The economic essence of receivables as a financial category: Industrial dimension

2021 ◽  
Vol 27 (4) ◽  
pp. 807-832
Author(s):  
Oksana V. KASACHEVA ◽  
Viktor A. UDOD
Keyword(s):  
Systems Approach ◽  
Management Mechanism ◽  
Economic Entity ◽  
Analysis And Synthesis ◽  
Industrial Dimension ◽  
The Subject ◽  
Micro Level ◽  
The Impact ◽  
Adequate Management ◽  
Qualitative Characteristics

Subject. This article discusses the formation of receivables that depends on the influence of numerous and at the same time heterogeneous factors. Objectives. The article aims to develop methodological provisions for the content of receivables, its key elements, in order to establish an adequate management mechanism to maintain capacity to pay and maximize profits. Methods. For the study, we used the systems approach, analysis and synthesis, and generalization. Results. On the basis of generalization and systematization of published works on the subject matter, we have identified insufficient accounting of the impact of receivables at the macro level and show a new direction of the topic in terms of the functional assignment of receivables in the structure of working capital at the micro level. Conclusions. Receivables are a kind of credit exposure of an economic entity. This risk has certain criteria such as volume and duration combined with time, quantitative and qualitative characteristics.

Revealing of the specificity of mortgage housing lending based on the results of clustering of regions

2021 ◽  
Vol 27 (12) ◽  
pp. 2679-2697
Author(s):  
Lyudmila E. ROMANOVA ◽  
Anna L. SABININA ◽  
Andrei I. CHUKANOV ◽  
Dar’ya M. KORSHUNOVA
Keyword(s):  
Systems Approach ◽  
Mortgage Lending ◽  
Effective Algorithm ◽  
Russian Regions ◽  
Local Conditions ◽  
Partitioning Around Medoids ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
The Impact ◽  
Regions Of Russia

Subject. This article deals with the particularities of the development of housing mortgage lending in the regions of Russia. Objectives. The article aims to substantiate the need for clustering of territorial entities by level of development of mortgage housing lending in Russia and test the most effective algorithm for mortgage clustering of regions. Methods. For the study, we used a systems approach, including scientific abstraction, analysis and synthesis, and statistical methods of data analysis. The algorithm k-medoids – Partitioning Around Medoids (PAM) was also used. Results. Based on the results of the study of regional statistics of the Russian Federation, the article reveals a significant asymmetry in the values of key socioeconomic indices that determine the level and dynamics of housing mortgages in the regions. This necessitates the clustering of territorial entities according to the level of development of mortgage housing lending in the country. To take into account the impact of various local conditions in assessing the prospects for the development of regional housing mortgages, the article proposes an indicator, namely, the integral regional mortgage affordability index. On its basis, in accordance with the selected clustering procedure, the article identifies five mortgage clusters in Russia and identifies their representative regions. Conclusions. Based on the analysis of the specificity of the development of regional mortgages in the Tula Oblast, taking into account the implementation of the target State programme, the article concludes that it is necessary to improve the mechanisms for financing regional mortgage programmes and justifies the need to develop differentiated programmes for the development of housing mortgages in groups of Russian regions.

scholarly journals Evaluation of enterprise’s fixed equipment using efficiency

2019 ◽  
pp. 6-8
Author(s):  
Inna BERZHANIR ◽  
Tetiana YASHCHUK
Keyword(s):  
Systems Approach ◽  
Visual Image ◽  
Economic Incentives ◽  
Agricultural Enterprises ◽  
Fixed Assets ◽  
Analysis And Synthesis ◽  
Approach Method ◽  
General Scientific ◽  
The Subject ◽  
Methodological Aspects

It is established that the stable development of the Ukrainian economy is connected not only with the need to deepen market reforms, but also with the urgent needs for a substantial renovation of fixed assets on an innovative basis. The subject of the study is the theoretical and methodological aspects of the assessing the effectiveness of the use of fixed assets of the enterprise. The subject of the study is the theoretical and methodological aspects of assessing the effectiveness of the use of fixed assets of the enterprise. In the course of the research, the main general scientific and special methods of the research were used, such as: the method of analysis, the scientific abstraction method and the generalization method – when determining the directions the conceptual framework improvement; the systems approach method in order to determine the essence of the process of the fixed assets reproduction; the grouping method – to improve the classification of factors that influence the process of fixed assets reproduction of the enterprise; the methods of analysis and synthesis – to assess the effectiveness of methods of financing the fixed assets reproduction of the enterprise; the graphic method – for the visual image of research results etc. The efficiency of using fixed assets of the enterprise is investigated, and the directions of its increase are substantiated. The factors influencing the process of fixed assets reproduction of the agricultural enterprises are systematized in particular: reducing the number of inactive equipment, decommissioning inefficient and quickly involving unidentified equipment, improving the quality of repair equipment of fixed assets and modernizing existing equipment, as well as economic incentives for the rational use of fixed assets funds. It has been established that the assessment of the movement of fixed assets is based on the coefficients of retirement, receipt and updating of fixed assets, which to some extent depend on the species, technological and other types of structures of fixed assets of the enterprise. As a result of the study, it was found that one of the main factors in the development and functioning of agricultural enterprises in a market economy is the study of the level of influence of the security of fixed assets on the efficiency of managing agricultural enterprises. The necessity of substantiation of the efficiency of the leasing and credit sources use for the fixed assets reproduction of the enterprise is determined.

scholarly journals The role of company management in the choice of organizational structure

Tehnika ◽  
2021 ◽  
Vol 76 (1) ◽  
pp. 97-102
Author(s):  
Milan Mihajlović ◽  
Nikola Milenković ◽  
Slobodan Andžić
Keyword(s):  
Organizational Structure ◽  
Financial Statements ◽  
Market Environment ◽  
Internal Organization ◽  
Business Operations ◽  
The Subject ◽  
The Impact ◽  
Adequate Management

The dynamic and turbulent market environment poses great demands and challenges to the company's management. Adequate management response to these challenges should ensure more efficient, effective and economical business operations, significantly higher quality financial statements, as well as a modern organization of the company. The subject of this paper is the modern internal organization of the company. Based on that, it will be considered what is the impact of the internal organization on the overall business of the company, and what mechanisms and methods management can and should apply in this area, all based on relevant legal and professional regulations.

scholarly journals Problems of Identification and Analysis of Transaction Costs at the Economic Entity Level

2021 ◽  
Vol 9 (524) ◽  
pp. 158-163
Author(s):  
T. V. Herasymenko ◽  
Keyword(s):  
Transaction Costs ◽  
Financial Statements ◽  
Theory And Practice ◽  
Practical Significance ◽  
Financial Investment ◽  
Existing Problems ◽  
Institutional Approach ◽  
Economic Entity ◽  
Analysis And Synthesis ◽  
The Impact

The article is aimed at identifying and analyzing transaction costs when making management decisions at the level of an economic entity. In the course of the research, the following methods were used: grouping – in determining the main forms of transaction costs based on existing classifications; generalization – when systematizing information on the identification of approaches to the assessment and measurement of transaction costs; structural and logical – to determine the place of transaction costs in the structure of the enterprise’s costs; analysis and synthesis – to substantiate the recommendations for displaying information on the level of transaction costs at the enterprise in financial statements. The main forms of transaction costs on the basis of existing classifications are researched. Information on identification of approaches to valuation and measurement of transaction costs is systematized. The place of transaction costs in the structure of the enterprise’s expenses is determined. Recommendations on displaying information on transaction costs at the enterprise in the financial statements on the basis of their occurrence in a certain sphere of activity of the market entity (transaction costs of operational, financial, investment activities) are substantiated, which represents the scientific novelty of the research. It is concluded that the institutional approach, in particular application of the theory of transaction costs before their valuation and preparation of financial statements, allows not only identifying possible solutions to existing problems in accounting theory and practice, but also seting fundamentally new tasks that require non-standard solutions. The practical significance of the obtained research results is to determine the impact of transaction costs on the efficiency of the functioning of market entities and substantiate recommendations for displaying information about their level at the enterprise in financial statements.

scholarly journals PROBLEMS AND PERSPECTIVES OF THE APPLICATION OF ECONOMIC VALUE ADDED INDICATOR IN VALUE-BASED MANAGEMENT OF ENTERPRISES

2017 ◽  
pp. 190-198 ◽  
Author(s):  
Oleksandr Davydov
Keyword(s):  
Systems Approach ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Management Activity ◽  
Value Based Management ◽  
Management Measures ◽  
Analysis And Synthesis ◽  
The Subject ◽  
Adequate Measurement

The subject of the study is methodology for assessing the economic value added of enterprises for the purposes of value-based management at the microeconomic level. The purpose of the study is to determine the problems and perspectives of applying the indicator of economic value added in value-based management of enterprises on the basis of the essence and peculiarities of the calculation of economic value added, analysis of the degree of integriration of its indicator into the management system using the criterion of maximizing the value of enterprises at the micro level of the economy nowadays. Research methods. The methods of analysis and synthesis, induction and deduction, systems approach, comparative analysis have been used in the research. The results of the research. The genesis of the economic value added index and its difference from the classical measures of profitability of enterprises have been investigated in this article. The essence of economic value added and peculiarities of its definition have been described. The areas of possible application of the indicator of economic value added in the process of assessing the efficiency of enterprises have been defined. The indicative functions of the economic value added indicator in the management activity from the standpoint of the assessment of the degree of efficiency of the use of the capital and dynamics of the value of enterprises have been determined. The way of behavior of the owners of enterprises depending on the variants of values of the indicator of economic value added has been considered. The basic ways of increasing economic value added and management measures on their realization have been singled out. The drawbacks of the use of the indicator of economic value added in value-based management of enterprises have been detercted. The proposals for the improvement of the economic value added as a tool for value-based management of enterprises have been given. The scope of the research results is the development of the method of adequate measurement of economic value added in the process of implementing the concept of value-based management of enterprises. Conclusion. The results of the study show the necessity to improve the economic value added with the help of reflecting the benefits of all key company stakeholders, while taking into account fundamental effects of its performance in the current economic environment.

scholarly journals Open sources revіew on salw illegal use and seizures in Ukraine (2019)

2020 ◽  
Vol 4 (92) ◽  
pp. 299-324
Author(s):  
В.С. Безногих
Keyword(s):  
Law Enforcement ◽  
Law Enforcement Agencies ◽  
Summary Table ◽  
The Subject ◽  
The Russian Federation ◽  
Drugs And Crime ◽  
Criminal Legislation ◽  
The Impact ◽  
Qualitative Characteristics ◽  
Monitoring Platform

The article provides an analysis of crime related to firearms, ammunition and explosives. It is written based on the results of the study of information on this category of crimes collected in open sources (law enforcement websites and media news resources). In contrast to the departmental statistics and narrative reports that serve certain tasks of law enforcement agencies, the present analysis attempts to describe additional qualitative characteristics for this category of crimes in order to identify more specific trends and determine the impact of the situation in south-eastern Ukraine caused by the armed aggression of the Russian Federation. Relying on his experience of work in the United Nations Office on Drugs and Crime (UNODC) projects, the author of the study attempts to adapt and apply the principles of collecting of qualitative information from open sources, which are used to collect information on drug-related crimes for the Drug Monitoring Platform in the Afghan Opiate Trade Project (AOPT). The study covers all types of crimes related to firearms, ammunition and explosives, both those in which the weapon is the subject of a crime (illegal possession, sale, smuggling), and crimes in which a weapon or explosive used as an instrument of crime (murder, attempted murder, armed robbery, property damage, hooliganism). The study also includes cases of illegal use of traumatic firearms, which within the existing criminal legislation of Ukraine are classified as hooliganism. The article provides summary table on prices for certain types of weapons and ammunition in the regions of Ukraine based on the results of successful operations of weapons purchasing realized by law enforcement agencies. In general, the materials presented in the article are an additional source of criminalistics information and can serve as a basis for further analysis and research.  

scholarly journals Improving Citizenship Education

2019 ◽  
pp. 177-194
Author(s):  
James Weinberg ◽  
Matthew Flinders
Keyword(s):  
Teacher Training ◽  
Citizenship Education ◽  
Positive Potential ◽  
Political Outcomes ◽  
Education For Democracy ◽  
The Subject ◽  
Micro Level ◽  
The Uk ◽  
The Impact

The chapter begins with a review of the existing research and data on the impact of citizenship education globally in order to reveal the existence of particular correlations with socio-political outcomes. It points out that the positive potential of citizenship education for democracy relies heavily on the interaction of distinct macro, meso, and micro level factors. It takes the UK, with the Bernard Crick-led introduction of citizenship education into the curriculum, as a specific case study. It identifies a gap between the original vision and the delivered reality; a shift from the radical potential of citizenship education to its evisceration by a government that has different political priorities; and a series of practical problems from a lack of teacher training to the prerogatives of competing policies such as Prevent, which have limited school interest in the subject as well as their capacity to teach it effectively. The chapter concludes with observations on the broader implications and insights of this focus on citizenship education and suggests a number of ways in which the barriers and blockages identified might be circumvented.

scholarly journals Intracompany reporting in the enterprise management system

2021 ◽  
pp. 169
Author(s):  
Zenovii-Mykhailo Zadorozhnyi ◽  
Iryna Ometsinska
Keyword(s):  
Research Process ◽  
Enterprise Management ◽  
Global Pandemic ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
Enterprise Management System ◽  
Definition Of ◽  
The Impact ◽  
Management Reporting ◽  
Qualitative Characteristics

Introduction. The modern conditions of enterprise operation have led to changes in management reporting approaches and have caused more discussions in nonfiction about its identity with intracompany reporting. Informatization of society, globalization processes in the economy and its sustainable development have led to the expansion of management reporting functions and to clear definition of main characteristics of intracompany reporting, which is created by the staff for its internal use with the adherence of principles of confidentiality. The impact of external factors, which are mostly negative nowadays (economic crisis, restrictions caused by the global pandemic, unfair actions of competitors, cyberattacks) require qualitative developments of intracompany reporting forms, which should ensure rapid detection of the negative changes at the enterprise and timely provide the information for its effective elimination.The purpose of the study lies in scientific and theoretical justification of the concept «intracompany reporting», in determination of the role for enterprise management and also in outlining the principles of reporting formation and techniques of its preparation taking into account the modern conditions of enterprises activity.Methods. In the research process the following methods were used: theoretical generalization, comparison, abstract-logical for distinguishing the concepts of «management reporting» and «intracompany reporting»; grouping, generalization,  analogy,  analysis and synthesis for identifying the principles of formation of intracompany reporting and its qualitative characteristics; modeling, induction and deduction, structural-logical, tabular for establishing the stages of reports formation at the enterprise and the techniques of its preparation.Results. The essence of management and intracompany reporting as an information field for necessary decisions making by their users is investigated. The role of intracompany reporting for enterprise management is established and it is proved that it is an integral part of management reporting. The formation and usage principles of intracompany reporting in the context of two groups are outlined: the principles that are used in the formation      of financial and intracompany reporting; principles that are used in the formation of intracompany reporting. The qualitative characteristics of such reporting are clarified. The stages of its formation at the enterprise are highlighted. The expediency of construction the intracompany reporting information map at the enterprise is established and its form  is offered. The necessity of development of Regulations (standard) of the intracompany reporting is proved. Perspectives. Further researches should be aimed at developing the Regulations (standard) of intracompany reporting, as well as formation of standardized forms of such reporting, taking into account enterprises’ branch peculiarities.

scholarly journals INTENSIFICATION OF MIXING OF HETEROGENEOUS FOOD MIXTURES UNDER THE IMPACT OF ULTRASONIC VIBRATIONS

2020 ◽  
pp. 80-89
Author(s):  
Ivan Sevostyanov ◽  
Sergiy Kraevsky
Keyword(s):  
Chemical Processes ◽  
Macro Level ◽  
Design Calculation ◽  
Ultrasonic Vibrations ◽  
Working Process ◽  
Ultrasonic Oscillations ◽  
Processed Material ◽  
Micro Level ◽  
The Impact ◽  
Qualitative Characteristics

There is known equipment for mixing of heterogeneous food mixtures analyzed in this article. Some part of this equipment provides qualitative mixing at macro-level (mixing of large portions of processed material), for example, paddle, propeller, turbine, anchor, screw, gravitation and drum mixers. Another part of mixing machines on the contrary, allows to achieve of effective micro-level mixing (mutual movements of adjacent particles of material) – vibratory and centrifugal mixers. In some cases there is important to provide well mixing both at macro- and at micro-level, when it is accompanied by thermal, diffusion or chemical processes and from its efficiency depend energy expenses and qualitative characteristics of product. Therefore, a task of elaboration of schemes of improved apparatuses for effective macro- and micro-mixing of dry and liquid multi-component food materials is resolved in the article. Authors are proposing to create these apparatuses at the base of well known equipment – gravitation and screw mixers by way of their additional equipping with serial electromagnetic vibro-exciters of ultrasonic oscillations. As a result, a main drive of a base mixer will provide working process at macro-level and an additional drive – micro-level movements of material particles. The proposed apparatuses have a simple and reliable construction, don’t consist of original parts and at the same time, provide necessary efficiency of working process. Equations of movements of processed components particles in course of their different loading stages, with examination of physical-mechanical properties of the components are also presented in the article. These equations can be used as a base for further creation of methods of design calculation of proposed apparatuses.

scholarly journals Linguophilosophical Aspect of Communicative Influence: Theoretical Basis

wisdom ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 45-55
Author(s):  
Natalya KUTUZA ◽  
Inna Kravets
Keyword(s):  
Theoretical Basis ◽  
Induction Method ◽  
Analysis And Synthesis ◽  
Single Complex ◽  
The Subject ◽  
Linguistic Aspect ◽  
The Impact ◽  
And Linguistics ◽  
Associative Potential ◽  
Shed Light

The article deals with the phenomenon of communicative influence, where the main attention is paid to its theoretical consideration in linguistics and philosophy. The subject of the study was the theoretical basis of communicative influence. The purpose of the proposed article is to consider communicative influence in linguophilosophical aspect. A number of research methods have been used to achieve this goal: descriptive to shed light on the nature of communicative influence; specifics of the review of influence in philosophy and linguistics; a method of analysis and synthesis for the identification of the components of communicative influence and the combination of their single complex; modeling method for constructing the degree of suggestiveness expression; the induction method served to conclude the general conclusions. It is found that philosophers have focused their attention on the "magic" of the word when studying influence; close connection of spirit, soul with language, psychophysiological phenomena; inaccuracies and variability of interpretation of reality; language as activity, motives for action. In the linguistic aspect, in the light of new and emerging disciplines, attention is focused on the variability, imagery, associative potential of lexemes and linguistic complexes, which is a suggestogenic potential, which is analyzed at all linguistic levels. It is emphasized that language is generally a suggestive phenomenon. The authors propose to consider the impact actualizers (suggestems / suggestogens) according to the degree of suggestiveness manifestation, where implementation at two language levels is poor actualization, at three - moderate, more than three - strong.

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