Change management business processes of high-tech machinery building product in the context of management and financial accounting tasks

2020 ◽  
pp. 224-235
Author(s):  
Т.М. Рогуленко ◽  
Е.В. Орлов ◽  
И.А. Сомкин
Keyword(s):  
Change Management ◽  
Business Processes ◽  
Financial Accounting ◽  
High Tech ◽  
Building Industry ◽  
Accounting System ◽  
Management Process ◽  
Building Product ◽  
Machinery Building

В работе рассмотрена проблема построения бизнес-процессов управления изменениями продукции машиностроения, отнесённой к перечню инновационной или высокотехнологичной, в частности такой её аспект как построение взаимодействия системы управленческого учёта предприятия со смежными подразделениями. В ходе исследования выявлены и проанализированы, типовые проблемы, возникающие в практике реализации инновационных проектов машиностроительной отрасли. Авторами предложена классификация проблем, возникающих при реализации процесса проведения изменений, и получен ряд выводов основанных, в том числе, на мнении практикующих специалистов отрасли. Paper deals with the problem of building change management business processes of a product in machinery building industry classified as innovative or high-tech, in particular, such an aspect of building the interaction of enterprise's management accounting system with related departments. Study identified and analyzed typical problems that arise in the practice of implementing innovative projects in machinery building industry. The authors proposed a classification of problems, that arise during the implementation of change management process, and obtained a number of conclusions based, among other things, on the opinion of industry practitioners.

CHANGE MANAGEMENT IN ECONOMIC SYSTEMS OF VARIOUS LEVELS

2020 ◽  
Vol 10 (9) ◽  
pp. 1991-2002
Author(s):  
I.L. Avdeeva ◽  
Keyword(s):  
Change Management ◽  
Business Processes ◽  
Organizational Transformation ◽  
Global Market ◽  
Economic Systems ◽  
Successful Implementation ◽  
Specific Situation ◽  
Management Process ◽  
Scientific Publications ◽  
Integrated Education

Successful change management in economic systems of various levels presupposes the adoption and implementation of management decisions, which makes a sufficient condition for obtaining the desired result and achieving goals, taking into account the resources at the disposal of integrated education. The change management process involves not only efficiency, but also the efficiency of resource use. The purpose of the study is to identify approaches and methodological tools for managing changes in integrated entities in the face of fierce competition in the global market. Since, in order to improve the efficiency of functioning, integrated entities must purposefully and regularly carry out changes in both business processes and the organization of their implementation. The article uses such methods as: content analysis of scientific publications; a critical analysis of the available approaches to the definition and study of the problems under study; comparative analysis and synthesis. The methodological basis of the study was the works of foreign and Russian authors devoted to the concept of change management in economic systems of various levels. It has been substantiated that the development of integrated formations is due to many factors. This is influenced by changes in market trends, increased competition, improved forms of ownership, functions and management methods. In the course of the study, modern models of change management were analyzed, and the list of tools given in the article is certainly not exhaustive, but the work presents the most common approaches and models today. It should also be noted that there are no universal tools, and the effectiveness of their use directly depends on how the applied method corresponds to a specific situation and the characteristics of the organization. It has been determined that integrated entities planning organizational transformation, first of all, need to focus on economic trends and challenges posed by both the global market and modern realities. It was revealed that the top management of integrated education lacks the appropriate competencies and skills that could contribute to the successful implementation of innovations and changes. As a response to the described challenges, it is necessary to develop a toolkit that would represent a comprehensive solution for the development of flexible skills among company managers, which, firstly, would meet scientific forecasts and together would form a unique model of competencies, and secondly, would contribute to improving the efficiency of the change management process in organizations.

scholarly journals OBJECTS OF INTERNAL CONTROL IN SHIPPING COMPANIES

2020 ◽  
pp. 100-104
Author(s):  
Vera V. Krainova
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Management System ◽  
Business Processes ◽  
Important Task ◽  
Management Process ◽  
Shipping Company ◽  
Management Function ◽  
Multi Level

Effective internal control is essential for successful operations and management of shipping companies. For its implementation, the most important task is to determine the objects of internal control, that is, the scope of its application. Internal control, as a management function, is aimed at solving management problems, therefore, in the author's opinion, objects of management and objects of internal control are identical. Based on the analysis of the approaches of various authors to the choice of management objects, the author's approach has been developed, taking into account the interaction of all elements of the management system, the multidimensional and multi-level nature of management process, and branch features of shipping business. A classification of objects of internal control in shipping companies has been developed with the allocation of such objects as resources, business processes, results of functioning, management decisions. The disclosure of the content of these objects shows that internal control covers all levels of the shipping company, including both the managed and the control systems.

scholarly journals Identifying the Classification of EU Countries by an Alternative Variable: The “Stakeholders’ Perception”

2016 ◽  
Vol 6 (2) ◽  
pp. 231
Author(s):  
Marco Sorrentino ◽  
Benedetta Gesuele ◽  
Massimiliano Farina Briamonte ◽  
Fabio Fiano
Keyword(s):  
Financial Accounting ◽  
Public Consultation ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Eu Countries ◽  
Harmonization Process ◽  
Long Time ◽  
The Eu

Since the first part of 20th century, there was a strand of literature that analyze international differences in financial accounting practices and use these differences to classify countries into groups having similar characteristics. For a long time, the two main accounting systems that have been analyzed in these studies were the Anglo-Saxon accounting system and the Continental Europe one. Notwithstanding the last decades have been characterized by a widespread harmonization process through an extensive and often compulsory adoption of IAS/IFRSs, the situation did not changed so much, because there are still a lot of relevant differences in applying IAS/IFRSs. The aim of this research is to contribute to the literature in theme of countries classification using a different type of variable: the “stakeholders’ perception” instead of “accounting practices”. Using a quantitative statistic methodology, the cluster analysis, we identify a three-groups classification of the EU countries based on the answers about the costs and benefits of IFRS implementation issued in EU public Consultation, launched ten years after their mandatory application.

DEVELOPMENT OF RUSSIAN ACCOUNTING WITH THE INTRODUCTION OF IFRS

2020 ◽  
Vol 10 (9) ◽  
pp. 1930-1938
Author(s):  
M.L. Feygel ◽  
◽  
A.N. Meytova ◽  
Keyword(s):  
Foreign Investment ◽  
Business Processes ◽  
Financial Accounting ◽  
Gradual Transition ◽  
Accounting System ◽  
Economic Activities ◽  
Material Resources ◽  
Production Processes ◽  
Business Entities ◽  
Stable Economy

Accounting is the basis of any organization’s activities, which allows optimizing the financial and material resources at the disposal of the enterprise, to ensure their rational use in an ever-increasing competitive struggle. Correctly organized accounting in an organization allows you to generate all the necessary information regarding all production processes of the organization, to reveal hidden reserves and, if necessary, become the basis for making management decisions. The standard Russian accounting system is undergoing significant changes today. At present, in Russian practice, there is a gradual transition to accounting based on IFRS standards. For a number of organizations, mainly large holdings, credit institutions, budgetary structures, accounting is mandatory in accordance with the norms of the current legislation, while maintaining parallel accounting under RAS. For other business entities, the application of the analyzed standards is still advisory in nature. Despite the presence of a sufficiently large number of advantages of IFRS standards for the organization of accounting - the formation of the basis for expanded information on business processes in the organization, the possibility of attracting foreign investment, for most of Russian enterprises, mainly small and medium-sized businesses, the introduction of IFRS standards can cause a significant increase in financial accounting costs due to the need to purchase specialized expensive software, investment in personnel training in working with IFRS standards. And this leads to the inexpediency of such high costs for the introduction of IFRS into their practice. For these reasons, in order to maintain a stable economy in Russia, when introducing IFRS, it is necessary to take into account the interests of all economic entities in order to prevent the destabilization of their economic activities.

Change Management: A Game Changer for Effective Digital Transformation

2021 ◽  
Author(s):  
Emmanuel Udofia ◽  
Buduka Stanley
Keyword(s):  
Change Management ◽  
Change Process ◽  
Business Processes ◽  
Oil And Gas ◽  
Digital Transformation ◽  
Sub Saharan Africa ◽  
High Rate ◽  
Management Process ◽  
Effective Change ◽  
Business Objective

Abstract Change Management is a process of adopting appropriate guidelines on how to manage change and meet the set business objective. Change Management could be extended into the realm of providing leadership for a group of persons or organisation alongside the path of change and embed the needed framework in actualising the set business target. Conversely, Digital Transformation could be described as the deployment of technology in a business process to amplify business benefits realisation that include fast decision-making, efficient business processes and significant reduction in risk exposure through managing the operational risk foot print. Failures of many Digital Transformation initiatives around the world is traceable to poor framing or complete lack of change management process embedment in the implemented digital solution, this paper aims at proposing effective framework for embedding orchestrated change process. Several research works show that worldwide there are high rate of project failures in most digital oilfield implementations. The reasons for such high failure rate in the solution of Digital Transformation is poor or lack of experience in change management in such projects resulting in poor framing of the change process that will ultimately assist in orchestrating the disruptions that accompanies the implemented Digital Transformation in different assets. This research based project will be reviewing how effective change management process was implemented in a digital solution by an Oil and gas operator in a field offshore in sub-Saharan Africa. Elements such as proper engagement of the workforce, defined business processes, clear business objectives and experience of the change agents in managing previous projects will be evaluated because these are components that has been identified as key reasons for failure of the change management process implementation in most digital initiatives. What companies need to do is to be strategic with the approach of implementation of digital oilfields transformation to ensure that the disruption brought about by the digital oilfields solutions are orchestrated through effective change management embedment. The effective change management process, when applied, shows that orchestrated technology disruption process is embedded which will ultimately not just lead to benefit realisation of the solutions but will assure continuous business improvement process, overtime. The result of this study, has shown that effective change management processes are beneficial to the effective embedment of Digital Oilfields Transformation solutions. Outcome of this study could form a reference tool for similar robust digital oilfields transformation, elsewhere.

THE CONCEPT OF COMPETITIVE VALUE CHAINS IN PRODUCTION SYSTEMS AS AN INSTITUTIONAL STRUCTURE OPERATING ON NETWORK PRINCIPLES

2019 ◽  
Vol 6 (3) ◽  
pp. 61-67
Author(s):  
Niyaz Mustjakimovich Abdikeev ◽  
Anton Alekseevich Losev ◽  
Andrey Ivanovich Gaydamaka
Keyword(s):  
Business Processes ◽  
Production Systems ◽  
Institutional Structure ◽  
Cognitive Models ◽  
Value Chains ◽  
High Tech ◽  
Practical Implementation ◽  
Digital Platform ◽  
Software Product ◽  
The Creation

The Concept of competitive value chains in production systems, as an institutional structure operating on network principles, was the impetus for the development of a system of models of inter-industry digital platform for the management and optimization of cooperation of high-tech network production systems. The article describes the ways of integration into business processes of production systems of simulation and cognitive models. The practical implementation of the system of these models is a separate software product - an interdisciplinary digital platform for participants in the creation of new high-tech products and their components.

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Financial Accounting ◽  
System Capacity ◽  
Accounting System ◽  
Financial Report ◽  
Purposive Sampling ◽  
Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

scholarly journals Determination of the Value of Intangible Assets in the Companies of Lithuania

2017 ◽  
Vol 14 (2) ◽  
pp. 55-68 ◽  
Author(s):  
Rita Bužinskienė
Keyword(s):  
Financial Management ◽  
Intangible Assets ◽  
Fair Value ◽  
Financial Information ◽  
Financial Accounting ◽  
True Value ◽  
A Value ◽  
The Impact

AbstractIn accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are grouped into eight main elements of IAs. The classification of IAs consists in two parts of assets: accounting and non-accounting. This classification can be successfully applied in different branches of enterprises, to expand and supplement the theoretical and practical concepts of the company's financial management. The article proposes to evaluate not only the value of financial information for IAs (accounted) but also the value of non-financial information for IAs (non-accounted), thus revealing the true value of IAs that is available to the companies of Lithuania. It names a value of general IAs. The results of the research confirmed the IA valuation methodology, which allows companies to calculate the fair value of an IA. The obtained extended IAs valuation information may be valuable to both the owners of the company and investors, as this value plays an important practical role in assessing the impact of IAs on the market value of companies.

Sign in / Sign up

Export Citation Format

Share Document