Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Start date: 2023Subject: search.filters.subject.contabilitate

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    Elaborarea rapoartelor de management în condițiile activității venture [Articol]
    (CEP USM, 2025) Ungureanu, Viorica
    Articolul abordează specificul și provocările contabilității în condițiile activității venture, subliniind importanța integrării contabilității în cadrul sistemului managerial al entităților. Potrivit studiului, autorul a formulat ipoteză: contabilitatea nu trebuie privită doar ca o funcție administrativă, ci ca o componentă esențială în procesul decizional, contribuind la planificarea, monitorizarea și evaluarea performanței financiare, iar rapoartele contabile sunt fundamente pentru crearea unui sistem de raportare managerială eficient, care să sprijine strategii pe termen lung și să ajute la identificarea riscurilor și oportunităților. În acest sens, integrarea datelor financiare în rapoartele de management permite o abordare holistică, ce reflectă realitatea financiară a organizației. Provocările întâmpinate includ gestionarea complexității datelor financiare și adaptarea rapoartelor la cerințele de reglementare și ale pieței. Astfel, rapoartele financiare trebuie să fie precise, relevante și să ajute la formularea unor strategii de succes în cadrul activităților venture.
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    CONTABILITATEA REZULTATELOR ÎN CONDIȚIILE ACTIVITĂȚII VENTURE
    (CEP USM, 2024-11-07) Ungureanu, Viorica
    Accounting for results in venture-type activities is a particularly dynamic and complex field, given the specific characteristics of this type of business. The article addresses the challenges and particularities of accounting in the context of venture capital investments. The main objectives of the paper are to identify and analyse the accounting methods of financial results in SMEs financed with venture capital, as well as to evaluate the impact of these methods on the strategic decisions of investors. To achieve these objectives, a mixed research methodology based on theoretical-scientific and empirical principles and analytical methods was used: analysis and synthesis of scientific literature documents, statistical methods; observation; induction and deduction, including analysis of specialised literature and case studies. The main findings indicate that rigorous and transparent accounting is essential for attracting and retaining investors. The importance of international financial reporting standards to ensure comparability and credibility of financial data was also highlighted. The conclusions emphasise the need for an accounting framework adapted to the specifics of venture activities, which supports the sustainable development of these businesses.
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    INFORMATION TECHNOLOGIES IN PROFESSIONAL ACCOUNTING AND TAXATION WITHIN THE CONTEXT OF UKRAINE’S ECONOMIC DIGITALIZATION
    (CEP USM, 2023) Yatsko, Maksym; Levkulych, Viktoriia; Sheveria, Yaroslav
    The article substantiates and analyzes the digitalization of the Ukrainian economy in terms of the features of applying and using information technologies in professional activities related to accounting and taxation. The study aims to examine the digitization of professional activities within the domains of organizing accounting processes at enterprises and the workflow of employees in the fields of accounting and taxation, as stipulated by accounting standards. It also explores communication interactions at various levels of enterprise management, the enterprise’s interactions with the external environment, the production of business consulting for entrepreneurial activities in the realms of accounting and taxation, as well as the organization and execution of conventional enterprise business processes, such as supply, production, and sales. In conducting the study, the authors employed both inductive and deductive methods, along with methods of analysis and synthesis. The results obtained during the implementation of this study are expected to have a scientific and practical impact on enhancing and determining the prospects for the digitalization of the Ukrainian economy, specifically in the context of utilizing information technologies in professional activities related to accounting and taxation. The originality of this work lies in the suggestions for implementing the sanctions filter in the professional activities of accounting and taxation, as well as its integration into the official responsibilities of accounting personnel.