The development of the system of accounting, control, analytical support, management tactics and development strategy of a large company оf holding type

2019 ◽  
Vol 40 (3) ◽  
pp. 164-169
Author(s):  
A. A. Bondarenko

This article is based on the definition of key positions proposed by the author of vertical-horizontal operation of the Department coordinating JSC «RZD», combining the functions of accounting, control, analytical support, management tactics and development strategy of a large company of holding type. This article discusses the controversial aspects of the selection system of accounting and control and analytical support of management strategy and tactics of development of railway transport by all information flows in one using the automation of accounting, control, management processes, implementation of electronic document management, electronic financial and management reporting. The conclusions drawn are that the decision is strategically important and essential tasks of innovative development of JSC «RZD», requires improvement of their accounting information support, which in turn is impossible without development of methods of management costs, taking into account branch specificity of formation of the cost of rail transportation. The author offers methodicalsecurity projects (Development of KPI; financial Management and assurance Strategy development; Business planning; Operation of the Treasury; Cost management, etc.) that can greatly increase the informational efficiency of calculation.

2012 ◽  
pp. 39-46
Author(s):  
Andrea Karcagi-Kováts

Hungary’s new national sustainable development strategy is expected to be drawn up by 2012 and social debate for discussion has already been under way. This document provides the basis of all other strategies, programs and plans. I prepared a survey by the method of structured in-depth interviews to explore the opinion of experts engaged in environmental issues and strategy development about sustainable development, the situation of the Hungarian strategy adopted in 2007 and applied indicators. The picture is highly diverse: there is a lack of unified viewpoint even about the concept of sustainability. However, the definition of a common, jointly adopted concept is the first stage in strategy development. Precisely formulated objectives and their related indicators are required for a strategy to fulfill its role – this is the theoretical part of strategic thinking.


2018 ◽  
Vol 2 (1) ◽  
pp. 26-36
Author(s):  
Olga Kalaman ◽  
Oleg Udovitsa

Introduction. Today in Ukraine there is a situation that creates an environment of "public interest" in approaches to modeling the main areas of strategic management and its content. Inaccurate perception of approaches to the "strategy" concept content significantly changes the possibility of its effective implementation at the state and economic levels. Therefore, it is logical to arise the necessity of studying the directions of forming a strategy and the possibility of applying the theory of strategic management in modern domestic enterprises. Aim and tasks. The article purpose is to determine the basic approaches to the formation of the modern enterprise development strategy, which is subject to the study of the main directions of its formation. The systematic basis for such systematization was systemic, reproductive, dialectical, and general scientific approaches. Research results. It has been established that the "action" approach as the leading methodology for the strategy development implies the relevance of the activity category with the concepts of "needs", "interests", "motives", "goals", "reflection (assessment)," "self-development". A system approach involves considering a strategy as a system that has a certain structure and interconnection within its individual components. Formation and strengthening market relations stimulates the application of new approaches and forms in management, changes (sometimes cardinally) the nature of the tasks to be solved and methods for their achievement, as well as the development of a strategy. The development of a clearly formulated strategy and the definition of organic development goals is a consequence of the external conditions manifestation of the company's existence, for example, the conditions of macroeconomic instability, the complexity of the relationship between the economic and political environment. To clearly formulate a strategy for the enterprise in accordance with the current economic situation, to outline the ways of its implementation and, if possible, to evaluate the expected result, a manager is required to possess creativity, knowledge and experience, intuition in a unified approach to formulating strategic prospects for the operation and development of the enterprise. Conclusion. For Ukrainian enterprise management system, the main task is not the prompt response to the current changes in the environment. They are the strategic vision formation of the future enterprise, the development of a flexible and viable progress strategy, the prediction of tactical and strategic threats for the enterprise, its timely elimination, and the practical use of strategic management idea for sustainable development.


2020 ◽  
Vol XXIII (1) ◽  
pp. 159-165
Author(s):  
Olha Dimoglova

Strategic approaches to the professional image formation of water transport professionals should be considered using a defined model of economic development for water transport companies, followed by a description of the recommended measures. The algorithm of transport company development model, as a rule, has its economic sectoral features where the company operates. However, in this approach, important elements of the participation of human resources in the implementation of the company development strategy, which, in particular, suggest possible variations of combinations of managerial decisions. Thus, the transport industry is no exception. The authors of the article propose the procedure and main stages in the strategy development for the professional image formation in terms of introduction of the model of water transport companies development, and introduce new definition of the concept "strategic role of professional image in the model of water transport companies development " and use it as a tool for internal analysis of transport company as a significant complement to the definition of the term "transport company development strategy". The existing experience of research on the problems of professional image influence on the final results of activity in the maritime industry companies taking into account differences of transport services are considered in the article. It is clarified that the analysis of the market in which the transport company operates is determined by the definition of the company's field of activity, research of competitors in this field, strategic assets and strategic competence. Considering that the strategy of transport company development is the mutualism of the main goals of the company and the system of management decisions, the authors of the research have identified the main stages of strategic analysis of the transport company activity, the main ways and requirements for the acquisition of strategic competence.


2019 ◽  
Vol 20 (4) ◽  
pp. 223-237
Author(s):  
Agnieszka Górka-Chowaniec ◽  
Sonia Iwanicka

In the author’s publication, they presented the theoretical approach to issues related to the evolution of culinary tourism in recent years and referred to the essence of development strategies, treating this document as an important tool in creating a competitive advantage in the tourism market, with particular emphasis on the Podtatrze region. The main purpose of this article is to show the essence and significance of culinary tourism that can become an important element of building a future development strategy for the analyzed area, which is currently one of the main destinations of the tourist market. It should also be emphasized here that decisions regarding the definition of support areas that could be included in future development strategies of particular regions are not easy decisions and errors resulting from their improper identification may have long-term consequences both in the area of effective achievement of goals and level generated revenues thus disrupting their sustainable and sustainable development. That is why, in the opinion of the authors, it is important to identify them correctly, taking into account both the supply side and the preferences of current and future tourists.


Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 125-134
Author(s):  
Asriyal Asriyal ◽  
Sutia Budi

The purpose of this study is to: (1) review and analyze the strategies that have been implemented by 10 young entrepreneur’s Program of IbK of STIEAD Jakarta in developing their businesses over the years; (2) identify and analyze the strategies that will be run by them for the next day; (3) analyze and formulate proposals for business development strategy is relevant to young entrepreneurs run by them. The results shows, the strategy which conducted by them is actually still conventional and little is applying modern business patterns. However, they have a plan/strategy development effort that started steady state. Targets that have been set should be reassessed and to be rationalized, if the strategy is capable of being implemented. The recommendations concerned are for all tenants should have self determination for entrepreneurship, able to instill confidence, and always looking for a way out in case of a deadlock


EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.


2018 ◽  
Author(s):  
Sumitro Sarkum

This study aims to figure out what the relationship of empowerment of SMEs through methods of zoning as marketing strategy of SMEs in two different markets (offline and online). The zoning strategy with information and communication system integrated brings together socialization and promotion in a market. This system can help the government in taking and formulating policies to unite SMEs in a new market by not leaving the old market. The method in this study uses qualitative descriptive. There are three propositions produced in this initial research, the first; Offline and online marketing is very relevant for SMEs in Indonesia. Second; marketing information system is access for SMEs to find out the demand or market needs both domestically and internationally. And third; The zoning system can be used as an online development strategy for SMEs to synchronize two different markets, namely offline and online. Further research is needed to validate the propositions found, to generate hypotheses and empirical evidence, we recommend using mix methods for future research.


Author(s):  
Marina Aleksandrovna Kalievskaya

In this article, a model of the mechanism of ensuring public security and orderliness in accordance with the principles and tasks of the relevant institu- tions in public administration, taking into account resources, technologies, mea- sures for the state policy implementation in the spheres of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order. It was found that ensuring public security and order in Ukraine is a mechanism for the implementation of national goals of state policy in the areas of ensuring the protection of human rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, by defining tasks according to certain principles. The idea is that if one considers the state policy in the spheres of ensuring the protec- tion of human rights and freedoms, the interests of society and the state, combat- ing crime, maintaining public security and order as a national priority (purpose, task), then the mechanism of ensuring public security and order in Ukraine needs coordination with the state development strategy. From the point of view of the implementation of the state policy in the areas of ensuring the protection of hu- man rights and freedoms, the interests of society and the state, combating crime, maintaining public security and order, the mechanism of ensuring public security and order in Ukraine can be considered as the main system providing intercon- nection such elements as institutions (implementing the specified state policy), resources (human resources, logistical, natural and so on, with the help of which it is possible to implement state policy), technologies (skills, knowledge, means and so on the implementation of state policy), measures (action plans), as well as external (internal) threats.


Author(s):  
Oryslava Korkuna ◽  
Ivan Korkuna ◽  
Oleh Tsilnyk

Development of a territorial community requires efficient use of its capacity taking into account all possible aspects in the course of elaboration and implementation of the development strategy and other local legal and regulative documents. The approach is directly related to maintaining the living activity of a territorial community and should correspond to the interests of population and European standards of state regional policy. In addition to the definition of a community provided by the Law of Ukraine “On Local Governance in Ukraine”, there are also some other. For example, some authors understand territorial community as a single natural and social entity that operates in spatial boundaries of a state and realizes daily needs and interests of population. The paper aims to analyze legal and regulative foundation of the development of territorial communities in conditions of decentralization. The authors analyze current condition of legal and regulative maintenance of local governance reforming in Ukraine in conditions of decentralization of authorities. The paper argues that the major elements of management strategy in CTCs in Ukraine are independence, efficiency, management innovations, quicker and more substantiated decision-making and everything to meet the needs of community’s residents. Management of this sector is grounded on the principles of the provisions of European Charter of Local Self-Government that provides for decentralization of authorities and transfer of resources and responsibilities to local governments. Liabilities of local governments (of consolidated territorial communities) and the mayors are analyzed. The authors prove that in general legal provision of decentralization of local governance corresponds to European requirements and creates reliable ground for practical stage of the reform. The list of issues that require further legal regulation is outlined.


Author(s):  
Elena F. KIREEVA

The article considers the problem of reforming national finances at the present stage of economic development, taking into account the features of the functioning of the national economy and fiscal threats. The purpose of this work is to determine the strategy for reforming the fiscal system and substantiate the main directions of its development. The relevance of the study is due to an integrated approach to the formation of fiscal policy, including both its main components: tax, budget, debt policies, and the need to improve the mechanism to ensure their effectiveness. To implement this mechanism, it is necessary to use both innovative methods of planning and forecasting fiscal flows, and to modernize the legal framework that strengthens the foundations of managerial decisions in the field of finance. Based on the goal, a comparative assessment of the forecast and actual scenarios of the development of fiscal relations in the republic was carried out, the most acute points of fiscal policy formation were analyzed: social payments, tax administration, budget financing, debt obligations, information support for the movement of financial flows. Based on the results of the research conducted in the article, conclusions and suggestions are made regarding all areas of improving fiscal policy as the basis for ensuring an effective national financial management strategy. Priority measures have been identified to reduce the negative impact of risks on the stability of the fiscal system. Instruments of regulatory impacts on negative economic and social trends are determined by the choice of areas of strategic management and the mechanism of their organizational support. Scientific novelty lies in the substantiation of a set of elements of fiscal policy as the basis for developing a strategy for managing national finances that takes into account the increase in the social and economic efficiency of using the financial resources of the state.


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