scholarly journals A New Look at the Classification of Non-current Tangible Assets During a Crisis

2021 ◽  
Vol 25 (1) ◽  
pp. 46-51
Author(s):  
Alla Hnatiuk ◽  
Keyword(s):  
Management System ◽  
Economic Benefits ◽  
Enterprise Management ◽  
Economic Entity ◽  
Tangible Assets ◽  
Fixed Assets ◽  
Enterprise Management System ◽  
And Control

Annotation. Introduction. Creation of an efficient property management system is one of the main problems for the enterprise management system. The effectiveness of such a system is directly determined by the quality of information used for management. Among the tasks, which an economic entity faces, a special place is occupied by the classification of objects of accounting. Financial and tax indicators depend on its solution at a particular enterprise. In order to properly organize the economic activity of an enterprise, it is needed to know what funds it has and in what these funds are invested (placed). Therefore, the division of enterprise resources into separate groups is necessary to understand and summarize the accounting information used for financial statements. Purpose. To ensure the usefulness of information on the availability of non-current tangible assets, which is provided to users in the way of classification, the article defines the qualitative characteristics of the classification of non-current tangible assets (relevance, objectivity, reliability, content, comparison) and studies their essence. Results. The research suggests a critical assessment of existing approaches to the criteria for grouping non-current tangible assets in order to define differences between them. This has made it possible to clarify the content of the criteria for recognizing non-current tangible assets as assets of the enterprise (criteria of economic benefit, value reliability, and control). This clarification deepens the understanding of the nature of non-current tangible assets as objects of accounting. Conclusions. The research has investigated the classification of non-current tangible assets from the normative-legal and scientific points of view. It has summarized the criteria applied in accordance with domestic and foreign legislation for the classification of non-current tangible assets. The research has substantiated the importance of improving the existing classification of such assets for accounting purposes. The research has also improved classification of non-current tangible assets according to the following criteria: the ability to bring economic benefits (long-term, immature) and the method of use in the production process (consumed, fruitful), which will significantly improve the structuring of enterprise assets. Keywords: classification; resources; criteria; non-current tangible assets; fixed assets; long-term biological assets.

CLASSIFICATION OF PRODUCTION RISKS OF AN INDUSTRIAL ENTERPRISE

2021 ◽  
pp. 26-30
Author(s):  
V. F. Bezjazychnyi ◽  
E. V. Kiselev ◽  
V. A. Troshkin
Keyword(s):  
Risk Management ◽  
Management System ◽  
Industrial Enterprise ◽  
Management Systems ◽  
Enterprise Management ◽  
Industrial Enterprises ◽  
Main Production ◽  
Enterprise Management System ◽  
Production Risks

Improvement of modern management systems for industrial enterprises involves the active use of risk management methods that are accompanied by their activities. Issues of production risks and their place in the General enterprise management system are discussed in the article. There is a classification of the main production risks and possible risk management methods applicable in the activities of an industrial enterprise.

Risk Management in Quality Management System: Economic Content and Classification of Risks

2017 ◽  
Vol 2017 (6) ◽  
pp. 143-167
Author(s):  
Tatyana Sviyazova
Keyword(s):  
Risk Management ◽  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
International Standards ◽  
Enterprise Management ◽  
Enterprise Management System ◽  
The One ◽  
Definition Of

The paper aims to study the nature of risk management in the context of quality management system. Through historical and logical methods of research, we analyze the stages of formation and development of ideas about risk and its impact to economic activity. We consider different definitions of risks that were formulated by economists and presented in international standards, and analyze key moments which characterize the economic content of risk. Based on the considered approaches we propose the author’s definition of risk. Further, attention is paid to different risk classifications, and we analyze most known approaches to risk classification. As an alternative approach, we propose an authorial classification of risks based on key processes of the organization’s quality management system. The consideration of risks by the quality management allows, on the one hand, to integrate risk management into the existing enterprise management system, on the other hand, to react more effectively to possible changes and to use a unified management mechanism. The results of the research can be applied in practice to improve the quality management system of organizations in various business areas and to form a risk management system within the organization.

scholarly journals Industrial Enterprise Management System in the Context of Innovative Development: Scientific and Practical Aspects of Assessment

2021 ◽  
Vol 2 (48) ◽  
pp. 169-180
Author(s):  
V. I. Chobitok ◽  
◽  
T. M. Shelest ◽  
Keyword(s):  
Management System ◽  
Industrial Enterprise ◽  
Enterprise Management ◽  
Innovative Development ◽  
Industrial Enterprises ◽  
Economic Support ◽  
And Performance ◽  
Enterprise Management System ◽  
Effective Development

The article is aimed at forming scientific and practical aspects of assessing the industrial enterprise management system in the context of innovative development. The research results show that creating an effective management system for the innovation-oriented development of industrial enterprises is aimed at stimulating them to become flexible and obtain long-term resilience to environmental factors for both the shorter and longer term. These features help industrial enterprises transform, face qualitative changes, and adapt to various external impulses. A method of assessing the industrial enterprise management system in the context of innovative development is suggested, which includes the following stages: preparatory stage; information stage; analytical stage; research stage; recommendation stage. The effective development of domestic industrial enterprises directly depends on the formation of a management system, which is assessed in the following areas: financial and economic support; long-term staffing; management and performance support; organizational and production support; information and analytical support. As a result of the study, integrated indices of the industrial enterprise management system for 2015–2019 were calculated. They showed that dynamic digitalization of the economy requires the industrial enterprises management to form innovative development guidelines in order to increase the competitiveness of industrial enterprises.

Commodity Coding Research and Application of Ceramic E-Commerce Platform

2013 ◽  
Vol 397-400 ◽  
pp. 2685-2688
Author(s):  
Fu Bao He ◽  
Yi Lai Zhang ◽  
Tong Jun Guo ◽  
Hong Chen
Keyword(s):  
Management System ◽  
Management Systems ◽  
Enterprise Management ◽  
Service Platform ◽  
Distribution Management ◽  
Enterprise Management System ◽  
Seamless Connection ◽  
Coding Rules ◽  
Automatic Coding

This paper formulates the commodity coding rules based on the commodities classification of the existing ceramic E-commerce platform, and completes coding the existing ceramic commodities of the platform and automatic coding when add new commodity or modify commodity according to the rules. This can facilitate the unified management to the commodities of the ceramic E-commerce platform greatly, and can be well realize seamless connection with the enterprise management system related to the commodities of the informatization integrated service platform for ceramic enterprises, let the enterprise management system can connect both inside and outside freely and share resources with the e-commerce platform. Finally, uses the commodity code in commodity searching, supply the lack purchasing of ceramic kit, distribution management systems of the ceramic e-commerce platform and quick searching and statistics according to the classification in commodities of the background.

Economic-Mathematical Modeling in the Enterprise Management System

2018 ◽  
pp. 122-131
Author(s):  
Vyacheslav Danilin ◽  
◽  
Andrey Pleshchynski ◽  
Alexander Stavchikov ◽  
Dmitry Zhdanov ◽  
...  
Keyword(s):  
Mathematical Modeling ◽  
Management System ◽  
Enterprise Management ◽  
Enterprise Management System

INCREASING THE EFFICIENCY OF MANAGERIAL DECISION THROUGH THE IMPLEMENTATION OF A BUILT-IN QUALITY SYSTEM

2020 ◽  
Vol 1 (11) ◽  
pp. 54-59
Author(s):  
E. S. GUROVA ◽  
◽  
E. P. ZNAMENSKAYA ◽  
Keyword(s):  
Quality Management ◽  
Management System ◽  
Quality System ◽  
Enterprise Management ◽  
Management Decision ◽  
Managerial Decision ◽  
High Quality ◽  
Supporting System ◽  
Enterprise Management System

The article considers one of the important criteria for improving the enterprise management system – making a high-quality management decision. This criterion affects the development of the organization's management system. The proposed method, using the implementation of the built-in quality system, will increase the number of high-quality decisions made, increase the ability of the management system to adapt to external changes, and contribute to the formation of a self-supporting system by using the internal reserves of the organization.

CREATING A CORPORATE PROJECT MANAGEMENT SYSTEM IN AN ORGANIZATION

2020 ◽  
Vol 2 (7) ◽  
pp. 49-54
Author(s):  
E. G. ERLYGINA ◽  
◽  
I. I. SAVEL’EV ◽  
Keyword(s):  
Project Management ◽  
Management System ◽  
Enterprise Management ◽  
Leadership Position ◽  
Project Approach ◽  
Project Management System ◽  
Strategic Process

Project approach in enterprise management is an important aspect in the company s performance which allows maintaining the company's leadership position in its field of activity. In this regard, the corporate project management system is an effective tool for managing the company's activities. The paper presents a possible typology of organizational projects, defines the place of project management in the strategic process of the organization. The classification of projects by main areas of activity is given. The problems of the project management system are considered and measures are developed to eliminate counteractions when implementing a corporate project management system.

Sign in / Sign up

Export Citation Format

Share Document