д #Н/Д
value of the financial results of the enterprise for the
analyzed period with the calculation. Based on these
calculations, we can confirm the reliability of the
constructed model for LLC "Litynsky Dairy Plant"
(Fig. 3)
Fig. 3. - Comparison of the actual and estimated value of the financial result of LLC "Litynsky Dairy Plant"
Thus, all factors except cost have a positive effect.
The positive impact of the growth of administrative
costs is explained by the restructuring of the enterprise
carried out in 2017, associated with the change of
organizational and legal form from PJSC to LLC and
the reforms in the management of the enterprise. The
increase in sales costs also has a positive effect, as these
costs are mainly directed to advertising activities and
the creation of its own retail network. The growth of
gross profit is a consequence of an effective set of
measures for production restructuring and growth of
the share of own raw materials coming to the enterprise
from POSP Napadivske ”. This enterprise as of 2020
has more than 2.2 thousand heads of dairy herd with a
capacity of 23 tons per day, which provides a
significant need for raw milk enterprises. The negative
impact of rising production costs is due to higher prices
for means of production and a decrease in the share of
exports to Russia. However, ongoing measures are
being taken to optimize costs and access global
markets.
The plant's products are exported abroad to
Moldova, Pakistan, Yemen, Algeria, Syria, Egypt,
Bangladesh, Vietnam, Mauritania, the Philippines,
Singapore and China.
Skimmed milk powder, demineralized whey
powder and hard cheeses are supplied to foreign
markets. TM "Bilozgar" has established business
relations with India, where they began to ship butter.
The main work is done through official product
traders. In particular, close and long-term ties have
been established with Singaporean business circles.
The company's partners are a number of well-known
global companies with which direct contracts have
been concluded.
However, the strongest trade relations are
established mainly with neighboring countries -
Moldova, Azerbaijan, Georgia, Kazakhstan.
Thus, the growth of profitability of LLC "Litynsky
Dairy Plant" can be ensured by a set of measures with
the development of export supplies abroad while
increasing the volume of milk production in POSP
"Napadivske", which meets world quality standards.
Further increase in sales costs due to the expansion of
its own sales network.
The effectiveness of a comprehensive
restructuring of processing enterprises in agriculture
depends on a number of factors that have a direct or
indirect impact on the effectiveness of restructuring.
These factors can be divided into environmental factors
and internal economic factors of individual enterprises
in the processing industries of agriculture.
External factors include factors that collectively
affect the processing industries of agriculture. These
include:
1. regulatory and legal regulation of restructuring
processes by relevant regulations and their feasibility in
modern business conditions;
9102
10174
11890
22950
24702
9189
10199
11895
22974
24711
0
5000
10000
15000
20000
25000
30000
2015р. 2016р. 2017р. 2018р. 2019р.
The actual value of profit Estimated value of profit

2. investment and innovation attractiveness of
enterprises of processing branches of agro-industrial
complex, which includes a number of indicators, such
as profitability of enterprises of the branch, conformity
of products to quality standards, use of innovative
technologies, etc .;
3. socio-economic situation in the country
(inflation rate, political stability, general indicators of
economic development in general, etc.);
4. raw material base (availability of suppliers of
high quality agricultural raw materials and the level of
production links);
5. export orientation of the food sector of the
economy;
6. compliance with environmental safety in the
industry;
7. the effectiveness of the proposed organizational
and legal structure;
8. the level of integration into production and
market processes (Fig. 5) [4].
Fig. 5. - Factors influencing the effectiveness of restructuring
Source: own development
When studying the degree of positive or negative
influence of factors on the efficiency of restructuring at
the enterprises of processing branches of agro-
industrial complex it is expedient to use the following
algorithm:
Св = F * n,
Where F is the strength of the positive factor
(negative) from 5 to -5;
n is the probability of maintaining the influence of
the factor in the medium term (from 0 - 1) [4].
The content of the influence of these factors
should be investigated on the basis of data from the pro-
cessing industry of the agro-industrial complex of Vin-
nytsia region.Therefore, when taking measures to re-
structure the enterprises of processing industries of
agro-industrial complex, the impact of factors can be
assessed as follows:
1. The raw material base for these enterprises is
quite developed so the impact of this factor can be esti-
mated at 5 the probability of its preservation in the fu-
ture is 1;
2. The socio-economic situation of the state, pri-
marily for investors at present is not favorable enough
so the impact of this factor can be estimated at 2, and
the degree of possibility of maintaining the impact of
0.4;
3. The degree of investment and innovation attrac-
tiveness of enterprises at present in Vinnytsia region
can be estimated at 4, and the possibility of preservation
at 0.6;
4. Currently, the legal regulation of restructuring
processes in the state is undergoing a process of re-
newal. In order to improve the regulatory legislation in
the field of financial restructuring, the Verkhovna Rada
adopted in the first reading the draft Law of Ukraine
"On Financial Restructuring", which is designed to
overcome the negative consequences in the financial
sector caused by financial crises in Ukraine's economy.
international financial organizations. The degree of in-
fluence of this factor can be estimated at 4, and the
probability of survival at 0.8;
5. The influence of the factor of export orientation
can also be decisive. A significant part of the products
of the agro-industrial processing industry is aimed at
exports, which in turn makes it possible to attract for-
eign investment during the restructuring. The influence
of the factor can be estimated at 5, and the probability
of survival at 0.8;
6. Compliance with environmental safety at the
enterprises of the studied industry can be estimated at
5, and the probability of preservation at 0.8;
7. The level of existing integration of the enter-
prise into market relations is also important, at present
it can be estimated at 4, and the probability of preser-
vation at 0.7;
8. The effectiveness of organizational and legal
forms of management as shown in the table also largely
depends on the effectiveness of restructuring, the im-
pact of this factor can be estimated at 4, and the proba-
bility of preservation at 0.7.
Thus, the developed methodology indicates that
most factors are currently sufficiently favorable for the
effective restructuring of enterprises in the agro-indus-
trial complex, but the probability of maintaining their
positive impact wants to be higher.
A clear example of an effective restructuring pro-
cess is PJSC "Litynsky Dairy Plant". Having attracted
investments, changed its organizational and legal form,
renewed production and mastered new markets, the
Investment and
innovation
attractiveness
Factors influencing the effectiveness of restructuring
Socio-economic
situation in the
country
Regulatory
regulation of
restructuring
Raw material
base
Export orientation
of the processing
sector
Compliance with
environmental
safety in the
industry
The effectiveness
of the proposed
organizational and
legal structure
Level of
integration into
production and
market processes

company became one of the leaders in the dairy indus-
try.
Conclusions. A factor analysis of the impact on
the formation of profits of the leading processing enter-
prises in the region (LLC "Litynsky Dairy Plant" and
PJSC "Vinnytsia Oil and Fat Plant"). At the first enter-
prise, the main factor that positively affects the for-
mation of profits is the growth of administrative costs,
the growth of which is aimed at improving manage-
ment, including a subsidiary of POSP "Napadivske",
which provides a significant part of the dairy plant's
needs in high quality raw materials. Unprofitable oper-
ating activities of PJSC "Vinnytsia Oil and Fat Plant"
are associated with a significant investment in modern-
ization and restructuring of production. So at present at
the enterprise the project which essence consists in cre-
ation of auxiliary production on processing of sun-
flower husk is realized. The project is at the stage of
development of design and estimate documentation.
Currently, the company's management is deciding on
the financing of the project, the estimated cost of which
will be about 20 million US dollars, and the estimated
payback period is 5 years. Vinnytsia OZHK will need
18 months to implement it. Projected volumes of pro-
duction of "green" electricity - from 7 to 9 MW, it will
be sold to the grid at a "green" tariff. Investments in this
project and other modernization measures are not fully
covered by the profit from the sale, but in the long run
their implementation will increase the level of profita-
bility of the enterprise.
The development of the concept of development
of enterprises of processing branches of agro-industrial
complex should be based on the clearly defined and for-
mulated purpose of restructuring of the enterprise and
include the following questions:
- analysis of external and internal factors influenc-
ing the economic activity of the restructuring object;
- choice of option (type) of enterprise restructur-
ing;
- substantiation of strategic development of the en-
terprise;
- assessment of the possibility of overcoming dif-
ficulties during the restructuring period;
- development of a business plan for an enterprise
that has undergone a restructuring procedure.
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PECULIARITIES OF NORMATIVE REGULATION OF FORMATION AND ACCOUNTING OF
EQUITY IN COMPANIES: UKRAINIAN REALITIES
Ishchenko Ya.
Candidate of Economic Sciences, Associate Professor
Vinnytsia National Agrarian University,
Ukraine
DOI: 10.24412/9215-0365-2020-56-6-13-19
Abstract
The publication is devoted to solving the problem of proper legal support and disclosure of information on
equity transactions in the accounting system of agricultural enterprises. Based on the study of regulations, the
existing approaches to defining the concept of "equity" are summarized. The changes of normative regulation of

activity of limited liability companies and joint-stock companies which lead to necessity to make changes to con-
stituent documents and internal regulations of the account are outlined.
Elements of the organizational and methodological component of the accounting policy on equity are offered,
which will allow to agree on the provisions of the accounting policy and constituent documents, in order to satisfy
the interests of users regarding information on equity. An indicative section of the order on accounting policy has
been developed, which will regulate the accounting of equity in companies.
Keywords: equity, authorized capital, limited liability companies, joint stock companies, accounting policy,
charter, legal regulation, accounting, reporting.
Formulation of the problem. The structure and
dynamics of equity is the basis for determining the in-
dicators that characterize the financial condition and fi-
nancial stability of the enterprise. Information support
for effective management of equity of the enterprise is
formed mainly by the system of accounting and finan-
cial reporting.
Reliable and complete disclosure in the financial
statements of information about the amount and com-
position of equity is essential for an objective assess-
ment of the financial condition and efficiency of the en-
terprise and for further decisions by owners, investors,
creditors and other users of information.
In recent years, some changes have been made in
the order of reflection in the accounting of equity of the
enterprise, which requires a detailed analysis and eval-
uation of changes to find ways to improve the account-
ing of equity of the enterprise.
Analysis of recent research and publications.
Problems of effective management of enterprises of the
agricultural sector of the economy of various organiza-
tional and legal forms were considered in the works of
leading domestic scientists, in particular G.M. Kaletnik
[1], V.A. Mazur [2] The works of such scientists as
N.M. Gudzenko [3], V.M. Zhyk, Н.Г. Zdyrko [4], T.G.
Kaminska [5] and others. However, with the adoption
of the Laws "On Joint Stock Companies" dated
17.09.2008 [6], "On Amendments to the Law of
Ukraine" On Accounting and Financial Reporting in
Ukraine "to improve certain provisions" dated
05.10.2017 [7 ] and "On Limited and Additional Lia-
bility Companies" dated 06.02.2018 [8], changed the
requirements for the formation of equity and its reflec-
tion in accounting and financial reporting in the direc-
tion of approximation to international practice and the
requirements of international accounting standards.
This requires a detailed analysis and assessment of the
changes that have taken place in the legal field, the
identification of existing problems of accounting for
equity and finding ways to improve it.
Formulation of the goals of the article. There-
fore, the purpose of this publication is to study the legal
regulation of the formation and accounting of equity, in
particular in companies of various organizational and
legal forms, as well as the development of organiza-
tional principles of its accounting.
Presentation of the main research material.
Business associations are one of the most common or-
ganizational and legal forms of management in the ag-
ricultural sector of Ukraine's economy (Table 1).
Table 1
The number of enterprises of Ukraine that carried out agricultural activities, by organizational and legal forms of
management
Organizational and legal forms of management
Years
2012 2013 2014 2015 2016 2017 2018
Total count 49415 49046 46199 45379 47697 45558 49208
Business associations 8235 8245 7750 7721 8700 6967 7018
Private enterprises 4220 4095 3772 3627 3752 3215 3302
Cooperatives 848 809 674 596 738 448 434
Farms 34035 34168 33084 32303 33682 34137 37666
State-owned enterprises 296 269 228 241 222 199 192
Enterprises of other forms of management 1781 1460 691 891 603 592 596
As a percentage of the total
Total count 100,0 100,0 100,0 100,0 100,0 100,0 100,0
Business associations 16,7 16,8 16,8 17,0 18,2 15,3 14,2
Private enterprises 8,5 8,3 8,2 8,0 7,9 7,1 6,7
Cooperatives 1,7 1,6 1,4 1,3 1,5 1,0 0,9
Farms 68,9 69,7 71,6 71,2 70,6 74,9 76,6
State-owned enterprises 0,6 0,6 0,5 0,5 0,5 0,4 0,4
Enterprises of other forms of management 3,6 3,0 1,5 2,0 1,3 1,3 1,2
Source: [9]
In 2018, out of 49,208 business entities engaged in
agricultural activities, 7,018 had the status of business
associations. This is more than 14% of the total number
of enterprises. At the same time, the companies used
14.3 million hectares of agricultural land, which is 47%
of the area of privately owned agricultural land [9].
According to Art. 113 of the Commercial Code of
Ukraine, a business company is a legal entity whose au-
thorized capital is divided into shares between the par-
ticipants. Business partnerships can be established in
the form of a general partnership, limited partnership,
limited or additional liability company, joint stock
company.
The most common in agriculture of Ukraine are

such organizational and legal forms of companies as
limited liability companies and joint stock companies.
The Commercial Code of Ukraine defines a lim-
ited liability company as a business company that has a
share capital divided into shares, the size of which is
determined by the constituent documents, and is liable
for its obligations only with its property. Members of
the company who have paid their contributions in full,
bear the risk of losses associated with the activities of
the company, within their deposits [10].
A joint stock company, according to paragraph 2
of Article 80 of the Commercial Code of Ukraine, is a
company that has a share capital divided into a certain
number of shares of equal nominal value, and is liable
for liabilities only property of the company, and share-
holders bear the risk of losses, related to the activities
of the company, within the value of their shares, except
as provided by law [10].
Joint-stock companies by type are divided into
public joint-stock companies and private joint-stock
companies. Public joint-stock company - a joint-stock
company in respect of which a public offer has been
made and / or whose shares have been admitted to trad-
ing on the stock exchange in terms of inclusion in the
stock exchange register [6].
According to the current legislation, a private
joint-stock company is a joint-stock company that has
the authorized (composed) capital divided into a certain
number of shares of equal nominal value, and is liable
for obligations only with the company's property.
Joint-stock companies are one of the most com-
mon organizational and legal forms of medium and
large business in Ukraine. According to the Unified
State Register, as of May 1, 2018, there were 14,597
joint-stock companies in Ukraine, of which 2,058 pub-
lic and 5,140 privates [13].
From the full and clear legal regulation of equity
accounting by enterprises of various organizational and
legal forms, directly depends on the effectiveness of in-
formation management on capital formation, profit dis-
tribution, accrual of dividends and other corporate
rights, financial independence of the enterprise and
other financial condition indicators.
Normative regulation of equity accounting in
Ukraine is carried out at the state level (macro level)
and at the level of business entities (micro level) (Table
2).
Table 2
Levels of regulatory regulation of equity accounting
Levels of regula-
tion
Regulations
MACROLEVEL
Economic Code of Ukraine of January 16, 2003 № 436-IV
Civil Code of Ukraine of June 19, 2003 № 980-IV
Tax Code of Ukraine of December 2, 2010 №2755-VI
On Accounting and Financial Reporting: Law of Ukraine approved by the Verkhovna Rada of
Ukraine of May 11, 2000 701707 - III
On Limited and Additional Liability Companies: Law of Ukraine of February 6, 2018 №2275-
VIII
About joint-stock companies: Law of Ukraine of 17.09.2008 №514-VI
On investment activity: Law of Ukraine approved by the Verkhovna Rada of Ukraine of Sep-
tember 18, 1991 №1560-ХІІ.
National Accounting Regulation (Standard) 1 “General Requirements for Financial State-
ments”, approved by the order of the Ministry of Finance of Ukraine dated February 7, 2013 №
73.
Chart of accounts, assets, capital, liabilities and business operations of enterprises and organi-
zations: Approved by order of the Ministry of Finance dated 30.11.99. №291.
MICROLEVEL
(internal regula-
tions)
Charter of the enterprise, memorandum of association and other constituent documents
Order (regulation) on accounting policy, work schedule, work plan of accounts
Source: generated by the author
The main legislative acts of the macro level are the
codes and laws of Ukraine, national regulations (stand-
ards) of accounting for equity.
The procedure for forming equity by enterprises of
various organizational and legal forms is defined by the
Commercial and Civil Codes of Ukraine.
Methodological principles of forming information
on equity in accounting and disclosure of such infor-
mation in the financial statements is determined by NP
(S) BU 1 "General requirements for financial state-
ments". This Standard defines the content of the con-
cept of "equity", the content and form of the Statement
of Equity and the general requirements for the disclo-
sure of its articles [11].
According to NP (S) BU 1, equity is the part in the
assets of the enterprise that remains after deducting its
liabilities. This definition is almost identical to the def-
inition of equity in international standards. The Con-
ceptual Basis of Financial Statements defines equity as
the proportion of an enterprise’s assets that remains af-
ter all of its liabilities have been settled [12].
In general, international accounting and financial
reporting standards do not provide detailed regulation
of equity accounting. This is due to the specifics of the
legislation of different countries on the formation of eq-
uity of enterprises of different organizational and legal
forms.

From January 1, 2018, the Law of Ukraine “On
Joint Stock Companies” was substantially amended in
terms of determining the features of the legal status of
public and private joint stock companies. In accordance
with paragraph 13 of chap. II of the Law № 2210-VIII
joint-stock companies are obliged to bring their statutes
and other internal regulations in line with this Law [14].
In accordance with paragraph 6 of chap. II of the
Law № 2210-VIII to joint-stock companies that have
not made a public offering of shares, the requirements
of the Law on Joint-Stock Companies in terms of regu-
lating the activities of private joint-stock companies ap-
ply. In this case, public joint stock companies are not
obliged to make changes to their name. Thus, the
change of the name of the PJSC is not mandatory, at
least until the statute and internal regulations are
brought in line with Law № 2210-VIII.
According to the new version of Art. 34 of the Law
of Ukraine "On Securities and Stock Market" public of-
fer of securities is an offer (offer) addressed to an in-
definite number of persons on the purchase of securities
at a price and on the terms specified in such offer,
which is carried out taking into account the require-
ments established by law Of Ukraine "On securities and
stock market" [14].
The public offer must contain the conditions and
procedure for the purchase of securities in respect of
which such a public offer is made, the term of such of-
fer and meet the requirements established by the Na-
tional Commission on Securities and Stock Market.
If a private joint-stock company intends to make a
public offering of its own shares, the general meeting
of such company together with the decision to make a
public offering of owns shares must decide to change
the type of company from private to public.
Therefore, together with changes in the articles of
association, joint-stock companies must make appro-
priate adjustments to the internal accounting regula-
tions for the accounting of equity and transactions re-
lated to corporate rights.
Significant changes were also made to the legisla-
tion governing the activities of limited and additional
liability companies. Thus, on June 17, 2018, the Law of
Ukraine on Limited and Additional Liability Compa-
nies came into force [8]. A radical change in the regu-
lation of economic entities of such organizational and
legal forms leads to the need to amend its constituent
documents and internal accounting regulations.
According to this Law, significant changes con-
cern the formation of the authorized capital of limited
and additional liability companies:
- first, the number of members of the company
is not limited. Prior to that, the number of participants
in LLC and TDV was limited to 100 people.
- secondly, the authorized capital must be
formed in full (in the amount registered in the constitu-
ent documents), not later than 6 months from the date
of state registration of the company (another term may
be provided by the statute by a unanimous decision of
the general meeting);
- thirdly, the value of the contribution of each
member of the company must be not less than the nom-
inal value of his share.
Participants' contributions in non-monetary form
are valued at fair value, which is approved by a unani-
mous decision of the general meeting of participants, in
which all participants of the company participated.
A written warning is sent to the participant (par-
ticipants) about the delay in making deposits, after
which the participant can repay the debt within 30 cal-
endar days. At the end of this period, the general meet-
ing of participants must take one of the following deci-
sions:
1) on the exclusion of a member of the company
who has arrears of deposit;
2) on the reduction of the authorized capital of the
company by the amount of the unpaid part of the share
of the participant of the company;
3) on the redistribution of the unpaid share (part of
the share) between other participants of the company
without changing the amount of the authorized capital
of the company and payment of such debt by the re-
spective participants;
4) on the liquidation of the company [8].
In this case, the company has no right to pay divi-
dends to a participant who has not fully or partially con-
tributed.
The Law on Limited and Additional Liability
Companies provides for the possibility of increasing
the size of the authorized capital at the expense of re-
tained earnings of the company, provided that the com-
position of participants and the ratio of their shares in
the authorized capital do not change.
The company must notify the creditors in writing
(no later than 10 days from the date of its adoption) of
the decision of the general meeting of participants to
reduce the authorized capital. The notice is not sent to
all creditors (as it was before), but only to those whose
claims are not secured by collateral, guarantee or
surety.
An important innovation in the regulation of the
equity of a limited liability company is that the partici-
pant's share can be alienated or pledged.
In accordance with the above changes in current
legislation, limited liability companies need to amend
the Articles of Association.
In order to regulate the formation and accounting
of equity at the enterprise level, in addition to the Arti-
cles of Association and the corporate agreement (which
is provided for in the Law on LLC and TDV), an ac-
counting policy must be formed. The accounting policy
is fixed in the relevant internal regulations: regulations
or orders on accounting policy. More often, limited lia-
bility companies form appropriate orders. Regarding
the organization of accounting for equity and methods
of recording transactions with it in this order should re-
flect the following rules (Fig. 1).

Fig. 1. - The proposed rules of accounting policy for equity of the enterprise
Source: formed by the author taking into account changes in legislation [8]
As the study of the practice of forming the ac-
counting policy of limited liability companies of Vin-
nytsia region, engaged in economic activities in the ag-
ricultural sector, the rules of their accounting policy for
equity are regulated in the internal regulations only in
the following points:
- primary documents for accounting of equity and
the schedule of their documentation (in the appendix to
the Order on accounting policy - the plan-schedule of
document circulation);
- a list of sub-accounts and analytical accounts re-
quired for reflection in the accounting of equity trans-
actions (in the appendix to the Order on accounting pol-
icy - the working plan of accounts).
Business chart of accounts of enterprises almost
completely duplicates the content of the standard chart
of accounts, taking into account minor additional sec-
tions of the analytical features due to the peculiarities
of the business entity.
This practice does not contribute to the rational or-
ganization of accounting in enterprises.
We offer for practical application by limited lia-
bility companies an approximate section of the order on
accounting policy, which will regulate the accounting
of equity (Table 3).
ACCOUNTING POLICIES REGARDING EQUITY ACCOUNTING
- the composition of regulatory support and a list of provisions
(standards) of accounting, which the company is guided in accounting
for equity;
- nomenclature of sub-accounts and analytical accounts for ac-
counting of own capital of the working plan of accounts;
- the method of assessing the contributions of the founders to the
authorized and other invested capital and the procedure for determining
the size of the share due to the founder at his disposal;
- the procedure for increasing the authorized capital (including at
the expense of profit) and reducing the authorized capital;
- the procedure for alienation and pledge of shares of participants;
- the order of formation and use of reserve capital;
- conditions and procedure for revaluation of non-current assets and
capital formation in revaluations;
- the order of distribution of net profit;
- procedure and sources of compensation for losses;
- the procedure for accrual and payment of dividends on the shares
of participants in the authorized and other invested capital;
- the procedure for creating collateral.
OrganizationalcomponentMethodicalcomponent
- list of persons responsible for keeping records of equity and their
job descriptions;
- list of areas of responsibility;
- trade secret and the procedure for its protection;
- internal control system, etc.

Table 3
The proposed structure of the section of the order on the accounting policy for the accounting of equity for a lim-
ited liability company
№ Methodical component of accounting policy
1 2
1 Share capital
1.1.
The value of the contribution of each member of the company must be not less than the nominal value of his
share. The non-monetary contribution must have a monetary value, which is approved by a unanimous deci-
sion of the general meeting of participants, which was attended by all members of the company.
1.2.
Dividends are paid from the company's net profit, in proportion to the size of the participants' shares in the
authorized capital.
1.3.
Dividends to participants are accrued and paid at the end of the calendar year during the first month following
the reporting year. Dividends can be paid in cash or in kind.
1.4.Dividends to a participant who has not fully or partially contributed are not accrued and are not paid.
1.5.
The authorized capital is increased (decreased) by the decision of the General Meeting of Participants. Such a
decision is adopted by more than 75% of the votes.
1.6.
Notice of the decision of the General Meeting of the Company to reduce the authorized capital is sent to
creditors whose claims against the company are not secured by collateral, guarantee or surety within 10 days.
1.7.
The increase of the authorized capital without additional contributions is carried out at the expense of retained
earnings. The decision on such increase of the authorized capital is made by the General meeting of founders
more than 50% of votes (if shares of founders do not change) and 100% of votes (if shares of founders’
change).
1 2
2 Capital in revaluations.
2.1.
Refer to capital in revaluations revaluation (revaluation) of non-current assets and financial instruments, which
in accordance with national regulations (standards) of accounting are reflected in equity.
2.2.
Revaluate items of property, plant and equipment whose residual value differs from their fair value at the
balance sheet date by more than 10%.
2.3.Do not revalue intangible assets due to the lack of an active market for such assets.
2.4.
The excess of the amounts of previous revaluations over the amount of previous revaluations of the revalued
item of property, plant and equipment shall be included in retained earnings upon disposal of such item.
2.5.
Costs associated with the improvement of an item of property, plant and equipment are included in the cost of
the item in excess of 10% of the total carrying amount of all groups of property, plant and equipment subject
to depreciation at the beginning of the reporting tax year.
4. Reserve capital
4.1.
Reserve capital is created from net income.
Annual deductions are made in the amount of 5% of net profit.
Deductions are made until full formation (25% of the authorized capital)
5. Create a security reserve:
5.1.
To pay leave to employees of the enterprise. The amount of security is calculated by multiplying the wages
actually accrued to employees by the reserve ratio, which is calculated as the ratio of the annual planned
amount for the payment of leave to the total annual planned wage fund.
6.
The nomenclature of working accounting accounts, as well as the construction of analytical accounts for ac-
counting of equity and collateral is given in Annex 1 to this order.
Source: formed by the author taking into account changes in legislation [8]
The formation of such a section will allow to har-
monize the provisions of accounting policies and con-
stituent documents, in order to satisfy the interests of
users in accounting for equity. After all, the proper for-
mation of accounting policy is an important element of
internal regulation of the formation and accounting of
equity, helps to increase the completeness and accuracy
of information about the financial condition of the en-
terprise.
Conclusions and prospects for further re-
search. Based on a study of regulatory regulation of the
formation and accounting of equity in limited liability
companies, it was found that the state at the macro level
regulates only certain aspects of these processes. At the
same time, there is a wide range of variability in the
choice of organizational and methodological methods
of accounting for equity. This, in turn, allows business
owners to choose the best alternative accounting option
for a particular entity, taking into account the specifics
of its activities. The main internal regulations of enter-
prises that regulate the formation, use and accounting
of equity are the statute and the order on accounting
policy. The study revealed shortcomings in the for-
mation of norms of both the charter and the order on the
accounting policy of companies regarding equity.
Amendments to these internal regulations are proposed,
which will bring their rules in line with the law and will
allow to obtain complete, relevant, unbiased infor-
mation on equity to all interested parties.

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АНАЛИЗ И ОЦЕНКА СОЦИАЛЬНОЙ ПРЕДПРИНИМАТЕЛЬСКОЙ ДЕЯТЕЛЬНОСТИ В
МОЛОДЕЖНОЙ СРЕДЕ
Каратаева Т.А.
к.э.н., доцент, СВФУ им. М.К. Аммосова, г. Якутск.
Чириков А.В.
студент СВФУ им. М.К. Аммосова, г. Якутск
ANALYSIS AND EVALUATION OF SOCIAL ENTREPRENEURSHIP AMONG YOUNG PEOPLE
Karataeva T.
Ph. D., associate Professor, NEFU named after M.K. Ammosov, Yakutsk.
Chirikov A.
student of NEFU named after M.K. Ammosov, Yakutsk
DOI: 10.24412/9215-0365-2020-56-6-19-21
Аннотация
В данной статье исследуется и анализируется социальное предпринимательство в России среди моло-
дежи. При помощи анкетирования и интервью проводился анализ и дана оценка социальной предприни-
мательской деятельности в молодежной среде.
Abstract
This article examines and analyzes social entrepreneurship in Russia among young people. The survey and
interviews were used to analyze and evaluate social entrepreneurship among young people.
Ключевые слова: Социальное предпринимательство, бизнес, анализ, оценка, интервью, проблема,
здравоохранение, культура, образование.
Keywords: Social entrepreneurship, business, analysis, evaluation, interview, problem, health, culture, edu-
cation.
Социальное предпринимательство — это один
из видов бизнеса активной деятельности. В основ-
ном это касается таких сфер, как здравоохранение,
культура, образование, удовлетворение иных соци-
альных потребностей населения страны [1, 2].
Социальное предпринимательство развивается
и функционирует во многих странах мира, среди
них Америка, Великобритания, Испания, Индия,
Египет, Польша, Россия. Наиболее успешно соци-
альное предпринимательство реализуется в Вели-

кобритании, Германии и Нидерландах, где пред-
принимательская деятельность с использованием
инновационных методов в производстве направ-
лена на реализацию услуг и товаров социального
значения. Социальное предпринимательство в дан-
ных странах демонстрирует тесное сотрудничество
с представителями центрального и городского пра-
вительства, а также с муниципальными админи-
страциями, которые активно участвуют в обсужде-
нии важнейших вопросов, связанных с развитием
городской системы.
В России социальное предпринимательство
появилось на рубеже XIX-XX вв. Каждый нуждаю-
щийся в России, от одиноких матерей до слабоза-
щищенных социальных слоев населения, мог найти
себе работу, получить доходы.
Социальное предпринимательство расценено в
качестве важного источника социального, экономи-
ческого, экологического богатства и многие ученые
активно исследуют данную область,
Основные различия между социальным и тра-
диционным предпринимательством заключаются в
преимущественной концентрации и создании цен-
ности, а не в присвоении ценности.
Нами было проведено анкетирование среди
студентов.
Молодежь (от 18 до 24 лет) – 70 человек; 45
опрошенных из 70 являются мужчинами, что со-
ставляет 64% из числа опрошенных. 25 опрошен-
ных из 70 являются девушками, что составляет 36%
из числа опрошенных.
Анкета состоит из 18 вопросов, которые
направленные на выявление у студентов знаний о
предпринимательской деятельности и готовности
заниматься ею.
Исходя из результатов проведенного анкети-
рования в молодежной среди студентов СВФУ,
установлено, что в представленной группе респон-
дентов отмечается почти равное количество, тех,
кто имеет конкретные знания о деятельности соци-
альных предпринимателей и общие сведения о ней,
а также тех, кто не до конца понимает, что собой
представляет данная деятельность. Несмотря на это
среди тех и других наблюдается преобладание не-
желания и неготовности заниматься деятельностью
социальных предпринимателей, будь у них все
условия для ее ведения они также не стали бы ей
заниматься, скорее всего это связано с тем, что ре-
спонденты имеют иные интересы отличающиеся от
интересов связанных с социальным предпринима-
тельством, кроме того следует отметить, что они
считают основной ценностью социального пред-
принимательства, которая стимулирует людей за-
ниматься в данной области это получение денеж-
ных средств и потенциал для дальнейшего разви-
тия.
Таким образом, можно утверждать, что среди
студентов в равном количестве есть те, кто имеют
знания о социальном предпринимательстве и, те,
кто не имеют их. Но, несмотря на это студенты не
имеют желания и готовности заниматься в будущем
предпринимательской деятельности, хотя студенты
отметили наиболее важные, по их мнению, про-
блемы, которые имеются на данный момент и те,
которые нужно решить в будущем, это свидетель-
ствует о том, что они не хотят заниматься социаль-
ным предпринимательством, но хотят, чтобы кто-
то другой решил данные проблемы.
При опросе 70 респондентов было установ-
лено, что данное количество опрошенных состав-
ляет 19% из всех обучающихся в институте Психо-
логии СВФУ. Ожидаемые результаты анкетирова-
ния студентов Института Психологии не совпали с
представленными результатами анкетирования,
предполагалось, что специфика и направление ра-
боты будущих выпускников института будет ближе
к социальной сфере и социальному предпринима-
тельству в общем за счет сферы работы психологов,
социальных работников, педагогов и.т.д.
Интервью, направленное на получение инфор-
мации о социальном предпринимательстве. Для
каждого респондента были подготовлены разные
вопросы интервью.
Результаты и выводы по проведенному интер-
вью социальных предпринимателей.
Рис. 1. - Проблемы социального предпринимательства исходя из результатов интервью.
Из проведенного интервью были установлены
следующие проблемы социального предпринима-
тельства: большее количество респондентов счи-
тают главными проблемами недостаточное оказа-
29%
29%
14%
14%
14%
Недостаточная поддержка со
стороны государства
Незаинтересованность населения
Не поддерживание старости
Несерьезное отношение
Незаинтересованность в связи с
отсутствием достаточного дохода

ние поддержки государства по отношению к соци-
альному предпринимательству 29%; Незаинтересо-
ванность со стороны населения 29% и наименьшее
количество респондентов по 14% указали несерьез-
ное отношение, отсутствие денежных средств и ма-
лая поддержка по отношению к пожилым людям
[4].
В качестве интервьюируемых были практику-
ющие социальные предприниматели, интервью
было записано на диктофон для дальнейшей интер-
претации. В данном интервью были выявлены при-
чины, вынудившие заниматься социальным пред-
принимательством, а также проблемы социального
предпринимательства.
Анализируя ответы молодых людей, напри-
мер, на один из вопрос интервьюируемые «соци-
альные предприниматели» разделились на 3 мне-
ния: Первое заключалось в том, что социальным
предпринимательством лучше всего заниматься
владельцам малого и/или среднего бизнеса, по-
скольку занимаясь этим видом деятельности со вре-
менем их предприятия начнут развиваться и таким
образом это начнет приносить им стабильный до-
ход и вдобавок к этому более развитые предприя-
тия смогут эффективнее выполнять свою деятель-
ность. Второе мнение заключалось в том, что соци-
альным предпринимательством лучше заниматься
молодежи при условии, что они заинтересованы не
только в получении дохода, но и желании прино-
сить пользу обществу, а также собственного разви-
тия. Последнее мнение заключалось, в том, что ско-
рее всего владельцы крупного устоявшегося биз-
неса не будут заниматься социальным
предпринимательством.
В ответ на следующий вопрос интервьюируе-
мые ответили, что закончить свою деятельность не
позволяют близкие люди, друзья и родственники
поддерживающие вас до самого конца, не только
словами, но духовно, поступками в том числе и фи-
нансовыми. К фактору который поддерживает
предпринимателя и не дает ему закончить деятель-
ность это вера в свои собственные силы, мотивация
и возможности которыми вы располагаете.
Результаты интервью частично подтвердились
результатами анкетирования студентов СВФУ, а
именно мотивы и проблемы социального предпри-
нимательства – те самые пункты, которые проде-
монстрировали частичное совпадение с анкетиро-
ванием студентов, что может подкрепить достовер-
ность мнения опрошенных студентов института [4].
Таким образом, как было отмечено, социаль-
ное предпринимательство интенсивно развивается
за рубежом. По данным же Агентства стратегиче-
ских инициатив, в России социальным предприни-
мательством занимается только около одного про-
цента компаний. Открытие возможности и созда-
ние условий для развития социального
предпринимательства в России вызовут приток но-
вых идей, технологий, повысят качество услуг, со-
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влечь в бизнес слабозащищенные социальные слои.
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ПОДХОДЫ К ОФЦЕНКЕ ЭФФЕКТИВНОСТИ АНТИКОРРУПЦИОННЫХ КОМПЛАЕНС
СИСТЕМ
Килюшина М.А.
Магистрант факультета экономики и бизнеса,
Финансовый университет при Правительстве Российской Федерации
APPROACHES TO ASSESSING THE EFFECTIVNESS OF ANTI-CORRUPTION COMPLIANCE
SYSTEMS
Kilyushina M.
Master’s degree student of the Faculty of Economics and Business,
Financial University under the Government of the Russian Federation
DOI: 10.24412/9215-0365-2020-56-6-21-27
Аннотация
Ввиду широкого распространения антикоррупционных комплаенс систем, роста затрат на их разра-
ботку и поддержание становится актуальным выбор способа оценки эффективности антикоррупционных

систем. Цель работы – провести сравнение существующих российских и зарубежных методик оценки эф-
фективности антикоррупционной комплаенс системы. Зарубежные организации уже давно проводят
оценку эффективности, поскольку это позволяет смягчить негативные последствия для компаний в случае
несоблюдения требований закона. Отечественные организации пока озабочены только внедрением таких
систем, оценка эффективности пока слабо рассматривается в России. Выявлено, что существующие мето-
дики проверяют наличие процессов и процедур по основным элементам комплаенс-систем т.е. с точки
зрения соответствия целям антикоррупционного комплаенс, но раскрытие элементов может отличаться,
поэтому организации вправе выбрать ту степень детализации, которую они считают для себя наиболее
подходящей. В статье даны предложения по оценке и увеличению действенности антикоррупционного
комплаенс с экономической точки зрения.
Abstract
Methods for assessing the effectiveness of anti-corruption systems become more relevant in the widespread
use of anti-corruption compliance systems, the growth of costs for their use and maintenance. The purpose of this
work is to compare Russian and foreign methods for assessing the effectiveness of the anti-corruption compliance
system. Foreign organizations already assess efficiency, as this helps to mitigate the negative consequences for
companies in case of non-compliance with the requirements of the law. Domestic organizations are so far con-
cerned only with the introduction of such systems; the assessment of efficiency is still poorly considered in Russia.
It was revealed that existing methods check whether processes and procedures for the main elements of compliance
systems are in place, i.e. in terms of alignment with anti-corruption compliance objectives. However, the disclosure
of elements may differ, so organizations are free to choose the detailing that they consider most appropriate for
themselves. Suggestions are given for assessing and increasing the effectiveness of anti-corruption from an eco-
nomic point of view within the article.
Ключевые слова: антикоррупционный комплаенс, антикоррупционная система, антикоррупционная
политика оценка эффективности, противодействие коррупции, зарубежное законодательство, комплаенс-
контроль.
Keywords. Anti-corruption compliance, anti-corruption system, anti-corruption policy, efficiency assess-
ment, anti-corruption, foreign legislation, compliance control.
Сильные этика и комплаенс программа повы-
шают уровень организационной культуры, обеспе-
чивают защиту репутации корпорации. Если они
отсутствуют, организация подвергается существен-
ным рискам. Антикоррупционная комплаенс си-
стема (далее АККС) должна постоянно развиваться
и подстраиваться, соответствуя новым направле-
ниям бизнеса, новым географическим расположе-
ниям филиалов и т.д. Чтобы убедиться, что АККС
соответствует лучшим практикам, необходимо про-
водить ее оценку. Потребителями данной информа-
ции могут быть не только менеджмент самой орга-
низации, но и третьи стороны, включая государ-
ственные органы. Достаточно очевидно, как
проводить оценку эффективности, когда есть ре-
альные показатели: прибыль, убытки, размеры за-
ключенных/не заключенных контрактов, количе-
ство привлеченных клиентов и т.д. В случае с анти-
коррупционным комплаенсом ситуация несколько
усложняется: что будет являться качественным или
количественным показателем, по которому мы од-
нозначно сможем определить эффективность?
Для отечественного корпоративного бизнеса
отсутствуют официальные руководства по оценке
эффективности АККС в хозяйствующих субъектах.
Сложившаяся ситуация не способствует понима-
нию руководства и собственников того, какую цен-
ность приносит организации антикоррупционный
комплаенс, кроме формального соблюдения части
требований, изложенных в ст. 13.3 Федерального
закона N 273-ФЗ «О противодействии коррупции"
от 25.12.2008 [1]. Проведение регулярных оценок
эффективности позволит отделу комплаенс состав-
лять самоотчеты, что будет стимулировать совер-
шенствование системы, позволит руководству уви-
деть отдачу от инвестиций, направленных на под-
держание и развитие АККС.
В США активно применяется «Оценка корпо-
ративных комплаенс программ» - документ, разра-
ботанный Министерством Юстиции США (United
States Department of Justice), подчеркивающий вы-
годы от наличия эффективной комплаенс про-
граммы: наличие эффективной АККС может сни-
зить потенциальный штраф за нарушение обяза-
тельств [7]. Общие вопросы, которые предлагается
задавать при оценке эффективности комплаенс
программы в соответствии с руководством:
1. Насколько хорошо спроектирована корпо-
ративная комплаенс программа?
2. Применяется ли программа серьезно и доб-
росовестно? Другими словами, имеет ли программа
адекватные ресурсы и возможности для эффектив-
ного функционирования? (вторая часть вопроса
была добавлена в редакции 2020 г.)
3. Работает ли комплаенс-программа корпо-
рации на практике? [7].
Названные выше вопросы детализированы во-
просами к элементам, входящим в три базовых во-
проса. Это упражнение может быть действительно
полезным для менеджмента при оценке эффектив-
ности комплаенс программы. Рассмотрим степень
детализации на примере первого базового вопроса,
таблица 1 [9].

VOL 6, No 56 (56) (2020)

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