http://journals.uran.ua/tarp <p align="justify"><strong>The aim</strong> of the «Technology audit and production reserves» journal is to publish research papers dealing with the search for opportunities to reduce costs and improve the competitiveness of products in industry. The peculiarity is that <strong>each problem is considered from two sides - the economist’s and the engineer’s</strong>, for example, in the context of forming the «price – quality» criterion, in which the first component concerns research in the field of business economics, and the second - engineering. The research result at the intersection of these disciplines can be used in the actual production to identify reserves, providing the opportunity to reduce costs and improve product competitiveness.</p> en-US <p>The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.</p> frolova@entc.com.ua (Liliia Frolova) frolova@entc.com.ua (Liliia Frolova) Mon, 27 Mar 2023 15:15:09 +0300 OJS 3.2.1.2 http://blogs.law.harvard.edu/tech/rss 60 http://journals.uran.ua/tarp/article/view/276016 <p><em>The object of research is the preparation of the procedure for the formation and write-off of the accounting category of expenses of future periods. The difficulty of this issue for practicing accountants is the lack of detailing of their composition, accounting and write-off in regulatory documents. In the national regulations (standards) of accounting (which are the main regulatory document on accounting), there is no definition of this category, as well as its components and the order of their attribution to the expenses of the current period. That is why the criteria for the recognition of expenses were defined, the period of their recognition was determined, and the reasons why some expenses cannot be classified as current expenses in accordance with NAR(S) (National accounting regulations (standards)) were analyzed. The difference between some components of expenses of future periods that are similar in name and expenses that are not included in current expenses according to NAR(S) was clarified. It is also clarified how those expenses of future periods should be reflected, which by all indications can be attributed to this category, however, according to the write-off period, they cannot be credited to account 39 «Expenses of future periods» and entered in the 2nd section of the Balance Sheet «Current assets». In addition, the presence of expenses of future periods as part of separate lines of financial statements according to IFRS (International Financial Reporting Standards) is disclosed. Various options for writing off the expenses of future periods and including them in the composition of the expenses of the current period were also considered. Depending on the time of receipt of income for which these expenses were incurred, it can be carried out in equal parts, proportionally or using other methods.</em></p> Inna Kosata Copyright (c) 2023 Inna Kosata http://creativecommons.org/licenses/by/4.0 http://journals.uran.ua/tarp/article/view/276016 Mon, 27 Mar 2023 00:00:00 +0300 http://journals.uran.ua/tarp/article/view/275980 <p><em>An analysis of the experience of the Russian-Ukrainian war shows that the issue of collecting trophy samples of weapons and military equipment has not been investigated. This determines the relevance of conducting research on the specified issue. The object of research is the system of collecting trophy samples of weapons and military equipment. The subject of the research is the effectiveness of the system of collecting trophy samples of weapons and military equipment. Inconsistencies in approaches to the collection of trophy samples of weapons and military equipment have been identified, which must be resolved. Decomposition of the existing system of collection of trophy samples of weapons and military equipment of groups of troops (forces) was carried out, functional connections between the elements of the system were studied, which made it possible to substantiate the indicators and develop a method for evaluating the effectiveness of the system of collecting trophy samples of weapons and military equipment of a group of troops (forces). In the course of the research, the authors used general scientific methods of analysis and synthesis. The analysis method was applied during the decomposition of the existing system of collection of trophy samples of weapons and military equipment of groups of troops (forces). The methods of synthesis and evaluation of complex hierarchical systems were used in the course of developing the method for evaluating the effectiveness of the system of collecting trophy samples of weapons and military equipment of a group of troops (forces). The proposed method is based on analytical dependencies that allow to evaluate the effectiveness of the system of collecting trophy samples of weapons and military equipment and is universal,</em></p> <p><em>It is advisable to use the proposed method in the course of assessing the capabilities of the system for collecting trophy samples of weapons and military equipment of groups of troops (forces).</em></p> Mykola Zaitsev, Roman Chunakov, Ruslan Ransevych Copyright (c) 2023 Mykola Zaitsev, Roman Chunakov, Ruslan Ransevych http://creativecommons.org/licenses/by/4.0 http://journals.uran.ua/tarp/article/view/275980 Mon, 27 Mar 2023 00:00:00 +0300