scholarly journals Formalization of the Process of Collecting Overdue Accounts Receivable for Coal Mining Enterprises

2019 ◽  
Vol 29 (1) ◽  
pp. 123-131
Author(s):  
Vladimir Pechenkin ◽  
Alena Pechenkina
Keyword(s):  
Coal Mining ◽  
Time Management ◽  
Information Support ◽  
Management Decisions ◽  
Specific Sequence ◽  
Accounts Receivable ◽  
Business Analysis ◽  
Recent Developments ◽  
Data Correlations ◽  
Automatic Collection

This article examines the possibility of automatic collection of overdue receivables using the example of coal producers in the course of legal collection and enforcement proceedings. Researchers used system and business analysis to examine generation of information in the absence of formalized data correlations by formulae and the existence of this information only in the form of management decisions and actions in response to recent developments. At the same time, management decisions and actions are linked in a specific sequence and are regulated by the deadlines at each stage of these events, detailed in both statutory and other enterprise regulations. Using the infological model the researchers proposed to create an automated workplace that ensures timely information support of litigation work and enforcement proceedings in collection of overdue receivables, as for each debtor or contract, and in general for all claims.

scholarly journals METHODOLOGICAL PLATFORM FOR DIAGNOSING ECONOMIC ACTIVITY OF TRADE ENTERPRISES

2021 ◽  
Author(s):  
Nataliia Kashchena
Keyword(s):  
Economic Activity ◽  
Consumer Preferences ◽  
Diagnostic System ◽  
Component Composition ◽  
Business Environment ◽  
Information Support ◽  
Diagnostic Process ◽  
Practical Implementation ◽  
Diagnostic Study ◽  
Management Decisions

The article substantiates the theoretical and methodological principles of forming a methodological platform for diagnosing the economic activity of a trading enterprise as a basis for implementing a diagnostic process focused on the formation of special information used for making management decisions. It is noted that the diagnostics of economic activity of a trade enterprise as a component of management is a set of actions aimed at providing information support to management that requires from management staff systemic theoretical knowledge and applied skills of instrumental methods of identifying economic activity, trends, assessing causes of change, forecasting and the practical implementation of the identified opportunities to increase it, taking into account changes in the business environment and the needs of stakeholders. It is proved that the efficiency of diagnostics of economic activity is ensured by the appropriate methodology, which normalizes the organization of the diagnostic process, procedures and operations into a holistic system with clearly defined prerequisites, component composition and process of their implementation. The methodology framework is determined and the problem tree analysis of the formation of the methodological platform for diagnosing economic activity of trade enterprises is carried out. The architectural structure of the system of diagnosing economic activity of a trade enterprise through a combination of functional and support components, which are defining for productive functioning of the mechanism and efficiency of the diagnostic process, is considered. The sequence of stages of the diagnostic process and procedural aspects of verification of each of them is determined. It is proved that the efficiency of the process of diagnostics of economic activity is provided by an appropriate mechanism, which through a set of rules, special tools, methods and techniques launches and maintains a diagnostic study, thus ensuring the integrity of the diagnostic system. A conceptual model of the methodological platform for diagnosing economic activity of trade enterprises is developed, which integrates the identified preconditions and component composition of the methodology on the basis of systematicity and ensures the effectiveness of the process of obtaining information for management. The developed model allows to deepen and expand understanding of the essence of the system for diagnosing economic activity of the enterprise, its structure, regularities, the purposes and tasks of functioning, to provide high-quality instrumental support of the realization of diagnostic procedures and operations, to streamline the process of reception of the information for making management decisions focused on achieving target parameters of development of economic activity taking into account the dynamic changes in the business environment and consumer preferences.

Management analysis

2021 ◽  
Author(s):  
Elena Nikiforova ◽  
Lyudmila Kupriyanova ◽  
Viktor Shnayder ◽  
Marina Borovickaya ◽  
Ol'ga Gizatullina ◽  
...  
Keyword(s):  
Financial Services ◽  
Financial Stability ◽  
Information Support ◽  
Entrepreneurial Activity ◽  
Federal State ◽  
Production Sector ◽  
Organization Management ◽  
Managerial Decisions ◽  
Business Analysis ◽  
State Educational

The textbook reveals the role and importance of management analysis in the formation of the strategy and tactics of organization management, taking into account the industry specifics of the functioning of economic entities in the production sector, the conceptual apparatus of management analysis; describes the main approaches to information support; presents applied tools and practical situations aimed at ensuring the financial stability of business, describes approaches to assessing the effectiveness of entrepreneurial activity based on alternative management solutions adequate to current real-time conditions. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for graduate students of economic universities, teachers, practitioners and specialists in the field of management and analysis, studying in the field of training 38.04.01 "Economics", to acquire practical skills in conducting managerial analysis and making informed managerial decisions. It may be of interest to employees of financial services, financial managers of enterprises, as well as students of the system of training, certification and development of professional competencies of managers, auditors and business analysis specialists.

TRENDS IN THE DEVELOPMENT OF MODERN DATA ANALYSIS SYSTEMS IN THE ECONOMY

2020 ◽  
pp. 79-84
Author(s):  
A.N. Borodulin ◽  
Keyword(s):  
Data Analysis ◽  
Economic Crisis ◽  
Support System ◽  
Software Tools ◽  
Information Support ◽  
Economic Data ◽  
Business Analysis ◽  
Global Economic Crisis ◽  
Analytical Processing ◽  
Information Support System

The article discusses the main trends in the development of software in the field of business analysis. Promising directions of using software tools for analytical processing of economic data in recent years are identified. The authors also substantiate ways to solve problems in the information support system for companies activities caused by the pandemic and the global economic crisis.

Advocacy, Ethics, and Values in Mental Health

2014 ◽  
Author(s):  
Jakki Cowley
Keyword(s):  
Mental Health ◽  
Conflicts Of Interest ◽  
Information Support ◽  
England And Wales ◽  
Professional Obligations ◽  
Mental Capacity Act 2005 ◽  
Recent Developments ◽  
History Of ◽  
Mental Capacity Act ◽  
The Uk

This chapter discusses mental health advocacy in the UK and how the history of mental health care has influenced current practice, as well as how the advocacy sector in general has shaped government policy and legislation. The emphasis is on England and Wales, although advocacy delivery in Scotland and Northern Ireland is also considered. The chapter first defines advocacy and outlines its history in the UK before analyzing recent developments in the country. It then examines the principles of advocacy (independence; empowerment; representation, information, support; accountability; confidentiality), together with different forms of advocacy in the UK and key legislation, including the Mental Capacity Act 2005 and the Mental Health Act 1983 in England and Wales. Finally, it looks at issues and challenges faced by mental health advocates with regard to ethics and values, such as conflicts of interest and duty, the nature of professional obligations and neutrality, and social justice.

scholarly journals MANAGEMENT OF THE SYSTEM OF INDICATORS FOR EVALUATION OF EFFICIENCY OF IMPLEMENTATION OF SUSTAINABLE TOURISM DEVELOPMENT AND ITS INTERNATIONAL POSITIONING

2021 ◽  
Author(s):  
Karyna Borblik ◽  
Keyword(s):  
Sustainable Development ◽  
Consumer Preferences ◽  
Sustainable Tourism ◽  
Tourism Development ◽  
Tourism Industry ◽  
Added Value ◽  
Information Support ◽  
Management Decisions ◽  
Total Contribution ◽  
Sustainable Tourism Development

The article considers the directions of development and promotion of national tourism, segmentation of tourists by the most important criteria, such as consumer preferences, geography and demography, which will analyze their perception of destination. The strategic directions of forecasting, planning and programming of sustainable development of the national tourism industry, as well as the criteria for its promotion on the world stage are determined. It is proposed to use the brand of the tourist market as the only process of creating and managing the tourist image of the country in order to achieve its status, which guarantees a stable circle, determines consumer benefits, creates added value for tourist services and strengthens market position in tourism. A system of indicators for assessing the effectiveness of sustainable development in the context of strategic positioning of national tourism is presented. The management system of the tourism industry has been improved in the interests of increasing the attractiveness of tourism products offered on the national tourism market of Ukraine. Quantitative tools have been developed to assess the effectiveness of sustainable tourism development, which consists in calculating such indicators as the total contribution to the economy, the number of jobs created, the contribution of regional markets to local budgets, the probability of risk of loss of planned revenues. and make the necessary management decisions in a timely manner to adjust exceptional measures. A set of measures has been developed to create organizational and economic prerequisites for effective information support for sustainable development of the national tourist space, a database of market participants, increasing the level of scientific validity of management decisions in the field of tourism development based on reliable information. It is substantiated that the development of priority types of tourism and improvement of tourist products will help increase their attractiveness, create favorable conditions for increasing the influx of tourists and the profitability of tourist infrastructure.

scholarly journals Selection of objects for calculating the cost of production in terms of agricultural production

2021 ◽  
pp. 47-66
Author(s):  
Igor' Mizikovskiy ◽  
Elena Polikarpova
Keyword(s):  
Agricultural Production ◽  
System Analysis ◽  
Control Measures ◽  
Information Support ◽  
Management Decisions ◽  
Managerial Decisions ◽  
Cost Center ◽  
Cost Of Production ◽  
The Cost ◽  
And Control

The optimality of the choice of objects of calculation determines the procedure for calculating the cost of labor products, the implementation of planned and control measures in the strategic management of production, in particular, to minimize the cost. It is necessary to ensure a synergy of technological features, production conditions, the principal distinguishing features of the resulting product, its volume, cost center, and the ability to evaluate the results of current management decisions. Agriculture is characterized by a number of specific conditions that affect the results of production. In most enterprises of the industry there is no point approach to accounting and management of the cost of labor products. The purpose of the study is to develop information support for the adoption and evaluation of managerial decisions when choosing objects for calculating the cost of production in agricultural production. Methods of observation, measurement, systematization, classification and system analysis of data were used. As a result, on the basis of determining the distinctive conditions of agricultural production, information is structured for the corresponding detailing of calculation objects, according to which a procedure for informational and instrumental support for the analysis of the volume and cost of production, which is also applicable for evaluating management decisions, is presented.

scholarly journals Formation of information support for the development of freight transportation of JSC “Ukrzaliznytsya”

2021 ◽  
Vol 2021 (2) ◽  
pp. 9-20
Author(s):  
Zoryana Dvulit ◽  
◽  
Nadia Seliuchenko ◽  
Keyword(s):  
Negative Impact ◽  
Methodological Approach ◽  
Freight Transportation ◽  
Information Support ◽  
Management Decisions ◽  
Information Base ◽  
Temporal Comparison ◽  
Freight Traffic ◽  
Transportation Development ◽  
Static Systems

A methodical approach to the formation of indicators of the information base of management decisions on the development of freight JSC “Ukrzaliznytsia”, which consists in calculating the taxonomy of the level of development of freight by substantiating systems and its elements: eighteen static systems, elements of which are six regional railways; seven dynamic systems – regional branches and in general JSC “Ukrzaliznytsia”. A spatial and temporal comparison of the development of freight transportation of selected systems is carried out. The taxonomy index is calculated on the basis of five indicators of freight traffic for the period 2002-2019. The analysis of static systems made it possible to identify the uneven development of freight transportation of regional branches of JSC “Ukrzaliznytsia” for the studied 18 years. The temporal comparison of the levels of development of freight traffic by each railway in particular also showed their instability. Fluctuations are observed in the last three years of the study period. In 2018, JSC “Ukrzaliznytsia” demonstrated the lowest level of freight transportation development for the entire analyzed year 2002-2019. It was established that both external and internal factors caused the negative impact on rail transportation, in particular: the economic crisis of 2014-2015; military action in eastern Ukraine; ineffective management at different levels of government. The introduction of quarantine measures due to the COVID-19 pandemic caused unprofitable and deteriorating financial and economic performance of JSC Ukrzaliznytsia, and its six regional branches in 2020, in particular, revenues from freight transportation decreased by 10.3% compared to 2019, and net loss amounted to UAH 11.9 billion. Implementing the anti-crisis plan by the management of JSC Ukrzaliznytsia and the improvement of operational work in the freight segment has yielded some positive results. However, for the effective planning and management decisions in the field of freight transportation an important component is the proper formation of an information base. The proposed methodological approach will serve as an effective tool not only in the management of the freight segment of individual regional branches or enterprises in particular, but also the economic development of JSC “Ukrzaliznytsia” in general and can be used by other large companies.

scholarly journals Business Analysis and Audit of Foreign Economic Activity of the Enterprise

2021 ◽  
Vol 39 (5) ◽  
Author(s):  
Кarina Nazarova ◽  
Olga Zaremba ◽  
Mariia Nezhyva ◽  
Volodymyr Hordopolov ◽  
Viktor Harbar ◽  
...  
Keyword(s):  
Economic Activity ◽  
External Environment ◽  
Information Support ◽  
Management Tool ◽  
Accounting System ◽  
Investment Climate ◽  
Foreign Investments ◽  
Business Analysis ◽  
Methodological Principles ◽  
Information Requests

Based on the substantiation of the necessity of changes in the management system of the enterprise in order to increase Ukraine's level in international economic ratings, a comprehensive model of the transformation of theoretical and methodological principles of accounting, analysis and audit in the management of foreign economic activity was developed. An approach to the formation of the accounting, analysis and audit principles of the enterprise's foreign economic activity, which takes into account the differentiation of decisions made in the system of management of foreign economic activity, it allows using the environment of the business entity to improve the efficiency of the implementation of foreign economic transactions. The basis of the theoretical and methodological principles of audit in the part of the suggested model of the transformation of the accounting system of transactions of foreign economic activity, which consists of tasks, elements of the method and objects of accounting, which form different processes of the types of foreign economic transactions, and provides increasing of the reliability of accounting information support, as it takes into account the influence of the internal and external environment of the enterprise. The methodical principles of the audit of export and import transactions of enterprises in the part of suggestions for improvement of documentary support, formation of the value of imported goods and reflection on the analytical accounting accounts of export-import transactions with goods, which increases the efficiency and reliability of the formation of responses to information requests of the system of management of foreign economic activity, was developed. The directions of improvement of the organizational and methodical provisions of audit for foreign economic activity of enterprises are grounded, taking into account changes in the tendencies of development of foreign economic activity at the micro and macro levels. The peculiarities of application of internal and external methods of management of currency risks in the system of enterprise accounting as an effective management tool were disclosed. It is reflected as the influence of the external environment in the accounting system and forms information support for users who make decisions on planning and development of foreign economic activity of the enterprise. The stages of obtaining foreign investments in accounting were substantiated, which promotes the modification of the methodological support of audit of foreign investments as the basis for the formation and improvement of the investment climate.

ANALYSIS AND MANAGEMENT OF DEBTORS AND PAYABLES ACCOUNTS BASED ON THE ACCOUNT AGING REGISTER

2020 ◽  
Vol 1 (8) ◽  
pp. 124-131
Author(s):  
L. A. ADAMAITIS ◽  
◽  
N. A. GAVRINA ◽  
I. M. ADAMAITIS ◽  
◽  
...  
Keyword(s):  
The State ◽  
Debt Management ◽  
Management Decisions ◽  
Accounts Receivable ◽  
The Real ◽  
The Status

Analysis of the status of settlements by counterparties and terms of debt is the basis for substantiating practically significant management decisions. The register of aging accounts receivable considered in the work shows the analyst (financial manager) the real points of monitoring the state of debt. The article also presents the possibilities for further work with the registry based on the debt management regulations.

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