ECONOMIC DIAGNOSTICS OF RESOURCE PROVISION OF ENTERPRISE ACTIVITY: ESSENCE, TYPES, INFORMATION BASE AND FEATURES OF CARRYING OUT

2017 ◽  
Author(s):  
Tetyana Petrushka ◽  
◽  
Oksana Zarytska ◽  
Nataliia Myroshchenko ◽  
◽  
...  
Keyword(s):  
Human Resources ◽  
Economic Activity ◽  
Information Base ◽  
Qualitative And Quantitative ◽  
Detailed Assessment ◽  
Business Entities ◽  
Methodological Principles ◽  
Enterprise Activity ◽  
Basic Blocks ◽  
Production Resources

The level of economic efficiency of enterprises and the volume of its financial and economic results are largely determined by qualitative and quantitative parameters of resource provision of such activities. In particular, the production resources available to them, first of all, stocks of materials, technical and human resources, are of great importance for the course of economic activity of enterprises. Therefore, the identification of reserves to improve the economic activity of enterprises requires, among other things, a detailed assessment of their available resources, in particular, the quality and volume of applied production resources. Such assessment is carried out during economic diagnostics of resource provision of business entities. In this regard, the purpose of this work is to develop theoretical and methodological principles for organizing the diagnosis of resource provision of economic activity. In particular, the essence of economic diagnostics of resource provision of enterprise activity was determined. It is shown that the components of the process of such diagnostics include the goal, criterion, its normalized value and sets of classes of values of the criterion indicator. Thus under the criterion of diagnostics of resource maintenance of activity of the enterprises, it is offered to understand the indicator (or group of indicators - if multi-criteria diagnostics is carried out), based on values of which it is possible to estimate the level of resource maintenance of enterprise activity. The main types of economic diagnostics of resource provision of enterprises were identified, namely diagnostics of resource supply quality, the criterion of which is a certain quantitative indicator, diagnostics of resource efficiency, diagnostics of completeness of resource provision, diagnostics of resource adequacy, diagnostics of the proportionality of resource provision at the enterprise, diagnostics of the progressiveness of this software. The basic blocks of the information necessary for carrying out economic diagnostics of resource maintenance of activity of the enterprises for an estimation of efficiency and substantiation of expediency of transition of the enterprise to the resourcesaving type of its economic development are allocated. The main stages of economic diagnostics of resource provision of enterprises are highlighted.

scholarly journals SYSTEMIC ASPECTS OF APPLICATION OF ECONOMIC EXAMINATION PROCEDURES OF ENTERPRISES

2021 ◽  
Author(s):  
Elena Morozova ◽  
Keyword(s):  
Experimental Study ◽  
Economic Activity ◽  
Production Capacity ◽  
Theoretical Research ◽  
Effective Management ◽  
Accounting Data ◽  
Qualitative And Quantitative ◽  
Probability Of Bankruptcy ◽  
Business Entities ◽  
Quantitative Indicators

The system aspects of economic examination of enterprises are considered in the article. It is established that the economic examination in its essence and specific features is an extremely voluminous and time-consuming examination and generates a large number of areas. It is proved that the established system of economic expertise is an effective basis for the development and increase of production capacity of enterprises. It is determined that economic expertise is an endless process of accumulation and analysis of information, which allows stakeholders to make appropriate management decisions that will improve the efficiency of economic activity. It is established that economic expertise should be used not only in the framework of procedural actions. It is proved that the economic examination of enterprises is designed to establish the nature and mechanism of distortion of accounting data and the degree of their impact on the qualitative and quantitative indicators of economic activity, contributes to the reproduction of distorted or missing accounting data. When considering such cases, the judicial authorities in the vast majority of cases appoint an economic examination, the purpose of which is to establish whether they are documented and whether the conclusions of the tax authorities are reliable. A well-established system of economic expertise is an effective basis for the development and increase of production capacity of enterprises. In order to implement effective management, as well as increase competitiveness in the enterprise, it is necessary to continuously identify adverse development trends and predict the probability of bankruptcy, to search for effective ways out of crisis situations with the least losses. To control the activities of the enterprise and solve problematic aspects immediately at the stage of their occurrence, it is also advisable to use economic expertise at the initiative of the company's management. In essence, its economic examination of enterprises is an applied theoretical and experimental study, and theoretical research, which is based on the use of logical, mathematical and dialectical methods of cognition, is combined with experimental verification of established dependencies, features, relationships. It is proposed to carry out non-forensic economic expertise of enterprises in five defined stages. In the course of further scientific research, a thorough study of non-forensic economic expertise should be carried out in order to prevent crises that will lead to the bankruptcy of business entities.

scholarly journals Management accounting and criteria for its effectiveness at the enterprise

2020 ◽  
pp. 182-187
Author(s):  
Olha Shmyhel
Keyword(s):  
Economic Activity ◽  
Management Accounting ◽  
Evaluation Criteria ◽  
Accounting System ◽  
Accounting Management ◽  
Business Entities ◽  
Methodological Principles ◽  
Main Components ◽  
Analytical System

Purpose. The aim of the article is to substantiate the need for the development of management accounting and the system of criteria for the effectiveness of the organizational structure of management accounting at the enterprise. Methodology of research. General and special methods are used in the research, in particular: the method of classification allowed to differentiate the main components of management accounting, and the method of description gave them a detailed description; the monographic method is used in the study of literature sources on management accounting; system and analytical method is used in processing the information obtained. Findings. Approaches to determining the essence of management accounting are considered, its features are determined, identification characteristics and significance for economic activity are substantiated. The classification of management accounting according to management needs is generalized and improved. Problems of management accounting development are identified. The essence of the concept of “management accounting” is specified. The place of management accounting in the accounting and analytical system of the enterprise is considered. The main approaches to the essence of management accounting are reflected. Models of organization of management accounting at the enterprise are given. An approach to the assessment of the object of management accounting is proposed, the ways of introduction of management accounting at the enterprise are substantiated. Originality. The proposals on the system of evaluation criteria for the effectiveness of management accounting of the enterprise are substantiated. The methodological principles of the organization of management accounting have been further improved. Practical value. Options for the introduction and organization of management accounting at the enterprise are considered. The results of the study can be used by business entities in the process of using management accounting. Key words: management accounting, management, costs, profit, system of efficiency criteria, accounting and analytical system, business entity.

NATURAL RESOURCES AND RENTAL PAYMENTS: DIFFERENTIATION OF THE CONCEPTS

2020 ◽  
pp. 35-40
Author(s):  
Galina Titarenko ◽  
Oleksandra Titarenko
Keyword(s):  
Natural Resource ◽  
Economic Activity ◽  
General Nature ◽  
Economic Management ◽  
Resource Rent ◽  
Tax Legislation ◽  
The Difference ◽  
Business Entities ◽  
National Tax ◽  
Favorable Conditions

In the article the issue of concepts of natural resource rent and rent payment differentiation is actualized. It is stated that rent payment can be considered only that payment, which is made from entrepreneurial profit in the amount, which is caused by the difference between its normal level and surplus. The main criteria for rent payment are the following: it is shown as part of the entrepreneur's income. If you do not expect to receive entrepreneurial income, then such a payment can not be considered as rent. Then it is only a payment for the use of a resource in an economic activity, that is, a fee (formed at a cost approach or as a result of market equilibrium mechanisms) or a levy (quasi-fiscal fiscal payment of a permissive nature, that is, a fiscal levy), or a license fee for the use of a resource; it is paid not for the fact of using the resource in economic activity, but for receiving excess entrepreneurial income for the labor and capital expended because of more favorable conditions than other entrepreneurs. If there is no such excess profit, then the rent payment cannot be considered as it does not have an excess, rent component. It is noted that the rent payment today is a payment for the use of the resource or property rights tax, instead of fully removing the rent from the user's income. It is pointed out the need to revise the terminology used in the tax legislation, to clearly distinguish between concepts and, accordingly, fiscal instruments, such as: the fee for the special use of the resource, which is compensatory, compensatory and unconditionally paid by the natural resource for the involvement of the natural resource in its economic management and use economic purposes; the object of taxation is actually the resource (its quality, quantity), and the fact that determines the fiscal obligation is the exploitation of the resource by the user; tax, which is of a general nature and is paid by the owner of the taxable resource, whether or not the resource is used in business and income generation; rent (payment), which should be deducted from entrepreneurial profits in order to remove the income earned by an entrepreneur from his or her certain advantages over other entrepreneurs of the industry or business sector due to more favorable conditions than other business entities. Amendments to the national tax legislation need to be made to clearly define the terminology and appropriate mechanisms for applying these fiscal instruments in the economic activity of the state, which will, on the one hand, effectively tax property and apply a mechanism for levying resources to offset environmental costs, and the other is to fully remove from the entrepreneurs the rents they have earned for government purposes.

The Prosecutor in Arbitration: A Historical Perspective

2021 ◽  
Author(s):  
E.V. Kolesnikov ◽  
Keyword(s):  
Economic Activity ◽  
Present Stage ◽  
Society Business ◽  
Economic Relations ◽  
Legal Norms ◽  
Stage Of Development ◽  
Legitimate Interests ◽  
The Subject ◽  
Business Entities ◽  
Degree Of Participation

The subject of the study is a retrospective of the legal norms formation. Under these norms the prosecutor will be able to govern the issues of ensuring the legitimate interests of the state, society, business entities and the rights of citizens in resolving disputes in the field of economic activity. Chronological framework of research includes the period from the establishment of prosecutor's office in 1722 up to the collapse of USSR in 1991. The relevant legislation is analyzed. The author examines the scope of prosecutor powers in this sphere at different stages of formation and development of prosecution, and reveals the problems of determining the prosecutor's office place in the system of existing at that time bodies of state power. It is concluded that the prosecution authorities, since their creation in Russia and up to the present stage of development, taking a greater or lesser degree of participation in the resolution of disputes in the sphere of economic activity, played a significant role in the protection of exclusively state interests. The interests of society, business entities and citizens in the sphere of economic activity if there is a dispute were considered only through the prism of such interests. The hierarchy of interests of participants of economic activity in dispute resolution was unbalanced and built without taking into account the interests of all participants of economic relations.

ANALYTICAL SUPPORT OF THE PROJECT COMPONENT CONTEXT IN THE CONTEXT OF THE INTEGRATED ASSESSMENT OF HUMAN RESOURCES BY TYPES OF ECONOMIC ACTIVITY

2017 ◽  
Author(s):  
Valeriya Yesina ◽  
◽  
Natalya Matvieieva ◽  
Dmitriy Novikov ◽  
◽  
...  
Keyword(s):  
Human Resources ◽  
Human Development ◽  
Economic Activity ◽  
Integrated Assessment ◽  
Professional Training ◽  
System Development ◽  
Research Area ◽  
The State ◽  
Industrial Complex ◽  
Personnel Costs

The article focuses on such a research area as human resources of the state. And their integrated assessment. The results obtained by type of economic activity are quite high, which is fully consistent with the dynamics of actual and future indicators. According to the Strategy of the state personnel policy, their content consists in: defining the tasks of the national personnel management system; development and implementation of a human development monitoring system; increasing labor productivity; calculation of efficiency and return on investment in human development; improving the national system of professional training taking into account the real needs of staff in the field of public administration, social and humanitarian sphere, key sectors of the economy, industry and agro-industrial complex. The procedure for analyzing human resources should begin with the choice of indicators. The final stage of the integrated long-term assessment of human resources is to determine the appropriate integrated indicator as a project component. The trends of each of the selected indicators for the calculation of the integrated indicator of human resources are constructed in the researched. Below are the equations of trends for the indicator "personnel costs of economic entities by type of economic activity", characterize, respectively, industry and construction and are presented in the form of exponential and linear relationships. This choice of trend equations is due to the dynamics of actual indicators.

scholarly journals Simplification of access to systems of financing innovation enterprise

2019 ◽  
pp. 7-12
Author(s):  
N. Vnukova
Keyword(s):  
Economic Activity ◽  
Financial Support ◽  
Local Level ◽  
Round Table ◽  
Government Support ◽  
Scientific Development ◽  
Main Body ◽  
Assistance Programs ◽  
Support For Innovation ◽  
Business Entities

Problem setting. The development of innovative entrepreneurship is a strategic task of the state’s financial and economic policy. The high NBU discount rate and other risks slow the pace of this growth and limit the proper financial support for innovative entrepreneurship. Analysis of resent researches and publications. The problems of financial support of entrepreneurship was devoted to the work of O.O. Drugov, R. Pukala, materials of the Round Table “Economic and legal problems of development and promotion of economic activity in modern conditions”, etc. Target of research. To facilitate access to finance, global practice demonstrates the importance of applying national and regional programs related to either the direct financing of individual business projects or the creation of favorable conditions for attracting funding. Article’s main body. Examples of world practice for introducing programs to facilitate access to innovation entrepreneurship was considered. According to the statistical reporting, the sources of financing of scientific development by sectors of economic activity was identified, the use of entrepreneurs’ funds is analyzed, the priority of Kharkiv region in implementation of programs of support of innovation implementation was established. Conclusions and prospects for the development. The programmatic approach used to develop innovative entrepreneurship at the local level is an important component of these transformations, but needs to be expanded through funding, in particular through venture funds and other startup startups with international donors. The intrinsic features of small business entities require government support for innovation, which should be facilitated through access to funding from a variety of sources. When expanding the use of regional assistance programs, their methodology should be changed to enhance the capacity to develop innovative entrepreneurship.

scholarly journals SPATIAL CONCEPT OF RATIONALE BEHIND ECOLOGICAL AND ECONOMIC DEVELOPMENT

2018 ◽  
Vol 2018 (11-12) ◽  
pp. 136-147
Author(s):  
Ihor BYSTRIAKOV ◽  
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Economic Activity ◽  
Natural Ecosystem ◽  
Spatial Concept ◽  
Economic Concept ◽  
Business Entities ◽  
Definition Of ◽  
Post Industrial ◽  
Platform Economy

For Ukraine’s conditions, it is important to find new forms of organization of economic activity, which will ensure the overcoming of “catching-up” of the world economy. It is advisable to solve the problem in terms of determining the features of the national space for sustainable development. At the same time, objectively, there is a need to adapt the definition of “space” as such to the practice of environmental and economic development management. From a methodological standpoint, the issue is to use the post-industrial approaches to define economic processes with a focus on the category of “interest”. Since economic space of the post-industrial type is formed by the flows of “interests” of business entities, which circulate and determine its structure, attention is focused on domination of energy and information in communicative processes. From the standpoint of the functioning of a proper communicative field, the effect of economic activity is provided by reducing the parameters of transaction duration and then reducing the costs to a corresponding acceptable level. Evolution of the communication system indicates a change in the nature of interaction of business entities with environment. The main issues are the ecological and economic encodings of the life space, which gradually transform into everyday reality and form the corresponding cognitive frames. Therefore, an important point is the search for modern forms of economic self-sufficiency of functioning of ecological systems at the level of requirements for their safe existence at the expense of rational use of natural resources assets. The author emphasizes the expediency of focusing on decentralized forms of managing the process of ensuring the ecological and economic development of territories, taking into account the relevant competences of local economic systems within the definition of their communication fields. Aforementioned approach can be fully solved in the framework of the so-called platform economy. As a phenomenon of macroeconomic level, the platform economy provides guidance on changing the mechanism of cost formation at the grassroots level. The ecological and economic concept of sustainable development fits into general trends associated with transformation of the markets towards expansion of network interactions, since business as well starts to develop according to the similar to natural ecosystem laws.

scholarly journals SUBMISSION OF ADMINISTRATIVE DECISIONS OF USING RECREATION AND TOURIST TERRITORY AND DEVELOPMENT OF ALTERNATIVE ACTIVITY TYPES

2018 ◽  
Vol 20 (3(68)) ◽  
pp. 107-114
Author(s):  
К.O. KOSTETSKA
Keyword(s):  
Natural Resources ◽  
Economic Activity ◽  
Economic Effect ◽  
Developed Countries ◽  
The State ◽  
Environmental Damage ◽  
Main Task ◽  
Control Functions ◽  
Business Entities ◽  
Recreational Resources

Topicality. All relationships in the field of nature use begin with the legislative framework on the protection of nature and its individual components, which defines the functions of the state regulating environmental activities, as well as defined rights and responsibilities of environmental users. In most developed countries, it is a law on nature conservation or environmental acts that establishes the general principles and objectives of a policy designed to ensure the conceptual uniformity and integrity of all legislative practice in the use, protection and restoration of natural resources. System and methods of administrative management in using natural resources are based on: system of legislative acts of the country and the region; a system of normative-directive and methodological (obligatory to use) documents of state bodies; system of plans, programs, projects, tasks; operational management system. Aim and tasks. The purpose of the article is to justify institutional reforms in order to ensure the implementation of environmental legislation, the division of powers of environmental authorities at the national, regional and municipal levels on the procedure for decision-making and its implementation. Research results. The lack of coordination control functions using natural resources, namely the lack of a horizontal connection between the supervisory authorities, leads to the fact that many bodies control the same natural resource. First of all, the uncontrolled tourism activity with the use of recreational resources is observed. Thus, the main task of the state administration should be to assess the quantitative and qualitative equivalents of existing and potential natural resources and determine the strategic directions of their management, their use and protection by business entities and households. In this case, it is necessary to determine with which mechanisms to achieve the optimal use of recreational and tourist resources while minimizing environmental damage, minimizing costs and maximizing the social, economic and environmental effects of their use.Conclusions. Taking into account the economic effect that the country can have, it is expedient to take into account not only the economic potential of the recreational and tourist territory, but also the development of alternative activities on it. Control the enterprises located in this territory and conduct their economic activity with the use or extraction and subsequent resale of the recreational resource. Principal is the redistribution of taxes from economic activity to the restoration of recreational resources at the urban level. It is necessary to provide methodological explanations regarding tax provisions and benefits to enterprises involved in this process, taking into account the status of the territory in which the recreation process has arisen, taking into account the medical characteristics of the territory and the extraction of natural resources in this territory.

scholarly journals Pengembangan Ekonomi Masyarakat Desa Wisata Di Kawasan Pantai Pandan Simo Bantul

2020 ◽  
Vol 5 (1) ◽  
pp. 25-37
Author(s):  
Agung Sukardi ◽  
◽  
Mugi Rahardjo ◽  
Bhimo Samudro ◽  
◽  
...  
Keyword(s):  
Human Resources ◽  
Analytical Hierarchy Process ◽  
Economic Activity ◽  
Local Community ◽  
Animal Husbandry ◽  
Quantitative Approach ◽  
Development Patterns ◽  
Global Tourism ◽  
Hierarchy Process

This study provides an overview of the development patterns of tourism activities through the management of Human Resources, capital, technology and natural potential including plantations and animal husbandry. Research is descriptive with a quantitative approach. Researchers obtain the best method for managing tourism through the Analytical Hierarchy Process. Researchers obtained results that the development of tourism activities based on the Analytical Hierarchy Process is an increase in tourism not only on the beach but also on agribusiness tourism such as plantations and animal husbandry. There needs to be cooperation with investors to increase tourism activities, in addition, improving human resources is very important for the process of adaptation to the development of global tourism. In addition, technology is an equally important aspect. With this increase, tourism activities will run optimally. The researcher suggests that the manager of the Pantai Baru Pandan Simo area to further optimize the development of agro tourism activities that focus on marketing agricultural and livestock activities so that tourists can blend in with the activities of the local community. This will add value to economic activity.

scholarly journals MODEL OF THE STRATEGY OF DEVELOPMENT OF THE HUMAN RESOURCES OF A SCIENTIFIC ENTERPRISE

2021 ◽  
Vol 8 (4) ◽  
pp. 81-85
Author(s):  
Larisa Shirshova ◽  
Mikhail Glukhov
Keyword(s):  
Human Resources ◽  
Development Strategy ◽  
Quantitative Assessment ◽  
Organizational Level ◽  
High Tech ◽  
Scientific Enterprise ◽  
Strategy Of Development ◽  
Qualitative And Quantitative ◽  
Strategy Model ◽  
Knowledge Intensive

The article presents a model of a strategy for the development of human resources in a knowledge-intensive enterprise, based on the use of qualitative and quantitative parameters, taking into account individual and collective characteristics. For a quantitative assessment of the organizational level of labor, the authors propose the use of a coefficient, with the help of which, within the framework of the strategy model, the criteria for the development of personality in labor activity are determined. To implement the proposed development strategy, a model for developing the skills of employees and managers of a high-tech enterprise and a model for developing professional competencies of personnel are presented.

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