scholarly journals Analysis of the Efficiency of Using Assets Based on Accounting

Author(s):  
Denis Lysenko ◽  
Leyla Akgün

Considering the advance of technologies and methods aimed at improving the quality of management of the asset complex, new requirements for justifying the effectiveness of funds invested in assets are constantly appearing, they are constantly evolving and becoming more viable, which determines the theoretical and practical interest in the issues studied by the authors. The main purpose of the article is to offer methodological developments and recommendations for analyzing the effectiveness of the use of the asset complex by a research and production concern on the basis of financial statements, to identify reserves and give recommendations for more efficient usage of resources. The subject of the research is activities of an enterprise related to the management of the asset complex. In addition to the introduction of new methods of economic analysis, the authors also developed a generalized model for managing the asset complex in the form of a software product. This model was applied to two real research and production complexes, one of which is the largest Federal Research and Production Center Closed Joint Stock Company Research and Production Concern (Association) “Energia”. The developed model can be applied with the purpose of effective management of the asset complex by the largest industrial companies. The results of the research presented in this scientific article will allow specialists to improve the quality of analytical work in the field of economic analysis of enterprise assets and the search for reserves for their effective use.

Agronomy ◽  
2021 ◽  
Vol 11 (8) ◽  
pp. 1499
Author(s):  
Ján Jobbágy ◽  
Peter Dančanin ◽  
Koloman Krištof ◽  
Juraj Maga ◽  
Vlastimil Slaný

Recently, the development of agricultural technology has been focused on achieving higher reliability and quality of work. The aim of the presented paper was to examine the possibilities of evaluating the quality of work of wide-area irrigation machinery by monitoring the coefficients of uniformity and non-uniformity of irrigation. The object of the research was pivot irrigation machinery equipped with sprinklers with a total length from 230 to 540 m. The commonly applied quality of work parameter for wide-range irrigators is the irrigation uniformity coefficient according to Heermann and Hein CUH. Work quality evaluations were also carried out through other parameters applicable in practice, such as irrigation uniformity coefficients calculated according to Christiansen CU, Wilcox and Swailes Cws, and our introduced parameters, the coefficient ar (derived from the degree of unevenness according to Oehler) and the degree of uniformity γr (derived from the degree of non-uniformity according to Voight). Other applied parameters for determining the quality of work of wide-range irrigation machinery were the coefficients of irrigation uniformity according to Hart and Reynolds CUhr, further according to Criddle CUcr and subsequently according to Beale and Howell CUbr. Next, the parameters of the non-uniformity coefficient according to Oehler a, the coefficient of variation according to Stefanelli Cv, the degree of non-uniformity according to Voigt γ and the degree of non-uniformity according to Hofmeister Ef were evaluated. Field tests were performed during the growing season of cultivated crops (potatoes, corn and sugar beet) in the village of Trakovice (agricultural enterprise SLOV-MART, southwest of the Slovakia) and in the district of Piešťany (Agrobiop, joint stock company). During the research, the inlet operating parameters (speed stage, inlet pressure, irrigation dose), technical parameters (number of sprayers, total length, number of chassis) and weather conditions (wind speed and temperature) were recorded. The obtained results were examined by one-way ANOVA analysis depending on the observed coefficient or input conditions and subsequently verified by Tukey and Duncan tests as needed. Irrigation uniformity values ranged from 67.58% (Cws) to 95.88% (CUbh) depending on the input conditions. Irrigation non-uniformity values ranged from 8.58 (a, Ef) to 32.42% (Cv). The results indicate a statistically significant effect of the site of interest and thus the impact of particular field conditions (p < 0.05). When evaluating the application of different coefficients of irrigation uniformity, the results showed a statistically significant effect only in the first test (p = 0.03, p < 0.05). During further repeated measurements, the quality of work increased due to the performed inspection of all sprayers and the reduction in the influence of the wind.


2021 ◽  
Vol 5 (1) ◽  
pp. 51-56
Author(s):  
V. E. Chebotarev ◽  
I. I. Zimin ◽  
A. A. Vnukov

The topical problem of choosing the standard size of the unified space platform developed by the joint-stock company «Academician M. F. Reshetnev» Information Satellite Systems» for geostationary communication satellites has been formulated. Previously, the task of assessing the effectiveness of using the developed unified platforms for creating a new spacecraft was solved to a greater extent empirically, by generalizing the groundwork for existing developments and assessing the possibility and feasibility of using the existing groundwork in the future (development continuity). However, a methodological basis for solving this kind of problem has not yet been developed. As part of the study, a model for assessing the efficiency of a spacecraft based on a unified space platform was developed. A method for evaluating the effectiveness of the use of unified space platforms with an excess resource (in terms of mass and energy consumption) for the payload and a method for evaluating the effectiveness of using a modernized unified space platform, which makes it possible to meet increased resource requirements (in terms of weight and energy consumption) for the payload, have been developed. With the help of the developed methods, the assessment of the range of effective use of a unified space platform for geostationary communication satellites developed by JSC ISS was carried out, both without revision and with the necessary modernization for a specific project (payload).


Author(s):  
Oldřich Tvrdoň ◽  
Radmila Presová ◽  
Martin Přibyl

The thesis “Economic-legal aspects of business assets definition and its effectiveness analysis” analyses the contribution of business assets in joint-stock company Svornost Těmice. The company operates in the field of agricultural primary production. Focus of plant production still keeps the traditional composition of plants grown. In connection with increasing the quality of effectiveness of the machinery the area of corn-production will be expanded. In animal production, the company specialises on the pig-feeding and milking-cows.The theoretical part includes the opinions of the world economists and managers on the definition of basic concepts related to business assets. These opinions are confronted with those of Czech authors, in order to acquaint students of the Faculty of Business and Economics with them – focusing on students of the Trade Management specialisation.The practical part is focused on analysis of effectiveness of business assets in the selected company. It have confirmed that managers of this business have to improve the intensity of exploitation of the asset base and thus to reach its higher effectiveness. This task is necessary for operation in the intensive-competition environment formed after the entrance into the European Union.


Geophysics ◽  
2001 ◽  
Vol 66 (1) ◽  
pp. 40-41 ◽  
Author(s):  
Leon Thomsen

The topic of seismic anisotropy in exploration and exploitation has seen a great deal of progress in the past decade‐and‐a‐half. The principal reason for this is the increased (and increasing) quality of seismic data, of the processing done to it, and of the interpretation expected from it. No longer an academic subject of little practical interest, it is now often viewed as one of the crucial factors which, if not taken into account, severely hampers our effective use of the data. The following brief overview is not intended to be exhaustive, since any such attempt would surely be incomplete. However, it does provide a high‐level survey of the advances seen (at the end of this period) to be important by one who was closely involved, and it directly extrapolates this history to predict the future development of the topic.


2021 ◽  
Vol 4 (9) ◽  
pp. 53-57
Author(s):  
Voxid Qaytarov ◽  

This scientific article analyzes the issues of creating a corporate control system in commercial banks. were carefully familiarized with the ideas and comments put forward in the course of researchwork on the implementation of corporate control systems. The regulatory framework for organizing corporate control in commercial banks of the Republic of Uzbekistan was also studied.Keywords: corporate control, joint stock company, compliance, corruption, supervisoryboard, general meeting of shareholders, bank management, corporate governance


2020 ◽  
Vol 9 (2) ◽  
pp. 295-305
Author(s):  
Viet Quoc Cao

SuperShip Vietnam, a Joint Stock Company, founded in 2015, specializes in freight forwarding and express delivery services for e-commerce transactions in Vietnam. In 4 years, it has come a long way from a start-up with only five members and VNĐ 40 million (~US$1,800) as the capital. Difficulties and challenges faced by the firm were incredibly huge. Nevertheless, with slow but steady growth, the company utilized the quality of services as the foundation to build customer satisfaction and loyalty rather than taking the route of price-based competition. SuperShip has grown steadily to become a prestigious and well-established enterprise in the fast-moving freight forwarding market. SuperShip is not yet satisfied with its multiple accomplishments as there are still many peaks to conquer to achieve the company’s vision. The case highlights as to how through participation in union-association and volunteering activities; implementing small business plans to earn extra money during college days can help in developing leadership, negotiation and interpersonal skills and hone the entrepreneurship trait. Dilemma For steady growth, should the company utilize the quality of services as the foundation to build customer satisfaction and loyalty or take the route of price-based competition. Theory: Sustainability of a business in goods delivery sector Type of the case: Experience-based applied single case study Protagonist: The owner of the firm Options Copy the business model of the two large players in the existing market and offer similar services. Raise the benchmark of customer satisfaction and loyalty by designing and delivering superior quality of service with the help of well trained and empowered employees. Discussions and Case Questions For a training firm is it better to focus on a single service and performing it with excellence than offering many courses. How did SuperShip created its point of difference? How the firm can grow further while raising funds at a low cost? What is the next level of quality of service that the firm should target?


2020 ◽  
Vol 11 (514) ◽  
pp. 282-287
Author(s):  
I. V. Nagorna ◽  
◽  
Y. Y. Halkina ◽  

The article is aimed at finding ways to optimize costs at the production subdivision «Operational wagon depot Kupyansk» of the Regional division «Southern Railway» of the Private Joint Stock Company «Ukrainian Railways» on the basis of the performed analysis of the composition and structure of costs, profitability, the impact of the amount of costs on performance indicators, the level of costs per 1 UAH of the consummated services, and operational analysis. The views of scholars on the term «costs» are explored. It is defined that cost management is quite a complex and important process in the course of carrying out economic activity along with determining the quality of further results of enterprise. The main methodological bases of cost management, economic condition of the enterprise are researched. Optimization measures for further development of the enterprise are proposed, which will allow to use its resources more efficiently, to achieve an increase sales and maximize profits. The authors provide recommendations on managing the enterprise costs in order to stimulate the growth of competitiveness. The focus is placed on the mechanism of minimizing the costs of the enterprise in the total amount of net income, because efficient use of costs can not be carried out without structural changes in the sphere of their management. It is identified that cost management is an interconnected complex of works, which forms and influences the behavior of costs during economic activity, as well as is aimed at achieving the optimal level of costs. The proposed measures as to optimizing costs can be used by directors and managers of the enterprise to make informed decisions on the prospective development of the enterprise.


Author(s):  
Pavel Novák ◽  
Patrik Burg

A contribution deals with an evaluation of harvest losses within a full mechanised berries harvest using two self-propelled harvesters GREGOIRE G 152 and NEW HOLLAND VL 6060 differing in kinds of harvesting and catching mechanisms. Observation was done in vineyards of ZVOS Hustopeče joint–stock company at harvest of Müller Thurgau and Lemberger varieties in a period 2009–2010. Results gained under operating conditions showed that both self-propelled harvesters reached a comparable quality of a harvested product. There were observed losses by a slump in a case of using GREGOIRE G 152 harvester 0.8–1.45%. By using NEW HOLLAND VL 6060 the losses were 0.86–1.52% and data were gained with a respect to vine condition, the variety and the vintage. Next to losses by the slump also losses as non-harvested product were observed. Using GREGOIRE G 152 were reached 1.08–2.56% of non-harvested product losses and in a case of NEW HOLLAND VL 6060 similarly 1.17–2.22%. However a value of the non-harvested product losses cannot be perceived absolutely because in a practice the non-harvested grapes are consequently picked up manually. Total losses perceived as a sum of losses by the slump and non-harvested losses values were at GREGOIRE G 152 harvester 2–4% and at NEW HOLLAND VL 6060 harvester 2–3.7% of total hectare yield.


2020 ◽  
Vol 35 (3) ◽  
pp. 63-66
Author(s):  
N.G. Gadzhiev ◽  
◽  
S.A. Konovalenko ◽  
R.A. Kornilovich ◽  
◽  
...  

Participation of the state in joint-stock companies is one of the specific features of the modern economic system of Russia, inherited from the command-administrative system of the USSR economy. Today, most of the "top" blue chip companies on the country's stock markets are public companies with government participation. In the article, the authors investigate the main problems of the administrative and financial nature of state participation in joint-stock companies and suggest ways to solve them. The theoretical and methodological basis of the research in the scientific article was the work of both Russian and foreign experts in the field of law, corporate governance, regulatory documents on the topic of research, as well as materials from periodicals of leading legal scholars. The main research methods used in writing the work were: methods of observation, comparison, induction, deduction and monographic (descriptive). The results of the study can be used in the study and classification of the problems of state participation in joint stock companies, in the search for specific proposals by the authors to improve efficiency in the field of administrative and financial legislation.


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