Analyzing the factors of financial strategy of recreational sphere enterprises

2021 ◽  
Vol 14 (4) ◽  
pp. 393-406
Author(s):  
Igor' A. BUKREEV
Keyword(s):  
Research Methods ◽  
Performance Indicators ◽  
Financial Management ◽  
Management Strategy ◽  
Financial Strategy ◽  
Modified Model ◽  
Mixed Form ◽  
General Scientific ◽  
Financial Result

Subject. This article analyzes the role of the factors of the modified model, taking into account the specifics of the recreational sphere. Objectives. The article aims to assess the role of the factors of the modified model for recreational enterprises. Methods. For the study, I used general scientific research methods. Results. Peculiarities of the recreational sphere cause the need to modify the DuPont model. The model is obtained in a mixed form. The model is obtained in a mixed form. This helps take into account the factors of operating and other activities in the financial result and profitability separately. The obtained results help assess the role and importance of factors in the financial management strategy, as well as the reasons for their impact on the efficiency of recreational enterprises. Conclusions. The importance of resource productivity and the increase in the share of operating activities remain underestimated in the model if considering a single enterprise case. For enterprises of the recreational sphere as a whole, there is a need to further study the model by establishing correlations of factors with the performance indicators.

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

scholarly journals Optimalisasi Peran Auditor Internal Melalui Penerapan Good Corporate Governance (GCG) untuk Meningkatkan Kinerja Keuangan pada Instansi Perwakilan BKKBN DIY

2020 ◽  
Vol 4 (2) ◽  
pp. 95-104
Author(s):  
Vina Sopiani ◽  
Vina Sopiani
Keyword(s):  
Qualitative Research ◽  
Corporate Governance ◽  
Quality Assurance ◽  
Financial Performance ◽  
Research Methods ◽  
Financial Management ◽  
Internal Auditors ◽  
Good Corporate Governance ◽  
Representative Office

This study aims to determine the implementation of Good Corporate Governance (GCG) on financial performance at BKKBN DIY Representatives, the role of internal auditors in optimizing Good Corporate Governance (GCG) at BKKBN DIY Representatives, and obstacles in optimizing Good Corporate Governance (GCG) at BKKBN DIY Representatives.Through descriptive qualitative research methods, by interviewing 5 employees who are a team of auditors, latbang, and treasurer expenditures and make observations. From the results of the research on the implementation of GCG at the BKKBN DIY Representative Office, it is optimal because it can minimize the occurrence of irregularities and make financial management easier, the role of auditors on financial performance is optimal because auditors always carry out their roles properly, namely as quality assurance and consultants, although there are still obstacles to optimizing. GCG but it can still be resolved.

scholarly journals The Role of Financial Management on Productivity of the Refinery Case Study: Khangiran Gas Refinery of Iran

2016 ◽  
Vol 10 (6) ◽  
pp. 44
Author(s):  
Seyed Gholam Hossein Hashemi Nassab
Keyword(s):  
Significant Relationship ◽  
Financial Management ◽  
Management Strategy ◽  
Study Data ◽  
Survey Questionnaire ◽  
Weighted Mean ◽  
Budget Analysis ◽  
Gas Refinery

This study evaluated the management strategy of Khangiran Gas Refinery of Iran for Financial Management and investigated the role of financial management on productivity. The respondents were ninety seven employees of Khangiran Gas Refinery. Survey questionnaire included 10 items with 5 point Likert scale was used in the study. Data was analyzed with using SPSS-19. Results showed the highest weighted mean was “the specified budget for any project was done in last years” with 3.84 mean score and verbal interpretation of “effective” while lowest mean was 3.51 with verbal interpretation of “effective” for the statement “Before doing any projects budget analysis is done carefully.” and  there was a significant relationship between the financial management and productivity of the refinery; therefore the increase of the financial management leads to the increase of the refinery productivity.

scholarly journals Managing demand for laboratory tests: a laboratory toolkit

2012 ◽  
Vol 66 (1) ◽  
pp. 62-72 ◽  
Author(s):  
Anthony A Fryer ◽  
W Stuart A Smellie
Keyword(s):  
Performance Indicators ◽  
Laboratory Testing ◽  
Management Strategy ◽  
Laboratory Tests ◽  
Demand Management ◽  
Healthcare Resources ◽  
Large Variability ◽  
Annual Increase ◽  
Department Of Health

Healthcare budgets worldwide are facing increasing pressure to reduce costs and improve efficiency, while maintaining quality. Laboratory testing has not escaped this pressure, particularly since pathology investigations cost the National Health Service £2.5 billion per year. Indeed, the Carter Review, a UK Department of Health-commissioned review of pathology services in England, estimated that 20% of this could be saved by improving pathology services, despite an average annual increase of 8%–10% in workload. One area of increasing importance is managing the demands for pathology tests and reducing inappropriate requesting. The Carter Review estimated that 25% of pathology tests were unnecessary, representing a huge potential waste. Certainly, the large variability in levels of requesting between general practitioners suggests that inappropriate requesting is widespread. Unlocking the key to this variation and implementing measures to reduce inappropriate requesting would have major implications for patients and healthcare resources alike. This article reviews the approaches to demand management. Specifically, it aims to (a) define demand management and inappropriate requesting, (b) assess the drivers for demand management, (c) examine the various approaches used, illustrating the potential of electronic requesting and (d) provide a wider context. It will cover issues, such as educational approaches, information technology opportunities and challenges, vetting, duplicate request identification and management, the role of key performance indicators, profile composition and assessment of downstream impact of inappropriate requesting. Currently, many laboratories are exploring demand management using a plethora of disparate approaches. Hence, this review seeks to provide a ‘toolkit’ with the view to allowing laboratories to develop a standardised demand management strategy.

Operations and Accountability: The Role of Performance Indicators, Financial Devolution and Strategy in the Management of a Police Force

1998 ◽  
Vol 1 (1) ◽  
pp. 81-93 ◽  
Author(s):  
Paul Collier
Keyword(s):  
Control Systems ◽  
Performance Indicators ◽  
Financial Management ◽  
Planning Process ◽  
Management Control ◽  
Police Force ◽  
Police Performance ◽  
Shared Meanings ◽  
Efficiency Measures

Management control systems have become a point of focus within the police service. This paper reviews the important roles of performance indicators (PIs) and devolved financial management in police control systems, using the example of one rural police force. Public sector concern with the pursuit of value for money has led to the domination of efficiency measures over effectiveness, leading to a conflict between those concerned with accountability and those concerned with operations. Operations supporters view PIs and devolved financial management as a ritual, for purposes of external legitimisation, rather than as part of a technical/rational management control system. This paper questions the usefulness of PIs as measures of operational police performance. It demonstrates a lack of internal consistency between PIs and devolved financial management and a lack of congruence between these aspects of accountability and operational policing. The role of management lies in attempting to integrate PIs and financial management with operational policing, given the certainty of a cash-limited budget and the uncertainty of demand for services. Improving police performance requires the coupling of operations and accountability and the development of shared meanings, something that may only be able to be achieved through the strategic planning process.

The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management

2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang
Keyword(s):  
Financial Management ◽  
Accounting System ◽  
Bank Account ◽  
Web Based ◽  
Online System ◽  
Version 2.0 ◽  
User Friendly ◽  
The Impact ◽  
A Company

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank

Moving Beyond Themes

2013 ◽  
Vol 2 (2) ◽  
pp. 213-227 ◽  
Author(s):  
Kristen Lucas ◽  
Suzy D’Enbeau
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Qualitative Research Methods

Teaching novice qualitative researchers how to move beyond first-cycle themes is a challenging endeavor. In this essay, we articulate four harmful habits that tend to impede our success: moving too quickly, privileging product over process, providing cursory coverage of analytic technique and artistry, and overlooking the role of synthesis in qualitative research. As a step toward replacing harmful habits with more healthy ones, we offer a number of practical suggestions for reimagining the qualitative research methods curriculum.

Quantitative and Qualitative Methods of Studying the Processes of Socialization of a Modern Teenager

2020 ◽  
pp. 102-109
Author(s):  
Svetlana Alekseevna Raschetina ◽  
Keyword(s):  
Research Methods ◽  
Interpersonal Relations ◽  
Internet Communication ◽  
Socialization Process ◽  
Wide Range ◽  
The Family ◽  
Modern Family ◽  
Making Friends ◽  
Main Support

Relevance and problem statement. Modern unstable society is characterized by narrowing the boundaries of controlled socialization and expanding the boundaries of spontaneous socialization of a teenager based on his immersion in the question arises about the importance of the family in the process of socialization of a teenager in the conditions of expanding the space of socialization. There is a need to study the role of the family in this process, to search, develop and test research methods that allow us to reveal the phenomenon of socialization from the side of its value characteristics. The purpose and methodology of the study: to identify the possibilities of a systematic and anthropological methodology for studying the role of the family in the process of socialization of adolescents in modern conditions, testing research methods: photo research on the topic “Ego – I” (author of the German sociologist H. Abels), profile update reflexive processes (by S. A. Raschetina). Materials and results of the study. The study showed that for all the problems that exist in the family of the perestroika era and in the modern family, it acts for a teenager as a value and the first (main) support in the processes of socialization. The positions well known in psychology about the importance of interpersonal relations in adolescence for the formation of attitudes towards oneself as the basis of socialization are confirmed. Today, the frontiers of making friends have expanded enormously on the basis of Internet communication. The types of activities of interest to a teenager (traditional and new ones related to digitalization) are the third pillar of socialization. Conclusion. The “Ego – I” method of photo research has a wide range of possibilities for quantitative and qualitative analysis of the socialization process to identify the value Pillars of this process.

Role of Serum β-HCG doubling in Diagnosis of Early Pregnancy and its Management Strategy

2020 ◽  
Vol 16 ◽  
Author(s):  
Divya Mirji ◽  
Shubha Rao ◽  
Akhila Vasudeva ◽  
Roopa P.S
Keyword(s):  
Ectopic Pregnancy ◽  
Early Pregnancy ◽  
Management Strategy ◽  
Transvaginal Ultrasound ◽  
Expectant Management ◽  
First Trimester ◽  
Intrauterine Pregnancy ◽  
Β Hcg ◽  
Pregnancy Of Unknown Location

Background: Pregnancy of unknown location (PUL) is defined as the absence of intrauterine or extrauterine sac and Beta Human Chorionic Gonadotropin levels (β-HCG) above the discriminatory zone of 1500 mIU/ml. It should be noted that PUL is not always an ectopic; however, by measuring the trends of serum β-HCG, we can determine the outcome of a PUL. Objective: This study aims to identify the various trends β-HCG levels in early pregnancy and evaluate the role of β-HCG in the management strategy. Methods: We conducted a prospective observational study of pregnant women suspected with early pregnancy. Cases were classified as having a pregnancy of unknown location (PUL) by transvaginal ultrasound and ß-HCG greater than 1000 mIU/ml. Expectant management was done until there was a definite outcome. All the collected data were analyzed by employing the chi-square test using SPSS version 20. Results: Among 1200 women who had early first trimester scans, 70 women who fulfilled our criteria of PUL and ß-HCG > 1000 mIU/ml were recruited in this study. In our study, the mean age of the participants was 30±5.6yrs, and the overall mean serum ß-HCG was 3030±522 mIU/ml. The most common outcome observed was an ectopic pregnancy, 47% in our study. We also found the rate of failing pregnancy was 27%, and that of intrauterine pregnancy (IUP) was 25%. Overall, in PUL patients diagnosed with ectopic pregnancy, 9% behaved like IUP, and 4% had an atypical trend in their ß-HCG. Those who had an IUP, 11% had a suboptimal increase in ß-HCG. Conclusion: PUL rate in our unit was 6%. Majority of the outcome of PUL was ectopic in our study. Every case of PUL should be managed based on the initial ß-HCG values, clinical assessments and upon the consent of the patient.

Sign in / Sign up

Export Citation Format

Share Document