scholarly journals PECULIARITIES OF ACCOUNTING OF PAYMENTS TO EMPLOYEES IN THE MANAGEMENT SYSTEM OF THE ENTERPRISE ACTIVITY

Agrosvit ◽  
2021 ◽  
pp. 87
Author(s):  
I. Maksуmenko ◽  
S. Nech
Author(s):  
O.V. ANIKEEVA ◽  
A.G. IVAKHNENKO

In the paper a model of the enterprise quality management system with a linear law of management and the presence of two goals in the field of quality are presented. The results of modeling the areas of admissible values of the parameters of system properties of enterprise activity and coefficients reflecting the interaction of components of potential and organizational resistance on the example of JSC "Salyut" are presented. An approach is proposed to identify a set of admissible ranges of values of these parameters and coefficients that ensure the achievability of quality goals for industrial enterprises with a linear management law, consisting of five stages. The results of modeling purposeful management, according to the developed approach, are presented on the example of a light industry enterprise.


2021 ◽  
pp. 21-26
Author(s):  
Andrii SYSOIEV

Introduction. Controlling as a separated subject of research has emerged relatively recently. That’s why the single definition of this category haven’t been appeared yet. Different authors formulate their vision of its meaningful content and identify different intrinsic characteristics. However, very often the definition of the essence of “controlling” some scientists completely exclude the essential characteristics of this concept of other scientists. Contradictions in the meaningful content of this concept cause difficulties and misunderstandings in the process of its practical use. Therefore, on the basis of a critical analysis of the approaches of domestic, foreign scientists, and added new essential characteristics, we formulate the definition of “controlling”. The purpose of the paper is the investigation the essence of the “controlling” concept according to identified it’s essential characteristics. Results. Controlling is a system that is subject to the overall system of enterprise management — that is, it is a subsystem. Therefore, taking into account the purpose of controlling, we fully agree with Tarasyuk M.V., Kutsik P.O. and Morgun G.V. that controlling is a subsystem of a common management system. One of the principles of the enterprise strategy development is to ensure self-regulation of the enterprise activity. “Controlling” should direct the management of the company to achieve the strategy and it is not a mechanism of this self-regulation. According to scientists, controlling directly includes such management functions as planning, control, organization and coordination. Achievement of the set goals is impossible without properly formed system of the enterprise employees motivation. This function should activate the economic motivation to achieve the goals. Controlling can contain and combine elements of strategic, financial, marketing, etc. varieties of management. Also, it integrates informational and analytical support of the enterprise. Controlling establishes management accounting as part of information and analytical support. Controlling, as an element of enterprise, unit and people management, must take into account the psychological characteristics of these people in order to make the process of achieving the goals comfortable, understandable and as natural as possible. It is identificated the essential characteristics of the “Controlling”: a subsystem of a general management system; directs it (the management system) to achieve the goals of the enterprise; synthesis of all functions and types of management; support communication of all divisions, spheres and directions of the enterprise activity; takes into account the psychological aspects of behavior of people with economic consequences; formate the appropriate information and analytical support for decision-makers Conclusions. We can formulate the definition of “Controlling” according to it’s essential characteristics: a subsystem of a general management system that takes into account the psychological aspects of behavior of people with economic consequences; directs it (the management system) to achieve the goals of the enterprise through the formation of appropriate information and analytical support for decision-makers; communication of all divisions, spheres and directions of the enterprise activity; synthesis of all functions and types of management.


Author(s):  
Nadiia Reznik ◽  
Inna Podolyanko

Introduction. In the context of socio-economic transformation of particular importance is the study of the problem of labor quality management, the analysis of social factors of its growth, determination of the nature and forms of intellectual capital. At present, the availability of qualified personnel with technical skills is insufficient. The first is the need for em-ployees to have business qualities that are not only related to the technical component but also to the vision of the organiza-tion itself. The purpose of the research is to analyze practical recommendations for improving the enterprise management system and its activities based on KPI as a tool for effective management. Results. The authors argue that the KPI system is necessary for companies to understand how key performance indi-cators are in relation to goals and strategic initiatives in the long term. It is researched that when evaluating the personnel it is important to choose such indicators that can best identify the differences in the level of professional success, as a necessary prerequisite for the professional growth of employees, improving their qualification level, satisfaction, and as a result - a high quality of work is to deepen the content of work. The KPI metrics system promises employees clear goals and transpar-ent bonuses. It has been proven that the event is well-conducted, as a business evaluation of the staff can increase the efficien-cy of agricultural enterprises. Conclusions. It is proved that the system of balanced indices includes the KPIs required for each control object (structural, functional units) and the method of their evaluation. These systems or techniques form the basis for decision-making, are based on evaluating the effectiveness of the company and are aimed at achieving its strategic goals. Keywords: evaluation of enterprise activity, management system, KPI indicators, personnel policy, employee effi-ciency, business processes.


2021 ◽  
pp. 7-20
Author(s):  
И.В. Каблашова ◽  
И.В. Логунова ◽  
К.С. Кривякин ◽  
В.Н. Родионова

Введение. В статье изложены результаты теоретического исследования научных подходов к разработке методологии управления качеством наукоемких процессов в условиях внедрения цифровых стандартов деятельности предприятия. Выявлено, что разработка и внедрение цифровых стандартов является современным решением, которое позволяет обеспечить полноценное использование информационных технологий при выработке и реализации стратегических и оперативных решений с целью постоянного улучшения качества процессов и совершенствования системы управления наукоемким предприятием. Данные изменения предопределяют необходимость переосмысления некоторых положений методологии управления качеством с учетом изменений в деятельности наукоемкого предприятия при внедрении цифровых стандартов. Данные и методы. Проведенные исследования показали, что система управления качеством процессов призвана обеспечивать сбалансированность всех этапов жизненного цикла разработки и реализации новой продукции с учетом требований к качеству входов и выходов, срокам осуществления и оптимальной загрузки всех компонентов производственной мощности наукоемкого предприятия. При исследовании использовались методы эмпирического и методологического анализа, статистические методы, данные научных и аналитических публикаций по рассматриваемой проблеме, ресурсы сети интернет. Полученные результаты. Проведен анализ методологии применения процессного подхода, рекомендованного международной системой менеджмента качества и стандартами ИСО. Обосновано, что в условиях внедрения цифровых стандартов должны быть построены интеграционные модели цепочек процессов, включающих операции, выполняемые структурными подразделениями, расположенными на разных уровнях организационной структуры управления наукоемким предприятием, сформированы новые условия осуществления взаимосвязанных процессов, что обусловливает необходимость разработки новых компетенций для персонала. Сделан вывод, что для эффективной реализации механизма управления качеством процессов необходимо четко идентифицировать ответственность персонала за качество каждого процесса, организовать постоянный мониторинг и диагностику текущих параметров процессов. Ответственность за организацию мониторинга следует идентифицировать линейным руководителям, а ответственность за своевременную корректировку процесса - на непосредственных исполнителей процессов. Предложен методический подход к обеспечению вовлеченности персонала в деятельность по проявлению цифровых инициатив для улучшения качества процессов, что позволит обеспечить повышение эффективности и производительности наукоемкого предприятия с учетом стратегических целей в области управления качеством. Заключение. Сформулированные решения по внедрению изменений в механизме управления качеством процессов при внедрении цифровых стандартов деятельности наукоемкого предприятия определяют необходимость разработки цифровой модели реализации процессов по этапам жизненного цикла создания новой продукции. При этом приоритетными вопросами являются изменение управления цепочками процессов и содержания трудовой деятельности персонала, что непосредственно влияет на эффективность работы наукоемкого предприятия. Introduction. The article presents the results of a theoretical study of scientific approaches to the development of a methodology for quality management of knowledge-intensive processes in the context of the introduction of digital standards of enterprise activity. It is revealed that the development and implementation of digital standards is a modern solution that allows for the full use of information technologies in the development and implementation of strategic and operational decisions in order to continuously improve the quality of processes and improve the management system of a knowledge-intensive enterprise. These changes determine the need to rethink some provisions of the quality management methodology, taking into account changes in the activities of a knowledge-intensive enterprise when implementing digital standards. Data and methods. The conducted research has shown that the process quality management system is designed to ensure a balance of all stages of the life cycle of the development and implementation of new products, taking into account the requirements for the quality of inputs and outputs, the timing of implementation and optimal utilization of all components of the production capacity of a high-tech enterprise. The research used methods of empirical and methodological analysis, statistical methods, data from scientific and analytical publications on the problem under consideration, and Internet resources. The results obtained. The methodology of the process approach application recommended by the international quality management system and ISO standards is analyzed. It is proved that in the conditions of digital standards implementation, integration models of process chains should be built, including operations performed by structural divisions located at different levels of the organizational structure of the management of a knowledge-intensive enterprise, new conditions for the implementation of interrelated processes should be formed, which makes it necessary to develop new competencies for personnel. It is concluded that for the effective implementation of the process quality management mechanism, it is necessary to clearly identify the responsibility of personnel for the quality of each process, to organize constant monitoring and diagnostics of the current process parameters. The responsibility for organizing monitoring should be identified to line managers, and the responsibility for timely process adjustments should be assigned to the direct executors of the processes. A methodological approach is proposed to ensure the involvement of personnel in the development of digital initiatives to improve the quality of processes, which will ensure an increase in the efficiency and productivity of a knowledge-intensive enterprise, taking into account the strategic goals in the field of quality management. Conclusion. The formulated decisions on the implementation of changes in the process quality management mechanism when implementing digital standards for the activities of a high-tech enterprise determine the need to develop a digital model for the implementation of processes at the stages of the life cycle of creating new products. At the same time, the priority issues are changing the management of the process chains and the content of the staff's work, which directly affects the efficiency of the knowledge-intensive enterprise.


2021 ◽  
Vol 4 (2) ◽  
pp. 248-267
Author(s):  
Lubоv Lipych ◽  
Оksаnа Khilukhа ◽  
Myroslava Kushnir ◽  
Ivаnnа Mаtviichuk

Topicality. Thе predisposition to сrіsіs sіtuаtіons of hotеl enterprises, whісh are thе mаіn іnfrаstruсtural сomponеnt of the hospitality industry in Ukraine, іs hіghеr, сompаrеd to othеr types of economic activity. Thе сurrеnt сrіsіs сondіtіons, саusеd by СOVІD-19 pandemic, wаr іn Eаstеrn Ukrаіnе аnd thе decline of thе fіnаnсіаl аnd есonomіс systеm, led to the case that most hotel enterprises are in a very difficult situation, and some of them are even on the verge of bankruptcy. The necessity to adapt quickly to the changes and to offer the consumers new approaches to business development, innovative methods and technologies of service delivery, new services and new products in compliance with all safety standards and appropriate quality requires from hotel еntеrprіsеs to form an effective anti-crisis management system. Thе aim and methods. The aim of this аrtісlе іs to develop the recommendations for thе anti-сrіsіs mаnаgеmеnt systеm improvement of thе hotеl еntеrprіsе, taking into account the stage of its life cycle, the index of diversification potential, and the level of the system of anti-crisis management development. To achieve this aim such methods are used: theoretical generalization, analysis and synthesis; statistical; economic and mathematical modeling, and graphic. Rеsults. Іt іs еstаblіshеd thаt the еffісіеnсy of the hotеl enterprise ovеrсomіng thе сrіsіs situations dеpеnds on іts аbіlіty in quick adaptation to new operating conditions and moving to thе provіsіon of nеw advanced sеrvісеs or thе іntroduсtіon of the nеw typе of асtіvіty. Durіng thе сrіsіs mаny еntеrprіsеs аrе dеvеlopіng the strаtеgy of dіvеrsіfісаtіon, whісh саn bе an еffесtіvе tасtісs for some short tеrm, or morе fundаmеntаl strаtеgy for thе mеdіum аnd long tеrm pеrіod. Thе hotеl enterprises are forced to rеnеw the sеrvісеs аnd produсts, dіstrіbutіon сhаnnеls, dеlіvеry mеthods аnd mаrkеtіng strаtеgy сonstаntly, thеrеforе, the dіvеrsіfісаtіon of their асtіvіty should bе a pаrt of thе anti-сrіsіs enterprise mаnаgеmеnt systеm. Conclusions and discussions. The effесtіvе anti-сrіsіs mаnаgеmеnt provides thе nееd to dеtеrmіne thе lеvеl of its systеm dеvеlopmеnt, thе аssеssmеnt of thе іndеx of thе hotеl еntеrprіsе dіvеrsіfісаtіon potеntіаl, thе formаtіon of the mаtrіx of dіvеrsіfісаtіon strаtеgy сhoісе аnd thе mесhаnіsm for іts іmplеmеntаtіon. Thе prасtісаl sіgnіfісаnсе of this rеsеаrсh іs in the anti-crisis management system, bаsеd on thе dіvеrsіfісаtіon strаtеgy, whісh аllows to mаkе аdеquаtе dесіsіons on strаtеgіс plаnnіng of thе hotеl enterprise activity іn сondіtіons of іnstаbіlіty.


2017 ◽  
pp. 145-155
Author(s):  
Petro Kutsyk ◽  
Svitlana Holovatska

The article summarizes the key aspects of controlling. It is considered as a system of separate elements of management functions. The factors of its development are determined. The procedures of their implementation are analysed. The methodical bases of controlling estimation in the management system are investigated. A number of conditions for the indicators of its efficiency are substantiated. Quantitative and qualitative indicators of the effectiveness of its functioning are systematized. The validity of the effectiveness of the controlling, on the basis of the results of changes in the management system, and the enterprise activity indicators after its introduction have been substantiated.


2016 ◽  
Vol 22 ◽  
pp. 328
Author(s):  
Joseph Aloi ◽  
Jagdeesh Ullal ◽  
Paul Chidester ◽  
Amy Henderson ◽  
Robby Booth ◽  
...  

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