Conditions for participation in academic mobility programs?
Thus, such a profit in value coincides with the gross profit, when the calculation is carried out only at variable costs.The main sources of profit of a tourist enterprise are:
profit from the provision of tourist services or from the sale of a tourist product. (This is the main component of total profit); income from non-operating transactions is income from equity participation in joint ventures, lease of property, dividends on securities, income from deposits, income from debt obligations, income from economic sanctions, etc.; profit from the sale of property includes profit from the sale of fixed assets (tangible assets), intangible assets, securities of other enterprises, etc. It is calculated as the difference between the sale price and the residual value.The considered scheme of calculation of the size of the general profit on its sources is important for its analysis and acceptance of economic decisions.
It is important to remember that income is subject to taxation and in accordance with the Law of Ukraine "On corporate income tax" is calculated by the formula:
Po = Dv - (Vv + AB),
where Dv - gross income for a certain period;
BB - gross costs for the same period;
AB - the amount of depreciation.
The main component of gross income is revenue from the provision of travel services and sales of tourism products. It also includes income from the sale of property and from non-operating activities. Gross costs are the costs of sold products, as well as losses from the sale of property. Depreciation deductions are separated from the total amount of expenses, as their accrual is controlled by the fiscal authorities in a special manner.
In the financial policy of the enterprise an important place is occupied by the distribution and use of profits as the main source of financing investment needs and meeting the economic interests of owners.
The tax is paid on the total profit in accordance with the conditions provided by the legislation on corporate income taxation. Profit remaining after tax - net profit, comes to the full disposal of the enterprise and is used in accordance with its charter and decisions of the owners.
This profit can be divided into two parts:
profits sent outside the company (payment of dividends, incentive bonuses, social benefits, etc.). profit remaining at the enterprise (directed to the creation or replenishment of reserve and investment funds).The profitability of the enterprise is measured by two indicators - profit and profitability.
Profitability is a relative indicator of the efficiency of the enterprise, which in general is calculated as the ratio of profit to costs.
There are return on capital (invested resources) and return on products.
Return on capital is calculated in several modifications: return on assets, return on equity, return on equity.
Return on assets (Pa) characterizes the efficiency of use of all available assets of the enterprise and is calculated by the formula:
Pa = Pz (h) / Ka * 100%
where Pz (h) - total (net) profit of the enterprise for the year;
Ka -the average amount of assets on the annual balance sheet.
Return on equity (RVK) reflects the efficiency of the use of assets created from own funds:
Rvk = Pch / Kv * 100%
where PC - net profit of the enterprise;
Kv - equity of the enterprise.
Return on equity is calculated as the ratio of net income to authorized capital (nominal value of shares sold).
Product profitability (RP) characterizes the cost efficiency of its production and marketing. It is determined by the formula:
Rp = Prp / Srp * 100%
where PPP - profit from sales for a certain period;
PSA - the total cost of goods sold.
An important condition for high competitiveness of the enterprise in the field of tourism is the ability to analyze economic activity, realistically assess the financial condition and on this basis to adjust and plan the work of the enterprise in both domestic and foreign markets.
The analysis process has two main objectives:
getting an idea of the volume, structure and composition of the property of the enterprise, the size and status of its liabilities; identification of trends in changes in efficiency, solvency, financial stability, etc.The package of financial reporting documents for the last few years and for the current quarter is used for analysis.
At the first stage of financial and economic analysis of the tourist enterprise in the dynamics of the analysis of the main absolute indicators of economic activity: sales, cost, profit (loss), etc.
For example: analysis of the main indicators of the travel agency in 2000 - 2002 p. may have the form as given in table 1.
Table 1.
Indicators | 2000 | 2001 | 2002 | ||||
Fact | Report for 2001 | In 2000 prices | In% up to 2000 | Report for 2002 | In 2001 prices | In% before 2001 | |
Implementation of services, thousand UAH |
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Total cost of sales, thousand UAH |
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Profit (loss) from sales, thousand UAH |
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Other operating expenses |
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Non-operating income |
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Non-operating expenses |
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Gross profit |
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At the second stage of the economic analysis the analysis of a financial condition of tourist firm which is the result of interaction of all elements of the system of financial relations of firm and therefore covers all its economic activity is carried out.
This analysis involves the use of a number of absolute and relative indicators, grouped into several groups and illustrating:
the dynamics of the composition and structure of property; the dynamics of the structure and composition of the financial resources of the firm; financial stability.Analysis of the dynamics of the structure of property (fixed assets, intangible assets, unfinished capital contributions, long-term and short-term financial contributions, etc.) makes it possible to establish the size of absolute and relative growth of property and its individual types.
An increase or decrease in assets indicates the expansion or contraction of a particular firm. Analysis of the composition and structure of property makes it possible to establish the size of the absolute and relative growth of property. The reasons for the increase or decrease of the property of the enterprise is based on changes that have occurred in the sources of their formation.
The main indicators for assessing the dynamics of the composition and structure of financial resources are:
a) sources of own funds; statutory fund; undivided profit; Reserve capital. b) sources of loan funds; long-term loans and borrowings; short-term loans and accounts payable.The analysis of the structure of financial resources can show whether the company has a shortage of own resources and at the expense of which funds (own or borrowed) there was an increase in property.
An important group of indicators that characterize financial stability in a market economy is reflected in the following balance sheet model:
A1 + A2 + A3 + A4 = P1 + P2 + P3 + P4,
where A1 - the most liquid assets - cash and financial investments;
A2 - fast-selling assets - receivables;
A3 - assets sold slowly - inventories and costs;
A4 - hard-to-sell assets - fixed assets, tangible assets, capital investments;
PI - the most urgent liabilities - accounts payable;
P2 - short-term liabilities;
P3 - long-term liabilities;
P4 - permanent liabilities.
In this formula, assets are grouped as they are liquid and liabilities are as they are urgent.
The solvency of the enterprise is defined as the excess of assets as liquidity over liabilities as urgency.
literature
Balabanov IT, Balabanov AI Economics of tourism. - Moscow, 2000. Gerasimenko VT Fundamentals of tourism business. - Odessa, 1997. Gulyaev VG Organization of tourist activity. -Moscow, 1996. Ivanov Y. Tourist activity and taxation // Accounting. -2002. -No.20 / 2.Interstate standard. Tourist and excursion service. Classification of hotels. - Kiev: Gosstandart of Ukraine, 1996.06/08/2013
University students have the right to academic mobility, including international mobility |
Realization by students of the right to academic mobility
What is academic mobility? What is a student's right to academic mobility? What are the forms and types of academic student mobility? How to exercise the right to academic mobility? What academic mobility programs can you participate in? Conditions for participation in academic mobility programs? What documents are required to participate in the academic mobility program? What are the terms of the academic mobility program and does it affect the length of study at UVO?
What is academic mobility?
Academic mobility is an opportunity for participants in the educational process (students, teachers, etc.) to study, teach, intern to conduct research in another institution of higher education or research institution in Ukraine or abroad (Article 1 of the Law of Ukraine " On Higher Education ").
What regulates the right of students to academic mobility?
The right of students to academic mobility is regulated by the Law of Ukraine "On Higher Education", Regulations on the exercise of the right to academic mobility, approved by the Cabinet of Ministers of August 12, 2015 No. 579. In addition, higher education institutions adopt internal legal acts on the exercise of the right to academic mobility. Such acts are valid in KNU. Taras Shevchenko (KNU), Kyiv National Linguistic University (KNLU), LNU. Ivana Franko (LNU), Lviv Polytechnic National University (LP) and other educational institutions.
What is a student's right to academic mobility?
According to the Law of Ukraine "On Higher Education", students have the right to academic mobility, including international. Students exercising this right are not expelled from the university, they retain the place of study and scholarship (Articles 46, 62).