BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

SITE SECTIONS

The Organizational Principles of the Control over Settlements in Electronic Commerce
Moiseienko S. M.

Moiseienko, Stefani M. (2022) “The Organizational Principles of the Control over Settlements in Electronic Commerce.” Business Inform 9:67–73.
https://doi.org/10.32983/2222-4459-2022-9-67-73

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 2

Download article (pdf) -

UDC 657.454:[004.738.5:339

Abstract:
The purpose of the article is to improve the organization of the control over settlements in e-commerce by developing an organizational and information model. Being a promising and quite attractive form of doing business, e-commerce is characterized by specific risks: errors in the operation of the applied software, illegal withdrawal of funds, copyright infringement, leakage of corporate information, cybercrime and fraud with financial transactions, violation of personal data protection and their use for personal purposes, etc., which has an impact on the organization of control over settlements in this sphere. It is identified that the improvement of the organizational principles of control over settlements in e-commerce will contribute to a better control measure and will positively affect the overall efficiency of the system of management of an e-commerce entity. As result of the study, an organizational and information model is developed and substantiated, which takes into account the peculiarities of this sphere of economic activity and consists of six blocks: the purpose and objectives of control over settlements in e-commerce; objects and subjects of control over settlements in e-commerce; system of economic indicators of control over settlements in e-commerce; information base of control over settlements in e-commerce; methodical methods of processing primary (incoming) information of control over settlements in e-commerce; methodical methods of generalization and implementation of the results of control over settlements in e-commerce. The use of the presented development will contribute to better preparation of the control measure, optimization of control over both the time and cost parameters. Prospects for further research in this area may be the development of a risk-oriented methodology of control in e-commerce.

Keywords: e-commerce, organization of control over settlements, organizational and information model.

Tabl.: 1. Bibl.: 15.

Moiseienko Stefani M. – Postgraduate Student, Department of Accounting and Consulting, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

List of references in article

Coppola, D. “E-commerce worldwide - statistics & facts“. https://www.statista.com/topics/871/online-shopping/#dossier-chapter1
“E-commerce v Ukraine: tsifry, fakty, perspektivy razvitiya onlayn-torgovli“ [E-commerce in Ukraine: Figures, Facts, Prospects for the Development of Online Commerce]. https://www.site2b.ua/web-blog/e-commerce-v-ukraine-cifry-fakty-perspektivy-razvitiya-onlajn-torgovli.html
Bardash, S. V. Ekonomichnyi kontrol v Ukraini: systemnyi pidkhid [Economic Control in Ukraine: A Systematic Approach]. Kyiv: KNTEU, 2010.
Herman, R. S., and Didenko, Yu. Yu. “Teoretychni aspekty kontroliu za finansovo-hospodarskoiu diialnistiu pidpryiemstva“ [Theoretical Aspects of the Controlling over an Enterprise's Financial and Economic Activity]. Ekonomika. Finansy. Pravo, vol. 2, no. 12 (2019): 22-25.
Datsenko, H. V. “Finansovo-hospodarskyi kontrol za diialnistiu pidpryiemstv v umovakh nestabilnosti“ [Financial and Economic Control by the Activities of Enterprises in Conditions of Instability]. Visnyk Odeskoho natsionalnoho universytetu. Seriia «Ekonomika». 2019. https://ir.vtei.edu.ua/g.php?fname=26901.pdf
Starenka, O. M. “Sutnist ta mistse operatyvnoho kontroliu v systemi ekonomichnoho kontroliu“ [Essence and Place of Operational Control in the Economic Control System]. Oblik i finansy, no. 3 (2020): 114-121. DOI: https://doi.org/10.33146/2307-9878-2020-3(89)-114-121
Shevchuk, V. O. Kontrol hospodarskykh system v suspilstvi z perekhidnoiu ekonomikoiu (Problemy teorii orhanizatsii, metodolohii) [Control of Economic Systems in a Society with a Transitional Economy (Problems of Organizational Theory, Methodology)]. Kyiv, 1998.
Andronik, O. L., and Voronin, A. V. “Mozhlyvosti ta zahrozy elektronnoi komertsii v Ukraini“ [Opportunities and Threats of Electronic Commerce in Ukraine]. Ekonomika i orhanizatsiia upravlinnia, no. 4 (2021): 118-130. DOI: https://doi.org/10.31558/2307-2318.2021.4.11
Boreiko, N. M. “Spetsyfika elektronnoi komertsii u vitchyznianomu sehmenti merezhi Internet“ [Specificity of e-Commerce in the Domestic Segment of Internet Network]. Biznes-navihator, no. 2 (2020): 87-93. DOI: https://doi.org/10.32847/business-navigator.58-16
Ivanenko, L. M. “Marketpleisy yak obiektyvnyi naslidok rozvytku elektronnoi komertsii“ [Marketplaces as an Objective Consequence of Electronic Commerce Development]. Ekonomika i orhanizatsiia upravlinnia, no. 4 (2021): 178-187. DOI: https://doi.org/10.31558/2307-2318.2021.4.16
Fedulova, S. O. “Vplyv transkordonnykh potokiv danykh na zrostannia hlobalnoi elektronnoi komertsii na tli pandemii Covid-19“ [The Impact of Cross-border Data Flows on the Growth of Global E-commerce Amid the Covid-19 Pandemic]. Yevropeiskyi vektor ekonomichnoho rozvytku, no. 2 (2021): 106-117. DOI: 10.32342/2074-5362-2021-2-31-9
Finansovyi analiz [Financial Analysis]. Kyiv: KNTEU, 2002.
[Legal Act of Ukraine] (2015). https://zakon.rada.gov.ua/laws/show/576-19#Text
[Legal Act of Ukraine] (1993). https://zakon.rada.gov.ua/laws/show/2939-12#Text
[Legal Act of Ukraine] (1999). https://zakon.rada.gov.ua/laws/show/996-14#Text

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster