ЕКОНОМІЧНА КАТЕГОРІЯ VALUE У КОНТЕКСТІ РОЗКРИТТЯ СУТНОСТІ ІНТЕГРОВАНОЇ ЗВІТНОСТІ В СИСТЕМІ УПРАВЛІННЯ ПІДПРИЄМСТВАМИ

• Date: 2018
• Main Author: Makarenko, V.Yu.
• Format: Article
• Language: Ukrainian
• Published: V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine 2018
• Online Access: https://economiclaw.kiev.ua/index.php/economiclaw/article/view/234
• Journal Title: Economics and Law

The question of interpretation of the definition value in the context of disclosure of the essence of the integrated reporting of domestic enterprises is considered. On the basis of analysis of various definitions of domestic scientists, provisions have been formed regarding the use of the economic category value as a value in determining the essence of integrated reporting of an enterprise. The need to resolve the issue of the lack of an officially approved translation of the International Standard on Integrated Reporting in Ukrainian has been emphasized. Changing the expectations of users of accounting information and the emergence of new requirements for its content gradually change the approaches to enterprise management. The article focuses on the lack of a unified approach to the definition of value in the context of determining the essence of integrated reporting and its content. The absence of an official version of the International Standard for Integrated Reporting in Ukrainian has been noted, which causes the problem of inconsistency in the correct application of the concept of value in the context of disclosing the essence of the process of forming integrated reporting by domestic enterprises. Summing up the practice of using the economic category value in the context of defining the essence of integrated reporting, a different understanding of the scope of this distinction is defined, which leads to terminological confusion. The necessity of settling an existing issue by the development and approval of the official translation of the International Standard on Integrated Reporting in Ukrainian has been argued. The article emphasizes the fact that the categories value and «to create value» should be considered through the prism of integrated thinking, that is, through the integrated links between the various operational and functional units of the organization and the capital that the organization uses or influences, focusing on on cost creation in the short, medium and longterm periods. REFERENCES The International Integrated Reporting Framework. URL: http://integratedreporting.org/wp-content/uploads/2013/12/13- 12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf Novyi anhlo-ukrainskyi ta ukrainsko-anhliiskyi slovnyk. Kh.: Drukarskyi tsentr “Svitovyd”, 2002 [in Ukrainian]. Yakovenko R.V. Tlumachnyi anhlo-ukrainskyi slovnyk ekonomichnykh terminiv z elementamy teorii ta problematyky. Dydaktychnyi dovidnyk. Vyd. 2-he, vypr. Kirovohrad: vydavets Lysenko V.F., 2015 [in Ukrainian]. Koriahin M.V., Kutsyk P.O. Problemy ta perspektyvy rozvytku bukhhalterskoi zvitnosti: monohrafiia. Kyiv: Interservis, 2016 [in Ukrainian]. Lokhanova N.O. Korporatyvna zvitnist v Ukraini i sviti v konteksti yevrointehratsii — vymohy investoriv, problemy, perspektyvy. Ekonomika ta derzhava. 2014. No. 10: 6—10 [in Ukrainian]. Yershova N.Iu. Rozvytok metodolohichnykh osnov formuvannia intehrovanoi zvitnosti. Naukovyi visnyk Uzhhorodskoho universytetu. 2016. Vyp. 1(47). Tom 1: 451—459 [in Ukrainian]. Lehenchuk S.F. Kontseptsiia intehrovanoi zvitnosti yak zasib pidvyshchennia yakosti informuvannia pro kapital pid pry iemstva. Suchasnyi stan, aktualni problemy ta perspektyvy rozvytku obliku, kontroliu ta analizu: materialy Mizhnarodnoi naukovo-praktychnoi konferentsii do 20-richchia kafedry obliku i audytu IFNTUNH. Ivano-Frankivsk: IFNTUNH, 2015 [in Ukrainian]. Liakhovych H.I., Zaiats M.Ia. Kontseptsiia intehrovanoi zvitnosti: istorychni aspekty vynyknennia ta problemy vpro vadzhennia. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. 2016. Vyp. 16. Ch. 2: 141—146 [in Ukrainian]. Kostyrko R.O. Perspektyvy mizhnarodnoi intehrovanoi zvitnosti. Visnyk Natsionalnoho universytetu “Lvivska politekhnika”. Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytku. 2014. No. 794: 181—187. URL: http://nbuv.gov.ua/UJRN/VNULPM_2014_794_27 [in Ukrainian]. Kostiuchenko V.M., Bohatyr N.V. Intehrovana zvitnist yak innovatsiina model zvitnosti korporatyvnykh pidpryiemstv Ukrainy. Hlobalni ta natsionalni problemy ekonomiky. Mykolaivskyi natsionalnyi universytet imeni V.O. Sukhomlynskoho. 2015. Vyp. 8: 1126—1130 [in Ukrainian]. Burlan S.A., Katkova N.V. Orhanizatsiine zabezpechennia formuvannia intehrovanoi zvitnosti pidpryiemstva. Biznes Inform. 2017. No. 4: 329—334 [in Ukrainian]. Maksimova V.F., Kuzina R.V. Deiaki pytannia formuvannia skladu finansovykh i nefinansovykh pokaznykiv intehrovanoi zvitnosti. Naukovyi visnyk Mukachivskoho derzhavnoho universytetu. Seriia “Ekonomika”. 2015. Vypusk 2 (4). Chastyna 1: 243—249 [in Ukrainian]. Yakovleva A.M., Afonska T.M. Suchasnyi tlumachnyi slovnyk ukrainskoi movy. Kharkiv: TORSINH PLIuS. 2017 [in Ukrainian]. Honcharov S.M., Kushnir N.B. Tlumachnyi slovnyk ekonomista. Za red. prof. S.M. Honcharova. K.: Tsentr uchbovoi literatury, 2009 [in Ukrainian]. Slovnyk ukrainskoi movy: v 11 tomakh. Tom 11. 1980. URL: http://sum.in.ua/ [in Ukrainian].