scholarly journals Identifying areas and components of the management decisions for small industrial enterprises the second and third group of simplified tax system

2017 ◽  
pp. 257-266
Author(s):  
O. Balan ◽  
◽  
Y. Maslennikov ◽  
N. Selivanova ◽  
◽  
...  
Keyword(s):  
Management Decisions ◽  
Tax System ◽  
Industrial Enterprises

scholarly journals Tax incentives for industrial production in the system of public financial support

2021 ◽  
Vol 2 (98) ◽  
pp. 110-123
Author(s):  
O. O. Nepochatenko ◽  
◽  
P. K. Bechko ◽  
N. V. Lisa ◽  
S. A. Ptashnyk
Keyword(s):  
Industrial Production ◽  
Tax Incentives ◽  
World Market ◽  
Tax Credits ◽  
Theoretical Justification ◽  
Tax System ◽  
Industrial Enterprises ◽  
Analysis And Synthesis ◽  
Tax Benefits ◽  
Tax Holidays

The article provides a theoretical justification for tax incentives for industrial enterprises under market conditions of their activities. According to modern economic theory, which is the basis of the domestic tax system, the most effective are horizontal and vertical structures to stimulate industrial production, able to increase production and sales of its competitiveness in world markets, and businesses to operate on self-financing and self-sufficiency. A set of general scientific and special methods of scientific cognition was used to solve the tasks set in the process of research. Application of a systematic approach, methods of induction and deduction, analysis and synthesis, which made it possible to comprehensively and comprehensively consider the theoretical foundations of tax incentives for industrial enterprises, to determine the results of the application of horizontal and vertical organization of tax incentives. When systematizing the results of tax incentives for industrial enterprises, methods of scientific generalization, analysis and synthesis were chosen. Given the importance of tax incentives for industrial enterprises in modern conditions in the domestic tax system, there are a number of unresolved issues, which are essentially debatable on the theoretical justification of this problem and its practical solution aimed at increasing production and sales of industrial products, expanding markets. The results of the study show that horizontal tax incentives are more acceptable, as the situation on the world market is changing very quickly, and business needs certainty, provided that the state determines which segments of the national economy are a priority. The efficiency of tax holidays, preferential rates, investment tax credits and free trade zones are more promising for the development of industrial production at the horizontal level. With a vertical strategy for the development of industrial production, priority is given to export-oriented investment tax credits, in particular tariff or tax benefits, investment benefits. The proposed measures of tax stimulation of industrial production will stimulate the development of enterprises using the strategy of modernization of the production base through the renewal of fixed assets, the introduction of advanced advanced technologies, financing of scientific developments. These measures can ensure synergies, especially if the equipment to be purchased by industrial enterprises will be domestically produced.

scholarly journals THEORETICAL AND METHODOLOGICAL SUPPORT OF MANAGEMENT DECISIONS FOR ENTERPRISES OF THE INDUSTRIAL COMPLEX

2020 ◽  
Vol 1 (19(47)) ◽  
pp. 51-56
Author(s):  
Natalia Kondratenko ◽  
Dmitry Novikov
Keyword(s):  
Development Strategy ◽  
Production Efficiency ◽  
Financial Analysis ◽  
Legal Responsibility ◽  
Industrial Complex ◽  
Management Decisions ◽  
Resource Potential ◽  
Industrial Enterprises ◽  
Managerial Decisions ◽  
Business Results

The article offers theoretical and methodological support for management decisions for the enterprises of the industrial complex of Ukraine. It was found that the management of industrial enterprises must make quality management decisions regarding the organizational structure of management, the production process, the distribution of financial resources, the distribution of powers, and so on. The organization of this process should be based on scientifically sound theoretical and methodological support that would meet modern market requirements and European integration processes of Ukraine. It is noted that the basis for making managerial decisions in industry is the organizational and resource potential of the industrial complex of Ukraine. It is noted that all management decisions made by industrial enterprises must be balanced, justified and supported by reliable information about the problems and prospects of development, as today the country has a situation that does not neglect the potential of industry and prospects for cooperation with European countries. Today, when the independence of industrial enterprises in making and implementing management decisions, their economic and legal responsibility for business results, significantly increases the role of financial analysis, which allows them to identify and use reserves to improve production efficiency, develop optimal development strategy for the company, reduce uncertainty and the risks inherent in doing business. It is concluded that one of the important conditions for quality and efficiency of management decisions for industrial enterprises is the development of existing organizational and resource potential based on the use of modern methods of its evaluation and taking into account the production and economic specifics of enterprises.

Tax and Corporate Governance

2015 ◽  
Author(s):  
David M. Schizer
Keyword(s):  
United States ◽  
Corporate Governance ◽  
Capital Structure ◽  
Agency Costs ◽  
The United States ◽  
Management Decisions ◽  
Tax System ◽  
Public Companies ◽  
Policy Makers ◽  
Managerial Agency

This chapter examines the influence of tax on managerial agency costs, with particular emphasis on public companies in the United States. Focusing on “C-corporations,” this chapter first considers why tax is an imperfect vehicle for mitigating managerial agency costs. It then discusses how tax influences the compensation of managers, both in ways policy makers intended, and in ways they did not. The chapter also considers how tax affects management decisions about capital structure, hedging, and acquisitions. In addition, this chapter explores the tax system’s influence on the ability and incentives of shareholders to monitor management. This chapter then concludes with an analysis of how the tax system itself monitors managers.

scholarly journals METHODOLOGY FOR THE FORMATION OF INDICATORS OF THE EFFECTIVENESS OF STRATEGIC MANAGEMENT DECISIONS IN INDUSTRIAL ENTERPRISES

2021 ◽  
Vol 23 (2(79)) ◽  
pp. 87-95
Author(s):  
O.B. KALAMAN ◽  
V. SKRIBANS ◽  
D.V. MANDRYKIN
Keyword(s):  
Strategic Management ◽  
Industrial Production ◽  
Social Orientation ◽  
Management Decisions ◽  
Industrial Enterprises ◽  
Leading Role ◽  
Positive Balance ◽  
The Difference ◽  
Evolutionary Growth ◽  
High Level

Topicality. Industry, as one of the components of the national economy of any country, plays one of the leading roles in it due to the fact that it is industry that creates a large part of the GDP. In addition, the leading role of industry lies in the fact that the degree of satisfaction of society's needs for high-quality products, ensuring the technical re-equipment of production and its intensification depends on its success. Formed difficult financial and economic conditions in the country's economy have not yet made it possible to achieve significant changes in the direction of stabilizing industrial production, improving the sectoral structure and its social orientation. For the production of various forms of ownership, functioning in market conditions, it is essential, on the one hand, to develop principles and norms of strategic management, and on the other, to their practical use in order to increase the efficiency of industrial production. It is the isolation of these problems that made it possible to determine the direction of research on the methodology for the formation of indicators of the effectiveness of management decisions at industrial enterprises. Aim and tasks. The aim of the work is to develop and substantiate a methodology for indicators of the effectiveness of management decisions at industrial enterprises. Achievement of the set research goal led to the formation and resolution of the following tasks: to study the system of main indicators of the enterprise's performance; to form a methodological basis for management decisions. Research results. The work developed and substantiated a system of main indicators of the enterprise's performance, which provides for the calculation of the following profitability indicators: production, sales, assets, equity, production assets, personnel, invested capital, etc. It has been established that efficiency is the sum of two factors: the difference between results and costs, which indicates a positive balance (i.e., the benefits that are brought by human efforts), and the ability of this difference to meet the real vital needs of society (people). It is shown that the sources of strategic ideas in centralized decision-making are a high level of management (top management) due to the fact that it is there that information is concentrated, as well as central services and heads of production departments. Conclusion. The obtained results of the study make it possible to systematize the information obtained by calculating the indicators of the efficiency of enterprises and to formalize the process of making managerial decisions; to improve the scientific support of the process of implementation of strategic changes at the enterprise by using the four-stage model of "gradual (evolutionary) growth of changes".

scholarly journals MANAGEMENT DECISIONS AND THE EFFICIENCY OF THE INDUSTRIAL ENTERPRISE

2020 ◽  
pp. 196-202
Author(s):  
Yu. Kostin ◽  
T. Tkachova
Keyword(s):  
Machine Building ◽  
International Standards ◽  
Effective Management ◽  
Management Decisions ◽  
Software Products ◽  
Industrial Enterprises ◽  
Real Objects ◽  
The Subject ◽  
Object Of Study

The subject of research is to develop a mechanism for making effective management decisions in the liberalization of the engineering market. The purpose of the study is to Identifying the main trends and contradictions that arise in the operation of machine-building industrial enterprises. The methodological basis of the study The article shows and substantiates the need to improve existing scientific approaches and the organization of mechanisms for training and decision-making in industrial enterprises. Results. The article analyzes the existing approaches to understanding the concept of "mechanism of making effective management" in the industrial enterprises. On the basis of the conducted research the author's approach to formation and realization of model of acceptance of administrative decisions at the enterprise with use of artificial neural networks is proved. It is proposed to use existing software products and international standards for analysis and forecasting to develop the company's strategy, without which it is impossible to build an adequate mathematical model with given parameters, which in turn will help to describe each process in production. The use of created elements of mathematical and software allows to save time to obtain adequate mathematical models to reduce energy and computational costs for the study of real objects, to improve the quality of management and prediction of their behavior. Conclusions. The proposed scientific and practical developments can be used by industrial enterprises, and the study of the functioning of both individual enterprises and industry complexes, requires a systematic approach that focuses not only on the enterprise itself but also on its environmental factors. In this case, the object of study is not considered as an isolated and independent structure, but as an open socio-economic system.

scholarly journals Management accounting of costs for fire safety of industrial enterprises

2020 ◽  
pp. 53-61
Author(s):  
Igor' Mizikovskiy
Keyword(s):  
Fire Safety ◽  
Management Accounting ◽  
Methodological Framework ◽  
Management Decisions ◽  
Industrial Enterprises ◽  
Economic Strategies

Timely reflection in the accounting registers of information on the costs of fire safety of industrial enterprises today does not have a clearly structured methodological framework, which leads to a decrease in the quality of the results of accounting work in this direction. The purpose of the article is to improve the methodology of management accounting of costs for fire safety of industrial enterprises. The author’s observations of the pheno­mena and processes that cause the occurrence of the studied costs allowed to develop a set of techniques and methods of identification and reflection of information about them in a form convenient for making management decisions and developing economic strategies, to ensure integration in the information and management space of the enterprise.

scholarly journals Improving Approaches to Strategic Enterprise Management in the Context of Sustainable Development

2020 ◽  
Vol 12 (20) ◽  
pp. 8375
Author(s):  
Tatyana Khudyakova ◽  
Vladimir Zhuravlyov ◽  
Natalia Varkova ◽  
Sergei Aliukov ◽  
Svetlana Shmidt ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Strategic Management ◽  
Policy Development ◽  
Comprehensive Assessment ◽  
Investment Policy ◽  
Management Decision ◽  
Strategic Decisions ◽  
Management Decisions ◽  
Investment Activity ◽  
Industrial Enterprises

This article discusses the issues of improving strategic management of sustainable development of enterprises of the Russian Federation. The management of many companies continues to demonstrate an inadequate attitude to the development and implementation of a system of measures to ensure the proper level of sustainability of an industrial company. The main problem considered in the study is the insufficiently perfect mechanism for the strategic management of the investment policy of industrial enterprises in the Ural region of Russia. The management of many enterprises does not conduct a comprehensive assessment of sustainability and does not rely on the triad of sustainable development indicators—economic, environmental, and social. This negatively affects the strategic management decisions made. Under an insufficiently perfect mechanism, in this study, we refer to the following: At Russian regional enterprises, there is no close connection between the processes of making strategic decisions and the investment policy of the enterprise. This leads to certain errors in the formation of the enterprise strategy. The connecting element of these processes is highlighted. It is a comprehensive assessment of sustainability. The main objective of this study is to improve the model and mechanism of strategic management of the investment policy of the enterprise in the context of the environmental and economic status of the business. The proposed model is based on the principles considered from the perspective of three directions—economic, social, and environmental. This model provides for a close interconnection of components: management decision-making, investment policy development, and comprehensive assessment of sustainable development strategy. Based on the analysis of scientific works, the practice of managing industrial enterprises and certain gaps have been identified in theoretical sources related to the topic, problem, and objectives of the article. The methodological base of the study is determined, and methodological aspects of the analysis of the ecological state of business projects and the formation of strategic management of investment activity of an industrial enterprise are substantiated. The model for managing sustainable enterprise development is presented. This model provides for close interaction between the mechanisms for developing strategic decisions and managing the investment policy of the enterprise based on the environmental component of the business as a factor in sustainable development. Tools are proposed that ensure interconnection and synergy between the components of strategic management of the investment policy of the company and improve the quality of management decisions.

scholarly journals Peculiarities of foreign economic activity management of enterprises

2021 ◽  
Vol 11 (-) ◽  
pp. 18-22
Author(s):  
Svitlana KLEPIKOVA ◽  
Mariia YATSYNA ◽  
Olena DRUHOVA
Keyword(s):  
Foreign Trade ◽  
Economic Activity ◽  
Enterprise Management ◽  
Economic Regulation ◽  
Management Decisions ◽  
Domestic Markets ◽  
Industrial Enterprises ◽  
Short Term Adaptation ◽  
Management Staff ◽  
Globalized World

Introduction. The paper is devoted to the problems of research of features and modern mechanisms of economic regulation of foreign economic activity of enterprises in Ukraine. The purpose of the paper is to improve the scientific and methodological basis for stimulating the development of foreign economic activity of enterprises and substantiation of the theoretical foundations of foreign economic activity of enterprises in order to further their development in the today's globalized world. Results. It is determined that one of the problems of foreign economic activity of enterprises is the problem of inefficient management system, lack of strategic and marketing approaches to enterprise management, and enterprises more often use the technique of short-term adaptation. An enterprise focused on the development of foreign economic activity should develop approaches to improve international marketing, especially in terms of making effective management decisions based on the processing of a significant amount of information data and assessing the factors of the international market environment. The main condition for the adaptation of enterprises to the rapidly changing external environment may be the formation of a system of strategic planning, which provides a more rational use of limited resources, promotes consistent development and implementation of management decisions, focuses on sustainable development in market conditions. The management staff should clearly formulate the principles of strategic research in order to intensify foreign trade in industrial enterprises, and most importantly – formed a marketing strategy for foreign trade. The main means of increasing the potential of foreign economic activity of enterprises are the formation of such economic conditions that would allow due to modernization of production to increase domestic production and services, introduce innovative technologies. Conclusion. In order to improve the foreign economic activity of Ukrainian enterprises, it is proposed to implement a policy aimed at increasing merchandise exports by introducing innovative developments to improve the quality of domestic products, which must meet international norms and standards necessary to create a sufficient level of competitiveness in domestic markets.

scholarly journals Project management methods application by industrial enterprises in conditions of the economy digitalization

2021 ◽  
Vol 1 (8) ◽  
pp. 127-134
Author(s):  
A. V. Nikonorova ◽  
A. A. Polkikaev
Keyword(s):  
Project Management ◽  
Production Process ◽  
Environmental Conditions ◽  
Information Technologies ◽  
Point Of View ◽  
Effective Management ◽  
Management Decisions ◽  
Industrial Enterprises ◽  
Available Resources

The methods of project management in the article from the point of view of their applicability for industrial enterprises operating in conditions of economy digitalization have been analysed. One of the options for applying project management methods in industrial enterprises that fulfill the task of the production process informatization has been suggested. The use of project management methods facilitates the adaptation of enterprises to changing environmental conditions caused by active development and implementation of information technologies and society digitalization allows you to identify and make the most complete use of available resources, make effective management decisions, establish interactions between departments that perform various functions. The process of applying project management methods should be carried out with regard to the goal defined by the company’s strategy and to the trends in changing environmental conditions.

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