Headings of the journal
"Economics and Management"

Annotation: The article deals with the competence approach in an industry company. With the competence approach, the norms and requirements for employees are formed, it determines the goals of the educational process and evaluates the educational results, and the already accumulated experience, knowledge, skills and abilities of employees are human capital that must be managed competently and with dignity. The implementation of the competence assessment system is presented as a complex and lengthy process, accompanied by a change in the corporate culture and thinking of managers and managers. However, the formation and application of the competence model will allow the industry company to use the human resources potential most effectively. The competencies that are presented in the reference profile by level are described, and based on the competencies and the compiled reference profile, a reference competence card was developed for the position of ticket office cashier, which can provide the company with a stable competitive advantage in the market.

Annotation: The article presents the main approaches to the information support of marketing solutions from the point of view of the regional aspect, and in particular the formation of the image of the region. Special attention in this article is paid to the problems of formation and use of integrated marketing information systems. The article analyzes the main problems and directions of information support. The main approaches to the formation of decision support systems are characterized, and the directions of integration of information systems are investigated. The article considers the directions of integration of marketing information systems, considers the examples of practical application of decision support systems. The article describes the technology for assessing the main factors that affect the formation of the image of the region, and presents the technology for clustering target audiences. The procedure of cluster analysis is described. The interpretation of the results of the analysis allows us to draw conclusions about the most.

Annotation: During the audit of accounts payable, the auditor may need to evaluate the internal controls applied by the audited entity to determine the ongoing work to identify, timely repay and determine the reasons for writing off the organization’s accounts payable. In this regard, the assessment of the internal control of the audited entity for working with creditors is an important aspect of the audit of accounts payable and its write-off, in particular. The purpose is to present the format of a working document for testing the internal control tools of the audited entity for working with creditors. Results: The article presents the format of a working document for testing the internal control tools of the audited entity for working with creditors, which will allow the auditor to identify problematic areas in the internal control system for accounting for accounts payable of the audited entity.

Annotation: Cost accounting plays a crucial role in ensuring agricultural organization effectiveness, as it ultimately enables systematization and optimization of costs. The article presents the peculiarities of accounting costs organization in crop production as the basic agricultural industry specialization. The author highlights the main elements of the cost accounting organization as a system for managing costs. An accounting policy role has been defined in the cost accounting system and an accounting policy has been structured. The author presents a classification of factors determining peculiarities of cost accounting system organization and affecting individual elements of accounting policy. The basic cost structure in crop production is determined based on the assessment of the experience of agricultural organizations. The author considers the applied methods of cost accounting and presents the conditions that determine them. The article describes the mechanism to form individual elements of accounting policy as the basic internal regulatory document of accounting. The proposed algorithm is based on the author’s system of factors affecting the industry.

Annotation: The article examines the issues of effective management of the competitive potential of corporations in the IT industry. It is noted that the competitive potential is one of the most important tasks of improving the mechanisms of competitiveness of enterprises in the IT industry, which influence the activities of all economic entities of the state. The problem of the development of the competitiveness of corporations in the IT industry is analyzed, which is associated with insufficient government strategies, which consider only individual tasks that are solved with the help of information technologies. Attention is drawn to the key stages of the formation of the mechanism for managing the potential of the IT industry corporation. The purpose of the article is to substantiate the main directions of increasing the competitive potential of the IT industry corporation. Main results: the article outlines the main ways to increase the competitive potential of the IT industry corporation. The study concludes that the main goal of increasing competitive potential is to identify and analyze the components of competitiveness, to develop management methods.