scholarly journals THEORETICAL BASES OF MECHANISMS OF STRUCTURING OF A SUBSYSTEM OF PLANNING AND CONTROL OF OPERATING SYSTEM OF THE ORGANIZATION

Author(s):  
Yelyzaveta Snitko ◽  
Yevhenia Zavhorodnia

The article discusses the theoretical foundations of the structuring mechanism for the planning and control subsystem of the organization's operating system. In the operating management system, the system acts as the object of management, planning and control subsystem is the subject of management. The author's algorithm for constructing of mechanism planning and control subsystem (PCS) of the operating system (OS) of the organization is proposed. This mechanism represents a scientifically grounded trajectory of its development. The core of the mechanism for constructing the PCS OS of the organization is the PCS reengineering model on the basis of which the structuring of the processes occurring in the PCS OS is carried out. The PCS OS reengineering model is considered as the subordination of three components to be studied in the organization: formation of the OS development concept; diagnostics of the state of the PCS OS; simulation of PCS OS. Formation of the OS development concept is the definition of the main parameters of the OS PCS activity, but their formulation is an important role in the further development of the OS PCS. Diagnostics of the organization's PCS OS operation includes the determination of evaluative features, the choice of methods for their measurement and characterization of these features according to certain principles, assessment of the identified deviations from standard, generally accepted values. Reengineering PCS OS is a process of identifying management tasks that are not at all solved in PCS OS or are being solved poorly. The PCS OS model of an organization based on reengineering consists of several blocks. The input receives information about the conceptual (methodological) parameters of the OS, there are the goal, the strategy and the policy for the development of the OS, as well as promising programs for the development of the OS. These parameters are the vision of the operational management and top management of the organization of the current market situation, demand on products and other important indicators. The OS development program can contain both general and specific areas of activity. The final stage of structuring is the formation of functional tasks for managing the OS PCS. The stages of implementation of the PCS reengineering model in the OS are analyzed as well as indicators for assessing the implementation results, the assessment algorithm, possible scenarios and reverse actions based on the results of implementation are considered.

Author(s):  
D.L. Roke

The growth in horticultural and some industrial development in selected areas of Northland has led to a need for more specific and careful planning and control of limited resources in a number of major catchments. The potential irrigation demands for horhculture comprise over 60% of Northland's potential water requirements. By contrast, farm water supply needs are only 11% of these needs. Because of their importance to the Northland economy, and in the legislation these needs are given a high priority in water resource management planning. Land uses, including pastoral farming, require careful operation to reduce diffuse sources of pollution.


2005 ◽  
Vol 12 (4) ◽  
pp. 313-329 ◽  
Author(s):  
Irene M. Herremans ◽  
Robert G. Isaac

Author(s):  
Olena PODOLIANCHUK

The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.


2018 ◽  
Vol 14 (4) ◽  
pp. 86-92
Author(s):  
V. Gavriliuk ◽  
T. Gavriliuk

The Object of the Study. The correlation of class and stratification approaches in Soviet and post-Soviet sociology.The Subject of the Study. New working class in Russian sociological discourse.The Purpose of the Study. The objectives are to substantiate the necessity of actualizing of the class approach in the study of modern Russian society social structure; identifying the signs of a new working class.The Main Provisions of the Article. In accordance with Marxist ideology, in Soviet sociology a working class was regarded as a protagonist of social change and a center of attraction for the forces of social change. The contemporary integration of workers into the capitalist system, the transition to the economy of the sixth order, the defeat of socialism, the global transition to a postindustrial society require to comprehend the «working question» from a new prospective. The authors actualize the problem of revealing the content and structure of the «new working class», traditional and actual methods of its theoretical conceptualization. The features of class and stratification approaches to the allocation of the working class in the structure of society have been studied. It has been shown that the excessive specification of criteria, non-critical declarative positioning of the middle class into the basis of the Russian society structure, led to a high degree of uncertainty in the model of the social structure of the Russian society of the early XXI century. The author's definition of the concept of a new working class has been given. Defining “the new working class of modern Russia”, we mean a group of employees in all spheres of material production and services whose content and nature of work are routinized and segmented; not participating in management and not having the property rights to the enterprise in which they work. Most of the times, these are workers without higher education. Power and control in the organization do not belong to them, their degree of freedom and authority in organizational structures are limited, they do not influence on the planning and control of labor


2019 ◽  
Vol 27 (1) ◽  
pp. 1-8
Author(s):  
Sezen Korkulu ◽  
Krisztián Bóna

Lot-sizing has an increased attention in recent years. In the area of production planning and control, this trend has given rise to the development of lot-sizing models that considers sustainability issues besides the optimization of total operational cost. The study is based on tertiary study that is ensured to analyze the total work have been published. The research was conducted by the definition of appropriate keywords for understanding sustainability issues and ergonomics as a social component in lot-sizing. The paper at hand attempts to understand the development of sustainability issues in lot-sizing and ergonomics as a social component in lot-sizing. We observe that studies focusing on all three dimensions of sustainability are comparatively scarce. However, only a few of the studies have been covered the social sustainability aspect. It is observed that studies addressing ergonomics issues are scarce, and more focus is required on the social sustainability impacts along the supply chain and lot-sizing. Most of ergonomic assessment covered relaxation allowance and energy expenditure rate, OWAS, NIOSH and another consideration about ergonomic lot-sizing is the motion types investigated by authors which were picking, storing as a lifting and carrying motions and did not covered pushing, pulling, bending and other hand motions which have positive relationship with work related musculoskeletal disorders. Finally, we propose future directions to extend research on the ergonomics in lot-sizing.


1968 ◽  
Vol 23 (3) ◽  
pp. 563
Author(s):  
John L. O'Donnell ◽  
Richard M. Lynch

1936 ◽  
Vol 99 (2) ◽  
pp. 401
Author(s):  
H. C. ◽  
A. G. H. Dent

1979 ◽  
Vol 30 (2) ◽  
pp. 105
Author(s):  
P. Doyle ◽  
I. Fenwick ◽  
G. P. Savage

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