scholarly journals DECISION-MAKING IN THE MANAGEMENT OF THE TAX AUTHORITIES ON THE BASIS OF INTEGRATED PERFORMANCE INDICATORS

2019 ◽  
pp. 32-40
Author(s):  
Oleksandr Redych
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Goal Setting ◽  
Economic Efficiency ◽  
Performance Indicators ◽  
Productivity Cost ◽  
Managerial Decisions ◽  
Integral Convolution ◽  
Key Indicators ◽  
Integrated Performance

The paper highlights the results of applying the methodology of integral convolution of key indicators of economic efficiency of territorial subdivisions of the tax authority of the state: results of tax collection, productivity, cost, dynamics of indicators. The criteria for grouping of territorial tax divisions according to the values of the indicator of effectiveness for the purpose of making tactical and strategic management decisions are formed. The paper formulates recommendations on the use of the proposed approach in goal- setting when making managerial decisions based on the "sigma" management.

scholarly journals Adoption of management decisions based on programming methods as a subgroup of methods for optimizing performance indicators

2019 ◽  
Vol 4 (9) ◽  
pp. 34-44
Author(s):  
А. Тебекин ◽  
A. Tebekin
Keyword(s):  
Decision Making ◽  
Performance Indicators ◽  
Management Decision ◽  
Management Decisions ◽  
General Classification ◽  
Managerial Decisions ◽  
Management Decision Making ◽  
First Time

The author's classification of management decision-making methods, including twenty-five classes of methods, is presented for the first time. As part of the general classification of management decision-making methods, the role and place of a group of methods for making managerial decisions based on the optimization of performance indicators was demonstrated. In the group of methods for making managerial decisions based on the optimization of performance indicators, a subgroup of programming methods (linear, nonlinear and dynamic) is considered in detail. The features of use and application are shown when making managerial decisions of a subgroup of programming methods.

Does gender specific decision making exist?

2015 ◽  
Vol 10 (1) ◽  
pp. 47-65 ◽  
Author(s):  
María del Mar Alonso-Almeida ◽  
Kerstin Bremser
Keyword(s):  
Decision Making ◽  
Leadership Development ◽  
Strategic Management ◽  
Organizational Performance ◽  
Geographic Area ◽  
Strategic Choices ◽  
Management Decisions ◽  
Content Type ◽  
Managerial Decisions ◽  
Travel Agencies

Purpose – The purpose of this paper is to explore management decisions during the ongoing financial crisis from a gender perspective. Design/methodology/approach – An empirical analysis was conducted using a sample of 132 personal surveys involving managers of independent small travel agencies. Findings were extracted using a logistic regression analysis. Findings – This paper finds some significant gender differences in strategic management decisions in crisis times and in strategic choices. Nevertheless, no differences were found in organizational performance. Research limitations/implications – The research covers travel agencies in Madrid, Spain. Thus, findings might be restricted to this specific sector or geographic area. Practical implications – The findings provide useful empirical evidence for leadership development and strategic management that will enhance leadership effectiveness from a gender viewpoint and facilitate advances in women business management theory. Originality/value – This paper compares strategic managerial decisions in crisis times from a gender viewpoint and analyzes their impact on performance. According to our knowledge no study has currently been found that analyzes decision making in companies led by women and contrasts their actions to those taken by men faced with an identical situation.

scholarly journals Essential Strategic Management Accounting Tools Used for Making Investment Decisions at Enterprises in EU

2018 ◽  
Vol 5 (3-4) ◽  
pp. 50-56 ◽  
Author(s):  
Nadiya Pylypiv ◽  
Iryna Pіatnychuk
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Management Accounting ◽  
Information Provision ◽  
Decision Making Process ◽  
Successful Implementation ◽  
Capital Investments ◽  
Investment Activity ◽  
Managerial Decisions ◽  
Strategic Management Accounting

Slow current modernization reforms in the economic sector have significantly weakened the competitiveness of enterprises in EU; therefore, there is a great need for new tools in the managerial decision-making process. Information provision of the decision-making process on expediency of investment activity in the form of capital investments is formed within thelimits of strategic management accounting. In the research except for various analytical methods (analysis, synthesis, comparison, grouping, etc.) a “decisions tree” method is used for choosinga reasonable solution. In the study, strategic management accounting has been defined as a separate kind of management accounting, which involves generation of high-quality information. Certain tools may be applied within it for the decisions made by managers, based on established business partnership with successful implementation of business strategy. Five most widespread groups of tools of strategic management accounting are cost accounting; planning, monitoringand evaluation of effectiveness; strategic decisions; competitor accounting; customer accounting.It is recommended to complete the list of instruments integrated within the five groupsby a separate group – a specific category of supplier accounting that would contribute to the generation of more complete and qualitative information provision for the process of making managerial decisions on the appropriateness of capital investments in the investment activityof the enterprise in EU. The research made it possible to reach the following conclusions. Important components should be taken into account in order to fulfil strategic management accountingof the company in a proper way. Those are data sources choice, collecting and processing of information, choice of instruments of strategic management accounting, formation of internal regulation of strategic management accounting, development and supply of accountingand analytical information; process of solutions development, and the choice, which canprovide generation of necessary information for competitive managerial decisions made by managers. Application of advanced tools for strategic management accounting, which give information to meet issues related to the characteristics of consumers, competitors, suppliers, project costs, assessment of investment feasibility in the project, is caused by the necessity of competitive decision-making with the help of the above-offered decisions tree tool usage

Strategic Management Accounting

2021 ◽  
pp. 1-29
Author(s):  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Dana Maria (Oprea) Constantin ◽  
Cristian Marian Barbu ◽  
Mihaela Stefan Hint
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Management Accounting ◽  
Decision Making Process ◽  
Managerial Decisions ◽  
Strategic Management Accounting ◽  
Management Accountants ◽  
The World ◽  
Methodological Approaches ◽  
Managerial Level

This chapter deals with some dimensions of strategic management accounting, including the instruments with which they operate and interconnect in order to make managerial decisions. The main objectives of this chapter are to present the general approaches of the concept of strategic management accounting, the dimensions of the application of strategic management accounting, and the strategic tools used by companies in establishing strategies and making decisions. Based on the specialized literature, the authors present the most significant theoretical-methodological approaches to strategic management accounting, the participation of management accountants in the decision-making process, the tools used by strategic management accounting. All aspects presented by the authors are based on existing literature, university studies, and specialized literature from around the world. The chapter concludes with the conclusions of the authors regarding the dimensions and implications of using the specific tools of strategic management accounting for decision making at managerial level.

scholarly journals The Signs and Priniciples of Goal Setting as a Specific Kind of Activity

2016 ◽  
Vol 9 (36) ◽  
pp. 420-428
Author(s):  
Lujza Jurkovičová ◽  
Natalya Kubiniy ◽  
Tamila Kosovilka ◽  
Viktoria Marhitich
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Economic System ◽  
Goal Setting ◽  
Specific Kind ◽  
Characteristic Features ◽  
The Individual ◽  
The Relationship ◽  
Qualitative Characteristics

Abstract The article is devoted to identifying the characteristics and principles of goal setting as part of the strategic management of the economic system. The article determines principles and characteristic features of goal setting as an activity. The authors propose the relationship between the individual and the principles of qualitative characteristics of goal-setting, which allows the process of management and decision-making to enhance the effectiveness of goal-setting characteristics through the activation of specific principles.

scholarly journals Elaboration of Balance-Optimization in Economic and Mathematical Model of Development of a Large Municipal Unit: Real Experience

2019 ◽  
pp. 2258-2276
Author(s):  
Alexander S. Novoselov ◽  
Alexey E. Kovalev ◽  
Egor A. Gaiduk ◽  
Gagik M. Mkrtchyan
Keyword(s):  
Mathematical Model ◽  
Sustainable Development ◽  
Economic Development ◽  
Dynamic Programming ◽  
Performance Indicators ◽  
Economic Information ◽  
Managerial Decisions ◽  
Key Indicators ◽  
Municipal Level ◽  
Method Of Dynamic Programming

The objective of the study is to develop a balance-optimizing economic and mathematical model which enables predicting steady and sustainable development of a large municipal unit. Using the method of dynamic programming introduced by Richard Bellman, the authors worked out the economic and mathematical model for optimizing the key indicators of soсial and economic development of a municipal unit. The model used and predicted indicators included in the list of the key performance indicators of municipal unit authorities. There is an analysis of the results of applying the model for a large municipal unit — Novosibirsk. The calculations made by the authors indicate that the model may work with actual economic information and may be used for predicting and making managerial decisions at a municipal level

scholarly journals Determination of Performance Indicators for Warehouse Evaluation: A Case of Medium Sized Warehouses in Nakuru Town

2021 ◽  
Vol 5 (2) ◽  
pp. 32-38
Author(s):  
Chepkonga Phyllis
Keyword(s):  
Decision Making ◽  
Performance Indicators ◽  
Management Decision ◽  
Data Collection Instrument ◽  
Management Decision Making ◽  
Research Findings ◽  
Productivity Process ◽  
Key Indicators ◽  
Warehouse Operations

Evaluation of warehouse processes is required for decision making purposes and the improvement of warehouse operations. To evaluate warehouse processes, it is essential to identify key indicators in the warehouse operations. This research was intended to identify the significant indicators of warehouse performance that would support management decision making on the improvement of warehouse operations. In this research 20 indicators were identified in four warehouse activities based on Frazelle model. The most important indicators in each warehouse were then determined. The study was conducted through a descriptive design using a survey of 3 medium warehouses in Nakuru. The study employed purposive sampling to select the sample and sample elements. The sample size of 10 warehouse management officers were used in the study. Structured questionnaire was adopted as data collection instrument. The research findings indicated that most important performance indicators for receiving is productivity, for storage is space utilization, for order picking is cycle time and for shipping is productivity. Process improvement steps were proposed based on benchmarking among warehouses handling similar goods. It was noted that different types of warehouses require different indicators. The study concluded that measurement of warehouse processes is important and enables operations improvements and cost reduction. Keywords: Warehouse procedures, warehouse performance, warehouse improvement, medium sized warehouses, Nakuru town, Kenya

DECISION-MAKING ON INVESTMENT OF IT-INNOVATION BASED ON FUZZY EXPERT INFORMATION

2018 ◽  
pp. 103-111
Author(s):  
Olga Olegovna Eremenko ◽  
Lyubov Borisovna Aminul ◽  
Elena Vitalievna Chertina
Keyword(s):  
Decision Making ◽  
Individual Characteristics ◽  
Production Model ◽  
Investment Management ◽  
It Projects ◽  
Product Model ◽  
Project Cost ◽  
Reasoning System ◽  
Managerial Decisions ◽  
The Individual

The subject of the research is the process of making managerial decisions for innovative IT projects investing. The paper focuses on the new approach to decision making on investing innovative IT projects using expert survey in a fuzzy reasoning system. As input information, expert estimates of projects have been aggregated into six indicators having a linguistic description of the individual characteristics of the project type "high", "medium", and "low". The task of decision making investing has been formalized and the term-set of the output variable Des has been defined: to invest 50-75% of the project cost; to invest 20-50% of the project cost; to invest 10-20% of the project cost; to send the project for revision; to turn down investing project. The fuzzy product model of making investment management decisions has been developed; it adequately describes the process of investment management. The expediency of using constructed production model on a practical example is shown.

The theoretical background for the effective development of beef raising

2020 ◽  
Vol 18 (9) ◽  
pp. 1738-1749
Author(s):  
N.L. Titov ◽  
M.M. Nizamutdinov ◽  
G.S. Klychova
Keyword(s):  
Beef Cattle ◽  
Economic Efficiency ◽  
Performance Indicators ◽  
Theoretical Basis ◽  
Theoretical Background ◽  
Theory And Practice ◽  
Cattle Breeding ◽  
Cattle Industry ◽  
Effective Development ◽  
Cattle Husbandry

Subject. This article explores the theoretical basis of the economic efficiency of production and classifies the performance figures of beef cattle husbandry. Objectives. The article aims to define a system of indicators of beef cattle husbandry economic efficiency. Methods. For the study, we used a comparative analysis. Conclusions and Relevance. To assess the economic efficiency of agriculture production, it is necessary to use a set of indicators by beef cattle breeding sub-sector. The system of economic performance indicators of production needs to be transformed into a summarizing indicator. The results of the study can be applied in the theory and practice of determining the economic efficiency of the beef cattle industry.

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