Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect

Detalhes bibliográficos
Autor(a) principal: Gumenna-Derij, Mariia
Data de Publicação: 2021
Outros Autores: Khorunzhak, Nadiya, Zharikova, Olena, Rozheliuk, Viktoriia, Tsyhan, Raisa
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Independent Journal of Management & Production
Texto Completo: http://www.ijmp.jor.br/index.php/ijmp/article/view/1764
Resumo: The purpose of the study is to form an information model of material, technical and financial resources in construction, based on identifying and taking into account the existing initial conditions and developing proposals for their improvement at the level of accounting and management by improving the documentation process. The article examines the relationship between material, technical and financial resources in housing construction. It is proposed to consider the information resource as the main resource, because it has an impact on the formation of all other resources, and therefore, in fact, manages them. This gives rise to new types of resources that are somewhat changing the pace and direction of governance and the global economy as a whole. The potential possibility of the working population of Ukraine to purchase housing by making two hypotheses is calculated. The first hypothesis concerns the ability of the working population to save money from wages, if the working person can live according to the subsistence level. The second hypothesis calls into question the first. At the junction of these hypotheses, appropriate conclusions are formed regarding the improvement of sources of financing for housing construction. Due to the study of problematic aspects of housing construction, a model of material, technical and financial resources in the context of digitalization has been formed. The derivative conditions of such resources are singled out here, namely: assistance in the restoration of natural resources; search for alternative resources; saving time; optimization of material costs; the emergence of a new type of currency; speed of calculations. Based on their research, it is proposed to improve financial and management accounting for the formation of new synthetic and analytical accounts, internal and intermediate management documents and the methodology of financial accounting.
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spelling Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspectMaterial resourcesTechnical resourcesFinancial resourcesFinancial accountingManagement accountingThe purpose of the study is to form an information model of material, technical and financial resources in construction, based on identifying and taking into account the existing initial conditions and developing proposals for their improvement at the level of accounting and management by improving the documentation process. The article examines the relationship between material, technical and financial resources in housing construction. It is proposed to consider the information resource as the main resource, because it has an impact on the formation of all other resources, and therefore, in fact, manages them. This gives rise to new types of resources that are somewhat changing the pace and direction of governance and the global economy as a whole. The potential possibility of the working population of Ukraine to purchase housing by making two hypotheses is calculated. The first hypothesis concerns the ability of the working population to save money from wages, if the working person can live according to the subsistence level. The second hypothesis calls into question the first. At the junction of these hypotheses, appropriate conclusions are formed regarding the improvement of sources of financing for housing construction. Due to the study of problematic aspects of housing construction, a model of material, technical and financial resources in the context of digitalization has been formed. The derivative conditions of such resources are singled out here, namely: assistance in the restoration of natural resources; search for alternative resources; saving time; optimization of material costs; the emergence of a new type of currency; speed of calculations. Based on their research, it is proposed to improve financial and management accounting for the formation of new synthetic and analytical accounts, internal and intermediate management documents and the methodology of financial accounting.Independent2021-11-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://www.ijmp.jor.br/index.php/ijmp/article/view/176410.14807/ijmp.v12i6.1764Independent Journal of Management & Production; Vol. 12 No. 6 (2021): Independent Journal of Management & Production (2-nd Special Edition ISE, S&P); s495-s5152236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/1764/2024http://www.ijmp.jor.br/index.php/ijmp/article/view/1764/2025Copyright (c) 2021 Nadiya Khorunzhak, Mariia Gumenna-Derij, Olena Zharikova, Svitlana Savitskahttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessGumenna-Derij, Mariia Khorunzhak, NadiyaZharikova, OlenaRozheliuk, ViktoriiaTsyhan, Raisa2021-11-01T10:10:49Zoai:www.ijmp.jor.br:article/1764Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2021-11-01T10:10:49Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false
dc.title.none.fl_str_mv Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect
title Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect
spellingShingle Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect
Gumenna-Derij, Mariia
Material resources
Technical resources
Financial resources
Financial accounting
Management accounting
title_short Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect
title_full Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect
title_fullStr Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect
title_full_unstemmed Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect
title_sort Information model of material and technical and financial resources in housing in Ukraine and Europe: accounting and management aspect
author Gumenna-Derij, Mariia
author_facet Gumenna-Derij, Mariia
Khorunzhak, Nadiya
Zharikova, Olena
Rozheliuk, Viktoriia
Tsyhan, Raisa
author_role author
author2 Khorunzhak, Nadiya
Zharikova, Olena
Rozheliuk, Viktoriia
Tsyhan, Raisa
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Gumenna-Derij, Mariia
Khorunzhak, Nadiya
Zharikova, Olena
Rozheliuk, Viktoriia
Tsyhan, Raisa
dc.subject.por.fl_str_mv Material resources
Technical resources
Financial resources
Financial accounting
Management accounting
topic Material resources
Technical resources
Financial resources
Financial accounting
Management accounting
description The purpose of the study is to form an information model of material, technical and financial resources in construction, based on identifying and taking into account the existing initial conditions and developing proposals for their improvement at the level of accounting and management by improving the documentation process. The article examines the relationship between material, technical and financial resources in housing construction. It is proposed to consider the information resource as the main resource, because it has an impact on the formation of all other resources, and therefore, in fact, manages them. This gives rise to new types of resources that are somewhat changing the pace and direction of governance and the global economy as a whole. The potential possibility of the working population of Ukraine to purchase housing by making two hypotheses is calculated. The first hypothesis concerns the ability of the working population to save money from wages, if the working person can live according to the subsistence level. The second hypothesis calls into question the first. At the junction of these hypotheses, appropriate conclusions are formed regarding the improvement of sources of financing for housing construction. Due to the study of problematic aspects of housing construction, a model of material, technical and financial resources in the context of digitalization has been formed. The derivative conditions of such resources are singled out here, namely: assistance in the restoration of natural resources; search for alternative resources; saving time; optimization of material costs; the emergence of a new type of currency; speed of calculations. Based on their research, it is proposed to improve financial and management accounting for the formation of new synthetic and analytical accounts, internal and intermediate management documents and the methodology of financial accounting.
publishDate 2021
dc.date.none.fl_str_mv 2021-11-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.ijmp.jor.br/index.php/ijmp/article/view/1764
10.14807/ijmp.v12i6.1764
url http://www.ijmp.jor.br/index.php/ijmp/article/view/1764
identifier_str_mv 10.14807/ijmp.v12i6.1764
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv http://www.ijmp.jor.br/index.php/ijmp/article/view/1764/2024
http://www.ijmp.jor.br/index.php/ijmp/article/view/1764/2025
dc.rights.driver.fl_str_mv Copyright (c) 2021 Nadiya Khorunzhak, Mariia Gumenna-Derij, Olena Zharikova, Svitlana Savitska
http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Nadiya Khorunzhak, Mariia Gumenna-Derij, Olena Zharikova, Svitlana Savitska
http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.none.fl_str_mv Independent
publisher.none.fl_str_mv Independent
dc.source.none.fl_str_mv Independent Journal of Management & Production; Vol. 12 No. 6 (2021): Independent Journal of Management & Production (2-nd Special Edition ISE, S&P); s495-s515
2236-269X
2236-269X
reponame:Independent Journal of Management & Production
instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)
instacron:IJM&P
instname_str Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)
instacron_str IJM&P
institution IJM&P
reponame_str Independent Journal of Management & Production
collection Independent Journal of Management & Production
repository.name.fl_str_mv Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)
repository.mail.fl_str_mv ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||
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