scholarly journals Profitability of the Enterprise and Ways to Increase It

2021 ◽  
Vol 10 (525) ◽  
pp. 261-266
Author(s):  
O. S. Brahina ◽  
◽  
S. I. Buhenko ◽  
M. H. Pavlus ◽  
◽  
...  
Keyword(s):  
Net Income ◽  
Total Income ◽  
Factors Influencing ◽  
Informational Basis ◽  
Factors Of Influence ◽  
Main Factors ◽  
The Difference ◽  
Definition Of ◽  
Financial Result ◽  
Additional Product

The object of research of the article is the profit of enterprise and ways to increase it. The scholars’ opinions on the definition of «enterprise profit» were analyzed and the main approaches to its understanding are formed. According to the specified approaches, profit can be figured as follows: a monetary expression of part of the value of an additional product; net income of the entrepreneur from the invested capital; the difference between total income and total expenses; positive financial result of enterprise. According to the study, the definition of the concept of «profit» is formed and the essence of its meaning together with main functions is disclosed. The article discusses the theoretical aspects of increasing the profitability of enterprise, examines the factors of influence. Among the main factors influencing profits can be identified two groups: factors that do not depend on the activities of the enterprise (external); factors within the competence of enterprises (internal). The enterprise’s strategies related to profit are analyzed. The profitability of enterprise is an indicator that directly determines the final result of the activity of any enterprise. Increasing the profitability is one of the main goals of the management of any enterprise. There are many methods of increasing profitability, each enterprise chooses the most advantageous and convenient for itself, some of the methods are discussed in this article. The methodological and informational basis for the study of profitability of enterprise and ways to increase it are special and methodical literature by foreign and domestic authors, statistics of the Ministry of Statistics of Ukraine, periodic and reference literature; accounting, statistical, and operational reporting.

scholarly journals METHODOLOGICAL APPROACH TO DETERMINING THE MAIN FACTORS FOR THE DEVELOPMENT OF CREATIVE THINKING IN STUDENTS OF CREATIVE PROFESSIONS

2021 ◽  
Vol 14 (2) ◽  
pp. 391-404
Author(s):  
Myroslav Kryshtanovych ◽  
Svitlana Kryshtanovych ◽  
Liudmyla Stepanenko ◽  
Yuliіa Brodiuk ◽  
Alina Fast
Keyword(s):  
Historical Development ◽  
Creative Thinking ◽  
Methodological Approach ◽  
Educational Institutions ◽  
Key Factors ◽  
Factors Influencing ◽  
Expert Analysis ◽  
The Subject ◽  
Factors Of Influence ◽  
Main Factors

The phenomenon of a person’s creative thinking, as well as the mechanisms of its development,are in the problematic field of research of numerous scientists for many centuries. The relevance of these problems was reinforced in many respects by the desire of a person to understand his capabilities, to use them in order to create a comfortable environment around him. Interest in this problem at this stage of socio-historical development has its own special features.The questions that are raised in the study are what factors have the most significant influence on the development of creative thinking in students of creative professions. The main purpose of the article is to determine and compile the key factors for the development of creative thinking in students of creative professions as the main guarantee of their success. To do this, we have applied the methodology of the graph connections between the main factors, which will allow us to form a methodological approach to the hierarchical ordering of the most important factors in the development of creative thinking in students of creative professions as the main guarantee of their success. The subject of the research is the factors of influence on the creative thinking of students of creative specialties. The results of the study led to the formation of the key factors influencing the development of creative thinking among students of creative professions through expert analysis and a survey of specialists in this field and literature. The practical value of the study is to determine the key factors of influence on the development of creative thinking in students and the possibility of using the proposed methodological approach, in particular. The study has limitations and they consist because the process of determining the key factors for the development of creative thinking in students of creative professions took place only considering the specifics of the activities of educational institutions in Ukraine.

scholarly journals FACTOR ANALYSIS OF THE FINANCIAL ACTIVITY OF KOZYATYNSKY MEAT PLANT: ROLE IN DETERMINING THE FINANCIAL STRATEGY

2021 ◽  
Author(s):  
Oksana Adler ◽  
Anastasia Korol
Keyword(s):  
Factor Analysis ◽  
Development Strategy ◽  
Economic Activity ◽  
Net Income ◽  
Financial Strategy ◽  
Financial Condition ◽  
Products Analysis ◽  
Promising Area ◽  
Main Factors ◽  
Definition Of

The article discusses factor analysis of a financial condition of the enterprise is carried out and the general estimation of efficiency of its economic and economic activity is carried out. A general assessment of the efficiency of economic and economic “Kozyatyn Meat Factory” was made, namely the dynamics of profit, cost, net income and net financial result for the period 2017-2019 were monitored. An analysis of changes in return on assets, equity and fixed capital, current liquidity ratios, solvency, financial debt and independence of the enterprise is also presented. The analysis made it possible to conclude on the current financial condition of the enterprise, as well as to determine the main factors that will determine the further strategy of its development. Also in addition, it is established that the definition of the financial strategy of the enterprise can be based only on the analysis of its economic activity, in particular a system of indicators that will establish the current situation of the main financial indicators of “Kozyatyn Meat Plant”, their dynamics for a certain period. In connection with the specifics of the enterprise, we believe that the main indicators that determine the further financial strategy of its development are indicators of the company's profit, as well as indicators of its sales within the industry and market. To this end, a factor analysis of the company's profit from the main factors of sales of its products; analysis of indicators of efficiency of use of fixed assets; analyze the dynamics of production of marketable products of the enterprise within the industry. According to the results of the analysis, it is established that today the company uses a financial strategy that can ensure the adaptation of the enterprise to environmental conditions, reduces the risks of work - that is, the stabilization strategy. In this regard, the next step for the company is to focus its efforts on expanding its market position, is a promising area to choose a financial development strategy that will increase the efficiency of the company - its financial results.

scholarly journals Colostrum production of Alentejano and Large-White × Landrace sows: consumption, passive immunity and mortality of piglets

2015 ◽  
Vol 13 (4) ◽  
pp. e0611 ◽  
Author(s):  
Rui Charneca ◽  
Maria J. Vila-Viçosa ◽  
Paulo Infante ◽  
José Nunes ◽  
Jean Le Dividich
Keyword(s):  
Birth Weight ◽  
Mortality Rate ◽  
Immunoglobulin G ◽  
Passive Immunization ◽  
Passive Immunity ◽  
Large White ◽  
Factors Influencing ◽  
Main Factors ◽  
Piglet Mortality ◽  
The Difference

<p>Colostrum production and composition of 45 Alentejano (AL) and 45 crossed (Large–White × Landrace, LL) sows together with consumption and passive immunization of piglets, were evaluated. Piglets were weighed at birth, 24h, and 21 and 28 days of age. Colostrum was collected, chemically analysed and immunoglobulin G (IgG) determined. On piglets, serum IgG concentrations were determined at 2d and 28d of age. Alentejano piglets consumed 19% less colostrum than LL piglets (267 <em>vs</em> 328 g; <em>p</em>&lt;0.001), but when adjusted for birth weight, the difference between genotypes was not significant (<em>p</em>=0.891). Alentejano sows produced less colostrum (1985±139 g <em>vs</em> 3761±139 g, <em>p</em>&lt;0.001) than LL sows, even after adjustment for litter birth weight. IgG concentrations were higher in AL colostrum at 12 h and 36 h after the onset of farrowing. They were higher in AL than in LL piglets (<em>p</em>=0.025) and higher at 2d than at 28d of age (<em>p&lt;</em>0.001). Mortality rate of piglets until d21 post–farrowing was higher in AL genotype (27% <em>vs</em> 16.1%, <em>p</em>&lt;0.001). In both genotypes main factors influencing piglet mortality were birth weight and colostrum intake (g/kg birth weight). Higher mortality in AL than in LL genotype was attributable to the higher proportion (28.7% <em>vs</em> 11.6%, <em>p</em>&lt;0.001) of light piglets. It is concluded that for similar birth weight, both AL and LL piglets have a similar ability to ingest colostrum and that AL sows are less able to produce colostrum than LL sows. IgG concentrations of colostrum and of piglets serum were higher in AL than in LL genotype.</p>

scholarly journals FACTORS INFLUENCING THE REGIONAL CONCENTRATION OF INNOVATIVE PROCESSES IN UKRAINE

2020 ◽  
Vol 7 (1) ◽  
pp. 42-51
Author(s):  
Morhachov Illia
Keyword(s):  
Weak Link ◽  
Engineering Research ◽  
Industrial Enterprises ◽  
Innovation Infrastructure ◽  
Factors Influencing ◽  
Engineering Organizations ◽  
Regional Concentration ◽  
Regional Location ◽  
The Difference ◽  
Definition Of

The object of the research is the process of regional concentration of engineering organizations in Ukraine. The article discusses one of the reasons for the regional concentration of factors of production of Ukrainian organizations of the sphere of engineering. Research methodology is based on the definition of the difference by the module of the specific gravity of the distribution by regions of the factor and the result of its influence. If the corresponding difference is not minimal, then there is a weak link between the investigated factors. It is justified the hypothesis that an important reason for the regional concentration of factors of activity of organizations in the sphere of engineering is social, as well as scientific and technological and innovation infrastructure. As a result of the research, it was revealed that the regional location of industrial enterprises in Ukraine is not the main reason for the regional concentration of Ukrainian organizations in the engineering sphere. Customers and performers of project documentation interact without any problems even being in different regions of the country.

scholarly journals SCIENTIFIC APPROACHES TO THE CLASSIFICATION OF INNOVATIONS OF CREDIT INSTITUTIONS

2020 ◽  
pp. 155-162
Author(s):  
Natalia Mikolaivna Chiipesh ◽  
Keyword(s):  
Financial Services ◽  
Scientific Literature ◽  
Total Income ◽  
Theoretical Approaches ◽  
Main Factors ◽  
Definition Of ◽  
Implementation Of Innovations ◽  
The Impact ◽  
Credit Institutions

Abstract.Сredit institution is an important component of the country’s financial market, and lending is one of the priority places, as income from its implementation is the main share of the total income of the financial institution.Today, credit institutions are actively involved in the process of digitalization of the financial services market, developing new products for their customers. One of the main factors of successful lending is the introduction of innovations in the process of providing services by credit institutions. Therefore, it becomes important to study the areas of innovation of credit institutions, deepening the theoretical and methodological provisionsfor studying their nature, typesandfeatures of developmentand implementation of innovations in the work.The articles explore theoretical approaches to the definition of "innovation", "financial innovation". Credit innovation is singled out as a separate economic category.A study of the available in the scientific literature defined the concept of "credit innovation" asthe main object. It is analyzed that innovations in the credit services market are the result of effective innovation. It is determinedthat during scientific classes the attention of researchers is paid to the study of various aspects of credit institution’s innovations, but currently there is no generally accepted classification of creditinnovations. With this in mind, the article formulates and groups the classification features of credit innovations, namely by time, by reasons of origin, by scope, by the impact of innovation on consumer behavior, by scope, by research, by the pace of implementation, the effectiveness, efficiency and depth of changes. On these grounds, the types of innovations of credit institutions are identified and their significance is substantiated.

scholarly journals Reference Services in the Libraries of the Republic of Cameroon: Current State, Problems and Prospects

Bibliosphere ◽  
2021 ◽  
pp. 45-50
Author(s):  
J. Zemengue
Keyword(s):  
Great Benefit ◽  
Research Issues ◽  
Reference Services ◽  
Current State ◽  
Factors Influencing ◽  
Future Improvement ◽  
Reference Service ◽  
Main Factors ◽  
The Republic ◽  
Definition Of

The reference services in Cameroonian libraries are lagging in the exercise of their activities. Thus, this study raises the problem of the organization and functioning of reference services in the libraries of Cameroon. The purpose of the research is to provide an updated view of research issues in reference services in the libraries of the Republic of Cameroon. It outlines the definition of the notion «reference service»; opens his essence, characteristics, and content; reveals the current state of reference services for Cameroonian libraries and the main factors influencing the activities of reference services in libraries of Cameroon. The research defines the attributes of a reference librarian and proposes and defines several ways and trends for the future improvement of reference services in the libraries of Cameroon. As part of the research conducted, the following methods were used: observation and interviews carried out in Cameroon libraries. The results of this study would, no doubt, be of great benefit to all libraries in Cameroon and should ideally be completed by the Cameroonian reference services.

scholarly journals Methodical Approaches to Evaluation of the Creative Potential of Ukraine

2019 ◽  
pp. 28-34
Author(s):  
I. Kychko ◽  
A. Kholodnytska
Keyword(s):  
Human Development ◽  
Human Development Index ◽  
Social Progress ◽  
Creative Potential ◽  
Development Index ◽  
Factors Influencing ◽  
The Social ◽  
Main Factors ◽  
Methodological Approaches ◽  
Definition Of

Within the article, methodological approaches to the definition of the creativity and the creative potential of Ukraine are investigated. The main factors, influencing them, are determined. The methodology on the evaluation of the creative potential of the society by the indicators is generalized, namely: technologies, talent, tolerance and the Ukrainian methodology on the assessment of the creative potential. The Human Development Index of Ukraine is analyzed. Rating position of Ukraine by the main indicators of the social progress is estimated. Measures on increasing the efficient use of the creative resources of Ukraine are proposed.

scholarly journals Environmental security as a factor of sustainable development of the territory

2020 ◽  
Vol 208 ◽  
pp. 01011
Author(s):  
E.V. Anasenko ◽  
V.V. Zholudeva ◽  
N.F. Melnichenko
Keyword(s):  
Sustainable Development ◽  
Regression Analysis ◽  
Environmental Influence ◽  
Environmental Security ◽  
Future Generations ◽  
Ecological Situation ◽  
Factors Influencing ◽  
Main Factors ◽  
Definition Of ◽  
Moderate Relationship

The article deals with the issues of environmental security within the concept of sustainable development. The authors analyzed various approaches to the definition of sustainable development and developed their own position on this term. Environmental security is closely related to sustainable development. The article analyzes the ecological situation in Moscow and draws conclusions based on statistical material. Also, the main factors influencing the ecological situation of the territory were identified and studied on the example of Moscow. The study, involved a correlation-regression analysis to determine the influence of the degree of environmental pollution on demographic aspects, during which a moderate relationship was established between the mortality rate of the population, life expectancy, and factor signs associated with the environmental influence. The research results proved the need to ensure its environmental security to achieve the goals of sustainable development of any territory. And the creation of conditions for a comfortable life of the current generations, the satisfaction of their ever-increasing needs without prejudice to future generations is possible only with a competent prioritization in the state policy of any country, first of all, solving environmental problems.

DİĞER KAPSAMLI GELİR KALEMLERİ İLE İŞLETMENİN PİYASA DEĞERİ ARASINDAKİ İLİŞKİ

2014 ◽  
Vol 1 (3) ◽  
pp. 269
Author(s):  
Serhan Gürkan ◽  
Yasemin Köse
Keyword(s):  
Financial Performance ◽  
Value Relevance ◽  
Net Income ◽  
Comprehensive Income ◽  
Income Statement ◽  
Other Comprehensive Income ◽  
The Difference ◽  
Gains And Losses

Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.

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