2014
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Browsing 2014 by Author "Barash, Yuriy S."
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Item Economic Efficiency of The High-Speed Trains Running in Ukraine(Дніпропетровський національний університет залізничного транспорту імені академіка В. Лазаряна, Дніпропетровськ, 2014) Barash, Yuriy S.; Polishko, Tetiana V.; Momot, Alla V.EN: Objective. To develop methodology of determination of the high-speed running cost effectiveness in Ukraine. Methodology. Economic justification of the high-speed running appropriateness in Ukraine is the investment project, providing stage-by-stage investments into construction that will give the possibility to obtain annual revenue from the passenger transportations. For such problem solving, there is applied net present value that may be obtained by the Railway Transport of Ukraine or newly established companies during the project execution and upon its completion. Results. On the base of the carried out analysis one may state that there is developed complex method of the high-speed trains construction and operation effectiveness definition with consideration of infrastructure, rolling stock, etc., value. Scientific novelty. There is proposed the scientific approach to definition of the high-speed lines construction and operation economic effectiveness that specifies principles of their construction value definition, calculation of the rolling stock units quantity, optimizes calculations of revenue and expenditures in the context of competitive advantages and influence of external factors on the company activity that will give the possibility to increase the feasibility of the managerial decisions and economic effectiveness of the high-speed transportations. Practical relevance. Consideration of the abovementioned features increases feasibility of the managerial decisions as to high-speed transportation functioning effectiveness ensuring.Item 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.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.