The field of my scientific and professional interests Murenko Tatyana Department of Accounting and Auditing Odessa National Economic University.

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Presentation transcript:

The field of my scientific and professional interests Murenko Tatyana Department of Accounting and Auditing Odessa National Economic University

I defended my dissertation on the topic: «Organization of checking financial reports (on the example of Ukraine Railway Transport Company)» in 2012.

This theme is very close to me. I worked for 8 years as Head of the financial statements of the Odessa railway. I tried to decide urgent practical questions of accounting and control of the railways in my dissertation. I am interested in the problems of economic stability given the current trends in the world of globalization. The basis of my research are also all companies Railway Transport of Ukraine.

I am care about the future of the industry - in fact state within a state. Railway transport is one of the main sectors of the economy of Ukraine, it is an important part of European and world transport systems. Through its geographical location, Ukraine is a bridge between Europe and Asia, North and South. Analyzing the dynamics of transportation cargo and passengers, it is possible to conclude about the natural monopoly position of railway transport company in Ukraine. Before the beginning of the anti-terrorist operation in Ukraine, steps were taken to corporatization of the railway industry. The problems of economic security and stable development are relevant to railway transport enterprises of Ukraine in connection with this.

The results of our research are:  participation in the monograph Odessa National Economics University  "Accounting and control in the management of the economic stability of enterprises in the context of globalization" – the topic of research was "Problems of the financial statements of railway transport in modern conditions"

The results of our research are: the articles in specialized and international editions: Analysis of the economic stability of the enterprise in modern conditions – 2013 The Diagnosis threats of economic security – 2014 The economic security of the railway enterprises in modern conditions – 2015 The determination of performance indicators of economic security of railway companies in the composition of network connections – 2015

The results of our research are: participation in international and Ukrainian conferences: The Reform of accounting and reporting in today's environment – 2013 The destinations stability development of the state in times of crisis – 2013 Economic security of the enterprise: the threats – 2014

The pilot project "SUPER NOVA" As you know, last year launched the pilot project "SUPER NOVA". This is practical training of third-year students to work in real time and in real conditions on the basis of the simulated virtual enterprise. During two weeks, students move from department to department, learning in this particular work in each of them. In the company "SUPER NOVA“ today work planning and economic department, accounting department, marketing department and the personnel department. In addition to administrative staff in the face of students, the company has manufacturing, auxiliary workshops and warehouses, and all that is necessary for normal functioning of the enterprise in modern conditions. The total staff of 94 people, and the average monthly wage fund UAH. Manufacturing process also corresponds to the actual production of electric water heaters. At the exit of the production, students receive the finished product in the form of four models of boilers: EWH-30, EWH-50, EWH-80, EWH-100.

The pilot project "SUPER NOVA" Further, there are tasks modeled by teachers to the students: how to set up accounting policy for enterprise? inventory of assets and liabilities? what is the cost structure? due to what sources to pay worker’s wages? what is the cost of finished goods? what the selling price will satisfy the needs of the enterprise and not scare, in turn, buyers? how to properly reflect the implementation of a fixed asset? how to charge depreciation of fixed assets? what is the sequence of payments to suppliers? the legality of settlements on taxes and mandatory payments? closing of the reporting period and financial reporting.

The pilot project "SUPER NOVA" The students were actually shipped in the financial and economic life of a typical industrial enterprise in the course of the training. It is on their decision: to produce or not, to sell or not, whether to hire additional staff to work or not - dependent on the result of the company. Taking this kind of management decisions, students felt the responsibility of real life, which wait them outside the walls of the alma mater.

These are my scientific and professional interests now. Thank you for your attention! I am ready to answer your questions.