scholarly journals Mechanism of managing expenses and earnings of the industrial enterprise in current market conditions

Author(s):  
G. L. Andryuk

Today industrial enterprises are facing the problem of efficient management of expenses and earnings, as prospects of enterprise development depend more and more seriously on these figures and factors influencing their change, as well as the degree of managerial impact. The article analyzes key finance tools of managing enterprise expenses and earnings illustrated by the limited company ‘Grantmash’, identifies their basic advantages and shows possibilities of their use in practice of managing industrial enterprise expenses and earnings. The author proposes to introduce principles of thrifty production as the most effective tool of managing expenses and earnings in industrial sphere. Within the frames of this program it is recommended to optimize personnel by cutting human resources being used infectively, to lower labour-intensity of production through introduction of new technologies of mechanization and automation and to upgrade machinery and equipment. Management of the industrial enterprise should take a number of steps aimed at rationalization of using work places and storages, liquidation of extra functions and simplification of document turn-over and accounting scheme. It is also recommended to cut costs of material resources at the expenses of suppliers selling necessary for production resources at lower prices and to take managerial, technical and technological steps, which can raise efficiency of the available raw material basis and cut a proportion of rejects. In order to optimize the value of fixed assets and improving efficiency of their use it is necessary to reduce the volumes of unnecessary raw material and component purchase, to optimize the structure of stocks at storages and the need in certain material and technical items, as well as to take steps aimed at building the system of accounts receivable control.

Author(s):  
L.S. Pastuhova ◽  
A.N. Lepyavskij ◽  
M.A. Perepelkin ◽  
E.N. Fomin

In contemporary Russian practices, mentoring is a multifaceted innovative 'human resource technology' aimed at developing professional skills and corporate competencies, as well as systematic and targeted participation in professional development of employees who have insufficient work experience or have difficulties in mastering new technologies and work techniques. Today, the institution of mentoring is an open industrial, educational and social space where the mentor transfers not only readymade ways to solve production problems, but also teaches how to use available intellectual and material resources. Although the mentoring process in its traditional sense does not require large financial investments, most business entities, industrial enterprises and companies are more actively using training, coaching techniques and various forms of internships, which are valuable forms of professional development of employees, but, as our research has shown, they do not have the potential that the targeted on-the-job mentoring possesses. With all the variety of forms and programmes of mentoring activities, there is a clear lack of innovative ideas aimed at improving its efficiency, which fully applies to the mentoring of students who take their work placements during vocational education, which is the subject of the research presented in this article. The literature and research studies do not fully analyse the potential of the third mission of universities regarding the issue of targeted mentoring aimed at more proactive and advanced applied training of graduates, capable of responding to "the great challenges". The article highlights the mentoring models used in foreign companies, which are similar to the types of mentoring technologies successfully implemented by Russian enterprises.


2021 ◽  
pp. 23-27
Author(s):  
Olena STANISLAVYK ◽  
Oleksandr KOVALENKO

Introduction. Production activity is impossible without the presence of fixed capital and its basic element – fixed assets, in the operation of which the depreciation fund is formed and the targeted use of depreciation deductions and quality reproduction of fixed assets of the enterprise are positioned to the fore. The importance of this issue increases due to need to enter markets with competitive goods and services, which leads to innovative and active activities of industrial enterprises, which require, above all, significant investments into the fixed assets. The purpose of the paper is to highlight the essence and modern problems of fixed capital management of industrial enterprise. Results. The paper explores the essence of fixed capital management of industrial enterprise and identifies modern key issues in this area facing managers of domestic industrial enterprises. The role of strategic and tactical planning of the process of reproduction of fixed assets in the management of fixed capital of the industrial enterprise and the reasons for its renewal are highlighted. The requirements for the formation of strategy and management system of fixed capital of the industrial enterprise are presented. The stages of formation of the effective strategy of fixed capital management under conditions of the modern market and the basic directions of activity of the industrial enterprise in this sphere are offered. The necessity of implementing the rational depreciation policy and correct revaluation of fixed assets is shown. The importance of using leasing as effective tool for investment and renewal of fixed assets of domestic enterprises of the industrial sector of economy is considered. Conclusion. For the effective management of fixed capital, it is important for industrial enterprises to perform a number of tasks, which involve the development of long-term strategy and tactics for the formation and effective use of fixed assets; determination of fixed capital renewal needs; adequate assessment of the conditions of fixed assets, maintaining the proper conditions of machinery and equipment; implementation of rational depreciation policy; finding acceptable sources of funding for the restoration of fixed capital, as well as finding more efficient ways of using the investment resources. It should allow the industrial enterprise to produce products, which are in demand, and ensure stable competitive positions and high efficiency in the long run.


Author(s):  
Sergey Vladimirovich Ponomarev ◽  
Galina Stepanovna Merzlikina

The article presents the results of a study of the ecological and economic efficiency of the industrial enterprise. It has been stated that industry has a significant environmental impact on the environment. According to the results of the analysis of the environmental activities of enterprises, it has been inferred that the environmental factor should be taken into account in assessing the economic efficiency of an industrial enterprise. Some enterprises provide environmental accounting, but these are, as a fact, the large industrial leaders in the status of “national treasure”. It has been revealed that the majority of industrial enterprises either pays for environmental pollution losing part of their profits, or takes environmental protection measures bearing a heavy burden of costs and loosing profitability. There has been given the analysis of research publications on the assessment of ecological and economic efficiency of the enterprise. It was mentioned that despite the importance of improving the methods of assessment, there was not offered any available and generally accepted indicator (indicators). Many projects are difficult for economic practice and can only be used in scientific research. There has been worked out and submitted a methodological toolkit - a new indicator of environmental and economic efficiency (EEefficiency) defined as the ratio of results to resources. The result is the profit of the enterprise minus (if environmental protection measures are not carried out) pollution charges (from January 1, 2020, excluding the environmental tax). The fixed assets and circulating assets (production resources) and, in the case of conducting environmental protection measures, the fixed assets and circulating assets (resources directed to protect the environment) are considered as resources. The indicator EEefficiency is based on the so-called balanced approach, in the context of the study - an adequate, objective assessment of economic efficiency subject to the environmental factor. There have been defined the problems of possible using of the proposed indicator: “equity” and validity of the assessment of damage (fine) from pollution; difficulty of accounting for environmental resources and costs; difficulties in compiling special environmental reporting. The necessity of creating a special platform of environmental and economic indicators of the industrial enterprise efficiency has been substantiated.


2018 ◽  
Vol 6 (1) ◽  
pp. 12-12
Author(s):  
Наталья Изакова ◽  
Natalya Izakova ◽  
Лариса Капустина ◽  
Larisa Kapustina

The aim of the study is to develop and test methodology for establishing a marketing information system of an industrial enterprise using the balanced scorecard. The article suggests that the end result of designing the MkIS would be a comprehensive accessible data system that assists in making well-reasoned marketing decisions and evaluating the efficiency of their implementation. The authors also define the criteria for collecting and structuring marketing information. The structure of the MkIS proposed by the authors enables evaluating the influence of marketing investments on the financial performance of an industrial company. One-way ANOVA test is used to identify the factors that determine customer satisfaction level and its relation with the share of clients in total sales. The opportunities resulting from the suggested methodology can be used by industrial enterprises that need efficient management tools based on well-organized system of information flows.


10.23856/2912 ◽  
2018 ◽  
Vol 29 (4) ◽  
pp. 84-91
Author(s):  
Ruslan Dutchak ◽  
Mansur Mamanazarov

The essence of the problem of “blind spots” of accounting at industrial enterprises is investigated. The practical reasons for the appearance of “blind spots” of material resources accounting are revealed. The materiality threshold of such zones at industrial enterprises is established. The danger of the existence of “blind spots” in accounting and the need of internal control to combat them is explained. The methodology of internal control in the part of estimating and controlling the risk of false initial observation of economic operations with material resources has been improved. The process of internal control is supplemented by the procedure of elaboration of managerial decisions alternatives on such measures as saving surplus of material resources, expansion of primary accounting supervision, improvement of documentary processing of facts of economic operations with material resources, and compensation of deficit of material resources.


Author(s):  
D.Y. Bolgova ◽  
◽  
N.A. Tarasenko ◽  
Z.S. Mukhametova ◽  
◽  
...  

Nutrition is an important factor that affects human health. The use of plant proteins as various additives in food production has now been actively developed. The rich chemical composition of pea grains determines the possibility of application in the food industry. Peas are characterized by good assimilability and degree of digestion.


2020 ◽  
Vol 26 (3) ◽  
pp. 20-25
Author(s):  
Laurențiu Bogdan Asalomia ◽  
Gheorghe Samoilescu

AbstractThe paper analyses the role of control and monitoring of electro-energetic equipment in order to reduce operational costs, increase profits and reduce carbon emissions. The role of SCADA and EcoStruxure Power systems is presented and analysed taking into account the energy consumption and its savings. The paper presents practical and modern solutions to reduce energy consumption by up to 53%, mass by up to 47% and increase the life of the equipment by adjusting the electrical parameters. The Integrated Navigation System has allowed an automatic control and an efficient management. For ships, the implementation of an energy efficiency design index and new technologies was required for the GREEN SHIP project.


Vsyo o myase ◽  
1918 ◽  
pp. 44-47
Author(s):  
V.V. Nasonova ◽  
◽  
A.A. Motovilina ◽  
E.K. Tunieva ◽  
T.G. Kuznetsova ◽  
...  

2017 ◽  
Vol 30 (1) ◽  
pp. 55-61
Author(s):  
M. P. Bobkova

In the article examined the peculiarities of the system of financial controlling in an industrial enterprise: the necessity of developing goal system, objectives, requirements for information system support.


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