scholarly journals FORMATION OF ALTERNATIVES FOR STRATEGIC MANAGEMENT OF FINANCIAL SUPPORT OF AN AGRICULTURAL ENTERPRISE IN MODERN BUSINESS CONDITIONS

Agrosvit ◽  
2021 ◽  
pp. 63
Author(s):  
V. Khodakyvskyy ◽  
M. Mysevych ◽  
D. Matviychuk ◽  
A. Palamarchuk
Keyword(s):  
Strategic Management ◽  
Financial Support ◽  
Agricultural Enterprise ◽  
Modern Business ◽  
Business Conditions

EVOLUTION OF SCIENTIFIC THOUGHT ABOUT THE ESSENCE OF DEPRECIATION AND ITS SIGNIFICANCE IN THE DEPRECIATION POLICY OF THE ENTERPRISE

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 264-269
Author(s):  
Larysa OVOD ◽  
Keyword(s):  
Strategic Management ◽  
Classical Approach ◽  
Market Conditions ◽  
New Approach ◽  
Fixed Assets ◽  
Investment Resource ◽  
Modern Business ◽  
Business Conditions ◽  
The Cost

The article examines the economic category of “depreciation” in the works of scientists and regulations: different positions, approaches, concepts, aspects and options. The main shortcomings about the role of depreciation in modern business conditions are emphasized: 1) neglect of the importance of the process of depreciation of fixed assets in the enterprise; 2) mixing the concepts of “depreciation”, “depreciation deductions”, “wear”; 3) appropriation of depreciation of functions not peculiar to it. There are eight main positions in the works of scientists about the economic essence of depreciation, but none of these positions corresponds to the role of depreciation in modern conditions. The main approaches to the interpretation of depreciation by scientists are as follows: 1) depreciation – a monetary expression of depreciation of fixed assets; 2) depreciation – the process of transferring the cost of depreciation of fixed assets to the cost of production; 3) depreciation – the method of accounting; 4) depreciation – an investment resource and a means of accumulating funds for further renewal of means of labor. The variety of approaches to the interpretation of the term “depreciation” made it possible to systematize and combine certain approaches in the concept of depreciation. The main conceptual and specific approaches the author considers the legislative, classical, including economic and accounting, as well as tax. The classical approach is based on the concept of depreciation and impairment of fixed assets, reimbursement of their value and reproduction. Based on the analysis of concepts and aspects of depreciation, a new approach to determining the nature of depreciation under market conditions has been formed.. Today, depreciation of fixed assets is an interactive tool for strategic management and optimization of the tax potential of the enterprise

scholarly journals Business analysis of the financial support for organic production in Montenegro – technological and organizational aspects

2018 ◽  
Vol 170 ◽  
pp. 01001 ◽  
Author(s):  
Boban Melović ◽  
Vladimir Đurišić ◽  
Sunčica Rogić
Keyword(s):  
Financial Support ◽  
Field Research ◽  
Critical Factor ◽  
Organic Production ◽  
Financial Resources ◽  
Technological Aspect ◽  
Advanced Technologies ◽  
Business Analysis ◽  
Modern Business ◽  
Business Conditions

This paper is exploring the importance of financial support for the development of organic production in Montenegro, based both on organizational and technological aspect. Empirical research as the base of this paper treats problems of financing this activity, the results showed that direct positive correlation exists between financing conditions and level of development of organic production, especially taking into account the use of contemporary technologies. Additionally, this is first field research of financing organic producers in Montenegro. The sample covered 18.6% of the total number of producers. One of the aims of this research is comparative analysis of financial support of international funds on one side and commercial banks on the other side. Namely, in modern business conditions imply the use of advanced technologies that require significant financial resources, therefore, financing conditions represent a critical factor of development of this area in Montenegro.

Integration of the concept of lean manufacturing and digital technologies of high-tech enterprises in modern conditions

2020 ◽  
pp. 105-113
Author(s):  
Н.С. Хорошавина ◽  
М.С. Абрашкин
Keyword(s):  
Lean Manufacturing ◽  
Process Management ◽  
Business Processes ◽  
Digital Technologies ◽  
Balance Of Power ◽  
Global Market ◽  
High Tech ◽  
Successful Implementation ◽  
Modern Business ◽  
Business Conditions

Цифровые технологии существенно влияют на мировой рынок, внося коррективы в расстановку сил на нем. Используемые ранее подходы к управлению бизнес-процессами становятся не актуальными в современных условиях. Без цифровизации наукоемкие производства будут не способны выдержать конкурентную борьбу, и вынуждены будут уйти с рынка. В то же время современные условия хозяйствования диктуют необходимость постоянного совершенствования бизнес-процессов наукоемких предприятий, их оптимизации. Данные принципы являются основой концепции бережливое производство, реализация которых становится более эффективной при условии использования цифровых технологий. В статье рассмотрены вопросы интеграции концепции бережливое производство и цифровых технологий на наукоемких предприятиях. Показан пример успешной реализации принципов данной концепции с использованием цифровых подходов к оптимизации бизнес-процессов наукоемкого производства. В современных условиях важнейшим активом любого предприятия, в том числе и наукоемкого производства, являются данные. Реализация принципов бережливого производства требует обработки значительного объема информации. Цифровые технологии позволяют анализировать информационные потоки в режиме реального времени, моделировать бизнес-процессы и тем самым, способствуют более качественному и оперативному принятию решений по оптимизации бизнес-процессов наукоемких производств. Только объединив принципы концепции бережливое производство и возможности, которые дает цифровизация, наукоемкие предприятия смогут не просто удержать свои конкурентные позиции на рынке, но и перейти на более качественный уровень своего развития. Digital technologies significantly affect the global market, making adjustments to the balance of power in it. Previously used approaches to business process management are no longer relevant in modern conditions. Without digitalization, high-tech industries will not be able to withstand competition and will be forced to leave the market. At the same time, modern business conditions dictate the need to constantly improve the business processes of high-tech enterprises and optimize them. These principles are the basis of the concept of lean manufacturing, the implementation of which becomes more effective when using digital technologies. The article deals with the integration of the concept of lean manufacturing and digital technologies in high-tech enterprises. An example of successful implementation of the principles of this concept using digital approaches to optimizing business processes in high-tech production is shown. In modern conditions, the most important asset of any.

scholarly journals Recommendations for diagnosing the cash flows at the enterprise

2021 ◽  
Vol 11/3 (-) ◽  
pp. 37-40
Author(s):  
Liubov HANAS ◽  
Marta ADAMIV
Keyword(s):  
Mutual Exclusion ◽  
Cash Flows ◽  
Sources Of Information ◽  
Management Tools ◽  
Sound Sequence ◽  
Modern Business ◽  
Business Conditions ◽  
Business Structures ◽  
Adequate Management ◽  
Current Stage

Introduction. The current stage of functioning of domestic business structures shows the exacerbation of the deficit of different types of resources for their activities. Today the solvency of a large number of businesses is particularly critical. In such circumstances, there is a need to find progressive and effective management tools and technologies that will provide comprehensive, accurate and timely information about the cash state of the enterprises in order to make adequate management decisions. In view of all the above, it can be argued that the diagnosis of cash flows of the enterprise is a necessary component of management in modern business conditions. The purpose of the paper is to develop a unified and logically sound sequence of diagnosing cash flows of the enterprise. Results. The results of the conducted research allowed to offer a unified sequence of diagnosing cash flows at the enterprise, which is based on the following stages: formation of information base for diagnosing cash flows; determining cash flows by type; estimating cash flows based on calculating indicators of uniformity, synchronicity, balance, liquidity, sufficiency; monitoring the diagnosis of cash flows and finding possible causes of deficiencies; development of recommendations to eliminate the shortcomings of diagnosing cash flows of the enterprise. It has been established that a number of principles should be taken into account when selecting diagnostic indicators, namely: purposefulness, dynamism, complexity, representativeness, efficiency, functionality, avoidance of mutual exclusion, interconnection. The main sources of information for diagnosing cash flows of the enterprise are various forms of financial and management statements, accounts, agreements and more. Conclusions. The main advantages of the developed sequence of diagnosing cash flows at the enterprise is that it allows to evaluate the most representative indicators that determine the uniformity, synchronicity, balance, liquidity, cash flow adequacy and more. Based on the calculations, you can diagnose the state of cash flows and, if necessary, develop effective measures to eliminate identified discrepancies.

scholarly journals Strategic company management in the digital business environment

2018 ◽  
Vol 26 (3-4) ◽  
pp. 82-91
Author(s):  
Mykola Gennadiyovych Nikolaev
Keyword(s):  
Strategic Management ◽  
Industrial Revolution ◽  
Design Method ◽  
Business Environment ◽  
Future Research ◽  
Digital Environment ◽  
Doing Business ◽  
Analysis And Synthesis ◽  
Modern Business ◽  
The Impact

Purpose – to analyze strategic company management in the digital business environment. Design/Method/Approach. General scientific methods are applied: systematization, comparison, generalization, analysis, and synthesis. Findings. The essence of strategic management and its significance to a company has been analyzed. The relationship between strategic company management and digital business environment has been elucidated. Basic trends for doing business in the digital environment have been defined. Theoretical implications. Theoretical significance of the research is in the advancement of opinion on the strategic company management in digital business environment. Practical implications. The practical value of the research is in the possibility of applying the results obtained by both international and domestic companies for strategic management in the digital business environment that emerged as a result of the Fourth industrial revolution. Originality/Value. The main trends of modern business in the digital environment have been identified. The choice of strategies of multinational companies has been identified, as well as the areas of their application in digital business environment. Research limitations/Future research. The prospects for further research are to study the strategic management of international companies and analyze the impact of digital business environment on their development. Paper type – theoretical.

scholarly journals THE INFLUENCE OF PUBLIC AUTHORITIES OF THE CONSTITUENT ENTITIES OF THE RUSSIAN FEDERATION ON THE DEVELOPMENT OF INDUSTRIAL ENTERPRISES AND CORPORATIONS

2020 ◽  
Vol 20 (4) ◽  
pp. 135-143
Author(s):  
O.V. Loginovskiy ◽  
◽  
A.S. Khaldin ◽  
A.A. Shinkarev ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Practical Experience ◽  
International Markets ◽  
State Regulation ◽  
Public Authorities ◽  
Industrial Enterprises ◽  
Modern Business ◽  
Business Conditions ◽  
The Russian Federation ◽  
Theoretical Developments

It is shown that in connection with the ongoing financial and economic crises in the world, as well as a sharp aggravation of competition in the international markets of industrial products and a number of other factors, the issues of increasing the efficiency of industrial enterprises and corporations in the regions of the country need a more comprehensive and comprehensively thought-out justifica-tion. Purpose of the study. It is advisable to develop a set of scientific provisions and recommenda-tions for the analysis of the activities of industrial enterprises in the regions, which would contribute to the purposeful development of the economy of the constituent entities of the Russian Federation in modern business conditions. Materials and methods. The materials and methods used are out-lined by the content of theoretical developments and practical experience obtained in the process of researching the development of the economy and industry of the regions of the Russian Federation. Results. The list of scientific provisions and recommendations for increasing the effectiveness of the influence of state authorities of the constituent entities of the Russian Federation on the develop-ment of industry and economy of the country's regions has been substantiated. The composition of methods of state regulation in the economy and industry of the regions is presented, a list of the main tasks of the industrial and economic block for state authorities of the constituent entities of the Russian Federation, as well as the functions and mechanisms of their implementation, is pre-sented. Conclusion. The development of the economy and industry of the regions of Russia should be carried out using the scientific provisions and recommendations presented in this article, which will allow, when forming management decisions, to take into account factors and justifications that were often unused before.

scholarly journals Recruitment and selection of human resources and organizational creativity in small and medium-sized enterprises

2020 ◽  
Vol 12 (1) ◽  
pp. 11-34
Author(s):  
Iva Klepić ◽  
Mirela Mabić ◽  
Danijela Madžar
Keyword(s):  
Human Resources ◽  
Global Competition ◽  
Organizational Creativity ◽  
Top Managers ◽  
Survival And Development ◽  
Modern Business ◽  
Basic Objective ◽  
Business Conditions ◽  
Recruitment And Selection ◽  
Selection Of

In modern business conditions, human resources have become the most important resource of enterprises, and many authors point out that this is especially true for SMEs, in which, due to their specificity, human resources create a competitive advantage of the company and affect its survival and development. SMEs are faced with a strong, global competition of large enterprises and in order to survive and grow in the market, they must find specific strengths within themselves, develop and use them. Creativity is one of the most powerful tools that enable SMEs competitiveness, survival and development in the market. The basic objective of this research is to determine whether there is a correlation between recruitment and selection of human resources and organizational creativity in SMEs. The survey was conducted in SMEs in the Federation of B&H in 2019. An original questionnaire was created for the research, which collected the opinion of top managers on the recruitment and selection of human resources and organizational creativity in small and medium-sized enterprises. Data have been analysed using IBM SPSS Statistic 25.0. From the statistical procedures, the following were used: Shapiro-Wilk's test, Pearson's coefficient of correlation, Mann-Whitney U test and t-test for independent samples. The results of the survey showed that there is a correlation between the recruitment and selection of human resources and organizational creativity in SMEs and that there are differences in the correlation between the recruitment and selection of human resources and organizational creativity in the enterprises in terms of their size.

COST MANAGEMENT OF AN ECONOMIC ENTITY IN A MODERN BUSINESS CONDITIONS

2021 ◽  
Vol 2 (2) ◽  
pp. 38-44
Author(s):  
D. S. SHLYCHKOV ◽  
Keyword(s):  
Cost Management ◽  
Coal Industry ◽  
Economic Conditions ◽  
Economic Entity ◽  
Modern Business ◽  
Modern Economic ◽  
Business Conditions ◽  
Material Values ◽  
The Cost ◽  
Price Offer

The costs of the organization are the assets of the organization, including material values, labor re-sources, which transfer their value to finished products, work, services. In modern economic conditions of economic activity of an economic entity, the simple assignment of costs to the cost of production has lost its significance. This is due to the fact that it is necessary to satisfy the request of the end consumer through a price offer for the product, as well as the request of the state through the payment of taxes to the treasury. Consequently, management is required to implement measures to manage the costs of an economic entity. This article discusses the question of what methods can be used to implement cost management, and in addition, it presents a basic conceptual model for managing production processes of an economic entity and a model of a production cost management system using the example of the coal industry.

scholarly journals Organizational commitment of employees as a result of job satisfaction

2021 ◽  
Vol 9 (1) ◽  
pp. 16-24
Author(s):  
Đurđijana Ilić-Koderman
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Human Resources ◽  
Organizational Behavior ◽  
Valuable Resource ◽  
Organizational Goals ◽  
Modern Business ◽  
Business Conditions ◽  
To Come ◽  
Relationship Of

In modern business conditions, human resources are the most valuable resource that enables the realization and maintenance of the competitive advantage of the organization. Given this statement, it is not surprising why in recent decades in professional and academic circles there is a growing interest in researching issues of how to improve, retain and motivate employees to invest their maximum efforts in achieving organizational goals. As companies are both capital and labor intensive, it is easy to come to the conclusion that depending on the degree of motivation and commitment of employees to the realization of organizational goals, the realization of the above-mentioned imperative also depends on it. In other words, the degree to which employees identify with their organization depends on how motivated they will be to achieve its goals and to participate in improving its efficiency. This means that organizational commitment is becoming one of the key determinants of the success of 21st century organizations. Generally speaking, job satisfaction is an attitude that manifests in the workplace as individual behavior of the employee and can have an impact on the organization and organizational behavior. Job satisfaction encourages employees to increase performance and commitment to the organization, while reducing absenteeism and increasing interest in the profession, and it is of immeasurable importance to pay attention to the cause-and-effect relationship of job satisfaction and organizational commitment.

scholarly journals FINANCING AGRICULTURAL ENTERPRISES AS A SPECIAL PROCESS

2021 ◽  
Vol 10 (34) ◽  
Author(s):  
L.V KISLITSYNA ◽  
◽  
B.V MAXIMOV ◽  
Keyword(s):  
Interest Rates ◽  
Financial Support ◽  
Debt Financing ◽  
Special Role ◽  
Industrial Complex ◽  
Agricultural Activities ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Special Process

One of the priority strategic tasks of state policy is the formation of an effective competitive agro-industrial production, which becomes possible if there is the necessary financial support for agricultural enterprises. The financing process in this case is the basis for solving this problem. The article examines the process of financing an agricultural enterprise as a special process that includes financial support and the use of capital. Financial support plays a special role for an agricultural enterprise, since the use of capital is predetermined by the specifics of the activity. One of the ways to finance the agro-industrial complex is self-financing, this allows you to cover current costs, but in the long term does not allow you to increase profits due to an increase in cost. It is economically justified to use debt financing. The peculiarities of agricultural activities lead to the need for financial support from the state. The article discusses the most relevant form of support, namely, subsidizing interest rates on loans.

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