Кафедра "Облік і оподаткування" ДІІТ (раніше каф. "Облік, аудіт та інтелектуальна власність")

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ENG: Department of Accounting and Taxation ("Accounting and Intellectual Property")

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Formation Peculiarities of Financial Resources of PJSC «Ukrainian Railway»
(Дніпропетровський національний університет залізничного транспорту ім. акад. В. Лазаряна, Дніпро, 2018) Lomtieva, Iryna M.; Snachov, Mykola P.; Toporkova, Olena A.; Shylo, Liliya A.
EN: Purpose. The need for technological modernization of the railway industry in Ukraine, creation of favorable conditions for investment and introduction of innovations in the industry require significant financial resources. The purpose of the article is investigation of possible sources of attracting financial resources necessary for development of Ukrainian railway transport, in particular, during further organizational arrangements and procedures for the rail-way industry corporatization to search for ways to optimize them. Methodology. During research the methods of comparison, scientific search, analysis and synthesis were used to study the existing sources of financing for corpo-rations abroad and at Ukrainian enterprises. Findings. Analysis of the existing and search for more efficient sources of financial resources necessary for financing Ukrainian railway transport modernization in the process of the rail-way industry corporatization is carried out. The growth of the financial results share in the amount of internal own resources is achieved by taking measures to increase profits. A significant part of the economic activities financing can be provided by issuing corporate bonds with the presence of positive effect of the financial leverage. Accounting of the financial leverage effect is an efficient tool for optimizing the structure of the share capital and determining the expediency of loan resources. In the process of corporatization, PJSC «Ukrzaliznytsia» should create an efficient system of financial resources that fully takes into account the specifics of its activities, motivates to increase labor productivity with the ultimate purpose of ensuring the external competitiveness of the Ukrainian railway industry. Originality. Based on the study of scientific and methodological sources, as well as the analysis of sources for financing the economic activities of railway transport, the ways of their optimization are proposed. Practical value. Introduction of the proposed approaches will make it possible to justify the economic feasibility and proportionality of internal and external sources of the railway transport financing under the conditions of corpo-ratization.
Methodological Approach to Determination of Certain Suburban Passenger Train Effectiveness
(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Barash, Yuriy S.; Snachov, Mykola P.; Matusevych, Oleksii O.; Kravchenko, Khrystyna V.
ENG: Objective. To develop the method of certain suburban passenger train effectiveness determination. Methodology. To solve such problems there is proposed new method, developed on the base of the marginal revenue concept with application of diagram method. This method will give the possibility to define reasonable areas of suburban trains running for considerable reduction of suburban transportations unprofitableness. Results. On the base of the carried out analysis one may state that in this paper there is developed the method of definition of effectiveness of functioning of certain suburban train that will give the possibility to reduce unprofitableness of the suburban communication at the territory of Ukraine. Scientific novelty. There is improved the methodological approach to determination of optimal areas of suburban trains running at the account of establishment of rational length of route, depending on average passenger travels distance and their average number within the accounting year, that will give the possibility to considerably reduce operational expenditures and to increase transportations effectiveness. Practical relevance. Introduction of mentioned methodology for determination of optimal suburban trains running areas will give the JSC Ukrainian Railway Lines the possibility to considerable reduce the unprofitableness of suburban transportations, and local power authorities at the level of city executive board and oblast – to reduce payments for services of the suburban companies or RPCH.