scholarly journals THEORETICAL AND METHODOLOGICAL BASES OF ASSESSMENT OF ECONOMIC STABILITY OF THE TELECOMMUNICATION ENTERPRISE IN THE CONDITIONS OF UNCERTAINTY

2021 ◽  
Vol 2 (2) ◽  
pp. 1-7
Author(s):  
Svitlana Birbirenko
Keyword(s):  
Strategic Management ◽  
Financial Analysis ◽  
Economic Effect ◽  
Economic Consequences ◽  
Practical Significance ◽  
Economic Stability ◽  
Telecommunication Enterprise ◽  
Methodological Principles ◽  
Selection Of ◽  
Telecommunications Company

The article describes the business peculiarities of the telecommunications enterprise and it has been established that changes in the external environment of its activities on their own grounds are a significant factor. This affects the conditions for the implementation of these activities and is a source of a constant threat of results deterioration of these activities, or even its disruption. After all, it is uncertainty that creates the conditions for the emergence of certain barriers in the implementation of measures for strategic management of economic sustainability, leads to a decrease in mobility and adaptability in the development and implementation of strategic measures, contributes to the deformation of key tasks of strategic management, as well as reduces the ability of the enterprise to be characterized by sustainable economic development. The purpose of the paper is to analyze theoretical and methodological formation bases of a set of indicators for assessing the economic stability of a telecommunications enterprise, which operates in modern conditions of uncertainty. Methodology. The study has been carried out on the basis of studying the forms of manifestations, content of uncertainty and sources of risk for the telecommunications company; theoretical and methodological principles of assessing economic stability have been determined through financial analysis; analysis of selection criteria, which are based on the formation of a set of indicators for evaluating the activities of a telecommunications company in conditions of uncertainty, justifying the adequacy of the level of its economic stability, has been performed. Results. In the course of the research the list of sources of risk for the telecommunication enterprise has been defined, the complex of estimating indicators of its economic stability has been formed. It has been established that the key source of uncertainty in the functioning of the telecommunications company is the financial component; it is on its basis that we can assess the economic consequences of both crisis effects and anti-crisis measures. Practical implications. The practical significance is to obtain the economic effect of increasing the economic stability level of the telecommunications enterprise that operates in modern conditions of uncertainty. Conclusions. The defined criteria of selection of indicators taking into account their characteristics represent a basis of a complex formation of balanced indicators of the economic stability estimation of the telecommunication enterprise in the conditions of uncertainty. The indicators of the financial component of a set formation of balanced indicators are characterized by a key role, and their choice should depend on the stage of business development of the telecommunications enterprise, which operates in conditions of uncertainty.

scholarly journals Increasing the financial stability of enterprises with the help of financial analysis tools

2021 ◽  
pp. 185
Author(s):  
Andriy Lyubenko ◽  
Ruslana Shurpenkova ◽  
Oksana Sarahman
Keyword(s):  
Financial Stability ◽  
Financial Analysis ◽  
Economic Stability ◽  
Successful Operation ◽  
Market Conditions ◽  
Financial Condition ◽  
Qualified Personnel ◽  
Study Results ◽  
Functional Components ◽  
Selection Of

Introduction. In market conditions, the successful operation of the enterprise largely depends on the level of stability of its financial condition. If the company is financially stable, it has a number of advantages over other companies of the same profile to obtain loans, attract investment, in the selection of contractors and in the selection of qualified personnel. The higher the financial stability of the company, the greater it is regardless   of changes in market conditions and, consequently, the lower the risk of bankruptcy. Therefore, the strategic goal of any business is to ensure financial stability.If the company is financially stable, solvent, it has a number of advantages over other companies of the same profile in obtaining loans, attracting investment, in choosing suppliers and in the selection of qualified personnel. The higher the resilience of the company, the more it is independent of unexpected changes in market conditions and, consequently, the lower the risk of bankruptcy.Purpose. To develop theoretical and methodological approaches to ensure the financial stability of enterprises based on the use of financial analysis tools.Methods. The study was conducted using general and special methods of cognition: observation, statistical, logical and comparative analysis, grouping, generalization and classification, systemic and structural approaches. The total analytical potential of the tools used ensured the reliability of the conclusions and recommendations obtained in the study. Results. The essence and significance of the financial stability of the enterprise are revealed, the directions of strengthening the financial stability of the enterprise by effective use of the tools of financial analysis are outlined. The main functional components that determine the economic stability of the enterprise and a system of measures that provides a timely response to deviations from the planned values of economic stability of the enterprise are identified.Prospects for further research. Prospects for further research are to deepen the methodological foundations of ensuring the financial stability of the enterprise through the tools of financial analysis and the formation of strategies and tactics to ensure the financial stability of enterprises.

The structuring of cash flow information as part of strategic management accounting

2021 ◽  
Vol 22 (5) ◽  
pp. 509-523
Author(s):  
Lyudmila V. SHALAEVА
Keyword(s):  
Strategic Management ◽  
Cash Flow ◽  
Market Value ◽  
Cash Flows ◽  
Practical Significance ◽  
Strategic Management Accounting ◽  
Flow Information ◽  
Methodological Principles ◽  
Management Reporting

Subject. Considered together with assets, liabilities, financial results, cash flows give a comprehensive view of the company's position and its market value. Such estimates are important for strategic management and should be based on the reliable information, which may proceed from strategic management reporting. Objectives. I outline aspects for structuring the cash flow information as part of strategic management reporting. Methods. Practical recommendations are based on proceedings of the Russian and foreign scholars, methods of analysis, synthesis and generalization. Results. The article presents methodological principles for structuring the cash flow information, which are focused on aspects, subjects of strategic control and regulation, key strategic benchmarks of net cash flows, its balance, significance for key strategic values, as they shape the structure, content and purpose of the strategic management statement on cash flows. Conclusions and Relevance. The aspects for structuring the cash flow information help develop methodological principles for strategic management reporting and accounting and improve the quality of information supplied for strategic management. The findings are of practical significance for enhancing strategic management reporting on cash flows so as to improve the quality of available information for assessing the financial position and an increment of the market value of a company.

scholarly journals ФОРМУВАННЯ СИСТЕМИ ПОКАЗНИКІВ ДІАГНОСТУВАННЯ РИЗИКУ БАНКРУТСТВА ПІДПРИЄМСТВ МАШИНОБУДУВАННЯ

2019 ◽  
pp. 67-75
Author(s):  
К. О. Соломянова-Кирильчук ◽  
О. В. Гребенікова
Keyword(s):  
Financial Analysis ◽  
Machine Building ◽  
Mathematical Statistics ◽  
Practical Significance ◽  
Diagnostic Model ◽  
Risk Class ◽  
Failure Risk ◽  
Business Entities ◽  
Selection Of ◽  
Building Enterprises

The issues of failure risk diagnosing were actualized in Ukraine against the background of transformation processes in the economy. Enterprises are particularly vulnerable due to the forced reorientation to new markets and changes in permanent business relations. Therefore, it is now important to identify in insolvency problems and the risk of enterprises’ failure of this industry. The purpose of the research is to substantiate the method of selection and form a system of indicators that will provide diagnostics of the failure risk based on the financial statements of the company. The subject of the research is the Ukrainian machine-building enterprises and the process of forming a system of indicators, which will determine the failure risk of business entities. The methods of the research: methods of scientific knowledge, such as analysis and synthesis, induction, measurement, observation, formalization, logical and analytical techniques, as well as the methodological apparatus of financial analysis and mathematical statistics. The hypothesis of the research is the assumption that the process of selecting indicators based on the methods of mathematical statistics will avoid bias of other shortcomings that reduce the quality of enterprises’ failure diagnosing. The statement of basic materials. The existing models of failure diagnostics have serious shortcomings in terms of the approach to the selection of indicators and the number of classes, which the enterprise may belong to, depending on the existing risk of bankruptcy. Therefore, the authors proposed their own approach to the selection of diagnostically significant financial ratios based on the Student's t-test, the Mann-Whitney U-test and the correlation coefficient. A system of indicators of failure diagnosing has formed based on this approach. The originality and practical significance of the research is that a system of indicators is mathematically substantiated, what corresponds to the modern principles of evidence-based research and maximally emphasizes that the machine-building enterprise belongs to a particular failure risk class. Conclusions and perspectives of further research: the researchers are going to build a failure diagnostic model for Ukrainian machine-building enterprises based on the determined system of indicators.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Rumen degradation of straw 4. Selection and degradation of morphological components of barley straw by sheep

1988 ◽  
Vol 47 (1) ◽  
pp. 105-110 ◽  
Author(s):  
P. K. Bhargava ◽  
E. R. Ørskov ◽  
T. K. Walli
Keyword(s):  
Leaf Blade ◽  
Dry Matter ◽  
Leaf Sheath ◽  
Practical Significance ◽  
Barley Straw ◽  
Rumen Degradation ◽  
Whole Plant ◽  
Ad Libitum ◽  
The Mathematical Model ◽  
Selection Of

AbstractExperiments were made to study the proportion, chemical composition, and rumen degradability of the morphological components of barley straw (Corgi variety) and to study the selection of these components by sheep. The proportions in the harvested straw dry matter (DM) as leaf blade, leaf sheath, stem and chaff were 128, 314, 500 and 58 g/kg DM, respectively. The different components of straw on analysis proved to have very different concentrations of nitrogen and neutral-detergent cellulase digestibility. The leaf blades had the highest and the stems the lowest values. The degradabilities of DM in the components and in the whole straw were determined by measuring DM loss from samples incubated in nylon bags for various periods in the rumen of sheep. Responses were measured using the mathematical model p = a+b (1–e−ct) where p is DM loss, (a+b) potential degradability, c the rate constant of DM loss and t is the time of incubation. DM losses decreased in the order leaf blades > leaf sheath > whole plant > chaff > stems. Leaf blades also had the highest potential degradability and rate of degradation.In another trial, five sheep were offered unchopped barley straw ad libitum. There were five treatment periods in which sheep were allowed to leave uneaten proportionately 0·2, 0·3, 0·4, 0·5 and 0·7 of the straw on offer for assessing the animal's selection of the morphological components of that straw. The amount of leaf blade in the material consumed increased in largely a linear (P < 0·01) fashion with the amount of excess allowance. The proportion of stem eaten varied conversely. The selection of leaf sheath was less apparent. Little stem was consumed until the proportion of leaf blade in the food available decreased below proportionately 0·4. The practical significance of the study is discussed.

scholarly journals THEORETICAL AND PRACTICAL VALUE OF THE REVIEWS ON UKRAINIAN TERMINOLOGY DICTIONARIES OF THE LATE XXth AND THE EARLY XXIst CENTURIES

2019 ◽  
pp. 96-106
Author(s):  
Tetiana Petrova
Keyword(s):  
Structural Parameters ◽  
Characteristic Parameter ◽  
Practical Significance ◽  
Practical Realization ◽  
Practical Application ◽  
Research Material ◽  
Xxist Century ◽  
Normative Term ◽  
The Subject ◽  
Methodological Principles

The aim of the research is to determine the theoretical and practical significance of the reviews on natural sciences terminology dictionaries. The object of the research is a system of parametric measurements of terminology dictionaries, the subject is critical remarks on the structural parameters representation of terminology dictionaries. The research material is the texts of the reviews published during the late XXth and the early XXIst centuries. Тhe following methods were used: lexicographic analysis of the dictionary parameters, the quantitative analysis and the comparative one. As a result of the research, it is determined that throughout the analyzed period the experts focus on definition and translation dictionaries as well as reference dictionaries. Most remarks are made to the dictionaries of the early XXIst century. The potential importance of practical application of the results is to improve the theoretical and methodological principles and means of terminology dictionaries creation, as well as their use to develop new (combined) type that comprehensively represent the vocabulary of a particular branch of science. Conclusions: 1) the critical comments on professional definition dictionaries relate to such of their parameters as: ‘introduction / preface’, ‘encyclopedia information’, ‘dictionary register’, ‘definition’, ‘list of references’; 2) translation definition dictionaries have quantitative drawbacks regarding the representation of such structural parameters: ‘dictionary register’, ‘translation area’, ‘definition’; 3) to the parameters of reference dictionaries the following critical comments are made: to replace the title loan term by the normative term; to add the ‘accent characteristic’ parameter; to match the title terms with their definitions etc. Theoretical and practical significance of the reviews on terminology dictionaries gives the possibility to systematize the drawbacks revealed by critics in the representation of structural parameters of such publications, for the purpose to improve the fundamental theoretical and methodological foundations of metaterminography and the practical realization of high-quality works.

scholarly journals Analysis of Enterprise Strategic Management Issues and Coping Strategies Based on Big Data Analysis

2020 ◽  
Vol 214 ◽  
pp. 01017
Author(s):  
Ziqi ZHONG ◽  
Wang Haoran ◽  
WANG JUNSHENG
Keyword(s):  
Big Data ◽  
Data Analysis ◽  
Strategic Management ◽  
Big Data Analysis ◽  
Practical Significance ◽  
Enterprise Management ◽  
Chinese Enterprises ◽  
Corporate Strategic Management ◽  
The Times ◽  
And Coping

Corporate strategic management is an important management mode that affects the development of an enterprise. It plays a very important role in the development of corporate strategic management. In recent years, information technology has developed rapidly, data is frequently updated, and huge amounts of data are generated every day. Social development has entered the era of big data, which makes enterprises face more opportunities and challenges in formulating strategies and operating management. In order to enable enterprises to adapt to the development of the times and obtain healthy and sound development results. This article analyzes and summarizes the new characteristics of enterprise management in the context of big data, and applies big data analysis technology to the environmental analysis of enterprises, and points out the problems of strategic management of enterprises in the context of big data. This article aims at the current problems and proposes specific strategies after in-depth research, which provides a reference basis for strategic management of enterprises in the era of big data. It has certain practical significance and can help Chinese enterprises quickly adapt to the new environment.

scholarly journals Certain historical, practical and scientific aspects of prenatal diagnostics in st. Petersburg

2004 ◽  
Vol 53 (1) ◽  
pp. 82-88
Author(s):  
V. S. Baranov
Keyword(s):  
Prenatal Diagnosis ◽  
High Risk ◽  
Research Methods ◽  
Rapid Growth ◽  
Medical Genetics ◽  
Practical Significance ◽  
Non Invasive ◽  
Methodological Problems ◽  
Biochemical Research ◽  
Selection Of

Prenatal diagnosis (PD), as a relatively new area of ​​medical genetics, is experiencing a period of rapid growth. Methodological problems of PD associated with the selection of women at high risk of congenital and hereditary pathology, complex examination of the fetus using non-invasive (ultrasound) and invasive (cytogenetic, molecular, biochemical) research methods have already been resolved. Further increase in the effectiveness of PD, its scientific and practical significance depends entirely on the level of organization of this service in the field and its funding. An important role in the development of modern PD in Russia was played by the PD laboratory of the N.I. BEFORE. Otta RAMS.

scholarly journals Strategic management controlling system and its importance for SMEs in the EU

2020 ◽  
Vol 18 (3) ◽  
pp. 362-372
Author(s):  
Miroslav Pavlák ◽  
Přemysl Písař
Keyword(s):  
Strategic Management ◽  
Financial Analysis ◽  
Business Environment ◽  
The European Union ◽  
Term Stability ◽  
Long Term Stability ◽  
Controlling System ◽  
Depth Analysis ◽  
The University

The current hyper-competitive environment offers many great opportunities for small and medium-sized businesses (SMEs), but on the other hand, this business environment is also hazardous. SMEs are a significant economic power and employer in the European Union. Their competitiveness and long-term stability are a crucial factor for European cohesion and economic growth. The research aim is to design a strategic management controlling system that should be implemented to SMEs and be useful for their long-term future development. The study was conducted in 2017–2020 based on data from 403 SMEs. The PAPI method was used to collect data. The implications between defined variables controlling, ROA, turnover, financial analysis, and strategic management were explained, and the results obtained from an in-depth analysis were indicated. The research was concluded by a model of strategic management controlling system tested by experimental in-practice implementation on SMEs and verified. The model and the research findings are suitable for business practice and should support the long-term stability and development of SMEs. AcknowledgmentThe paper has been prepared within the project “Risk Management in Industry 4.0” (7427/2019/02 IGA VŠFS) using the objective oriented support for specific university research of the University of Finance and Administration.

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