scholarly journals ФІНАНСОВІ АСПЕКТИ УПРАВЛІННЯ ЕКСПОРТНО-ІМПОРТНИМИ ОПЕРАЦІЯМИ ПІДПРИЄМСТВ

2021 ◽  
pp. 56-66
Author(s):  
Ганна Сергіївна Ліхоносова ◽  
Владислав Миколайович Маджар
Keyword(s):  
Internal Control ◽  
External Environment ◽  
Practical Significance ◽  
Foreign Markets ◽  
Effective Mechanism ◽  
Economic Relations ◽  
Management Measures ◽  
The Subject ◽  
Practical Recommendations ◽  
Comprehensive Study

Formulation of the problem. Export-import operations significantly determine the specifics of brewing enterprises, the conditions of their operation, as the level of uncertainty, risk, the need to compete with international beer tycoons, enterprises need to be able to adapt to the ever-changing external economic situation, especially in quarantine restrictions. To survive enterprises need to correctly define their strategy and tactics of behavior in foreign markets, to systematically analyze the external environment and timely apply appropriate management measures. The aim of the research is to analyze the export opportunities and organization of brewery export-import operations, to identify the main problems in this process, to develop practical recommendations for improving the management of these operations. The subject of the research is the financial aspects of the management of export-import operations of the brewery. The methods of the research: observation, economic-statistical, logical and comparative analysis, grouping, generalization and classification, system and structural approaches. The statement of basic materials. The article reveals the peculiarities of the organization of export-import operations at PJSC "ABINBEV EFES UKRAINE", evaluates and analyzes the parameters of export-import activities of the brewing enterprise, evaluates the effectiveness of export-import operations at the enterprise, identifies areas for improving export-import management. measures to intensify export activities and internal control over the process of export-import operations of PJSC "ABINBEV EFES UKRAINE". The practical significance of the research lies in the possibility of applying the developed proposals and recommendations in order to improve the financial aspects of the management of export-import operations of the brewery. Conclusions and perspectives of further research. The proposed measures to intensify the export-import activities of the brewery include the introduction of software, the use of the JIT concept, the rationalization of the warehousing process, the intensification of the department of foreign economic relations, etc. Among the measures proposed for implementation by the Department of Foreign Economic Relations of the brewing enterprise – a comprehensive study to improve efficiency and expand foreign economic activity of the enterprise, substantiation of areas for improving the management system and planning of export-import operations of the enterprise. It is established that the conquest of competitive positions by the Ukrainian brewing enterprise is possible due to ensuring high quality beer, sale of elite beers at a low price compared to European and world prices, areas of activation are also closely related to the development of sales network, an effective mechanism to stimulate beer sales under quarantine restrictions

scholarly journals PROGRAM FOR THE DEVELOPMENT OF A FRANCHISE BUSINESS NETWORK ON THE MARKET

2021 ◽  
Vol 6 (200) ◽  
pp. 35-42
Author(s):  
M.A. Bogatova ◽  
Keyword(s):  
Economic Growth ◽  
Practical Significance ◽  
Business Networks ◽  
Action Program ◽  
Effective Management ◽  
Business Network ◽  
Russian Economy ◽  
Management Measures ◽  
The Subject ◽  
Step Program

The franchise model is currently the most profitable, fast-growing business format that ensures the economic growth of the regional and Russian economy. The subject of the study was the program for the development of a franchise business network in the market. The purpose of this study is to develop effective management measures to expand the use of franchise relations in business networks. The use of the author's approach allowed to build a step-by-step program for scaling a ready-made partner business and increase the level of transparency of franchise relations. The practical significance lies in the development of a set of practical steps within the framework of the implementation of the action program to enhance the use of franchising in the Russian economy, which will increase the number of new participants in franchise systems.

Barriers to the process of the internationalisation of micro, small and medium-sized enterprises

2021 ◽  
Vol 66 (9) ◽  
pp. 17-31
Author(s):  
Agnieszka Majka ◽  
Katarzyna Puchalska
Keyword(s):  
Foreign Capital ◽  
Negative Impact ◽  
External Environment ◽  
Target Market ◽  
Comparison Analysis ◽  
Foreign Markets ◽  
Scientific Publications ◽  
Industry Sector ◽  
The Subject ◽  
Internal Barriers

Enterprises entering foreign markets are confronted with many barriers of a different nature, depending on the industry sector, offered products, the target market and other factors. The level of difficulty in overcoming a given barrier may also vary. The aim of the study was to identify and discuss the internal and external barriers experienced by micro, small and medium-sized enterprises (SME) in Podkarpackie Voivodship in their process of internationalisation and to assess the perceived level of the related difficulties. The article provides a synthetic review of domestic and foreign scientific publications on the subject. The Kruskal- Wallis test was used and a multiple comparison analysis was performed to evaluate the significance of the differences in the perceived level of difficulties relating to the occurrence of barriers. The authors’ research of 194 SMEs with foreign capital, carried out in Podkarpackie Voivodship in the second half of 2019, demonstrated that among the most serious barriers to internationalisation are limitations and difficulties arising from the external environment which the enterprises operate in. SMEs also recognised some internal barriers, although their negative impact on the process of internationalisation seemed to be of less importance than that resulting from external constraints.

scholarly journals THE USE OF SPECIAL PROPERTIES OF COLOR IN THE DESIGN-PROJECTING OF PRODUCTS

2021 ◽  
pp. 41-50
Author(s):  
N. V. Ostapenko ◽  
V. O. Musienko ◽  
M. M. Rubanka ◽  
A. O. Avramenko ◽  
V. I. Vlasenko
Keyword(s):  
Short Wave ◽  
Practical Significance ◽  
Foreign Markets ◽  
New Developments ◽  
Emotional Perception ◽  
Color Range ◽  
General Scientific ◽  
Analytical System ◽  
Effective Use ◽  
Practical Recommendations

The purpose of the article is to analyze the influence of the properties of the range of colors (long-wave, medium-wave, and short-wave) on a person`s feelings, his or her psycho-emotional perception, and consider these features in the design-projecting of jewelry. Also, to create further prospects for expanding the consumption of such jewelry in both domestic and foreign markets. Methodology. To conduct research, a set of general scientific approaches was used, in particular: visual-analytical, system-informational, modern methods of analysis of mechanical systems, and the method of classifications. Results. The features of the influence of color properties on the psycho-emotional perception of every person have been revealed. The designs of jewelry have been developed using some specific color ranges that will create an attractive, festive atmosphere, to identify a wider and more effective application of these features. Scientific novelty. Specific features of the influence of color and a certain color range on the formation of the appropriate psycho-emotional mood of a person have been identified, which must be considered in the design-projecting of jewelry. The variants of effective use of special properties of the color range of an enamel covering have been proposed to increase the consumers` interest in new developments of jewelry in both domestic and foreign markets. Practical significance. Practical recommendations and options for using the appropriate color range of enamel covering that can create certain psycho-emotional feelings (good mood, creative inspiration, passivity, indifference, aggression, etc.) have been proposed to extend the application of enamel coverings in the creation and development of various types of jewelry.

Concerning the abuse of power by an official

2020 ◽  
pp. 103-110
Author(s):  
Ihor Oheruk
Keyword(s):  
Criminal Code ◽  
Comprehensive Analysis ◽  
Practical Significance ◽  
Abuse Of Power ◽  
Government Functions ◽  
Analysis And Synthesis ◽  
The Status ◽  
The Subject ◽  
Criminal Legislation ◽  
Logical Semantic

Purpose. The purpose of the work is to analyze the application of the second and third parts of Article 3692 of the Criminal Code of Ukraine to officials in the context, that defines them by the Criminal Code of Ukraine in the note to Article 364 of the Criminal Code of Ukraine. Methodology. The methodology includes a comprehensive analysis and synthesis of the available scientific and theoretical material and the formulation of relevant conclusions and recommendations. In the course of the study, the following methods of scientific knowledge were used: terminological, logical-semantic, system-structural, logical-normative. Results: in the course of research the cause of criminalization of such act as "abuse of power" is considered, the subject of the specified criminal act which has the features of "an official" in the context, that defines it by the note to Article 364 of the Criminal Code of Ukraine is analyzed and the main ways of committing criminal acts, that are provided for in this article of the Criminal Code of Ukraine are identified. Originality. The study found, that one of the key conditions for the opportunity to influence officials, that are authorized to perform government or local self-government functions, is the position held by the official and the related opportunities. Therefore, taking into account the opinion of the scientists, that the subject of crimes, that are provided for by the second and third parts of Article 3692 is special, the peculiarities of which is the cumulative feature, that denotes, that such person is not endowed with the status of an official, well-founded need to specify the criminal legislation of Ukraine in terms of the application the second and third parts of Article 3692 of the Criminal code of Ukraine concerning officials in the context, that defines them by the criminal legislation of Ukraine in the note to Article 364 of the Criminal Code of Ukraine. Practical significance. The research results can be used in lawmaking in the improvement of anti-corruption legislation.

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.

BASIC ASPECTS OF THE FISCAL POLICY OF THE STATE IN THE SUBJECT OF THE RUSSIAN FEDERATION

2020 ◽  
Vol 1 (6) ◽  
pp. 4-7
Author(s):  
B. Kh. ALIYEV ◽  
Keyword(s):  
Fiscal Policy ◽  
Russian Federation ◽  
Economic Management ◽  
Financial Flows ◽  
Constituent Entity ◽  
Current State ◽  
Management Measures ◽  
The Subject ◽  
The Russian Federation ◽  
The Republic

The article examines the current state of the fiscal policy of the constituent entity of the Russian Federation, which is a combination of diverse economic management measures based on the distribution and redistribution of financial flows. The analysis of fiscal policy on the example of the subject of the Russian Federation (Republic of Dagestan). The article outlines the problematic issues of the tax policy of the Republic of Dagestan and suggests ways to overcome the identified problems.

Optimization of Preparation of Civil Case for Trial

2020 ◽  
Vol 2 ◽  
pp. 24-31
Author(s):  
N. V. Alekseeva ◽  
◽  
L. N. Pavlova ◽  
Keyword(s):  
Legal Regulation ◽  
Practical Significance ◽  
The Real ◽  
Civil Case ◽  
Practical Recommendations

The article is devoted to the issue of increasing the efficiency and achieving the real practical significance of the stage of preparation of a civil case for trial in civil and arbitration proceedings. The authors draw conclusions about the need for widespread use at this stage of the obligation as a means of legal regulation and more stringent structuring and regulation of training. Practical recommendations for improving procedural legislation in terms of regulation of this stage are offered.

Influence of ethical groups on regional policy (on the example of the Republic of Kalmykia)

2020 ◽  
pp. 81-92
Author(s):  
D. Naranova
Keyword(s):  
Ethnic Groups ◽  
Russian Federation ◽  
Regional Policy ◽  
Statistical Data ◽  
Practical Significance ◽  
Political Processes ◽  
Theoretical Significance ◽  
The Subject ◽  
The Russian Federation ◽  
The Republic

To consider the main directions and extent of influence of ethical groups on political processes in the Republic of Kalmykia.The authors analyzed scientific research on the ethnic identity of the Kalmyk people, as well as media materials and statistical data on the cause and effect of the influence of ethnic groups on regional policy. Seven key areas of influence of the Kalmyks, as a titular nation, on political processes in the region, including through the formation of an ethnic majority among senior positions in the authorities of the subject of the Russian Federation, were identified. The theoretical significance of the study is due to the complex systematization of facts about the influence of the ethnodominating nation of the Republic of Kalmykia on political processes in the region. The practical significance is expressed in the proposal of specific recommendations for partial stabilization of the situation in the Republic.

ORGANIZATIONAL AND LEGAL DISTRIBUTION OF FINANCIAL RESOURCES THE UNITED TERRITORIAL COMMUNITY IN THE CONTEXT OF SECURITY CONDITIONS

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 310-314
Author(s):  
Volodymyr GEVKO ◽  
Keyword(s):  
Economic Policy ◽  
Local Governments ◽  
Economic Security ◽  
Financial Resources ◽  
Local Authorities ◽  
Rural Residents ◽  
Economic Relations ◽  
Balanced Development ◽  
Budget Decentralization ◽  
Comprehensive Study

In modern transformational conditions, the formation of Ukrainian statehood with the choice of the European course of urgency is gaining the issue of budget decentralization, where the key figures are the efficiency of local governments. In this regard, there is a problem of optimal redistribution of financial resources and powers of local authorities, which today are the main and most relevant for improving the efficiency of the budget system as a whole, because the effectiveness of socio-economic policy and its economic security directly depend on rational built and balanced system of economic relations, a clear redistribution of financial resources and flexibility of ways to use them. The article conducts a comprehensive study the mechanism of distribution financial resources the united territorial community in the context of security. The system of management balanced development the united territorial community on the basis of application of safety conditions is substantiated. It is proposed to consider the distribution of budget funds in the territorial community depending on the area, the number of rural residents and the actual income of village (settlement) for the relevant period. Two projects of algorithm calculation the budget with separation of main stages are formed.

Strategies and mechanisms for the effective functioning of the internal control and audit system in vertically integrated systems (for example, Fosun Pharma)

2021 ◽  
pp. 16-27
Author(s):  
Tatyana Petrovna Krivetskaya ◽  
Ge Chunting ◽  
Zhou Jincheng
Keyword(s):  
Internal Control ◽  
Medical Industry ◽  
Integrated Systems ◽  
Effective Mechanism ◽  
Audit System ◽  
Effective Functioning

The article discusses the issues of internal control and audit of a vertically integrated company in the medical industry, identifies ways to improve the effective mechanism of the company in vertically integrated systems, internal control and audit systems.

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