scholarly journals Methodology of business analysis of the technical component processing organizations

Author(s):  
R. V. Nuzhdin ◽  
L. E. Sovik ◽  
N. I. Ponomareva ◽  
M. M. Puhova ◽  
E. A. Savvina

The development of processing organizations in a changing environment requires constant updating of approaches to assessing the processes of their economic activity, including the knowledge of methods and tools for analyzing the technical component of a business. As the main analysis tool, special techniques are usually used based on a certain sequence of calculation of analytical units. Existing approaches to the business analysis of fixed assets are based on level terminology and provide fragmented methodological procedures that include complexes of traditional, rather than key indicator systems. Considering the peculiarities of the dialectical methodological postulate of the transition of quantity into quality and taking into account the process nature of the subject of business analysis, it is advisable to develop an algorithm for methodological procedures for evaluating the technical component of the economic activity of organizations processing agricultural raw materials; justify the possibility of taking advantage of the comparative approach to algorithmization; identify meaningful relationships between the attributive properties of static and dynamic key performance indicators. Using the proclaimed targets, a five-stage business analysis algorithm for the technical component of the economic activity of sugar production entities has been formed, taking into account the specific features of these processing organizations. The distinguishing features of the developed algorithm is the ranking of key indicators, organizations themselves and periods of assessment. The selection of key indicators was carried out on the basis of the systemic method and cost approach, the combination of which makes it possible to ensure the fulfillment of the requirements of reliability and accuracy. Recommended business analytical procedures systematically cover the entire process of movement of fixed assets in organizations, which allows us to eliminate existing gaps in the formation of an information base for evaluating the technical component and identify benchmark areas for making proactive management decisions in terms of mobilizing all the possibilities for the intensive use of fixed assets organizations.

2021 ◽  
Vol 244 ◽  
pp. 10056
Author(s):  
Oksana Pirogova ◽  
Roman Nuzhdin ◽  
Boris Pivovar

The purpose of this study is, using the example of sugar production, to identify parametric characteristics and relationships that make it possible to simulate an algorithm and assessment procedures for predicting the possible results of the economic activity of processing organizations in the context of unstable business relations with suppliers of beet raw materials. The developed methodological approach is based on the classification of factors and conditions by sources of occurrence (external, conjugate and internal environment). When modeling scenario and situational changes, the assumptions inherent in the law of “diminishing returns” were made. In particular, only units of the conjugate environment (beet losses during storage and transportation; sugar losses during storage and in production; conjugation coefficient) are presented as dynamic (subject to change) indicators, the rest are positioned as constants, justifiably unchanged in the short term. Approbation of the proposed valuation procedures made it possible to identify imbalances in the level of dynamics of the resulting indicators (specific profit from sales (per ton of product) and profitability of sales with deviations in the values of the conjugation coefficient of the relative base level characterizing the balance of business relations with suppliers. Based on the results obtained, a conclusion was made about the possibility of manifestation of the established disproportions and the effective use of the proposed methodological approach for their leveling in the subjects of other industries.


MANAJERIAL ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 66
Author(s):  
BAYU YRI WIDHARTO

The purpose of the research was to know the affect of many factors which affected to the production volume in PT. Kelola Mina Laut Gresik. What the price of raw materials was and the used of raw materials partially and simultan eously affected on the production volume. The analysis tool which used was a model of multiple linear regression. Hypothesis testing used t test and F test, both at the significant level 5%. Based of the analysis of research on PT Kelola Mina Laut Gresik. Partially, inventory raw material price had not significant effect on the production volume, consumption of raw material inventory affected significantly of the production volume. Inventory of raw material price and the use of raw material simultan eously affect significantly to the production volume.


2017 ◽  
Vol 100 (3) ◽  
pp. 299-312 ◽  
Author(s):  
Muhammad Imran Din ◽  
Sania Ashraf ◽  
Azeem Intisar

In this review, various methods of preparation of activated carbon from agricultural and commercial waste material are reviewed. In addition, we also discuss various activation treatments using a comparative approach. The data are organised in tabulated form for ease of comparative study. A review of numerous characterisation techniques is also provided. The effect of time and temperature, activation conditions, carbonisation conditions and impregnation ratios are explained and several physical and chemical activation treatments of raw materials and their impact on the micro- and mesoporous volumes and surface area are discussed. Lastly, a review of adsorption mechanisms of activated carbon (AC) is also provided.


2019 ◽  
Vol 2 (2) ◽  
pp. 39-56
Author(s):  
Bill J. C. Pangayow ◽  
Hastutie Noor Andriati

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.


2019 ◽  
Vol 21 (1(70)) ◽  
pp. 113-121
Author(s):  
Y.A. NAZARENKO

Topicality. The increase in the level of capitalization of the economy is of strategic importance to Ukraine, because, firstly, there is a direct link between capitalization and competitiveness, and secondly, because the market transformation in Ukraine is inherently capitalization of the economy. All this necessitates the further study of the theoretical and methodological principles of capitalization of enterprises of the country as a whole and by types of activity. Aim and tasks. To consider the methodical principles of estimating capitalization of enterprises on the basis of cost (investment) approach and to evaluate it by types of activity for Ukrainian enterprises at actual and constant prices. Research results. An assessment of the real capitalization of enterprises as a state can be considered as a "passive" assessment and it can be implemented even if the enterprise does not work. Such an assessment has a limited scope and should be used for enterprises whose activities are based on the use of fixed assets (machines, equipment, buildings, etc.), in which the results of the production process depends not only on the available intellectual capital, but on the available physical capital, and where there are no significant intangible assets. At the same time, the use of a cost-effective approach to enterprises that are based on education, knowledge and skills of staff (companies engaged in consulting and software development, retail and distribution companies, real estate agencies, travel agencies, etc.) do not provide adequate an idea of the level of their capitalization. Accounting of assets of the enterprise in the balance sheet is carried out at the original cost. Exceptions are fixed assets, accounting for the original and residual value. Over time, such an assessment as a result of inflation, non-revaluation and other factors does not reflect the actual (actual) value of assets. Therefore, it is more appropriate to use the replacement value or the replacement value, which should be used to reproduce the same or create a similar asset. The growth in the residual value of fixed assets of Ukrainian enterprises in 2012-2017 is due to two factors: net income of fixed assets (the difference between the amount of fixed assets received and which have left); indexing In general, in Ukraine the growth of residual value of fixed assets of enterprises in actual prices is mainly due to their indexation (77 %). At the same time, in agriculture and trade, the main role played by the receipt of fixed assets, and in the transport sector, the residual value of fixed assets in enterprises at actual prices is almost 100 % due to their indexation. Negative trends occurred in relation to the share of own capital of enterprises of Ukraine, which decreased from 51.6 % in 2001 to 24.7 % in 2017. The same thing happened in agriculture and industry, and in construction and trade, it even got negative values. An analysis of the dynamics of assets of Ukrainian enterprises in the prices of 2012 indicates a tendency to reduce their value. In 2017, their value amounted to 93.5 % of the level in 2012, in industry - 93.1 % and in transport - 96.2 %. In trade and construction, the reduction was more significant and amounted to more than 20 %. A completely different situation was in agriculture, where in the period of 2012-2017 the assets of enterprises increased by more than 1.5 times. Conclusion. The assessment in actual prices reflects the current level of capitalization of enterprises. At the same time, due to inflation, the average level of which in 2014-2017 was about 20 %, makes it impossible to compare capitalization estimates for different years. In order to solve this problem, the evaluation of capitalization at constant prices was carried out, which showed that there was a decrease in the level of capitalization of enterprises in general in the country and in the main types of activity, the exception was agriculture, where the level of capitalization of enterprises increased more than 1.5 times. All this testifies to the negative processes in the country's economy, namely, the deindustrialization and domination of the raw materials industries.


2021 ◽  
Vol 4 (1) ◽  
pp. 26
Author(s):  
Zelfi Zakir ◽  
Sri Wahyuni ◽  
Faidil Tanjung

This study aims to analyze the ICN Kerinci Coffee Perfume agroindustry. Data collected from June 2019 to August 2019 were analyzed using the descriptive analysis to describe the business profile and quantitative analysis using the variable costing approach to explore profit and breakeven point. The results showed that the ICN Kerinci coffee perfume business is a medium-scale business with ten workers, including business owners as leaders who concurrently marketers and wives as administrative and financial staff. In fulfilling raw materials in green beans from the Robusta type, business owners collaborate with partner farmers. At the time of research, ICN Kerinci only produced one kind of product with two packaging variants, namely Kerinci original perfume for Rp.22,000/pack (45 grams) and an original variant + oil coffee (package) for Rp.35,000/pack. The study suggested expanding the market, especially to Eastern Indonesia, and increasing good cooperation with farmers to ensure the certainty of supply of raw materials; and provide prices based on sorting and grading to stimulate farmers to improve the quality of their green bean products.


Author(s):  
Antonina BROYAKA

The article examines the essence of foreign economic activity of enterprises, the features and prospects of its implementation in the field of agrarian and industrial complex. Based on the conducted analysis, it is proved that agrarian export of Ukraine plays a significant role in the formation of the budget and GDP of the country, since its share in 2018 was 14.2% of GDP and 33.4% of the total national exports of goods. The dynamics of export-import operations of the agrarian sector is explored and it is found that it demonstrates a positive trend in contrast to the general foreign trade balance of Ukraine. The analysis of the agrarian exports structure in 2010-2019 confirms the growth of the share of the majority of agrarian products types sold abroad. However, Ukrainian exports are mainly oriented towards raw materials, which, among other reasons, is associated with technological backwardness and the limited ability of domestic agricultural producers to purchase modern equipment and technologies due to theirs low solvency. The commodity orientation of Ukrainian exports makes the competitive position of Ukraine in foreign markets vulnerable, since the demand for commodities is unstable and is characterized by significant price volatility. The geographical structure of foreign trade in agrarian products and the possibilities of its further diversification are investigated. The majority of Ukrainian products in Europe are purchased in Poland, Italy and Germany. Significant connoisseurs of Ukrainian products are also Turkey, China, India, Egypt. Ukrainian exports should be expanded to Asian and Eastern countries. The key problems that put the brakes on the development of the foreign economic activity of the enterprises of agrarian and industrial complex and hinder the competitiveness increase of domestic agrarian products in the international market are identified. A number of measures are proposed to promote the further development of the foreign economic activity of the enterprises of agrarian and industrial complex, including the development of appropriate strategies taking into account global market trends, harmonization and compliance with the quality and safety standards of agrarian products, improving the innovative component, strengthening state support (including financial) of the export-oriented agrarian enterprises, improving the investment climate, and more.


Author(s):  
USIK I.,

У статті розкрито основи моделювання структурноїтрансформації економіки країни в умовах глобалізаційних викликів.Побудована система економетричних моделей розвитку економікикраїни за такими видами економічної діяльності: промисловість, сільськегосподарство, будівництво, транспорт та зв'язок та сфера послуг.Формування системи економетричних моделей за кожним видомекономічної діяльності здійснювалося на основі даних за 2001−2018 рр. затакими параметрами: доходи бюджету країни; інвестиції в основнийкапітал; обсяг основних фондів в галузі виробництва; чисельністьзайнятих; випуск товарів та послуг за галуззю виробництва. На основісистеми економетричних моделей розвитку економіки країни здійсненопрогнозування структури економіки на 2019−2022 рр., проведена оцінкаструктурної трансформації та виявлено, що в економіці України з2010 р. намітилася тенденція до збільшення частки валового випуску всфері послуг. Прогнозна структура економіки країни дозволяє розробитизаходи державної політики щодо стабілізації економіки від наслідківможливої структурної трансформації. The article describes the basics of modeling of the structuraltransformation of the country's economy in the context of globalizationchallenges. A system of econometric models of the country's economydevelopment based on the following types of economic activity: industry,agriculture, construction, transport, communications and services. Theformation of a system of econometric models for each type of economic activitywas carried out on the basis of data for 2001−2018 according to the followingparameters: budget revenues of the country; investment in fixed assets; thevolume of fixed assets in the field of production; number to take; production ofgoods and services for the production industry. On the basis of the system ofeconometric models of the country's economy development, the forecasting ofthe structure of the economy for 2019−2022 was carried out, an assessment ofthe structural transformation was carried out, and it was found that in theUkrainian economy since 2010 there was a tendency to increase the share ofgross output in the service sector. The predicted structure of the country'seconomy allows developing state policy measures to stabilize the economyfrom the effects of a possible structural transformation.


2020 ◽  
Vol 10 (10) ◽  
pp. 2491-2498
Author(s):  
L.V. Abdrakhmanova ◽  
◽  
E.S. Shchigortsova ◽  

The article analyzes the consequences of the spread of coronavirus infection on the world economy. The high degree of infection and the rapid spread of COVID-19 caused the quarantine of certain cities and regions of the world, and since March 2020, the borders between the countries have been completely closed. This situation, naturally, could not but affect the global economic activity. The crisis caused by the pandemic has led to the fact that the leaders of the countries were forced to first of all pay attention to health problems and seriously reduce funding in other sectors of the economy. The forced self-isolation regime of the population affected all spheres of life, without exception, large and medium, and, especially, small business suffered. The sectors of the economy most affected by the coronavirus pandemic include: air and road transportation, the leisure and entertainment industry, fitness and sports, tourism, hospitality, catering, the education system, the organization of conferences and exhibitions, the provision of personal services to the population, dentistry, retail trade in non-food products, the media and the production of printed materials, etc. Statistical data on the number of cases of new coronavirus infection by country (as well as those who recovered and died from it) are today not so much of a medical nature as evidence of a deepening global economic crisis. The decline in production volumes on a global scale entails a reduction in the global consumption of most types of industrial raw materials and energy carriers. According to analysts’ forecasts, the possibility of a quick return to the previous economic activity is not foreseen, negative processes may continue for the next several years. The COVID-19 pandemic is a serious test of the readiness of the world economy to effectively resolve global problems, overcome the negative consequences of the spread of the virus and focus on those positive opportunities, the development of which can lead to economic growth in the long term. One of these promising areas of economic development is the further digitalization of society, the development of new digital technologies.


2018 ◽  
Vol 17 ◽  
pp. 73-82
Author(s):  
Shiba Prasad Rijal

 Fixed assets especially house and land have significant importance in wealth, social security and power in Nepal. Ownership over these assets has greater implications in women’s status within households and communities. This also decides the economic dependence or independence and provides the means to be engaged in productive economic activity. The present study aims at analyzing the regional pattern of female ownership of fixed assets- house and land. Relevant data were acquired from a desk review of published and unpublished literature including online database. The study finds that there is a great gender discrepancy in ownership of fixed assets in Nepal and this varies across ecological zones and provinces. Female ownership of both land and house is associated with 10.7 percent while only 9.0 percent have ownership of land only. Tarai shows relatively positive condition as compared to other ecological zones with female ownership of 12.3 percent households with house and land and 10.5 percent with only land. Among provinces, the most negative situation exists in the province six as compared to others. The socio-cultural barriers are still a major challenge for women’s ownership of property in Nepal.The Third Pole: Journal of GeographyVol. 17: 73-82, 2017


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