Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

In the prevailing era, the most relevant issues seem to be the development of an adaptive policy of an energy sales company to ensure financial stability and sustainable development in the course of energy sales activities. This study continues the cycle of the author's general research devoted to the methodological issues of an adaptive policy development in relation to the key business processes of energy sales activities implemented by an energy sales company, the specifics of its work as a guaranteed energy (capacity) supplier, etc. The article examines the conditions and factors that determine the need to develop an adaptive system for an energy sales company to organize payment acceptance. When it comes to the business process organization for payment acceptance, energy retail companies need to take into account the conditions and factors that set the long-term trend in this area: changes in legislation, the strength of market competition and the trends of the payment acceptance market infrastructure, the ongoing coronavirus infection pandemic, and the ongoing technological change. Management decision-making should be based on the principles of economic feasibility and efficiency in conjunction with legal requirement compliance. Power supply companies need to use the conditions and factors highlighted in the study to build up competitive advantages in the field of payment acceptance organization, to maintain and develop their market position, which can only be done through an adaptation policy in this area. For the purpose of economic efficiency increase concerning organization payment acceptance business process, energy sales companies need to plan the indicators of the payment acceptance system, implement measures for their implementation (achieve target values), carry out the analysis of the achieved results and their reflection, which will ensure timely and reasonable acceptance of management decisions.

The reviews of the consumers who are shopping online play a substantial role in forming the intentions of purchasing others. The digital platforms are progressing day in, day out, which are providing the chance to the customers to share and state their views, comments, and opinions, and simultaneously, it is establishing a strong means of marketing which is recognized as electronic word of mouth (e-WOM) which has gotten an essential source to gather the details concerning any product for the consumers. Review consensus provides comprehensiveness to e-WOM. Single or limited reviews fail to give a complete picture to the eWOM, thus to permit customers to make a proper decision, multiple studies with similarities among them are required. In the current survey, a sample of 328 online customers has been considered through a structured questionnaire designed on a five-point interval scale. Mean score and Multiple regression were used to analyze the data. The data analysis has been done with the help of SPSS 20.0 (Statistical Package for Social Sciences). This study found that most of the aspects of review consensus have a positive impact on e-WOM and E-Purchase Satisfaction for consumer goods. It was found from the study that the variables such as extended reviews are always better for review consensus if it is found positive reviews, even if there is a consensus, they can be considered to be biased, and Higher review consensus can only be achieved when we explore multiple sources of reviews are the most significant concerning the buyer’s interaction towards reviews. However, at the same time, the purchase is influenced by E-WOM; review consensus depends upon the purpose of purchasing the product

In recent years, there has been a stabilization of the country's economy, which in the future is a major prerequisite for increasing demand for measures to limit the catch and import of raw fish abroad. They should lead to a reorientation of enterprises towards deep processing of raw fish, which will require the inflow of significant investment resources into the industry. In fact, the problem of fixed assets depreciation accounting is not new; there are several methods of their regulation in the modern world, but it is not enough when solving different managerial tasks. The relevance of the problem is due to the discrepancy between tax and accounting, between international financial reporting and Russian standards, as well as between the need to obtain an adequate and accurate assessment of the safety, and usefulness of fixed assets in the production process. As a result, the purpose of this study is to investigate modern methods of accounting depreciation of fixed assets and to identify ways to eliminate overdue areas of this problem. At the correct picked up system harmoniously working at the enterprise, and timely replacement of obsolete non-current assets, the enterprise can achieve the best productivity results and increase its liquidity.

Construction, like any industry, has its own specifics, which should be taken into account when organizing the accounting work of an enterprise. In addition to material consumption, labor intensity and risks, construction is characterized by a long production cycle, which largely determines the financial and economic flows of a construction organization. It is common in the construction industry to provide a variety of services for a single customer or to related parties of a customer. A construction company, in addition to the construction services, can also be hired to provide design services, project management, consulting, supervision, engineering survey, design, installation, commissioning and other types of work.  The article is devoted to the problems of IFRS 15 application for proceeds accounting under construction contracts. The article discusses the specifics of accounting organization for income and expenses in the construction industry. 5 steps of the revenue accounting model are considered, a step-by-step procedure for working with contracts to recognize revenue. The article outlines a mechanism for recognizing revenue and allocating expenses. The article notes that, despite the complexity of IFRS 15, its new application improves the accounting system for income and expenses of construction companies and solves the problem of recognizing revenue and the financial result determination in construction. Owing to the control system contained in IFRS 15, construction companies can incrementally enhance their revenue recognition accounting system and remove the customer risks related to contracts.

The implementation of the transport strategy is based on the general principles of federal relations and takes into account the peculiarities of social-economic development and transport needs of individual regions of the country. The regional aspects of the transport system of Russia development are directly related to the creation of a network of competitive innovation clusters, new regional centers of economic development, also in the Russian Far East. The tasks of the transport complex development common for Russia, depending on the specific conditions of the social-economic development of the regions, have their own specifics, focus and priorities, which are taken into account when developing the priorities of the state transport policy. The main problem is that it is necessary to form an active position of the state at the new stage of development of the country economy to create the conditions for social-economic development, primarily to improve the quality of transport services, reduce the total costs of society that depend on transport, and increase the competitiveness of the domestic transport system, strengthening the innovative, social and environmental orientation of the transport industry development. At the same time, transport as a backbone element of the economy and investment and innovation demand generator for products should be considered as an independent point of economic growth. The purpose of the article is to analyze the implementation of the state transport policy on the Primorsky Territory within the framework of the activities by the Ministry of Transport and Roads of the Primorsky Territory and to identify the main problems and prospects for the development of transport policy main trends in the specified subject of the Russian Federation.

The study is carried out to identify the role of customer care in consumer goods retail marketing using evidence from Vietnam. It is significant to write that through extending excellent customer care services; retail businesses report increased sales of consumer goods. Besides, sales are the lifeblood of retail businesses in Vietnam, and one of the primary means of increasing them is through extending exceptional customer care services. It is worth noting that sales are also one of the determinants of company success. Various articles and related studies were reviewed to help identify relevant information about the topic. A qualitative research model was embraced for the study to help meet its primary goal. The researcher chose this model because it helps gain an understanding of various underlying opinions about customer care in consumer goods retail marketing in Vietnam. To ensure that the entire selected population was entirely analyzed, the researcher considered a very small sample size of 30 participants. What is more, interviews and observation were employed to collect relevant information for the study. Data were analyzed using the SPSS software because of its accuracy capability. Following the collected data, it was revealed that customer care positively affects consumer goods retail marketing. The current research is very significant for academic purposes for a student at different education levels. For these reasons, with the help of research findings, it can be concluded that there is a very significant relationship between customer care and consumer goods retail marketing in Vietnam and other countries.

The development and active use of information and communication technologies launched the digitalization process, which radically changes the ways of communication and communication technologies. Experts compare the depth and scale of the ongoing changes with the processes of the economy industrialization during the late 19th - early 20th centuries. The article presents the study results of geoformation technology development trends within the framework of the economy digitalization. The authors considered the stages of geographic information system development in the world and in Russia. To meet the study’s aim, they carried out the analysis of GIS technology implementation and use in various sectors of the Russian economy. Plus, the analysis and synthesis, monographic, comparative analysis are taken into account. Based on the results obtained, it can be inferred that for the most part international indicators and indices assess the technical aspect of the digital economy formation and development, which is not entirely correct, given the fact that we cope with a tough complex phenomenon. It is associated with the process of social-economic institutions of society informatization, and the process of globalization leads to their transformation at the macro level. The assessment of digital technology implementation level in the country economy at the international level is not made according to individual indicators, which are considered in this study. Complex indicators are used for this, allowing, on the one hand, cover a number of indicators and give an overall assessment, but on the other hand, they do not take into account and level out the peculiarities and specifics of individual countries and types of activity development.

The paper examines the search and development of effective ways to reduce the proportion of grain in feed due to non-grain raw materials and partial or complete replacement of such high-value ingredients as animal proteins, fats, phosphatides, macro-and micronutrients and vitamin-mineral premixes through the use of natural resources of the local raw material base. The main nutrients contained in the protein-mineral supplement of the Dniester River indicate its unique, natural multicomponent composition, so it can be widely used, in particular, as a source of protein, amino acids, vitamins, macro-and micronutrients and possibly others. biologically active substances not yet identified by us. It was found that the brightness of the experimental groups in terms of live weight slightly exceeded the animals of the control group. Bright experimental groups made slightly better use of feed nutrients. Feed costs per 1 kg of live weight gain, they were 6.5-8.4% lower. When feeding the bright research groups aquaculture of the Dniester River, there is a tendency to increase the strength of their wool. The inclusion of aquaculture additives in the feed helped to increase the concentration in the blood of bright experimental groups of hemoglobin by 0.13-0.38 g (P> 0.05) compared with the control, which indicates an increased level of redox processes in the body. Moreover, the highest content of hemoglobin (12.01 vs. 11.63 g%) was observed in the blood of bright IV experimental group, in the diet of which was compound feed with the inclusion of 15 wt.% Additive. However, the difference in this indicator between the animals of the IV experimental and I (control) groups (0.38 g%) is statically unlikely (P> 0.05).

The article proposes a methodology for determining and analyzing the determinant of the development of the industry, which makes it possible to formulate a list of applied recommendations for the formation of a strategy for the development of enterprises in the cable industry. The study uses a number of methods, the use of which allows us to explore the strategic prospects for the development of the industry, identify the determinants of development, evaluate them, and establish the nature of the impact on the activities of enterprises in the industry; highlight the structural and logical relationships between the studied factor conditions and development determinants, substantiate practical recommendations on the formation of a development strategy for enterprises in the industry. These methods include: methods of analyzing time series, methods of expert evaluation, the rhombus of state advantages by Porter, graph-analytical methods.The article provides statistical data on the volume of the world market for cable and wire products, identifies the main manufacturers and exporters of cable products. Trends in changes in the volume of production and sales of cable products in the world and in Ukraine are studied, in particular, the prospects for the development of the industry are substantiated. The main determinants of the development of the cable industry are determined, which are systematized and studied by the rhombus method of national advantages by M. Porter. Based on the method of expert assessment, a linguistic assessment of the established determinants is carried out, and the nature of their influence on the activities of enterprises in the industry is determined; the structural relationships between the studied factor conditions and development determinants are studied. The article provides arguments for choosing this particular methodological approach to analysis, which, on the one hand, makes it possible to ensure the complexity of the study - taking into account the systematic identification of determinants, the ability to take into account dynamic changes, determine the nature of their influence and track the structural and logical relationships between the studied factor conditions and development determinants. industries. Based on the results obtained, the author makes practical proposals for the formation of a strategy for the development of Ukrainian enterprises for the production of cable and wire products in the global and domestic markets.

The aim of the study was to analyze the prospects for further improvement of electronic settlements, digitalization of non-cash payments in business in the international and Ukrainian markets of payment services, information and accounting support of electronic settlements and development of proposals for their improvement. The study used the historical method to periodize the development of electronic computer technology in the field of electronic settlements and electronic settlements; comparative analysis - to establish the degree of digitalization of non-cash payments in Ukraine, other countries and continents; method of scientific abstraction, statistical and logical methods - for generalization and registration of electronic calculations, their documentation and display in the accounting and information system of the enterprise. As a result of research, the definition of electronic settlements was clarified and it was proposed to introduce the concept of "electronic settlements" in accounting terminology. The genesis of the introduction and development of electronic settlements between business partners is studied. Possible formats of electronic settlements between market participants are substantiated. Options for e-commerce and settlements in the form of separate blocks are presented, each of which differs in a special way of making electronic settlements and registration of transactions in the accounting system. The use of unified forms of standard documents is proposed, which would serve as a legal basis for making entries in the system of accounting and reporting. The practical implementation of these recommendations will allow businesses to choose a profitable option for electronic settlements and display electronic settlements in the accounting and reporting system. Further research requires a procedure for documentary or undocumented confirmation of electronic settlements and electronic settlements.