scholarly journals FINANCIAL ACCOUNTING IN THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT OF SUSTAINABLE DEVELOPMENT OF THE ENTERPRISE

2021 ◽  
pp. 94-99
Author(s):  
Oksana Budko
Keyword(s):  
Sustainable Development ◽  
Component Composition ◽  
Information Resource ◽  
Financial Accounting ◽  
Reliable Information ◽  
Social Aspects ◽  
Enterprise Management ◽  
Effective Management ◽  
Information Base ◽  
Financial Condition

The article points to the need to build a system of accounting and analytical support for sustainable development, which will be a reliable information base for making effective management decisions. It is determined that the system includes an accounting subsystem, the basis of which is financial accounting. The purpose of financial accounting is to ensure the preparation and disclosure of information about the financial condition and results of the enterprise, which are related to economic, environmental and social aspects of the activity. The content of the component composition of financial accounting is analyzed. The methodological, organizational, methodical and technological aspects of the study of financial accounting are revealed, which provide an opportunity to establish its reserves as an information resource for the management of sustainable development of the enterprise. The information possibilities of financial accounting for the purposes of enterprise management are defined.

scholarly journals Methodological tools to ensure economic security in the personnel management system of enterprises

2019 ◽  
Vol 135 ◽  
pp. 04008 ◽  
Author(s):  
Guzaliya Klychova ◽  
Alsou Zakirova ◽  
Angelina Dyatlova ◽  
Aigul Klychova ◽  
Evgenia Zaugarova ◽  
...  
Keyword(s):  
Personnel Management ◽  
Management System ◽  
Economic Security ◽  
Enterprise Management ◽  
Effective Management ◽  
Key Factors ◽  
Factors Affecting ◽  
Financial Condition ◽  
Economic Entity ◽  
Personnel Management System

Economic security of the enterprise is designed to ensure stable and continuous functioning of the economic entity. The study of the state of economic security is one of the key factors for enterprises, as the level of its security depends on the financial condition. The purpose of personnel management in the system of economic security of the enterprise is to find ways to minimize risks and threats to employees. Ensuring economic security is one of the most important problems faced by enterprises. The overall system of integrated enterprise management is closely related to security and personnel management. The article examines the main threats and factors affecting economic security, as well as measures to improve the system of protection of the organization, the factors affecting the external and internal environment, measures for the organization of economic security in the enterprise, developed a methodology for assessing the personnel management system to make effective management decisions.

MODERN PROBLEMS OF ACCOUNTING AND ANALYTICAL ENSURING FINANCIAL RESULTS MANAGEMENT

2020 ◽  
Author(s):  
Yuliia Peniak ◽  
◽  
Nataliia Horokhovatska ◽  
Keyword(s):  
Performance Management ◽  
Enterprise Management ◽  
Goods And Services ◽  
Financial Condition ◽  
General Evaluation ◽  
Net Profit ◽  
Business Entities ◽  
Results Management ◽  
Main Components ◽  
The Impact

The main purpose of any enterprise in the market economy is to obtain high financial results. One of the main conditions for the effective functioning of the enterprise is ability to generate profit in the amount that will create the financial basis for further development and expansion of the enterprise, comply with social and material needs, ensure competitiveness in the market of goods and services. The need for accounting and analytical management of financial results stems from needs of owners, the state and employees in information that will enable them to identify patterns and trends in financial results, identify and assess the main factors influencing the process of their creation, distribution and usage, identify reserves and thus increase the level of profitability. Despite the significant scientific contribution in the field of research of financial results of the enterprises, the issue of improvement aims to the accounting and analytical maintenance of management of financial results of the enterprise remains actual. That is why the purpose of the study is to substantiate the theoretical and practical aspects and develop approaches to improving the mechanism of formation of accounting and analytical support for the management of financial results of the enterprise. Accounting and analytical management of financial results of the enterprise is a set of interconnected elements of production and management system, activities carried out by the subject of management, creation of a certain structure, as well as collection, accumulation, storage and analysis of information necessary for effective operation of the enterprise. The main components of the study of accounting and analytical support of financial performance management are the formation of methods of analysis, control and forecasting of financial results, which requires specification of the components of the analytical and controlled process within the organizational and information model. Namely, the formation of reliable information about the financial condition of the enterprise, the analysis of economic indicators of the enterprise is of great importance in the system of general evaluation of business entities. Their research makes it possible to assess the dynamics of the structure of income and expenses, to determine the impact of factors on the company's profit from various activities, as well as to find reserves to increase the net profit of enterprises. Thus, the improvement of accounting and analytical support of enterprise management is based on the use of modern forms, methods and principles that place new demands on the formation of unbiased, complete, timely, clear and useful accounting and analytical information about the enterprise and its financial results.

DIRECTIONS FOR DEVELOPMENT OF ANTI-CRISIS FINANCIAL MANAGEMENT

2017 ◽  
Author(s):  
Liubov Iarova ◽  
Keyword(s):  
Financial Management ◽  
Financial Stability ◽  
Enterprise Management ◽  
Factors Affecting ◽  
Financial Condition ◽  
Flexible Response ◽  
Relevant Topic ◽  
Potential Risks ◽  
Negative Factors ◽  
Theoretical Foundations

For continuous performance, enterprises should not only take into account potential risks and existing negative factors, but also develop methods and principles that allow timely and flexible response to crisis occurrences, as well as determine the recovery stages in an already deteriorated financial condition. Given tasks are solved by anti-crisis financial management, designed to increase the efficiency of enterprise management and facilitate the equalization or improvement of an economic entity’s financial stability, therefore, the directions of its development are a rather relevant topic in a market economy. The article examines the theoretical foundations of anti-crisis financial management, the main factors affecting the emergence of a crisis state at an enterprise, discusses the need for its development, and provides factors that determine the effectiveness of the implemented anti-crisis policy. Identifying the need to improve anti-crisis financial management and decision-making on its implementation are accompanied by an analysis that takes into consideration possible risks and costs, which determines the expected effect. The author generalizes and indicates the main principles and stages of anti- crisis management.

CRITERIA FOR ASSESSING THE SUSTAINABLE DEVELOPMENT OF THE RUSSIAN PUBLIC CORPORATION DURING THE TRANSITION TO THE GREEN ECONOMY

2021 ◽  
Vol 2 (12) ◽  
pp. 90-94
Author(s):  
V. V. Rebrova ◽  
Keyword(s):  
Sustainable Development ◽  
Economic Benefits ◽  
Green Economy ◽  
Business Practices ◽  
Ethical Business ◽  
The Sustainable Development ◽  
Financial Condition ◽  
Public Corporations ◽  
Economic Entity ◽  
Public Corporation

The article gives the author's vision of the sustainable development of a public corporation based on the movement towards "green" growth. The results of the author's research aimed at establishing a link between the financial condition of Russian public corporations and ESG criteria are presented. This is a connection that necessitates the transition to a "green" economy at the level of an individual enterprise, not only for reasons of ethical business practices, but also because of the possibility of extracting financial and economic benefits. The article proves that the application of ESG practice leads an individual economic entity to economic and social prosperity.

scholarly journals Environmental Impacts and Attitudes of Agricultural Enterprises for Environmental Protection and Sustainable Development

Agriculture ◽  
2020 ◽  
Vol 10 (10) ◽  
pp. 440
Author(s):  
Zuzana Juríčková ◽  
Zuzana Lušňáková ◽  
Marcela Hallová ◽  
Elena Horská ◽  
Monika Hudáková
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
The Self ◽  
Enterprise Management ◽  
Ecological Stability ◽  
Chi Square ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
State Of The Environment ◽  
Lay Public

Recognising that implementing an agricultural enterprise impacts the state of the environment, its ecological stability, and the self- regulatory capabilities of ecosystems, the aim of this paper is to acquaint the professional and lay public about the attitudes of Slovakian agricultural enterprises towards environmental protection and sustainable development. The paper draws attention to present methods, techniques, and tools that enterprise management are applying for the purpose of meeting and overcoming environmental challenges. The data for this research were obtained from controlled interviews and a questionnaire survey conducted across more than 90 agricultural enterprises. Based on the data outcomes, research premises and formulated research hypotheses put forward are verified by using Friedman, Wilcoxon, Kruskal–Wallis, and Pearson chi-square tests. Discussion of the findings points out that although Slovakia is not yet one of the most polluting countries, promoting the application of environmental protection approaches for sustainable development is of the essence. The most important agriculturally related step, mitigating environmental degradation, is to promote changes in the moral values of agricultural enterprises and the society through enhanced environmental awareness and application practices.

scholarly journals Assessment of the level of economic security of forestry enterprises in the Ukrainian Polisia zone

2020 ◽  
Vol 4 (2) ◽  
pp. 52-67
Author(s):  
Larysa Cherchyk ◽  
Alexander Shubalyi ◽  
Nina Khumarova ◽  
Artur Cherchyk
Keyword(s):  
Economic Security ◽  
Forest Area ◽  
Enterprise Management ◽  
Economic Activities ◽  
Management Decisions ◽  
Additional Information ◽  
Financial Condition ◽  
Technological Base ◽  
Forest Enterprises ◽  
Security Indicators

Introduction. Under such conditions, the problem of assessing the economic security of enterprises is actualized, which is designed to identify threats that arise in the competitive environment and the internal environment of the enterprise, to identify strengths and weaknesses in the activities of the enterprise, on the basis of which management decisions are made at the strategic level, to prevent negative situations at the operational levels of enterprise management. Aim and tasks. The purpose of the study is to assessing the economic security of forest enterprises in the Ukrainian Polissya region. Objectives of the study: generalization of scientific approaches to assessing the economic security of enterprises; determination of criteria for assessing the economic security of forestry; development and testing of methods for assessing the economic security of forestry in the Ukrainian Polissya region. Results. The calculations show a high and sufficient level of economic security in the studied forestry enterprises. However, there is a decrease in financial security indicators, which requires the adoption of current and strategic management decisions to improve financial results and improve the financial condition of forestry enterprises. The main problem is the inefficient structure of exports, namely the predominance of products with low benefit and insufficient investment in the development of technical and technological base. The proposed system of criteria and indicators can be significantly expanded depending on the ability of researchers to obtain additional information about the economic activities of forestry enterprises. Conclusions. A proposed method of assessing the level of economic security of forestry enterprises, which provides for determining the compliance of the current state of the business entity development goals (desired state), provides for the use of traditional indicators covering the main areas of economic activity of forestry enterprises. It is only important that the sample of forest enterprises is formed on the basis of belonging to the common forest area, similarity of forest area and forest area of these enterprises, as well as other factors that researchers may consider essential for the choice.

scholarly journals APLIKASI DATA MINING UNTUK PERBANDINGAN MANAJEMEN LABA TERHADAP TINGKAT RESIKO INVESTASI PADA PERUSAHAAN PERBANKAN DI INDONESIA STOCK EXCHANGE

2017 ◽  
Vol 1 (1) ◽  
pp. 28
Author(s):  
Andika Prajana
Keyword(s):  
Data Mining ◽  
Rough Set Theory ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Accounting ◽  
Risk Level ◽  
Investment Risk ◽  
Financial Report ◽  
Financial Condition ◽  
Accrual Basis

The financial report is a means of communicating financial information to parties outside the corporation. The preparation of financial statements, an accrual basis was chosen because it is more rational and fair in reflecting the company's financial condition in real terms, but the other can use the accrual basis to the management to provide more flexibility in choosing accounting methods for not deviate from the rules applicable Financial Accounting Standards. In this study, comparative analysis Persistency Profit Management with Investment Risk level by applying the Application of Data Mining with Rough Set Theory in order to find a pattern or knowledge that can be used as a basis to predict what action will be performed in managing earnings management and banking conditions in company's future. 

scholarly journals SCIENTIFIC AND METHODOLOGICAL APPROACHES TO ASSESSING THE EFFECTIVENESS OF THE COMPANY'S EMPLOYEES' WORK

2001 ◽  
pp. 117-127
Author(s):  
Svetlana Demchenko ◽  
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Point Of View ◽  
Information Base ◽  
Advantages And Disadvantages ◽  
Labor Efficiency ◽  
Sustainable Economic Development ◽  
Methodological Approaches ◽  
Labor Resources

The information base of the study was the works of economists in the field of approaches to assessing the effectiveness of worker’s work. The article is devoted to the development of an algorithm for evaluating labor efficiency, taking into account the improved methodology. The hypothesis of the study is the assumption of increasing the influence of the concept of sustainable economic development on the choice of methods for evaluating the effectiveness of labor resources. Within the framework of this study, the authors consider various concepts for the study of labor efficiency, highlight the advantages and disadvantages of existing approaches and offer their own concept of evaluating labor efficiency from the point of view of the concept of sustainable development. The approbation of the author's methodology is presented on the example of a specific company.

scholarly journals The role and significance of diagnostics of the financial state of the enterprise in modern condition

2020 ◽  
pp. 5-8
Author(s):  
Tetiana PIZNIAK ◽  
Diana KHOMIAK
Keyword(s):  
Financial Analysis ◽  
Negative Impact ◽  
Enterprise Management ◽  
Analysis And Evaluation ◽  
Financial Condition ◽  
Financial Difficulties ◽  
Rational Diagnosis ◽  
Definition Of ◽  
The Right ◽  
Theoretical Foundations

Introduction. Achieving the key goals of the business object is possible through timely and rational diagnosis of the financial condition of the enterprise. To date, the company's management faces many questions to assess the financial condition. Therefore, the definition of the essence, the description of the factors of formation and the definition of ways to increase the financial result of the enterprise is one of the relevant areas of research. The purpose of the paper is to determine the theoretical foundations and practical approaches to the analysis and evaluation of the enterprise. Results. The mechanism of financial diagnostics of development and safe activity should be built in such a way that the negative impact of different types of destructive factors can be detected and quickly eliminated through regularity and verification. Assessment of a set of indicators makes it possible to identify factors that directly affect the financial condition of the enterprise and timely make the necessary management decisions to improve it. Diagnosing the financial condition and sustainability of the enterprise includes two main stages: rapid diagnosis and fundamental diagnosis. stages of the capital cycle, because financial difficulties can arise in any of them. Considering the system of factors influencing the financial condition of the enterprise, we can say that the greatest attention in the process of its management should be paid to the factors of internal influence, because these are the elements an entity can manage. Conclusion. To carry out successful activities in modern conditions of development, it is important to maintain an effective process of enterprise management, which consists in finding and making the most effective decisions and, accordingly, practical justification. Therefore, we can conclude that for a successful financial analysis of the enterprise, the right method and indicators must be chosen that can better describe the essence of the financial condition of the enterprise.

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