scholarly journals Environmental audit as a tool for socio-economic evaluation & security management of an industrial enterprise

2019 ◽  
Vol 110 ◽  
pp. 02065
Author(s):  
Sergey Yashin ◽  
Sergey Borisov ◽  
Dmitry Sukhanov

In this paper, the authors consider environmental audit as a tool for managing the safety of an industrial enterprise. The objects of the study are the industrial enterprises of the Nizhny Novgorod region. The subjects of the study are: the concept, the legal framework, the stages of evolution, the structure and methods of environmental audit. In particular, the authors consider a specific example of the use of internal environmental audit methods to assess the socio-economic efficiency of the innovative project to reduce industrial injuries in industrial enterprises. As tools and methods of analysis, the authors propose to use the author’s approach to the calculation and assessment of the cost of damage from occupational injuries, based on the Danish method of assessing the effectiveness of innovative projects with a pronounced environmental component in the field of prevention of occupational injuries, taking into account the damage arising from the “loss of well-being”. One of the significant proposals of the authors to conduct this study are reasoned proposals to finalize the existing and accepted in the Russian Federation methodology for assessing the economic losses of the organization from industrial injuries and occupational diseases.

2021 ◽  
Vol 8 (523) ◽  
pp. 95-101
Author(s):  
T. P. Tkachenko ◽  

The article is aimed at improving the theoretical and methodological principles and formalizing the methodological provision of the processes of formation of a comprehensive system of economic security of industrial enterprises. The article analyzes the theoretical principles of interpretation and management of the economic security system of enterprises. In particular, it is defined that modern scientific define the economic security system as an aggregate of elements that provide protection along with threat assessment. The author proposes to consider the concept of «economic security system» as an aggregate of resource elements and functions for harmonization of interests, complexity, flexibility, interaction and coherence of space, which determines the economic efficiency of adaptability of units, management elements, subsystems and allows comprehensively and fully diagnosing risks and threats, potential deviations, as well as substantiating the cost of resources for the systematic provision of security of industrial enterprise. A functional-resource approach to the formation of the economic security system is substantiated. Internal incentives and motivators of the formation of the economic security system are formalized, which are disclosed through structural elements of the system and process flows in the internal environment of the enterprise. To activate the resource and functional elements, it is necessary to establish the goals of the system formation and formalize their species composition. This will allow to determine and substantiate the cost of security provision, minimization of risks and the instrumentarium of the organizational and economic security mechanism. The article describes elements of the security space, which include the resource and functional constituents, methodological means of diagnostics and regulation, as well as economic agents who are in contact with external actors. Motivators, strategic guidances and tasks of its development are defined as strategic elements of the economic security system. The formation of the economic security system of industrial enterprises should be based on the conceptual coordination of elements and functions in accordance with the subjective impact of the environment, as well as on strengthening innovation and integration processes and increasing the cost of preventive activities. The specified aspects are implemented through the instrumentarium of organizational management, which is formalized through the subjects, object, tasks and directions of ensuring economic security.


2018 ◽  
Vol 7 (2.23) ◽  
pp. 216 ◽  
Author(s):  
Volodymyr Kukhar ◽  
Nelly Yelistratova ◽  
Vadym Burko ◽  
Yulia Nizhelska ◽  
Olga Aksionova

Modern methods of estimation of working conditions at the metallurgical enterprise are considered on the occupational safety due to European standards. The main approaches are identified in determination of hazards at work, assessing of technological risks and injuries as an example for one of the Iron and Steel Works,Mariupol,Ukraine. The purpose of this work is to analyze the effectiveness of the introduction of international methods in the field of health safety, assess the effectiveness of the safety management system at an industrial enterprise. The analysis of the process of implementing European standards in the field of the health safety at industrial enterprises is a prerequisite for their further successful application, reducing the level of injuries. The procedures for drawing up the matrix of risk assessment (HAZID method), assessment of working capacity of technological processes (HAZOP method), and safety assessment of works (ISA method) are considered. The analysis of the efficiency of measures to increase of health safety in the energy (gas) sector at the enterprise was carried out. A graph of the dynamics of the decline in industrial injuries in five years is shown. The main statistical indicators that are used to account for industrial injuries at an industrial enterprise are given. 


2020 ◽  
pp. 91-101
Author(s):  
A.I. Tikhonov

The article considers the need for industrial enterprises to increase their own competitiveness, as well as the formation of certain competitive advantages. The author identifies the main groups of indicators used in the management of the competitiveness of an industrial enterprise. The classification of methods for managing the competitiveness of an industrial enterprise is given. The factors of increasing the competitiveness of an industrial enterprise are determined. An algorithm for managing the competitiveness of an industrial enterprise has been developed, which includes the following steps: determining strategic goals; identification and analysis of factors affecting the competitiveness of the enterprise; assessment of the influence of factors on the level of competitiveness for each management object; a grouping of methods and measures to increase competitiveness; development and implementation of the organizational and economic mechanism to increase the competitiveness of the enterprise; assessment of results and analysis of the effectiveness of the proposed activities; managerial decision making. The author’s interpretation of the concept of «organizational and economic mechanism» is justified with the aim of increasing the efficiency of competitive stability of an industrial enterprise. The author notes the fact that conducting business to increase profits ignores the criteria for increasing the cost of equity, which are necessary for the further development of an industrial enterprise in a competitive environment. Based on the analysis of scientific literature and taking into account the specifics of the industrial enterprise, a three-component structure of the organizational and economic mechanism for managing its increased competitiveness is modeled.


Author(s):  
Nodirjon Yakubdjanovich Artikov ◽  
◽  
Shavkat Jabborberganovich Kurbanbayev ◽  

This article discusses the analysis and optimization of product costs and expenses in enterprises. Manufacturing companies and their financial statements is the subject of this article. The subject of this article is to determine the cost of production in this industrial enterprise, its current state and ways to further reduce it. And this article also aims to identify ways to reduce the cost of production in industrial enterprises in the context of modernization of the economy and to develop scientific conclusions and recommendations.


Author(s):  
Т.А. Забазнова ◽  
Т.В. Секачева ◽  
С.Е. Карпушова

В нашей стране затраты на топливо и энергию составляют от 10 до 40% себестоимости продукции. Такой высокий уровень энергоемкости увеличивает затраты предприятия, связанные с производством продукции, и, как результат, снижает его конкурентоспособность. Поэтому реализация энергосберегающих программ на промышленных предприятиях становится первоочередной задачей. Стратегическое управление энергоэффективностью позволит поэтапно оптимизировать работу и значительно сократить расходы предприятия. В статье проведены анализ и оценка активности промышленного предприятия АО «Себряковцемент» с учетом оценки энергоемкости его деятельности. Для развития существующей системы управления энергозатратами промышленного предприятия предложена модель на основе стандарта ИСО. In our country, the cost of fuel and energy is from 10 to 40% of the cost of production. High energy consumption of products should be recognized as the main problem, due to the fact that it has an impact on increasing the cost of production and, as a result, on reducing the competitiveness of enterprises. Therefore, the implementation of energy-saving programs at industrial enterprises becomes a priority. Strategic management of energy efficiency will allow you to gradually optimize the work and significantly reduce the costs of the enterprise. The article analyzes and evaluates the activity of the industrial enterprise of company «Sebryakovcement», taking into account the assessment of the energy intensity of its activities. In the development of the existing energy management system of an industrial enterprise, a model based on the ISO standard is proposed.


2021 ◽  
Vol 81 (1) ◽  
pp. 86-95
Author(s):  
T. Kuvaldina ◽  
◽  
O. Zhaltyrova ◽  

The data of calculating the actual cost of production are widely used in production management at industrial enterprises, to monitor compliance with the standard cost of production adopted by the enterprise, to identify ways to optimize labor costs and material resources. The level of cost depends on the activity of an industrial enterprise in a market economy: the amount of profitability, the economic efficiency of its activities. The choice of the method of cost accounting and calculating the cost of production depends on the specifics of the technology and organization of production, as well as the requirements of the efficiency of enterprise management. Studying the formation of accounting information when calculating the cost of production by type of product, comparing the level of costs with the revenue received makes it possible to determine the economic efficiency of production. The purpose of this study is to identify the problems of forming accounting information when calculating the cost of production for making decisions to reduce costs. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. When considering the cost calculation, attention is paid to the fact that in market conditions there is a need for detailed cost accounting and calculation of the cost of production. If we take into account that in market conditions, prices for products are formed as demand increases, and demand is influenced by external factors, then we can only influence the costs based on the cost calculation. The basis for making effective management decisions will depend on how reliable and to what extent the accounting information is formed. Costs are the main constraint on the profit of industrial enterprises, since the main strategic goal of any enterprise is the mechanism for increasing profits. The ability to achieve this goal is limited by the following internal factors: the complexity of the cost grouping, technological processes, and the impact on product quality. It is necessary to improve the information system, which is based on the data of primary documents, document flow and the order of cost grouping. The proposed measures will contribute to strengthening the control function of the management and, as a result, effective cost management.


2021 ◽  
Vol 291 ◽  
pp. 07004
Author(s):  
Elena Karanina ◽  
Nataliya Maksimova

The article clarifies the concept of economic security of an industrial enterprise, analyzes the indicators of environmental safety developed by modern researchers. The authors of the article highlight the environmental indicators of the economic safety of industrial enterprises, build a correlation-regression trend model of the coefficient of products’ environmental friendliness.


2018 ◽  
Vol 1 (1) ◽  
pp. 7-25 ◽  
Author(s):  
Aleksy Kwilinski

The article establishes that under the conditions of the information economy, industrial enterprises need a development strategy that takes into account the peculiarities of world changes in the spheres of production, marketing, management, etc. To solve this problem, a mechanism has been developed for forming a strategy for the development of an industrial enterprise in the information economy, based on the model of harmonization of specialized business processes with business process management, integration of management systems of specialized business processes into the general system of management of an industrial enterprise, as well as informatization and automation of business process management of the enterprise. Implementation of the developed mechanism into the practice of managing the development of an industrial enterprise provides an opportunity to increase its competitiveness, increase sales and reduce the cost of production.


Author(s):  
Олександр Мордовцев ◽  
Таїсія Левчук

The article analyzes the problem of formation of a single, effective and universal methodological approach to cost management of an industrial enterprise as an important aspect for its success in the competitive domestic markets of Ukraine and in the conduct of foreign economic activity in the world market. The necessity of a clear understanding of the economic essence of the category "costs" is revealed and it is determined that the category "costs" is all the resources and factors of production that require accounting, expressed in monetary form, as well as used in the process of economic activity to obtain a financial result and necessary for its analysis, management decision – making, and is an internal price-forming factor. We systematize the components of the concept of "expenses". The approaches to the concept of the economic essence of costs in General covers all spheres of activity and summarizes the types of costs inherent in the enterprises of the industrial complex. The proposed definition of the category "costs" will improve the efficiency of their management; strengthen the control of their consumption; identify reserves to improve performance; improve the organization and methodology of cost accounting at the industrial enterprise. Negative factors of influence on financial and economic activity of industrial enterprises are also allocated and it is proved that efficiency of actions for reduction of expenses depends on degree of their coordination with tasks of activity and development of the enterprise. Built a mechanism for the distribution functions of the system management costs of industrial enterprises and revealed that the distribution of functions and objectives of the cost management system must be implemented in concert with management functions of an industrial enterprise. It is concluded that the cost management system of an industrial enterprise is a complex of related elements and relations in the enterprise management system, which, due to the rational use of its resources, ensure its stable functioning. Each individual element performs the corresponding functions and tasks of the cost management system. The effectiveness of the functions and tasks of the cost management system depends on the degree of feedback from the control of the cost management activities of the enterprise to its planning.


2021 ◽  
Vol 258 ◽  
pp. 12006
Author(s):  
Elena Balashova ◽  
Ksenia Maiorova

The purpose of this study is to identify and determine the transformation of the processes of creating the cost of industrial enterprises and the logistics sphere in the aspect of digitisation of organizational technologies. The authors determined the influence of organizational technologies on industrial products and logistics processes. The phenomenon of “digitisation” of value chains of industrial enterprises and logistics sphere and its specifics is considered. Analysis of creation of a digital value chain of an industrial enterprise of the automotive industry was carried out. Key factors determining the program of digital transformation of industrial enterprise are considered. The study was based on the scientific literature and publications on the issues raised in the field of transforming the processes of creating the cost of industrial enterprises in the aspect of digitisation of organizational technologies. In the context of Industry 4.0 development, traditional management is changing, and a new management concept is being considered, within the framework of which digitisation is the only tool for productivity growth and production stability. It was noted by the authors that for a more cautious and gradual transition from the old to the new one, the concept of “Transition Points,” a course of change formulated by Accenture, should be applied. Partial digitization and the introduction of new digital business models together will give industrial enterprises and the logistics sector maximum growth in EBITDA and revenues. The study noted that to release the full potential of digitisation, companies should develop their own digital strategy, which will focus on five key factors: vision, roadmap, demand, team and solutions.


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