Статті КОіО ДІІТ
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Browsing Статті КОіО ДІІТ by Author "Bozhok, Nataliia O."
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Item Definition of Principles of Tourist Traffic Organization on Narrow-Gauge Railways(НВП ПП «Технологічний Центр», Харків, 2017) Bobyl, Volodymyr V.; Martseniuk, Larysa V.; Hnennyi, Oleh M.; Bozhok, Nataliia O.ENG: The article aims are: to design an optimal the classification of narrow-gauge transfers and tourist travels depending on the travel purpose, type of rolling stock, travel term, and the service areas; to determine factors that play main role for the development of tourist traffic on the narrow gauges; to develop a methodological approach that is based on the principle of determining the actual number of passengers and revenues from tourist transportations on the certain routes. The methodical approach to determining the cost of tourist traffic by railway and road transport was further developed. This approach is based on the principle of determining the actual number of passengers and revenues from tourist transportations on the certain routes. It was taken into account the attractiveness of the route, price for tourist vouchers or travel tickets, minimization of the rolling stock number and the cost of construction and income of the company. Moreover, the authors set a goal to develop a methodical approach to determine the costs of the company that will organize transportations on the specific tourist route.Item Principles of DEtermining the Basic Functions of Railway Hubs(Kaunas University of Technology, Lithuania, 2018) Barash, Yuriy S.; Bobyl, Vladimir V.; Charkina, Tetiana Yu.; Bozhok, Nataliia O.; Chornovil, Olena V.ENG: Goal. During the past two years the question about creation of passenger transportation hubs has been raised at the conferences held by Ukrzalisnitsya (Ukrainian Railways). And it became evident that every specialist has a different understanding of the concept. At the moment, several railway junctions for the passenger hubs have been chosen. These locations are Kiyiv, Kharkiv, Dnepr, Lviv and Odesa. The developers’ goal is to set functions of these hubs and to improve them due to optimization of train schedule, shortening of trip time and providing passengers with comfortable conditions. Results. The work analyzes the existing functions of railway stations and provides a list of some new functions that can be introduced to transform existing stations into railway transport hubs. Practical significance. The implementation of the new passenger transportation junction functions listed in the work will allow the management of the Ukrainian Railways to provide additional facilities for passengers and improve the quality of services due to train schedule optimization, reducing travel time, providing additional transfer services for passengers and baggage as well as shopping and entertainment services.Item Ways to Overcome The Problems of Intangible Assets Accounting of The Ukrainian Enterprises(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Barash, Yuriy S.; Bulhakova, Yuliya V.; Bozhok, Nataliia O.; Holovko, A. P.EN: not have a material form. Using intangible assets (IA) is performed the capitalization of enterprises, i.e. the conversion of their capacity in the market outcome. Improvement of intangible assets accounting will enhance the competitiveness of Ukrainian enterprises. Purpose of the article is identification and justification of improvement areas of intangible assets accounting by means of the study and use of the foreign countries experience, taking into account the specific conditions of Ukrainian enterprises activity. Results. The paper analyzes the characteristics of intangible assets (IA) accounting of enterprises in accordance with the national and international accounting standards. The most important aspects of intangible assets accounting in the publications of domestic and foreign scientists are investigated. Designated the unresolved issues related to the development of clear algorithm of crediting, acknowledgement, assessment and accounting of intangible assets. Conclusions. As a result of the study it was found out that the existing problems of intangible assets accounting are related to the complexity of the identification, evaluation and classification of intangible assets. These problems can be eliminated by harmonization of Ukrainian Accounting Standards 8 and the International Financial Reporting Standard 38, the development of a single criterion for inclusion of assets to the intangible ones and determination of the optimal approach to intangible assets evaluation.