scholarly journals Trends of Forming the Accounting and Analytical Management System in the Digital Economy

2019 ◽  
pp. 5
Author(s):  
Serhii Hushko ◽  
Volodymyr Kulishov ◽  
Yaroslav Izmaylov ◽  
Rasa Subačienė
Keyword(s):  
Development Strategy ◽  
Internal Control ◽  
Management System ◽  
National Level ◽  
Digital Economy ◽  
Accounting Systems ◽  
Economic Relations ◽  
Jel Code ◽  
Main Components ◽  
And Control

Recent trends of overall digitalisation challenges to find new approaches and improvement of information formation systems in different spheres. The trends also make impact on the tendency to develop common stereotypes of methods, accounting procedures, reporting forms, etc. which may be called identification. The identification of accounting systems in its essence - is the solution to the problem of harmonization of accounting at the international level. However, it is impossible to achieve complete identification. Everything that is done in this direction at the national level by accounting systems (standardization of reporting, convergence of national rules with international ones, convergence of evaluation and control systems, etc.) indicates a progressive trend in the processes of identification and harmonization of accounting systems. The purpose of the research is to evaluate the trends of forming the accounting and analytical management system in the digital economy. The research methods are comparison, systematisation and summarisation of information. Thus the main components of the accounting organization have been defined, among them: the technique of organizing and conducting accounting; methodological support of accounting and internal control. There is a need for generalization of modern achievements for the construction of the AAMS, the development of the company's development strategy in the light of work peculiarities in the digital economy. Authors identified, that there is a modification of the existing and emergence of modern requirements and tasks for the organization of accounting due to a focus on new users, transformation of motives and requests of all interested in the accounting information participants of international economic relations. Moreover, further improvement of the AAMS organization will enable to increase efficiency and raise productivity of economic activity. JEL code: M40

scholarly journals Developing the System of Digital Management of Organization

2019 ◽  
pp. 116-123 ◽  
Author(s):  
V. V. Maslennikov ◽  
Yu. V. Lyandau ◽  
I. A. Kalinina
Keyword(s):  
Development Strategy ◽  
Management System ◽  
Organizational Structures ◽  
Digital Economy ◽  
Digital Transformation ◽  
Digital Platforms ◽  
Organization Management ◽  
Digital Platform ◽  
Managerial Decisions ◽  
On Line

Digitalization with methods of artificial intellect, computer technologies and digital platforms in Russian business and organization management today is becoming a reality. The article studies key components of the organization management system and their digital transformation. Transformation of management systems in digital economy implies their implementation on the digital platform. The authors underline such key elements of the management system as the object and subject of management. Such notions as vision, mission, goals, values of the organization, its managerial decisions, management processes, organizational structures management, mechanisms and technologies of management, strategy, activity regulations, indicators of activity estimation, risks were defined. The authors analyzed and presented different definitions of the notion ‘digital platform’, which were formulated by experts of MIT company, ‘Rostelecom’ and in the program ‘Digital Economy of the Russian Federation’. Digital transformation of the management system was described in detail, it includes introduction of digital doubles, designing digital strategy of organization development, digital risk management, making managerial decisions on-line. Company owners and managers can get information about business on-line by mobile devices and employees can see goals, indicators and objectives, their deadlines and final result. The article shows the efficiency of using the common digital platform ensuring implementation of the development strategy of the selected business-model and carrying out digital transformation of business.  

scholarly journals Methodological basis of internal control in the costs management system of enterprises

2021 ◽  
Vol 273 ◽  
pp. 10040
Author(s):  
Guzaliya Klychova ◽  
Alsou Zakirova ◽  
Amina Khusainova ◽  
Ekaterina Markovina ◽  
Elena Zaharova
Keyword(s):  
Economic Crisis ◽  
Internal Control ◽  
Management System ◽  
Production Costs ◽  
Competitive Environment ◽  
Accounting Systems ◽  
Methodological Basis ◽  
Material Resources ◽  
Product Costing ◽  
Number Of Factors

In modern conditions the functioning of enterprises is influenced by a number of factors, which include a tough competitive environment, limited material resources necessary to carry out production activities, the economic crisis caused by the pandemic COVID-19. The main tasks, which should be solved to increase the effectiveness of the company's activity, are tasks, connected with minimization of expenses for production, works and services. To solve these tasks, it is necessary to implement effective and rational internal control. The article's purpose consists of studying of organizational aspects and development of directions of improvement of methodical provision of internal control of production costs and product costing. As one of the tools of internal control it is recommended to use developed working documents of internal control. These documents make it possible to carry out effective planning of internal control; to evaluate effectiveness of internal control and accounting systems, to systematize information received during inspection of primary accounting and observation of norms of consumption of material assets during production; to generalize results of inspection and reflection of violations and mistakes revealed during internal control.

scholarly journals CREATING F MODEL OF EFFICIENCY OF INTERNAL CONTROL OF INDUSTRIAL ENTERPRISES

2020 ◽  
Author(s):  
Yulia Klius ◽  
◽  
Anzhelika Izhboldina ◽  
Keyword(s):  
Internal Control ◽  
Structural Adjustment ◽  
Control Function ◽  
Specific System ◽  
Economic Relations ◽  
Industrial Enterprises ◽  
Control Functions ◽  
Study Implementation ◽  
Main Components ◽  
Management Functions

At the present stage of development of economic relations in Ukraine there is a need to improve management functions is growing. Control is one of the most important management functions because it is carried out in a specific system, at a specific level of management and integrates with each of the management functions, providing them organization and implementation. Leading domestic and foreign scientists have considered control as a multifaceted concept, codes include management principles; stages of the management process; management functions, etc. Therefore, the issue of effective implementation of internal control in industrial enterprises is relevant and requires detailed study. Implementation of Ukraine's strategic course to build a socially oriented economy of the European type and ensure its sustainable development requires a significant increase in the efficiency of the management system of an industrial enterprise and one of its main components – the internal control system. Domestic enterprises, as a rule, do not have sufficient experience in the development and implementation of systems that allow timely signaling of compliance with management decisions of the mission and strategic development goals. As a result, opportunities for development of both domestic and foreign markets for industrial products are reduced, the process of progressive structural adjustment of the economy is complicated. The author draws attention to the fact that system of internal control is certain internal rules and control procedures introduced by the company's management to ensure stable and efficient operation of the enterprise, adhered to internal economic policy, stored and rationally used assets of the enterprise, prevented any falsification, detected errors, ensured accuracy and completeness. accounting records, timely preparation of financial information, etc. The main scientific result is to study the place and importance of internal control in the management of the enterprise: The approaches of scientists to determine the place of the internal control function among the management functions are systematized. On the basis of a critical assessment of the views of scientists formed the functional orientation of the internal control function. It is concluded that the control functions, integrating with other management functions, create direct and feedback between units of the enterprise and significantly increase the efficiency of its implementation.

scholarly journals Some Aspects of Improving the Profit Management of Energy Companies in Ukraine

2019 ◽  
pp. 130-148
Author(s):  
Alla Krushynska ◽  
Yana Buchkovska
Keyword(s):  
Internal Control ◽  
Management System ◽  
Business Processes ◽  
Profit Sharing ◽  
Incentive Regulation ◽  
Information Support ◽  
Management Approach ◽  
Financial Decisions ◽  
Main Components ◽  
Economic Stabilization

The article investigates the system of enterprise profit management with the identification of the main components of this process. There is dedicated profit generation by activity, profit sharing and organization-methodological component, which includes organizational and information support, systems and methods of analysis, planning and internal control of profit. A comprehensive substantiation of the theoretical foundations of the enterprise profit management system provides sufficient basis for the study of the actual practical aspects of the enterprise profit management process of the energy complex. It is researched that the profit management at the enterprise is carried out according to the basic directions of activity taking into account the business processes according to the organizational structure, which is divided into directories and it is proposed to manage the distribution and use of the profit of the enterprise in stages, guided by the management approach according to the profit centres. Centre managers would be able to make and implement financial decisions on their own, control the revenue and expenditure of the centres concerned, generate revenue that would determine the effectiveness of their operations. It is revealed that the state of the grids and power equipment of the enterprise needs additional power for electricity consumers and requires significant investments that can be attracted only if incentive regulation is implemented and the need to adjust the regulatory rate of return on regulatory asset bases — 0.05 relative units (for the base created at the date of transition to incentive regulation) and 0.17 (for the base created after the transition to incentive regulation). It is also proposed to extend the base of regulatory period, whereby the tariff is initially set at 3 years, then at 5, and then can reach 8 years, which will contribute to economic stabilization for the enterprise and consumers. The proposed measures will improve both the qualitative and quantitative parameters of the enterprise profit management system.

Adaptive Signal Analysis and Interpretation for Real-time Intelligent Patient Monitoring

1994 ◽  
Vol 33 (01) ◽  
pp. 60-63 ◽  
Author(s):  
E. J. Manders ◽  
D. P. Lindstrom ◽  
B. M. Dawant
Keyword(s):  
Computer Architecture ◽  
Real Time ◽  
Data Abstraction ◽  
Monitoring Strategy ◽  
Intelligent Monitoring ◽  
Patient Status ◽  
On Line ◽  
Main Components ◽  
And Control ◽  
Adaptive Signal

Abstract:On-line intelligent monitoring, diagnosis, and control of dynamic systems such as patients in intensive care units necessitates the context-dependent acquisition, processing, analysis, and interpretation of large amounts of possibly noisy and incomplete data. The dynamic nature of the process also requires a continuous evaluation and adaptation of the monitoring strategy to respond to changes both in the monitored patient and in the monitoring equipment. Moreover, real-time constraints may imply data losses, the importance of which has to be minimized. This paper presents a computer architecture designed to accomplish these tasks. Its main components are a model and a data abstraction module. The model provides the system with a monitoring context related to the patient status. The data abstraction module relies on that information to adapt the monitoring strategy and provide the model with the necessary information. This paper focuses on the data abstraction module and its interaction with the model.

Specifics of strategic financial planning of enterprise activity in the digital economy

2020 ◽  
Vol 26 (3) ◽  
pp. 499-507
Author(s):  
P.A. Levchaev ◽  
B. Khezazna
Keyword(s):  
Strategic Planning ◽  
Financial Planning ◽  
Financial Management ◽  
Digital Economy ◽  
Economic Life ◽  
Corporate Management ◽  
Economic Relations ◽  
Digital Era ◽  
Analysis And Synthesis ◽  
Corporate Management System

Subject. The article investigates the specifics of strategic financial planning of enterprise operations in conditions of digitalization processes, as well as the introduction of advanced technologies in all spheres of social and economic life. It determines unique opportunities for company development in the international market. Objectives. The study aims at reviewing a set of economic relations and problems emerging in the process of strategic financial planning of enterprise performance in the digital economy, and developing recommendations to improve the financial strategic planning of economic entities. Methods. We employ methods of economic analysis and synthesis, and comparison. The paper rests on works by academic economists on the problems of finance, financial management, and planning. Results. We investigated the most important features and problems of strategic financial planning of enterprises in the digital economy, and how the digital era increases the level of competition of participants for economic dominance. Identified features of financial strategic planning of the corporation's activities in the digital economy are recommended for use in the corporate management system of an industrial enterprise. Conclusions. Improving the strategic management process is a stage of transformations in the digital economy. Enterprises create new priorities through using management models. At the same time, the role of fixed assets is reduced, and intangible assets and information accelerate the business. The effectiveness of company operations is often determined by the availability of accurate and timely information that reflects the necessary aspects of financial and economic practice.

Management and engineering solutions to improve processing stock quality and reduce resource-intensity of mining

2018 ◽  
pp. 56-68
Author(s):  
V. V. Agafonov ◽  
V. Yu. Zalyadinov ◽  
M. E. Yusupov ◽  
N. S. Bikteeva
Keyword(s):  
Development Strategy ◽  
Open Pit ◽  
Mining Operations ◽  
High Concern ◽  
General Production ◽  
Resource Intensity ◽  
Product Output ◽  
And Control ◽  
A Company

Sustainability of mining companies is of of high concern. The problem is specifically acute at companies that are monotownor monosettlement-forming. Sustainability of a mine depends in many ways on product quality and production resource-intensity. This article discusses formation of mineral quality indexes in terms of an open pit chrysotile mine. The studies took into account specific features of operation procedures implemented by each structural division of the mine. The analysis has found managerial and technological inconsistencies which affect quality and marketable product output, as well as efficiency of the mine in whole. The background for efficiency enhancement at a company is, by the authors’ opinion, consolidation of personnel subject to the single development strategy, namely: improvement of production and control efficiency, as well as use of available reserves and resources by means of better setup for production. The proposed approaches to planning mining operations and forming mineral quality allow higher quality of processing stock. In addition, a new model proposed for interaction between structural divisions of a mining company ensures improvement of general production indexes.

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