Principles for managing innovative activities of entities in Russia during the transition to the digital economy

Subject. Budgeting as a management technology is highly sought after by enterprises and groups of companies all over the globe regardless of their industry affiliation and scale of operations. The budgeting methodology is a dynamically developing field of scientific research; it provides tools enabling to solve urgent problems, namely those related to data bulk processing at the stage of planning and generation of budget versions. Objectives. The study aims to justify principles of data modeling in management accounting and budgeting; to develop data modeling tools aimed at achieving the objectives of an enterprise or a group of companies. Methods. In the study, I employ logical analysis methods and a systems approach. Results. The paper substantiates data modeling principles in management accounting and budgeting systems of enterprises and groups of companies. Based on the formulated principles, I developed data modeling tools for implementation in spreadsheets, special applications, and cloud-based technologies. Conclusions. Developing and elaborating the budgeting system of enterprises and groups of companies should be based on data modeling under the principles and approaches to their systematization and structuring formulated in the paper. The offered data modeling tools may be useful in the organization of management accounting and formation of a budget model on all automation platforms, as well as in Microsoft Excel, using Power Pivot and Power Query add-ins.

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Combining 3D Simulation Technology With Object-Oriented Databases: A Database Oriented Approach to Virtual Reality Systems

Volume 2: 31st Computers and Information in Engineering Conference, Parts A and B ◽

10.1115/detc2011-48230 ◽

2011 ◽

Cited By ~ 2

Author(s):

Martin Hoppen ◽

Juergen Rossmann ◽

Michael Schluse ◽

Ralf Waspe ◽

Malte Rast

Keyword(s):

Virtual Reality ◽

Data Modeling ◽

Object Oriented ◽

Simulation System ◽

Primary Data ◽

Graph Database ◽

Modeling Tools ◽

External Database ◽

Object Oriented Databases ◽

Oriented Approach

Using object-oriented databases as the primary data source in VR applications has a variety of advantages, but requires the development of new techniques concerning data modeling, data handling and data transfer from a Virtual Reality system’s point of view. The many advantages are outlined in the first part of this paper. We first introduce versioning and collaboration techniques as our main motivation. These can also be used in the traditional file based approach, but are much more powerful when realized with a database on an object and attribute level. Using an object-oriented approach to data modeling, objects of the real world can be modeled more intuitively by defining appropriate classes with their relevant attributes. Furthermore, databases can function as central communication hubs for consistent multi user interaction. Besides, the use of databases with open interface standards allows to easily cooperate with other applications such as modeling tools and other data generators. The second part of this paper focuses on our approach to seamlessly integrate such databases in Virtual Reality systems. For this we developed an object-oriented internal graph database and linked it to object-oriented external databases for central storage and collaboration. Object classes defined by XML data schemata allow to easily integrate new data models in VR applications at run-time. A fully transparent database layer in the simulation system makes it easy to interchange the external database. We present the basic structure of our simulation graph database, as well as the mechanisms which are used to transparently map data and meta-data from the external database to the simulation database. To show the validity and flexibility of our approach selected applications realized with our simulation system so far e. g. applications based on geoinformation databases such as forest inventory systems and city models, applications in the field of distributed control and simulation of assembly lines or database-driven virtual testbeds applications for automatic map generation in planetary landing missions are introduced.

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Data modeling in management accounting and budgeting systems

International Accounting ◽

10.24891/ia.20.20.1183 ◽

2017 ◽

Vol 20 (20) ◽

pp. 1183-1201

Author(s):

M.B. Trachenko ◽

Keyword(s):

Management Accounting ◽

Data Modeling

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The impact of company's industry affiliation on sustainable growth management

Financial Analytics Science and Experience ◽

10.24891/fa.13.3.312 ◽

2020 ◽

Vol 13 (3) ◽

pp. 312-326

Author(s):

I.N. Dome

Keyword(s):

Systems Approach ◽

Growth Management ◽

Sustainable Growth ◽

Pharmaceutical Chemical ◽

Relevant Market ◽

Financial Decisions ◽

Measurement Analysis ◽

Potential Development ◽

Industry Affiliation ◽

The Impact

Subject. The concept of sustainable growth is gaining special significance, because the sales growth as the main source of potential development has become inaccessible for a number of businesses. Objectives. The study aims at establishing the influence of company's industry affiliation on the balance between sustainable and real growth, and at verifying the hypothesis about the impact of the industry factor on the management of sustainable growth. Methods. The study rests on the systems approach and employs general and special scientific empirical and theoretical methods, like comparison, detailing, measurement, analysis, synthesis, formalization, deduction and induction. Results. I consider samplings of companies operating in three different industries, i.e. pharmaceutical, chemical and textile. Initially, I determine the balance between real and sustainable growth rates and the main trends by industry. The paper unveils companies that are in the least stable position, describes the performed additional analysis of the influence of industry factors on sustainable growth, and offers directions for overcoming negative trends. Conclusions. Industry affiliation influences the management of sustainable growth, primarily through the supply-demand balance in the relevant market. When making operational and financial decisions, companies should consider the industry affiliation as one of the most important factors.

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An Introduction to Data Modeling Principles in Metrology and Testing

Data Modeling for Metrology and Testing in Measurement Science ◽

10.1007/978-0-8176-4804-6_1 ◽

2008 ◽

pp. 1-30 ◽

Cited By ~ 3

Author(s):

Franco Pavese

Keyword(s):

Data Modeling ◽

Modeling Principles

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A systems approach for resources management during the COVID-19 pandemic: Multi-agency perspectives from New England

Journal of Emergency Management ◽

10.5055/jem.0546 ◽

2020 ◽

Vol 18 (7) ◽

pp. 209-223

Author(s):

Jeffrey C. Cegan ◽

Benjamin D. Trump ◽

Matthew D. Joyner, PhD ◽

Kaitlin M. Volk ◽

Melissa A. Surette ◽

...

Keyword(s):

United States ◽

New England ◽

Systems Approach ◽

The United States ◽

Modeling Tools ◽

Scarce Resources ◽

Local Responses ◽

Structured Systems ◽

Regional Coordination ◽

Personnel Needs

The emergence of COVID-19 in the United States has overwhelmed local hospitals, produced shortages in critical protective supplies for medical staff, and created backlogs in burials and cremations. Because systemic disruptions occur most acutely at a local scale, facilitating resource coordination across a broad region can assist local responses to COVID-19 surges. This article describes a structured systems approach for coordinating COVID-19 resource distribution across the six New England states of the United States. The framework combines modeling tools to anticipate resource shortages in medical supplies, personnel needs, and fatality management for individual states. The approach allows decision makers to understand the magnitude of local outbreaks and equitably allocate resources within a region based on the present and future needs. This model contributed to determining material distribution in New England as the 2020 COVID-19 surges unfolded in the spring and fall seasons. Using a systems analysis, the model demonstrates the translation of anticipated COVID-19 cases into resource demands to enable regional coordination of scarce resources.

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Budget Model Formation Tools for Activity and Project-Based Budgeting

Upravlenie ◽

10.12737/16697 ◽

2015 ◽

Vol 3 (4) ◽

pp. 49-54

Author(s):

Траченко ◽

Marina Trachenko ◽

Мищенко ◽

L. Mishchenko

Keyword(s):

Business Processes ◽

Financial Indicators ◽

Budget Model ◽

Financial Responsibility ◽

Management Technology ◽

The Matrix ◽

Balanced Scorecards ◽

Implementation Time ◽

Enterprise Level ◽

Model Formation

Activity-based budgeting (ABB) and project-based budgeting (project budgeting) are important trends of budgeting at an enterprise level. The paper authors have systematized factors of formation for directions of the activity-based and project-based budgeting, have characterized these directions’ budget models and revealed their specific features. The main specific features of activity-based budgeting model are the matrix (or more complex, multidimensional) structure of the budget model, interrelation of business processes’ budget items with key performance indicators and balanced scorecards (thus the model focused on strategy), simultaneous incorporation of financial indicators describing a business process into the budgets of business processes, budgets of CFR (Centers for Financial Responsibility) units, or project budgets, and a number of other specific features. The most important particulars of the project-based budgeting model is the integration of master budgets, operational and support budgets with project budgets within a budget model, the use of project budgets as a link between project management and budgeting as a management technology, and others particulars. The paper authors have developed a tool for the ABB budget model formation, which includes two algorithms. The first one is the algorithm for ABB model formation based on the budgets of CFR acting as expense providers, from the perspective of CFR units. The algorithm relies on the budgets of expense-providing Centers for Financial Responsibility. These Centers control the expenses of all CFR by certain business processes and items. The second one is the algorithm for the more detailed ABB model formation based on the budgets of business processes that are structured for analytical purposes (other than CFR units). This algorithm is intended for building a more detailed ABB model and implies the allocation of analytical sections like “CFR”, “Business Processes” and other analytics. It has been proposed to use a standard project budget a as a tool to solve the problem of matching the individual projects implementation time with the budget period. The standard budget is developed for the project’s entire life, in conjunction with the Project Budget, the indicators of which describe the project in a certain budget period.

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