scholarly journals A General Model of Mobile Environments: Simulation Support for Strategic Management Decisions

2008 ◽  
Author(s):  
Volker Gruhn ◽  
Thomas Richter
Keyword(s):  
Strategic Management ◽  
General Model ◽  
Mobile Environments ◽  
Management Decisions

scholarly journals MODEL OF ECONOMIC ANALYSIS’ ORGANIZATION IN THE ACCOUNTING AND ANALYTICAL SYSTEM OF THE COMMERCIAL ENTITY OF THE AGRARIAN SECTOR OF ECONOMY

2020 ◽  
pp. 108-117
Author(s):  
Iryna Pavlik
Keyword(s):  
Economic Analysis ◽  
Strategic Management ◽  
Simulation Model ◽  
General Model ◽  
System Analysis ◽  
Agricultural Sector ◽  
Management Decisions ◽  
Agrarian Sector ◽  
Economic Entity ◽  
Analytical System

Introduction. The subsystem of economic analysis is of great importance for the functioning of the accounting and analytical system of the economic entity of the agricultural sector of the economy. The article analyzes the features of the formation of the subsystem of economic analysis in the accounting and analytical system of the economic entity of the agricultural sector of the economy. The own vision of the simulation model of the subsystem of economic analysis taking into account the peculiarities of the agricultural sector of the economy is highlighted. The parameters of functioning of the subsystem of economic analysis are determined. The sequence of stages of analytical operations within the subsystem of economic analysis is outlined. The purpose of article is to study the peculiarities of the formation of the subsystem of economic analysis in the accounting and analytical system of economic entities of the agricultural sector through the prism of its tasks, functions and principles and develop a general model of this subsystem. Method (methodology). In the course of the research the methods of system analysis and modeling were applied, which made it possible to comprehensively consider the peculiarities of the organization and functioning of the subsystem of economic analysis in the accounting and analytical system of agricultural entities. Results. The economic analysis subsystem of the accounting and analytical system of the economic entity of the agricultural sector must have predetermined parameters of its operation, namely: purpose, objectives and goals, principles, functions, mechanisms, tools and means. The outlined parameters should be objectified in the standard of functioning of the accounting and analytical system at the enterprise, and within its framework – subsystem of economic analysis. The operation of the economic analysis subsystem should be phased, and the implementation of the functions of the subsystem should give the user the necessary results for making strategic management decisions.

scholarly journals THE EVOLUTION OF THE FORMATION OF STRATEGIC MANAGEMENT IN INCREASING THE COMPETITIVENESS OF ENTERPRISES

2020 ◽  
Author(s):  
Viktor Nyzhnyk ◽  
◽  
Olha Hromova ◽  
Keyword(s):  
Economic Development ◽  
Strategic Management ◽  
Marketing Strategy ◽  
Strategic Marketing ◽  
Enterprise Management ◽  
Management Decisions ◽  
Modern Enterprise ◽  
Holistic Concept ◽  
Marketing Activities

Every year, more and more scientists and practicing economists explore such categories as «marketing» and «management», providing material for further reflection and analysis. Currently, the interpretation of marketing as a function of management is inferior to understanding it as a holistic concept of management, the so-called business philosophy. New directions of economic development to ensure its long-term economic growth require a deeper rethinking of the role of marketing in the activities of industrial enterprises in order to increase their competitiveness and identify it as a powerful factor in modernizing individual businesses and the economy. Strategic marketing today is necessary for the company, as it facilitates its rapid adaptation in the face of intense competition and the presence of a non-price aspect of this struggle. The purpose of the study is to study and combine strategic management and marketing, forming such a category as strategic marketing. Because it is known that strategic marketing emerged at the last stage of the evolution of marketing management. The basis of strategic marketing is to achieve sustainable competitive advantages in the market. During the development of a competitive marketing strategy, the company strives for successful and long-term work in the market. There is no one-size-fits-all strategy. It all depends on various factors: the industry in which the company operates, the capital and experience of the firm, competitors in this field, the creative approach of each company to stand out among others and the innovative approach. Only by considering all these factors, the company can build its personal, unlike all others, marketing strategy. Thanks to the management carried out by means of achievements of modern management and on the basis of marketing philosophy of management and control, the modern enterprise can achieve realization of the strategic purposes and increase not only own level of competitiveness, but also economy as a whole. Thus, modern economic development makes it possible to assert that the management of the enterprise and the adoption of not only operational but also strategic management decisions are significantly influenced by the marketing activities of the enterprise. Here it is necessary to understand not the narrow influence of various elements of marketing (advertising, sales, distribution, etc.), but its complex manifestation. This is due to the fact that until today, marketing has been closely linked to management, as marketing technologies and tools are evolving and beginning to penetrate and be used in the work of all departments at all levels of enterprise management. This gives grounds to assert that through a comprehensive assessment of the effectiveness of marketing activities can assess the effectiveness of management decisions and the success of enterprise management, as well as to give an opinion on the prospects for further development.

Managerial accounting and analysis in the modern control concepts: problems and limitations

2014 ◽  
Vol 2 (5) ◽  
pp. 251-260
Author(s):  
Ольга Гордеева ◽  
Olga Gordeeva ◽  
Татьяна Серебрякова ◽  
Tatyana Serebryakova
Keyword(s):  
Strategic Management ◽  
Performance Indicators ◽  
Management Accounting ◽  
Key Performance Indicators ◽  
Management Model ◽  
Managerial Accounting ◽  
Management Decisions ◽  
Organization And Management ◽  
Control And Management ◽  
Modern Control

The authors consider the topical issues of modern strategic management and describe modern models of strategic management. Value-oriented management model, which aims to achieve the maximum possible value of the organization, examined in detail. The authors note the need for management accounting to collect information on key performance indicators, which show the change of the values of the organization and management analysis for the control and management decisions.

scholarly journals ACCOUNTING IN THE SYSTEM OF STRATEGIC MANAGEMENT BY AGRICULTURAL ENTERPRISE

2017 ◽  
pp. 280-285
Author(s):  
Vasyl' Tsaruk
Keyword(s):  
Strategic Management ◽  
Accounting Information ◽  
Business Environment ◽  
Economic Security ◽  
Economic Conditions ◽  
Accounting System ◽  
Management Decisions ◽  
Market Conditions ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise

Introduction. Current economic conditions entities of Agrarian Business are characterized by instability and uncertainty. These conditions reduce the efficiency of economic activity. Agricultural enterprises can successfully manage in current business environment in case if an effective mechanism to control is constructed. It requires an adequate information security. In the information system of agricultural enterprise an accounting and analytical information plays a significant role. It is characterized in most of the cases by retrospective content. However, in the current economic conditions it is necessary to generate information not only about domestic economic conditions for agricultural enterprises, but also about a number of external factors. This information can only be obtained through strategically oriented accounting system. Purpose. The research aims to ground the necessity for developing a strategically oriented accounting system to improve management decisions in agricultural enterprises. Methods. The dialectical and systematic approaches to the study of accounting and analytical support of agricultural enterprises have been used. The abstract and logical method to justify the need to develop a strategically oriented accounting system in agricultural enterprises has been applied. Results. The accounting system is the system of information model of the system of the enterprise, which allows us to identify and process data about the facts of economic life and generate and provide information about them to users through a variety of types and formats of financial statements. With the changes in conditions of functioning of enterprises, changes of models and methods of management decisions an accounting system should be properly refined in order to meet the growing information needs of internal and external users of accounting information. As a result of the formation of market conditions there is a need to develop a proper system of accounting and analytical support implementation of the strategic objectives of the enterprise. System of strategic accounting serves as a unifying link in the information space of the enterprise. It allows integration of accounting information with data on the environment and information predictive nature. Only under such conditions accounting system can be fully implemented into the strategic management process. Perspectives. The system strategic accounting as a means of information support of management should provide an adaptation of the enterprise to the changes which occur in the environment, provide identification of critical situations, determine the main opportunities and threats and generally be a tool for maintaining economic security and sustainable development of the agricultural enterprises in dynamic market conditions.

Does gender specific decision making exist?

2015 ◽  
Vol 10 (1) ◽  
pp. 47-65 ◽  
Author(s):  
María del Mar Alonso-Almeida ◽  
Kerstin Bremser
Keyword(s):  
Decision Making ◽  
Leadership Development ◽  
Strategic Management ◽  
Organizational Performance ◽  
Geographic Area ◽  
Strategic Choices ◽  
Management Decisions ◽  
Content Type ◽  
Managerial Decisions ◽  
Travel Agencies

Purpose – The purpose of this paper is to explore management decisions during the ongoing financial crisis from a gender perspective. Design/methodology/approach – An empirical analysis was conducted using a sample of 132 personal surveys involving managers of independent small travel agencies. Findings were extracted using a logistic regression analysis. Findings – This paper finds some significant gender differences in strategic management decisions in crisis times and in strategic choices. Nevertheless, no differences were found in organizational performance. Research limitations/implications – The research covers travel agencies in Madrid, Spain. Thus, findings might be restricted to this specific sector or geographic area. Practical implications – The findings provide useful empirical evidence for leadership development and strategic management that will enhance leadership effectiveness from a gender viewpoint and facilitate advances in women business management theory. Originality/value – This paper compares strategic managerial decisions in crisis times from a gender viewpoint and analyzes their impact on performance. According to our knowledge no study has currently been found that analyzes decision making in companies led by women and contrasts their actions to those taken by men faced with an identical situation.

MAKING STRATEGIC MANAGEMENT DECISIONS IN THE DIGITAL ECONOMY

2020 ◽  
Vol 10 (7) ◽  
pp. 1362-1374
Author(s):  
M.S. Faskhutdinova ◽  
◽  
N.B. Larionova ◽  
I.A. Lavrentyeva ◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Business Environment ◽  
Digital Economy ◽  
Strategic Decision ◽  
High Tech ◽  
Decision Making Process ◽  
Management Decisions ◽  
Direct Production ◽  
Wide Range

The article discusses the development of a strategic management solution, which is one of the most important management processes; its efficiency determines the success of the business. The decision-making process is very difficult. There are many different subtleties in it that are well known to professional managers. Therefore, a strategic decision includes a deliberate conclusion concerning the need to take actions, or refrain from them, related to achieving the goals of the organization and overcoming the problems it faces. This is a process of choosing from a variety of alternatives the most preferable one for solving the problem. Each organization wishing to achieve the intended goal will be engaged in the development of strategic management decisions; and in each organization the practice of developing and making these decisions will have its own characteristics, determined by the nature and specifics of its activities, its organizational structure and internal culture. Modern enterprise is distinguished by the scale of activity, its separation from the direct production process or the provision of services. Nevertheless, there is always something in common that is characteristic of any decision-making process. This is what shapes the design and decision-making technology used in any organization. Only in this case it will be possible to obtain and achieve: clearly structured, interrelated and balanced strategic documents; a system of indicators built into logical multi-level structures that correspond to the structure of the development strategy; modeling forecasts using computational models, involving a wide range of specialists; reverse analysis of an unfulfilled or exceeded indicator, including public and professional monitoring of the consequences and violations; details of both available strategy elements and related indicators; simplified integration of an economic asset into a strategy, both for planning and in terms of obtaining feedback on the implementation of adopted programs and projects. Digital technologies are driving global changes in the business environment. The newest digital economy today is constructed on significantly different rules than the traditional economy. Entrepreneurship is forced to develop and adapt in an environment that includes an ever changing environment that stands and adapts the business to dynamically changing conditions at a strategic and tactical level. In the digital economy, its main factors are: data in digital form, their processing and use in large volumes - this is an economic activity that can increase efficiency, quality and efficiency in various types of production, technologies, equipment. It is based on the production of high-tech business structures, electronic products and services, and the sale of these products through e-commerce, which has become and will be possible thanks to applied informatics.

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