Definition of the concept of “material and technical resources” and their relationship with other resources in construction

Authors

  • Mariia Gumenna-Derii Ternopil Natinal Economic University

DOI:

https://doi.org/10.35774/visnyk2020.03.252

Keywords:

construction, resources' material, financial, logistical, other resources' the relationship of resources.

Abstract

Introduction. This article makes a null hypothesis about the impossibility of the existence of material and technical resources as an independent object of study, because these resources cann’t be profitable or social effective without other resources. It is clear that material and technical resources become productive when interacting with financial, informational, innovative, time and other types of resources. The emergence of alternative energy sources, constant change of laws, improvement of construction technology, constant struggle for resources, changing financial vectors place new demands on the material and technical resources of construction and require new approaches to accounting and control.

The purpose of the study is to formulate a definition of «material and technical resources» and identify their relationship with other resources in construction.

Research methods. In the article has been used general scientific and specific research methods, in particular: comparison – to study of theoretical research of the conceptual and categorical apparatus of material and technical resources, and also assets and resources; 

graphic - to study the amount of capital investment in housing; analysis and synthesis - to identify ways of interaction of material and technical and other types of resources.

Results of the research. In the study detected differences in the definition of

«resources» and «assets». It is recognized that the concept of «resources» is broader than – «assets», which allows to distinguish these two definitions for future analysis of their components. Based on the analysis of the concepts of «material» and «technical» resources, the author’s definition of «material and technical resources» is formulated. To existing definitions is added that material and technical resources are one of the main elements of entrepreneurial potential, and also that their use brings not only profit, but also social effect, especially in construction. In addition, the relationship between logistics and other resources has been disclosed. The null hypothesis has been proved, it’s about material and technical resources which are not effective without connections with other resources, and their potential is assessed under the condition of interaction with financial, informational, organizational and time resources.

Perspectives. In future studies, it’s advisable to disclose the genesis of material and technical resources; identify the main problems of their formation and efficiency of use; to assess the dynamics and trends of the behavior of analytical indicators and make appropriate proposals; develop a model of the relationship of material, technical and financial resources in accounting and control etc.

References

Spysok laureativ Premiyi imeni Nobelya z ekonomiky [List of Nobel Prize winners in economics]. Retrieved from https://uk.wikipedia.org/wiki/Список_лауреатів_ Премії_імені_Нобеля_з_економіки [in Ukraine].

Bukhhaltersʹkyy slovnyk; za red. prof. F.F. Butyntsya [Accounting dictionary; for order. prof. F.F. Butynets]. Zhytomyr: PP “Ruta” - Zhytomyr: PE «Ruta», 2001. 224

p. [in Ukraine].

Ekonomichna entsyklopediya; vidp. red. Mochernyy, S. V. [Economic Encyclopedia; resp. ed. Mocherny, S. V.]. Kyiv: Vydavn. Tsentr «Akademiya» - Kyiv: Publishing house. Center «Academy», 2002. T. 3. P. 206-207 [in Ukraine].

Korotkyy tlumachnyy slovnyk ukrayinsʹkoyi movy (1978). Uklad.: D. H. Hrynchyshyn,

L. L. Humetsʹka, V. L. Karpova ta inshi; Vidp. red. L. L. Humetsʹka [Short explanatory dictionary of the Ukrainian language (1978). Compiled by: D. G. Grinchyshyn, L.

L. Gumetskaya, V. L. Karpova and others; Responsible editor L. L. Gumetskaya]. Kyiv: Rad. school. 296 p. [in Ukraine].

Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 «Zahalni vymohy do

finansovoi zvitnosti». Nakaz Ministerstva finansiv Ukrainy № 73 vid 07 liutoho 2013

r. Zareiestrovano v Ministerstvi yustytsii Ukrainy 28 liutoho 2013 r. za № 336/22868 [National accounting regulation (standard) 1 «General requirements for financial reporting». Order of the Ministry of Finance of Ukraine № 73 of February 7, 2013. Registered at the Ministry of Justice of Ukraine on February 28, 2013 under № 336/22868]. Retrieved from https://zakon.rada.gov.ua/laws/show/z0336-13#Text [in Ukraine].

Kiyosaki, R., Fleming, D. and Kiyosaki, K. (2015). Biznes XXI veka. 2-e izd. [Business of the XXI century. 2nd ed.]. Minsk: Popurry - Minsk: Potpourri, 2015.192

p. [in Russian].

Nazaruk, O. M. (2016). Zmist katehorii «vyrobnychi resursy pidpryiemstva» v ekonomichnykh doslidzhenniakh [The content of the category «production resources of the enterprise» in economic research]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia: Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo - Scientific Bulletin of Uzhhorod National University. Series: International Economic Relations and the World Economy. 2016. Vip. 6 (2). P. 116-

[in Ukraine].

Lysko, O. V. (2006). Oblik i kontrolʹ vykorystannya materialʹno-tekhnichnykh resursiv u kapitalʹnomu budivnytstvi: avtoref. dys. … kand. ekon. nauk : spets. 08.06.04 - bukhhaltersʹkyy oblik, analiz i audyt; Kyyivsʹk. nats. torh.-ekon. un-t [Accounting and control of the use of material and technical resources in capital construction: author’s ref. dis. … Cand. econ. Science: special. 08.06.04 - accounting, analysis and audit; Kyivsk. nat. trade and economy un-t]. Kyiv. 21 p. [in Ukraine].

Zavhorodniy, A. H., Voznyuk, H. L. (2005). Finansovo-ekonomichnyy slovnyk [Financial and economic dictionary]. Lʹviv: Vyd-vo Natsion. un-tu «Lʹvivsʹka politekhnika» - Lviv: Nation Publishing House. Lviv Polytechnic University, 2005. P.

[in Ukraine].

Shtymer, L. T. (2014). Stratehichnyy analiz potentsialu materialʹnykh resursiv pidpryyemstva: avtoref. dys. … kand. ekon. nauk : spets. 08.00.09 - bukhhaltersʹkyy oblik, analiz ta audyt (za vydamy ekonomichnoyi diyalʹnosti); Ternop. nats. ekon. un- t [Strategic analysis of the potential of material resources of the enterprise: author’s ref. dis. … Cand. econ. Science: special. 08.00.09 - accounting, analysis and audit (by type of economic activity); Ternopil. nat. econ. un-t]. Ternopil. 20 p. [in Ukraine].

Blokha, A. V. (2008). Rynok materialʹno-tekhnichnykh resursiv: sutnistʹ ta osoblyvosti funktsionuvannya [The market of material and technical resources: essence and features of functioning]. Visnyk ahrarnoyi nauky Prychornomorʹya - Bulletin of Agrarian Science of the Black Sea Region. Issue 1. 109-113 [in Ukraine].

Didorenko, T. V. (2016). Sutnist i klasyfikatsiia materialno-tekhnichnykh resursiv na silskohospodarskykh pidpryiemstvakh za yikh pryznachenniam ta rolliu v protsesi vyrobnytstva [The essence and classification of material and technical resources in agricultural enterprises by their purpose and role in the production process]. Ukrainskyi zhurnal prykladnoi ekonomiky - Ukrainian Journal of Applied Economics. 2016. T. 1, № 1. P. 92-99. Retrieved from http://nbuv.gov.ua/UJRN/ ujae_2016_1_1_15 [in Ukraine].

Ofitsiynyy sayt of Derzhavna sluzhba statystyky Ukrayiny [Official site of State Statistics Service of Ukraine Official site]. Retrieeved from http://www.ukrstat.gov. ua/ [in Ukraine].

Krupka Ya. D., Porokhnavets Ya. A. Oblik i kontrol u vydobuvnykh haluziakh [Accounting and control in extractive industries: monograph]. Ternopil: vyd-vo

«Krok» - Ternopil: Krok Publishing House, 2019. 252 p. [in Ukraine].

Osnovni vydy suchasnykh budivelnykh materialiv [Main types of modern alarm materials]. Retrieved from https://247.com.ua/ua/blog/osnovnye-vidy- sovremennykh-stroitelnykh-materialov/ [in Ukraine].

Published

2020-12-14

Issue

Section

ACCOUNTING AND AUDIT

How to Cite

Gumenna-Derii, Mariia. “Definition of the Concept of ‘material and Technical resources’ and Their Relationship With Other Resources in Construction”. Herald of Economics, no. 3(97), Dec. 2020, pp. 252-65, https://doi.org/10.35774/visnyk2020.03.252.

Similar Articles

1-10 of 269

You may also start an advanced similarity search for this article.