scholarly journals “Russian-Cost”  as  a  “New”  russian  Method  of  Corporate  Cost  Accounting  and  Management

2019 ◽  
Vol 6 (2) ◽  
pp. 26-46
Author(s):  
L.  G. Cherednichenko ◽  
R. V. Gubarev ◽  
E. I. Dzyuba ◽  
Yu.  V. Tyulenev ◽  
F. S. Fayzullin
Keyword(s):  
Information Technologies ◽  
Objective Evaluation ◽  
Cost Accounting ◽  
Economic Security ◽  
Enterprise Performance ◽  
Industrial Enterprises ◽  
Managerial Decisions ◽  
Long Run ◽  
Starting Point ◽  
Management Method

Currently a number of Russian companies suffer the oppression of sectoral sanctions, and therefore the issue of ensuring economic security, especially of industrial enterprises, which play a key role in the national security of Russia, is of particular relevance. In the authors’ opinion, such security can be ensured by means of effective corporate cost accounting and management on the basis of reasonable local managerial ideology and modern information technologies. The article discusses the fundamental principles of the authors’ “Russian-cost” managerial ideology and the corporate cost accounting and management method carrying the same name. The ability of the enterprise to allocate expenses by the divisions participating in production is an indispensable condition of applying this method. The starting point of ideology is that no enterprise can have divisions without their own economically justified significance. As a result, within the enterprise, a closed circle of income and expenses is formed, which “pushes out” expenses and encourages divisions to increase income. Within this circle expenses can be “exchanged” for a salary and other incentives, resulting into the effect of “self-outsourcing”. In the long run, the company’s management has an opportunity to take effective managerial decisions based on the objective evaluation of each division’s “contribution” to financial results of the enterprise performance. “Russian-cost” is, first of all, an information and management shell, within which entrepreneurial plans and specified (for example, by the owner) parameters of the enterprise functioning can be implemented, i.e., it is a tool, ideology which inter alia can be used as a basis to build an automated management system.

Corporate culture as a driver of the corporate security of foreign military-industrial enterprises

2020 ◽  
Vol 16 (12) ◽  
pp. 2363-2380
Author(s):  
S.B. Zainullin ◽  
O.A. Zainullina
Keyword(s):  
Corporate Culture ◽  
Economic Security ◽  
The State ◽  
Industrial Complex ◽  
The European Union ◽  
Corporate Security ◽  
Industrial Enterprises ◽  
The Core ◽  
The Usa ◽  
The Military

Subject. The military-industrial complex is one of the core industries in any economy. It ensures both the economic and global security of the State. However, the economic security of MIC enterprises strongly depends on the State and other stakeholders. Objectives. We examine key factors of corporate culture in terms of theoretical and practical aspects. The article identifies the best implementation of corporate culture that has a positive effect on the corporate security in the MIC of the USA, the United Kingdom, the European Union, Japan ans China. Methods. The study employs dialectical method of research, combines the historical and logic unity, structural analysis, traditional techniques of economic analysis and synthesis. Results. We performed the comparative analysis of corporate culture models and examined how they are used by the MIC corporations with respect to international distinctions. Conclusions and Relevance. The State is the main stakeholder of the MIC corporations, since it acts as the core customer represented by the military department. It regulates and controls operations. The State is often a major shareholder of such corporations. Employees are also important stakeholders. Hence, trying to satisfy stakeholders' needs by developing the corporate culture, corporations mitigate their key risks and enhance their corporate security.

scholarly journals A Reappraisal of the Prebisch-Singer Hypothesis Using Wavelets Analysis

2021 ◽  
Vol 14 (7) ◽  
pp. 319
Author(s):  
Hany Fahmy
Keyword(s):  
International Trade ◽  
Structural Breaks ◽  
Developing Economies ◽  
Commodity Prices ◽  
Commodity Price ◽  
Data Set ◽  
Price Series ◽  
Long Run ◽  
Starting Point ◽  
The Impact

The Prebisch-Singer (PS) hypothesis, which postulates the presence of a downward secular trend in the price of primary commodities relative to manufacturers, remains at the core of a continuing debate among international trade economists. The reason is that the results of testing the PS hypothesis depend on the starting point of the technical analysis, i.e., stationarity, nonlinearity, and the existence of structural breaks. The objective of this paper is to appraise the PS hypothesis in the short- and long-run by employing a novel multiresolution wavelets decomposition to a unique data set of commodity prices. The paper also seeks to assess the impact of the terms of trade (also known as Incoterms) on the test results. The analysis reveals that the PS hypothesis is not supported in the long run for the aggregate commodity price index and for most of the individual commodity price series forming it. Furthermore, in addition to the starting point of the analysis, the results show that the PS test depends on the term of trade classification of commodity prices. These findings are of particular significance to international trade regulators and policymakers of developing economies that depend mainly on primary commodities in their exports.

Increasing the level of economic security of Russia in the conditions of digital transformation of the economy

2020 ◽  
Author(s):  
K.Kh. Zoidov ◽  
◽  
A.A. Medkov ◽  
A.Sh. Kadyrbayev ◽  
M.M. Chernyshov ◽  
...  
Keyword(s):  
Information Technologies ◽  
Regional Cooperation ◽  
Economic Security ◽  
Added Value ◽  
Political Activity ◽  
Transport Systems ◽  
Corporate Management ◽  
Economic Interests ◽  
Trade Routes ◽  
Western Asia

The monograph provides a system of arguments that prove, based on the application of a historical approach, that the routing and filling of trade routes with cargo flows, the implementation of current infrastructure and integration projects are due not only to economic, but also political and military-strategic considerations. The results of historical research are given, according to which the Great silk road was not a specific route, not several routes, or even a transport and trade network, but, first of all, an entire political, military-strategic, social, economic, cultural and religious space, concentrated in certain points (centers). New results of constructing the theoretical base of the transit economy (TE) in terms of identifying the geopolitical base and directions of its functioning are presented. It is shown that Russia's priority in the Central Asian countries is not so much economic interests as political activity and the development of fuel and energy complex and the growth of the country's foreign policy weight and capabilities in global and regional cooperation are interrelated. The role of geopolitical and military-strategic considerations in Russia's relations with China, India, Iran, Pakistan, Afghanistan and Syria is revealed. It is proved that the basis for expanding Russia's influence in Central and Western Asia should be the development and implementation of joint regional infrastructure integration projects and their integration with global initiatives. Special attention is paid to the identification and analysis of positive and negative geopolitical results of digitalization of trade routes, scaling up the use of information technologies in the implementation of infrastructure and integration projects in Russia and in the space of Global Eurasia. It is shown that a large role in the implementation of Russian interests is played by solving the problems of generating, distributing and assigning revenues from the implementation of infrastructure and integration projects, forming nodes for creating added value in the conditions of creating and implementing intelligent transport systems. The monograph is intended for managers and specialists of public administration and corporate management, researchers, politicians, postgraduates and students.

THE IMPACT OF INFORMATION TECHNOLOGIES ON THE REGIONS’ ECONOMIC SECURITY

2017 ◽  
Author(s):  
Yuliya Tymchyshyn ◽  
Keyword(s):  
Information Technology ◽  
Information Technologies ◽  
Organizational Structures ◽  
Economic Security ◽  
Deep Penetration ◽  
Short Term ◽  
Economic Space ◽  
Business Entities ◽  
Short Term Forecasting ◽  
The Impact

The article highlights the impact of information technology on the economic security of regions and threats to economic security of the region that arise from the use of information technology. The system of economic security of the region in the context of development and application of information technologies is considered, which should include the following elements: diagnostics and identification of the existing state of economic security of the region; identification of threats to the economic security of the region from the use of information technology by business entities and from trends and problems in the development of the IT sector in the region; assessment of identified threats; development of effective mechanisms for their prevention; ensuring the increase of the level of economic security of the region with observance of the balance of national, regional and local interests; monitoring the level of economic security of the region. The main tasks of monitoring the economic security of the region in the context of development for the use of information technology are analyzed: monitoring the state of development of the IT sphere of the region and the level of ICT use in the activities of enterprises; timely detection of changes occurring in the IT sphere of the region and in the activities of economic entities of the region in the process of using information technology, and the reasons that caused them; prevention of negative trends leading to the formation and development of tensions in the IT sphere and socio-economic space of the region to prevent threats to its economic security; implementation of short-term forecasting of trends in the most important processes in the IT sphere of the region and in the functioning of economic entities from other sectors of the economy, due to the widespread use of IT in commercial, management and production activities; assessment of the effectiveness of methods, organizational structures and processes of managing the economic security of the region in terms of information development of society and the deep penetration of IT in various areas of management and economic activity at the regional level. The principles of monitoring the economic security of the region in the context of development and application of information technologies are revealed. The requirements to be met by the mechanism of economic security of the region, related to the intensification of informatization processes and the development of the IT sphere, are described. The functions that should be performed by the mechanism of economic security of the region (MESR) related to the intensification of informatization processes and the development of the IT sphere are substantiated. The main groups of computer crimes with the use of information computer technologies are identified, which have an extremely sharp impact on the economic condition of both a particular enterprise and the region as a whole.

scholarly journals Modern problems of fixed capital management of the industrial enterprise

2021 ◽  
pp. 23-27
Author(s):  
Olena STANISLAVYK ◽  
Oleksandr KOVALENKO
Keyword(s):  
High Efficiency ◽  
Industrial Sector ◽  
Basic Element ◽  
Fixed Capital ◽  
Industrial Enterprise ◽  
Capital Management ◽  
Goods And Services ◽  
Industrial Enterprises ◽  
Long Run ◽  
Fixed Assets

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.

scholarly journals ESTIMATION OF BUSINESS VALUE AS AN ELEMENT OF FORMATION OF BUSINESS MODELS OF INDUSTRIAL ENTERPRISES AND AGRICULTURAL COMPLEX IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY

2020 ◽  
Author(s):  
Maksym Odnorog ◽  
◽  
Mykhailo Pivtorak ◽  
Oksana Zagorodniuk ◽  
◽  
...  
Keyword(s):  
Best Practices ◽  
Business Models ◽  
Business Processes ◽  
New Technologies ◽  
Digital Technologies ◽  
Economic Security ◽  
Digital Transformation ◽  
Enterprise Management ◽  
Industrial Enterprises ◽  
Digital Management

To date, digital technologies and their widespread practice have formed the potential for completely new business models. However, most organizations are either in the early stages of the digital transformation process, or do not yet dare to form a digital business model that will provide real benefits from digital technologies. In any case, taking into account the enormous pace of global digitalization, it is extremely important to adapt the best practices of digital transformation to the improvement of the Ukrainian economy as soon as possible. Based on this, consider the process of researching new and adapting existing management models. Digital transformation – the introduction of modern technologies to radically change the business models of enterprise management today is considered the most important topic for organizations around the world. The requirements of the new digital economy represent the digital transformation as a conscious strategic process of business modification through adaptive management and implementation of digital technologies, ie the restructuring of existing business models. The same happens at industrial and agro-industrial enterprises, the analog period of which is coming to an end. Industries are entering the digital age, thanks to which enterprises are developing in accordance with the new focus. For this reason, it is very important for the formation of digital models of enterprise management to strategically understand the possibilities of digital technology development in their connection with business processes and business models. The analysis of the main traditional models of effective management of enterprises was carried out and their fundamental differences from the Ukrainian approach to management were revealed, the possibilities of implementation of the principles of existing business models by Ukrainian enterprises were considered. In addition, a roadmap for the transition from a traditional to a digital enterprise was proposed for consideration. The process of modeling the digital management system of the enterprise is revealed. Currently, a prerequisite for the prosperity of the economy of industry and agriculture and, consequently, the economy of Ukraine, is adaptive digital management as a basis for economic security of the enterprise. It was found that the relentless introduction of digital technologies, «copying best practices» can later be in reality as dangerous as the refusal to master new technologies. Therefore, choosing the direction of your own digitization, you must first study everything thoroughly, so as not to miss the moment and not to remain in the ranks of the latter or in the past.

scholarly journals The joy of sharing knowledge: But what if there is no knowledge to share? A critical reflection on human capacity building in Africa

2007 ◽  
Vol 7 ◽  
pp. 18-28
Author(s):  
Johannes J Britz
Keyword(s):  
Research And Development ◽  
Capacity Building ◽  
Capacity Development ◽  
Clear Understanding ◽  
Political Will ◽  
Current Trends ◽  
Long Run ◽  
Starting Point ◽  
Human Capacity ◽  
The Brain

This article focuses on the current trends and initiatives in human capacity building in Africa. It takes as it starting point that human capacity development is essential for Africa to become an information and know-ledge society and therefore an equal partner in the global sharing of knowledge. Four knowledge areas are identified and discussed. These are education, research and development, brain drain and information and documentation drain. The paper concludes that there is a clear understanding in Africa that its future lies with education and that most African leaders have a strong political will to invest in human capacity building on the continent. It is also clear that much has been done, particularly primary education. Africa will most defi-nitely benefit from this in the long run. Problem areas remain however. These are in the needed growth of research and development and how to address the brain and information drain phenomena.

scholarly journals Environmental Accounting and its Impact on the Economy: An Applied Study on Industrial Establishments in Jeddah Governorate in the Kingdom of Saudi Arabia: المحاسبة البيئية وتأثيرها على الاقتصاد: دراسة تطبيقية على المنشآت الصناعية في محافظة جدة في المملكة العربية السعودية

2020 ◽  
Vol 4 (11) ◽  
Author(s):  
Maha Abbas Abo Hussain
Keyword(s):  
Saudi Arabia ◽  
Environmental Sustainability ◽  
Environmental Policies ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Environmental Data ◽  
Environmental Cost ◽  
Kingdom Of Saudi Arabia ◽  
Industrial Enterprises ◽  
The Impact

This study aimed to shed light on the impact of environmental accounting measured in (environmental cost accounting, environmental sustainability, and environmental policies) in industrial enterprises on the economy in the Kingdom of Saudi Arabia. To achieve the objectives of the study, the study relied on the descriptive-analytical approach, due to its suitability of the nature of the study, as well as the questionnaire tool was distributed to the study sample using random sample method, where (200) questionnaires were distributed to financial managers working in industrial enterprises in the Kingdom of Saudi Arabia in the Jeddah, the final study sample was (96) questionnaires. The results of the study showed that there is an impact of environmental accounting measured by (environmental cost accounting, environmental sustainability, and environmental policies) in industrial companies on the economy, individually and collectively. The study came out with a set of recommendations, the most important of which is the necessity of developing local standards or adopting international standards for environmental disclosure in other sectors in general and the state’s contribution to providing quantifiable environmental data and raising the limitations imposed on companies in particular in order to follow and encourage environmental laws.

scholarly journals Improvement of Financial Standing of Enterprise by Means of Sourcing Maneuver Model Application

2018 ◽  
pp. 29-33
Keyword(s):  
Financial Stability ◽  
Raw Materials ◽  
Scientific Work ◽  
Industrial Enterprise ◽  
Distribution Model ◽  
Enterprise Management ◽  
Business Climate ◽  
Industrial Enterprises ◽  
Managerial Decisions ◽  
Use Of Resources

The most important characteristic of the economic activity of an industrial enterprise is the level of its financial standing. The higher this level, the more attractive is the company for shareholders, banks, service, raw materials and components buyers and suppliers, the more competitive its products are. In recent years, we have seen an unfavorable business climate both in Russia and around the world, which, on the one hand, forces some companies to cut costs or completely withdraw from the market, and on the other, it fosters companies’ attention to creative function, and not only in relation to the products being created, but also to the enterprise management model, the distribution and use of resources. In this connection, the possibility of using sourcing’s technologies in the issue of improving the financial stability of an industrial enterprise through the restructuring of its distribution model and the use of resources is of interest. To achieve this goal, we have used the sourcing’s maneuver model "higher utilization of production areas by providing outsourcing services". The development of proposals for improving the financial standing of the enterprise was carried out through the application of the "direct-hosting" system. In the present work, the authors developed proposals for improving the financial standing of an industrial enterprise through the application of the sourcing’s maneuver model. The results of this work can be useful for further scientific research in the field of economy of sourcing and development of the "direct-hosting" system. They can also be useful for managers of financial and economic units of large industrial enterprises. The developed proposals for improving the financial standing of an industrial enterprise through sorsing maneuver suggest the prospect of further scientific work in the field of forming methodological approaches for making managerial decisions.

Sign in / Sign up

Export Citation Format

Share Document