scholarly journals Cycle-oriented approach to building a model of production costs

2020 ◽  
Vol 17 ◽  
pp. 00124
Author(s):  
Elena P. Polikarpova ◽  
Igor E. Mizikovskiy
Keyword(s):  
Cost Management ◽  
Modern Science ◽  
Management Control ◽  
Point Of View ◽  
Production Costs ◽  
Production Cycle ◽  
Agricultural Activity ◽  
Management Tools ◽  
Agricultural Enterprises ◽  
Oriented Approach

Modern science and practice does not have a sufficient set of cost management tools, taking into account the duration of the production cycle, characteristic of agricultural activity. The implementation of a cycle-oriented approach to building a model of production costs was based on studying the existing options for classifying production costs, which were supplemented with features from the perspective of managing long production cycles. As a result of the study, a model of production costs was built from the point of view of a cycle-oriented approach, as well as a model of production costs from the standpoint of features of a long production cycle. The model can serve as the basis for the formation of the information space of cost management, control and cost analysis in the economy of agricultural enterprises.

scholarly journals Marketing management in the activity of agricultural enterprises

2020 ◽  
Vol 11 (1) ◽  
pp. 5-15
Author(s):  
Т. I. Balanovska ◽  
◽  
V. V. Voskolupov ◽  
Keyword(s):  
Agricultural Sector ◽  
Management Program ◽  
Management Control ◽  
Marketing Management ◽  
Target Market ◽  
Successful Operation ◽  
Management Tools ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
The Impact

The article studies the role of marketing management in the activity of agricultural enterprises. The agricultural sector is one of the key sectors of the Ukrainian economy, the core component of which is agricultural production. The findings of the article show the fact that a significant number of agricultural enterprises are unprofitable, with their share in the total number of enterprises accounting for 13.3%. Their performance largely depends on the impact of the extremely complex, dynamic and uncertain environment. The article suggests that only the businesses possessing the ability of adequate adjustment to the environment with taking precautions against negative effects timely and using opportunities the fullest ensure their competitiveness and profitability of their activity in the long run. The article determines marketing management tools to be relevant for ensuring successful operation of agricultural enterprises under modern conditions, for there is a need to find new approaches to managing enterprise activities. The article reveals the essence of marketing management; offers the interpretations of the concepts of "marketing management" and "management of marketing" given by the Ukrainian scientists and foreign researchers; and studies the difference between them. The article suggests that marketing management is a broader concept than management of marketing due to the fact that it is management of all general and individual functions of enterprise, as well as all divisions of enterprise on the basis of marketing. Marketing management considers marketing and management inseparably - they also mutually penetrate and complement each other. The main goal of marketing management is to increase profitability of enterprise by achieving maximum customer satisfaction. Based on the generalization of different views of scientists, the main stages of a marketing management process at agricultural enterprise are identified and characterized, including analysis of internal and external environment, selection of target market segments, marketing strategy formation, marketing complex development, organizational structure construction, marketing management program formation and marketing management control and analysis. The process of marketing management at agricultural enterprise contains a number of specific procedures aimed at research and formation of the demand of target consumers and comprehensive satisfaction of their needs. The findings of the research prove that the use of marketing management tools will help ensure the market orientation of agricultural enterprise, which provides a focus on success, timely adaptation to the environment, gaining a leading position in the market, providing competitive advantage.

scholarly journals Methods and Tools to Reorganise the Governance in the Italian Healthcare Companies

2017 ◽  
Vol 12 (2) ◽  
pp. 56
Author(s):  
Daniele Gervasio ◽  
Andrea Amaduzzi ◽  
Damiano Montani
Keyword(s):  
Health Care Services ◽  
Management Control ◽  
Point Of View ◽  
Management Tools ◽  
Information Requirement ◽  
Care Services ◽  
Management Processes ◽  
Exploratory Approach ◽  
Subjective Aspect ◽  
The Cost

This paper is a first analysis of the tools required to convert the fiscal data gathered from the management control systems into official guidelines for a long-lasting healthcare governance.This paper proposes some reflections about the peculiarity of the cost monitoring and management systems whose configuration and effectiveness must take into consideration the nature of the information requirement of the management processes addressee.The innovative aspect is to convey all the potential information contained in the cost monitoring systems. In fact, the information represents the subjective aspect, in other words what the reader ‘understands’ and perceives.These tools may not be analysed from a mere technical point of view, instead they must be considered as essential means to manage complex corporate systems.Using Amaduzzi’s theories and following an exploratory approach, this paper proposes some considerations about the tools required to convert the acts of management into (economic) values. Then, these values will convert into acts of management thanks to their capability to meet the information requirement of the governance stakeholders.The analysis carried out highlights the information requirement to satisfy through a series of monitoring and management tools, in order to find organisational and management solutions that are able to combine the need to rationalise the healthcare expenditure and to improve the quality and pertinence of health care services. 

scholarly journals Methods for diagnostics of bankruptcy of agricultural enterprises

2021 ◽  
Vol 2 (99) ◽  
pp. 240-247
Author(s):  
I. M. Novak ◽  
◽  
K. V. Suhetska
Keyword(s):  
Modern Science ◽  
Agricultural Activity ◽  
Main Task ◽  
Agricultural Enterprises ◽  
Financial Condition ◽  
Modern Development ◽  
Management Diagnostics ◽  
Definition Of ◽  
Scientific Practical ◽  
Main Component

Modern science pays a lot of attention to solving issues of the company's functioning under the influence of crisis phenomena and processes. Nevertheless, the conditions of modern development associated with high risk, sudden transformations, crises and shocks, the main task is set by the study of the latest elements of company diagnostics. Based on this, diagnostics of the company's crisis state is a fundamental component of the successful development of agricultural companies. It is considered as one of the areas of economic diagnostics and is closely related to the diagnostics of the threat of bankruptcy. It is also important to note that the main component of diagnosing the level of effectiveness of antisipative management of enterprises with an agricultural direction is the definition of a system of criteria for identifying specific causes leading to a crisis situation and a failure in agricultural activity, which has a very important scientific, practical and methodological significance for economic science.The main purpose of the article is to study the problem of bankruptcy diagnosis at domestic enterprises, substantiation of theoretical provisions and development of practical recommendations for improving the diagnosis of antisipative management of enterprises in the system of management diagnostics. The article identifies the main tasks facing enterprises seeking to prevent and prevent the onset of crisis situations, analyzes the stages of diagnosis and considers the main models for predicting the bankruptcy of the enterprise. It was found that the models show real results only in the conditions for which they were created. That is, it is necessary to develop a model in which the assessment of the financial condition of agricultural enterprises would be based on domestic accounting and reporting standards, which would use the statistical, information base of domestic enterprises taking into account the specifics of the industry.

scholarly journals ПРІОРИТЕТИ ФІНАНСОВОГО КОНТРОЛІНГУ В УПРАВЛІННІ ВАРТІСТЮ ГОСПОДАРЮЮЧИХ СУБ’ЄКТІВ

2018 ◽  
pp. 38-45
Author(s):  
Л. А. Костирко ◽  
М. В. Євтушенко
Keyword(s):  
System Approach ◽  
Cost Management ◽  
Point Of View ◽  
Practical Significance ◽  
Financial Control ◽  
Accounting System ◽  
Management Tools ◽  
Subject Field ◽  
Strategic Assessment ◽  
Strategic Value

Formulation of the problem. The article describes the preconditions, the essential characteristics and objects of financial control from the point of view of preservation and reproduction of the value of economic entities. The aim of the research is the disclosure of the conceptual and organizational foundations of financial control in the context of ensuring the effective management of the value of economic entities. The object of the research is the process of selecting the priorities of financial control in the management of the value of economic entities. Methods used in the study: logical-content method, system approach, methods of scientific knowledge, method of induction. The hypothesis of research. The existence of a dependence of the development of guidelines for improving financial control in the context of ensuring the effectiveness of cost management from the risk taking, the formation and measurement of the value drivers system within the limits of control, the normalization of the criteria for the effectiveness of cost management and assessment of the strategic value of enterprises. The statement of basic materials. On the basis of the system approach, a conceptual model of financial controlling, which integrates: purpose, subject field, principles, tasks, functions, tools, is formed. The originality and practical significance of the research consist in substantiating the methodical tools of financial control, which combines: methods of financial diagnostics, financial planning, analysis, risk management, management accounting, system of estimation of cost indicators. Conclusions of the research. The combination of EBM management tools and financial controlling provides an information base for forecasting the expected market and strategic value of enterprises. The methodical approach to the strategic assessment of the value of companies is outlined. The organizational principles of financial control are substantiated.

scholarly journals RESTRUCTURING FARM-RUNNING ENTITIES – LEGAL ASPECTS

2020 ◽  
Vol XXII (1) ◽  
pp. 224-231
Author(s):  
Adam Majchrzak
Keyword(s):  
Legal Aspects ◽  
State Aid ◽  
The State ◽  
Point Of View ◽  
Agricultural Activity ◽  
Debt Restructuring ◽  
Agricultural Enterprises ◽  
Remedial Actions ◽  
Polish Law ◽  
The Eu

The Act of 9 November 2018 on debt restructuring for farm-running entities introduced, into Polish law, certain instruments aimed at improving the financial liquidity of agricultural enterprises, which are insolvent or threatened with insolvency, and ultimately, enhancing their competitiveness in the EU market. These instruments consist of providing state aid in the form of subsidies to the interest of restructuring loans or loans for financing the repayment of debt arising in connection with conducting agricultural activity, as well as in the National Support Centre for Agriculture (KOWR) providing state aid in the form of guarantees securing the repayment of the restructuring loan, and in KOWR taking over a farm-running entity’s debt arising in connection with conducting agricultural activity in exchange for the transfer of ownership of their property to the State Treasury. The solutions enacted function in parallel to the possibility of making an arrangement with creditors and effecting remedial actions based on the provisions of Restructuring Law. The aim of the article is to evaluate the enacted regulations from the point of view of their consistency with the provisions of Restructuring Law, their compliance with the principles and objectives presented in the justification of the bill, and the expected results. Interpretation of intent and systemic interpretation of legal acts was used, with the application of historical and logical methods. Following the analysis carried out, it was concluded that with the regulations currently in force, the objectives of the act assumed by the legislator and the anticipated results will not be achieved in full.

Organizational and economic essence of cost management of agricultural enterprises

2020 ◽  
Vol 8 (14) ◽  
pp. 220-229 ◽  
Author(s):  
Olga Varchenko ◽  
◽  
Ivan Svynous ◽  
Dmytro Mykytyuk ◽  
Lyubov Ivanova ◽  
...  
Keyword(s):  
Cost Management ◽  
Agricultural Enterprises

РЕЛИГИЯ И НАУКА: КОНФЛИКТ ИЛИ ДИАЛОГ? (ИССЛЕДОВАНИЕ МИРОВОЗЗРЕНЧЕСКИХ И СОЦИАЛЬНЫХ ПРОТИВОРЕЧИЙ В РОССИЙСКОМ ОБЩЕСТВЕ)

2018 ◽  
Vol 13 (4) ◽  
pp. 97
Author(s):  
G. E. Bokov
Keyword(s):  
Modern Science ◽  
Academic Community ◽  
Educational Process ◽  
Point Of View ◽  
Soviet Period ◽  
Russian Society ◽  
Religion And Science ◽  
Russian Orthodox Church ◽  
Official Position ◽  
The Face

The article is devoted to the study of the worldviews and social contradictions in Russian society on the example of two different positions on the relationship between religion and science. According to one of these positions these relationships are defined as conflict. The second, opposing point of view says there never was and there cannot be any conflict between religion and science. In the publication such points are called “the paradigm of conflict” and “the paradigm of dialogue”. It shows, the first “paradigm” in the Soviet period of Russian history was determined by ideologization of science and was an important part of anti-religious propaganda. On the contrary, “the paradigm of dialogue” has always been represented primarily by religious thinkers. Today it is the official position of the Russian Orthodox Church of the Moscow Patriarchate. The official Church document “The Basis of the Social Concept” says religion and science are designed to complement each other, especially in solving ethical problems that inevitably arise in the face of modern science. However, secular scientists often see in such statements the Church’s claims to active participation in the public life, including the educational process. Representatives of the academic community often speak out against the introduction of the theological educational programs and the theological departments in secular Universities of the Russian Federation. Thus, in contemporary Russian society some continue to believe that there is a conflict between religion and science, while others insist on the need for dialogue.

О вопросах фольклоризма в письменной литературе

2019 ◽  
pp. 31-33
Author(s):  
Суусар Искендерова
Keyword(s):  
Modern Science ◽  
Folk Songs ◽  
Point Of View ◽  
The Past ◽  
Scientific Term ◽  
Literature Culture ◽  
Definition Of ◽  
The Relationship

Аннотация: Исследование проблемы фольклоризма является наиболее актуальной в современной науке о фольклоре. На разных этапах развития художественной литературы для формирования индивидуального творчества писателя особенно значимым становятся фольклорные жанры, сюжетные мотивы и художественные средства. В статье рассматривается связь письменной литературы и фольклора, особенно точка зрения проблеме фольклоризма в прошлом и их анализ. Термин «фольклоризм» начал использоваться советскими исследователями учеными как научный термин еще в 1930-х гг. Термин «фольклоризм» используется в различных сферах культуры, а в этой статье мы будем рассматривать в литературе. Несмотря на то, что на протяжении многих лет этот вопрос изучается литературоведами, фольклористами, все -таки нет единого теоретического определения понятия. Ключевые слова: фольклор, фольклоризм, литература, культура, письменная литература, художественная литература, оседлый народ, пословицы и поговорки, фольклорные песни. Аннотация: Көркөм адабияттын өнүгүүсүнүн ар кайсы баскычтарында сүрөткердин жеке чыгармачылыгынын калыптанышы үчүн фольклордук жанрлар, сюжеттер, мотивдер жана көркөм каражаттар айрыкча мааниге ээ. Макалада жазма адабият менен фольклордук карым-катышы, айрыкча фольклоризм маселеси жөнүндө мурдагы көз караштарга кайрылып, аларга талдоо жүргүзүү менен бирге автор өз байкоолорунда келтирет. “Фольклоризм” деген илимий термин 1930-жылы баштап колдонула баштаган. “Фольклоризм” термини маданияттын түрдүү сфераларында кеңири колдо- нулат, бул жерде адабияттагы колдонулушун каралат. Макалада адабий материал менен фольклордук байланышын терең түшүнүү үчүн адабий фольклоризм маселесинин талаштуу жактары каралат. Түйүндүү сөздөр: фольклор, фольклоризм, адабият, маданият, жазма адабият, көркөм адабият, көчмөн калк, макал-лакап, фольклордук ырлар. Annotation: The study of the problem of folklore is the most relevant in the modern science of folklore. At various stages in the development of fiction, folklore genres, plot motifs, and artistic means become especially significant for the formation of the writer's individual creativity. The article examines the relationship between written literature and folklore, especially the point of view of the problem of folklorism in the past and their analysis. The term "folklorism" began to be used by Soviet scholars as a scientific term back in the 1930s. The term "folklorism" is used in various fields of culture, and in this article we will consider in the literature. Despite the fact that for many years this issue has been studied by literary scholars, folklorists, all the same there is no single theoretical definition of the concept. Keywords: folklore, folklorism, literature, culture, written literature, fiction, settled people, proverbs and sayings, folk songs.

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