Перегляд за Автор "Gordeeva, Tetyana"

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  • Ескіз
    Документ
    Analysis of the influence of accounts payable on the enterprise’s financial state
    (NGO «European Scientific Platform», 2024-04-18) Gordeeva, Tetyana
    The financial condition of the enterprise is characterized by various groups of indicators, in particular, indicators of liquidity and solvency, absolute and relative financial stability, as well as turnover or business activity, and, last but not least, indicators of profitability, which characterize the level of achievement of the ultimate goal of activity -making a profit. Since the payables belong to the obligations of the enterprise, accordingly, it is a source of formation and current financing of its assets and property, therefore it has a significant influence on the indicators and results of the enterprise's activity and its financial and property status. Theseare the indicators mentioned above, primarily of financial stability, solvency, business activity, etc.
  • Ескіз
    Документ
    Analytical and practical aspects of banks expenses' forming
    (Хмельницький національний університет, 2025) Khrushch, Nila; Gordeeva, Tetyana
    The article substantiates theoretical and methodological approaches and applied aspects of forming bank expenses in martial law conditions and banking system transformation. It has been proven that bank expenses cannot be considered an isolated financial indicator but a complex and strategically important element of banking institution management. It is emphasised that the structure and efficiency of cost formation determine the stability of the banking system, its level of financial stability and its ability to adapt. Based on an analysis of the macroeconomic indicators of the banking system of Ukraine and the activities of PJSC AB “Pivdenny”, trends in the volume and structure of costs are outlined, and reserves for their optimisation are identified. Directions for improving cost formation processes are proposed, particularly the introduction of adaptive budgeting, digitisation of operations, differentiation of costs according to their strategic value, and centralisation of non-core functions. It is argued that cost optimisation should be viewed not only as a cost-saving tool, but also as a strategic factor in improving the competitiveness and sustainability of banks in the current environment.
  • Ескіз
    Документ
    Deposit operations as the basis of successful banking: theoretical aspect, realities and prospects of development in Ukraine
    (Хмельницький національний університет, 2023) Larionova, Katerina; Gordeeva, Tetyana
    The paper considers the peculiarities of Ukraine’s deposit market functioning in 2020–2023 under the influence of force majeure factors. The current state of the respective market was analysed in terms of types of deposits by duration, namely fixed and demand, by types of currencies in which funds are placed on deposits, by ranges of the size of the deposits themselves, etc. Approaches to the interpretation of the “deposit operation” concept were systematized. Having analysed the definitions it is possible to define a “deposit operation” as an operation involving the deposit institution’s attraction of funds (in national or foreign currency, in cash or non-cash form) or bank metals of depositors to deposit bank accounts under the terms of the concluded agreement and following the current legislation of Ukraine. A comprehensive analysis of the dynamics of the deposit portfolio of the banking system was carried out. The dynamics of deposits of individuals in the banking system of Ukraine were analysed. The dynamics of interest rates on deposit deposits in terms of subjects, currencies and duration are highlighted. The increase in deposit rates contributed to the recovery of the growth of fixed deposits of individuals which volume increased for the first time since the beginning of the war. The permission of the National Bank to buy foreign currency to open fixed currency deposits contributed to their growth in dollar equivalent. The peculiarities of the activity of the Deposit Guarantee Fund in Ukraine during the period of martial law were identified, and the impact on the level of public trust in banks was investigated. The obtained results of the conducted research made it possible to determine the main trends in the development of the deposit market of Ukraine and to outline proposals for improving the deposit policy of Ukrainian banks.
  • Ескіз
    Документ
    Features of the functioning of state banks in the ukrainian banking services market
    (Хмельницький національний університет, 2025) Larionova, Katerina; Gordeeva, Tetyana
    The article examines the peculiarities of the functioning of Ukrainian state-owned banks in martial law conditions and global financial instability. Attention is focused on the strategic role of state-owned banks in ensuring financial security and supporting the country’s economy in crisis conditions. It highlights the transformation of their role from traditional intermediaries to instruments of crisis management and stabilisation of the national economy. It analyses structural changes in the banking sector of Ukraine, particularly the nationalisation of leading financial institutions, and identifies the consequences of asset concentration in the public sector. The ability of state-owned banks to perform a countercyclical function in times of economic turmoil by supporting lending to businesses and the population, even at increased risks, is emphasised. It is stressed that, at the same time, the high share of state participation in the banking sector creates several challenges: the threat of monopolisation, restrictions on competition and the risk of political influence on credit policy. Particular attention is paid to the problem of non-performing loans (NPLs), the trend towards their reduction and the impact on the loan portfolio’s quality. The article substantiates the need to reform and optimise the activities of state-owned banks, considering international experience and current challenges, and proposes ways to improve the activities of state-owned banks in Ukraine during the war. It concludes that these institutions can become drivers of Ukraine’s post-war economic recovery, provided their work is effectively coordinated with the government and regulators, modern management approaches are implemented, and international banking regulation standards are gradually adopted.
  • Документ
    Financial flow as a modern element of financial management of an enterprise
    (ФОП Мельник А.А., м. Хмельницький, 2018-10) Gordeeva, Tetyana
  • Ескіз
    Документ
    Taxation of small enterprises in Ukraine
    (Publishing House “Baltija Publishing”, Riga, Latvia, 2024) Gordeeva, Tetyana
    The challenging economic situation in Ukraine, amidst force majeure conditions, requires the development of small enterprises to activate self-employment among the population. The implementation of tax support for small enterprises in Ukraine is aimed at simplifying the system of their taxation. The purpose of the paper is to deepen the theoretical and methodological foundations and practical recommendations regarding the taxation of small enterprises in Ukraine. According to the purpose of the study, the following tasks were set: to summarize the theoretical and methodological foundations of the organization of taxation of small enterprises in Ukraine and abroad; to carry out an analysis of the current dynamics of the budget revenues from taxation of the small enterprises on different levels in Ukraine; on a micro level, to evaluate the financial condition of a specific small enterprise and analyze the taxation peculiarities of its activity; to outline the main areas of improvement of the taxation of small enterprises.