Oleg Skorba

Сумський державний університет, Суми · ННІ БіЕМ

The rapid development of the information potential of the digital economic space in Ukraine, the issue of digitalization of the accounting system is becoming of paramount importance are given. The situation is stimulated by the rapid innovation and technological progress and digital transformation of all spheres of social life, as well as the trend...

The strategic plans for developing the European Union’s energy sector did not take into account the military aggression and the war waged by the Russian Federation in Ukraine that started in February 2022. Energy resources are used as a means of political struggle. The world has faced a new global energy crisis. There are several scenarios for over...

In order to maintain soil fertility, the knowledge of phosphorous fractions dynamics in soil is important for phospohorous fertlization and its uptake by plants. The experiment was set out in a randomized complete block design with nine treatments replicated thrice. Different P treatments such as control, inorganic P fertilizers, their combination...

The healthcare reformation focuses on improving public health since public health is one of the state policy priorities. The systematization of scientific background showed the growing academic interest in the reformation of the secondary medical service market, determining the study’s relevance. This study aims to substantiate ways to improve the...

It is extremely important for the budget process to obtain accurate forecasts of potential tax revenues, especially in periods of disruption and crisis. The paper is devoted to the study of dynamics of tax revenues’ volumes in the budget of Ukraine and the forecast of their values during the crisis.The dynamics of tax revenues in the Consolidated B...

The article is devoted to the research of current state of amortization policy in Ukraine. The article examines depreciation reforms carried out starting from 1997 up to the present time and makes the conclusion that they only brought the national depreciation policy closer to the countries with the market economy, but the real accumulation of fund...

The article investigates the dynamics of the volume of tax revenues to the budget of Ukraine during the crisis. Using the R | S analysis, it was determined that the dynamics of tax revenues (in monthly terms) to the Consolidated Budget of Ukraine in the period 2011-2021. is antipersistent, fractal-like and does not lend itself to forecasting method...

The article considers scientific and methodological framework for internal control of service quality costs. The key factors affecting the volume of expenditures on service quality are defined. Separate methods of control and cost management for the use in trade and intermediary activities are identified.