scholarly journals PROFIT IMPROVEMENT OF MANAGEMENT AT THE ENTERPRISE

Author(s):  
Артем Геворкян ◽  
Ольга Євдокимова

The paper deals with the management of the enterprise profit. It is shown that profit is an important monetary evaluation of production and financial activities of the enterprise, showing the efficiency of the enterprise. It is one of the key performance indicators and enterprise development, improvement of the material base of the company and its products. The role of profits in the company's development in today's market conditions. The analysis of approaches to the management of a profit. Analyzed profit management company. Defined workflow for the management of the distribution and use of the company's profit. Revealed the necessary conditions of good governance and improve the profit management process of the company. Proposed measures to improve the structure of the target the use of business profits, which will improve the financial position of the company and increase its efficiency.

2006 ◽  
pp. 87-96
Author(s):  
Yu. Shvetsov

The article considers the problem of bureaucratisation of the state and the most important social and economic consequences of this phenomenon. The essence of bureaucracy has been revealed, characteristic features of its functioning in Russia have been analyzed; the material base of bureaucracy and its dominating status in the society have been substantiated. The conclusion has been made that the process of changing the role of the budget to serve the interests of bureaucracy is being accomplished.


2019 ◽  
Vol 11 (7) ◽  
pp. 2103 ◽  
Author(s):  
Ilie Tăucean ◽  
Matei Tămășilă ◽  
Larisa Ivascu ◽  
Șerban Miclea ◽  
Mircea Negruț

Sustainability and leanness are organizational approach concepts for more efficient activities and increased competitiveness. This paper presents a study and an application of the concepts of sustainability and lean, with the purpose to capitalize on the benefits of the two concepts’ tools when used together in an industry and education activity. A literature review was carried out to evaluate qualitatively and empirically the concepts of sustainability, lean, and enterprise games, and the possibility to integrate the first two concepts into a new tool applied into an enterprise game. An online survey was done to identify which tools are used within companies in the region, how and what training methods they used, and what the reported benefits are. The survey results were used to design a new tool integrated in a new enterprise game (SLIM) developed by the authors. The game was tested and validated in educational laboratory with students and actual employees from companies. The game follows the frame of an enterprise game, considering the simulation of enterprise classical functions. The game’s purpose is to improve the activity in successive rounds. A scorecard is used to fill in and compute the key performance indicators (KPIs), and a new indicator is proposed (SLIMx). Applications of the instrument/game include: students’ training in an educational laboratory; lifelong learning; professional training in companies; and professional perfection/reconversion of potential employees and the unemployed. The SLIM game was simulated in a team of 15 players over three rounds, with teachers playing the role of the supervisor. A number of possible improvements have been identified. The next step is testing it in enterprises with various fields of activity. SLIM has proven to be an effective solution to improve organizational efficiency and motivate players to gain new knowledge.


Author(s):  
Ewelina Zarzycka ◽  
Joanna Krasodomska

AbstractEnvironmental protection is of vital importance and needs to be considered in the context of business strategies, including companies’ reporting decisions. This paper aims to investigate the importance of stakeholders for environmental key performance indicators (KPIs) and the significance of different types of environmental KPIs to various stakeholders. The study is based on a content analysis of the disclosures provided by large public interest companies operating in Poland. The data were processed to produce descriptive statistics as well as classification and regression trees (C&RTs). According to the study results, the sample companies provide a variety of environmental indicators, with a total of 735 KPIs identified. The research confirms the importance of stakeholders interested in environmental issues for corporate decisions regarding environmental KPI disclosure. The study contributes to the extant literature by providing new insights into the importance of different stakeholder groups for the disclosure of environmental KPIs. It may serve as an incentive for standard setters and practitioners to take a proactive approach in further developing and improving environment-related reporting regulations.


Human Ecology ◽  
2021 ◽  
Author(s):  
Adam Pain ◽  
Kristina Marquardt ◽  
Dil Khatri

AbstractWe provide an analytical contrast of the dynamics of secondary forest regeneration in Nepal and Peru framed by a set of common themes: land access, boundaries, territories, and rights, seemingly more secure in Nepal than Peru; processes of agrarian change and their consequences for forest-agriculture interactions and the role of secondary forest in the landscape, more marked in Peru, where San Martín is experiencing apparent agricultural intensification, than in Nepal; and finally processes of social differentiation that have consequences for different social groups, livelihood construction and their engagement with trees, common to both countries. These themes address the broader issue of the necessary conditions for secondary forest regeneration and the extent to which the rights and livelihood benefits of those actively managing it are secured.


2015 ◽  
Vol 3 (3) ◽  
pp. 72 ◽  
Author(s):  
W. W. Manona

There is a prevalent assumption in South Africa that Parliament is guided by the ideals of democracy, accountability, transparency and accessibility. However, there are still gaps and challenges as far as theoversight role of Parliament is concerned, despite the presence of committees that have been established to oversee the executive and relevant structures of government, government activities and public finances. There is widespread maladministration and misuse of government expenditure in government departments. This paper investigates the oversight role of parliamentary committees to determine their relative influence on accountability and democracy in the execution of functions by public functionaries. The aim of the paper is to provide an understanding into inherent problems in the oversight role of Parliament in the democratic dispensation in South Africa, which seems not to have been given serious attention in the academia, considering the pivotal role Parliament plays in the lives of citizens of the country. These oversight committees have selectively held Senior Executives or Ministers accountable for their ineffectiveness, misuse of government expenditure and maladministration. This could be attributed to the fact that oversight in South Africa does not seem to be properly understood and implemented as it should be. Moreover, the influence of the majoritarian authority of the ruling party in committees seems to be colluding with the executive. Failure to take action against cases of omission brings questions on the effectiveness and efficiency of the oversight role of Parliament. The adverse consequence is the delay in the provision of good quality services to poor communities. This paper employed the theoretical approach as a method of data collection. Conclusions have been drawn that the shortcomings of the parliamentary committees compromise accountability and good governance in service delivery.


2021 ◽  
Vol 2021 (5) ◽  
Author(s):  
Joe Davighi ◽  
Nakarin Lohitsiri

Abstract In this note we review the role of homotopy groups in determining non-perturbative (henceforth ‘global’) gauge anomalies, in light of recent progress understanding global anomalies using bordism. We explain why non-vanishing of πd(G) is neither a necessary nor a sufficient condition for there being a possible global anomaly in a d-dimensional chiral gauge theory with gauge group G. To showcase the failure of sufficiency, we revisit ‘global anomalies’ that have been previously studied in 6d gauge theories with G = SU(2), SU(3), or G2. Even though π6(G) ≠ 0, the bordism groups $$ {\Omega}_7^{\mathrm{Spin}}(BG) $$ Ω 7 Spin BG vanish in all three cases, implying there are no global anomalies. In the case of G = SU(2) we carefully scrutinize the role of homotopy, and explain why any 7-dimensional mapping torus must be trivial from the bordism perspective. In all these 6d examples, the conditions previously thought to be necessary for global anomaly cancellation are in fact necessary conditions for the local anomalies to vanish.


2017 ◽  
Vol 37 (4) ◽  
pp. 423-443 ◽  
Author(s):  
Pietro Micheli ◽  
Matteo Mura

Purpose The purpose of this paper is to investigate the mediating role of comprehensive performance measurement systems (PMS) – i.e. measurement systems that comprise financial and non-financial indicators, and which also consist of indicators related to different aspects of an organisation’s operations – in the relationship between strategy and company performance. Design/methodology/approach Survey data of top managers of large European companies were collected and analysed by means of exploratory factor analyses and hierarchical regressions in order to validate the proposed hypotheses. Findings This research shows that different strategies lead to the use of different types of performance indicators. Also, it finds that the utilisation of a comprehensive PMS enables the implementation of both differentiation and cost-leadership strategies. Specifically, a comprehensive PMS positively mediates the effect of differentiation strategy on organisational and innovative performance, and of cost-leadership strategy on organisational performance. Research limitations/implications Further research could be undertaken in other contexts and consider additional factors, such as the structure, maturity and different uses of PMS, and the cost of measuring performance. Qualitative studies could examine the role of PMS in dynamic environments, as well as the evolution of PMS during strategic transitions. Practical implications Greater consideration should be given to the utilisation of different types of performance indicators when implementing and re-formulating strategy. Originality/value This study clarifies the links between strategy and performance measurement, and it is the first to identify the mediating effect of comprehensive PMS between strategy and company performance.


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