scholarly journals Formation of system of balanced indicators as an instrument of strategic management of sugar industry enterprises

Author(s):  
O. Varchenko ◽  
N. Vernyuk

The article substantiates a balanced system of indicators as a tool for strategic planning of beet and sugar production enterprises development. The main results and trends of sugar beet production in Ukraine in the last two marketing years are summarized, the positive dynamics of which is not sustainable, which requires the use of the latest tools of strategic management from the industry. The characteristic features of the development of domestic enterprises of sugar beet production are systematized, in particular seasonal production, non-compliance of production processes and consumption of products, imperfection of economic relations between sugar beet plants and sugar factories, the possibility of production of a wide range of products (sugar and related products), high dependence on investments and innovative products, the formation of final economic results depends on the efficiency of beet and processing of sugar beets, etc. Dedicated as other specific features of the business structures of sugar beet production as an object of management, which are open systems, requires the establishment of appropriate tools for strategic management. The approaches of domestic and foreign theory and practice to the understanding of the balanced system of indicators and the formation of an appropriate list of indicators for qualitative and quantitative evaluation of the efficiency of the business structures of sugar beet production are summarized. It is proved that in the practice of sugar beet farms and sugar factories, the evaluation of the efficiency of beet and sugar production enterprises is mainly carried out according to the financial and economic system and the group of technical and technological indicators. The expediency of evaluating the effectiveness of sugar beet production structures on the basis of a balanced control system is substantiated, which allows to objectively establish the contribution of each of the participants in the sugar-based chain in creating the value. It was clarified that in order to strengthen the innovative development of beet and sugar industry it is expedient to introduce a technological platform tool that will combine the efforts of business, state and science, which will accelerate the development of measures to ensure food security, which will promote the efficient use of molasses for energy production, will increase efficiency sugar beet production and reduce the harmful effects on the environment. The technological, raw, organizational, managerial and institutional features of sugar beet production enterprises in the aspect of management of basic and auxiliary business processes are revealed. It is determined that a balanced system of indicators is a tool for providing enterprise information management system, which allows to develop well-grounded strategies for the development of business structures. It is proved that the concept of a balanced system of indicators is an instrument of a strategic accounting system, the main purpose of which is to provide the function of collecting, systematizing and analyzing information, which is the basis for the development and adoption of managerial decisions. We believe that in determining the rational composition of the balanced system of indicators, it is expedient to use a resource-functional and competency approach that should lead to an increase in the overall development of a modern beet-and-sugar production enterprise and to identify promising directions for its development. It is proposed to include in the classical complex of the balanced system of indicators the block in the direction of "Innovations and Investments", since ensuring the competitiveness of beet and sugar production enterprises in the current conditions is achieved provided their innovation and investment support their activities. It is substantiated that the indicators of the given group will allow to assess the level of innovation of the enterprise and to identify existing or strategic competences for successful development. We have proposed a modified balanced system of indicators for the strategic management of beet and sugar production enterprises. It is proved that in order to develop substantiated corporate, competitive and functional strategies for the development of enterprises of the investigated industry on the basis of a balanced system of indicators for its composition it is expedient to include the following blocks: financial, business processes, clients, personnel, innovation and investment. The following principles were used in substantiating the complex of indicators of a balanced system for the enterprises of the investigated branch, namely: complexity, relevance, dynamism, economic and informational accessibility, taking into account branch features. Key words: beet sugar production, added value, efficiency, investments, innovations, financial resources.

2021 ◽  
Vol 116 ◽  
pp. 00001
Author(s):  
Irina Yurchenko ◽  
Mikhail Bandurin ◽  
Inna Bandurina

Information support of production processes and production is becoming an unchangeable condition for their efficiency, in terms of importance comparable to the provision of material, technical, financial, labor and other resources. The paper is based on the methods of a systematic approach, analysis and synthesis of world trends in national and international theory and practice of interaction between digital technologies and business. It was found that innovations in the field of digital technologies for land reclamation do not meet the requirements of management automation implemented in the developed sectors of national and global economy. The factors of competitiveness of business processes, which are successfully integrated into management decisions using digital systems, are identified. The influence of managerial innovations on the strategic development of the business structures of an enterprise is characterized. In addition, the authors revealed the reasons for the unsatisfactory implementation of high-tech innovations by enterprises of traditional industries. The authors proposed the transfer of digital technologies from a high-tech sector of production to a low-tech one as a priority measure, representing the important condition for the growth of competitiveness of both traditional and high-tech sectors of economy.


Author(s):  
Oksana Kundrya-Vysotska

Introduction. The modern development of the accounting system on an integrative basis proves and states the necessity of combining accounting and analytical tools into a solid information space in order to create favorable conditions for the formation of the required management decisions. Such processes require constant theoretical comprehension, and new methodological tools require a systematic justification for their «intended use» in the accounting and analytical system. The above points to the relevance of the chosen topic, which has determined the directions of the research and requires in-depth scientific research of both methodological and pragmatic components in the context of methodological and organizational approaches. The purpose of the study is to specify and expose the range of organizational and methodological tools in the modern accounting system that most objectively represent its newest format both in the context of providing information requests and in terms of uploading specialists in the «accounting coordinate system». Methods. In the process of exploring the division of functions between the components of the accounting and analytical system and the functional responsibilities between accounting staff in the context of performing a wide range of current and strategic management tasks, we used common scientific methodical techniques, in particular, inductions and deductions. Logical and semantic analysis – to clarify and streamline the justification for positioning modern accounting in the management information support system; grouping and classification – to justify the extension of methodological principles and systematization of classification features of accounting functions. The scientific base of the research was the scientific works of domestic and foreign scientists on expanding the functional loading of the accounting and analytical system, materials of international scientific-practical conferences, the results of personal experience and observations. Results. In the «newest» accounting metatheory, the problem of systematizing both methodological and organizational approaches in the modern accounting and analytical system is important. At present, the level of management within the accounting and analytical system requires a separation of functions between its components and functional responsibilities among accounting staff in the context of performing a wide range of current and strategic management tasks. Accordingly, there is a clear dynamic to the growing range of tasks and requirements for the profession of accountant. Because accounting is closely intertwined with management in a single accounting and analytical system, some experts consider accounting as information support for management, others – only as its component. It is precisely because of the existence of different relationships between the accounting system and management that there are problems regarding the distribution of functional responsibilities and the representation of the results of processing information arrays. As a result, managers do not have the ability to build a single business development concept, combining accounting and management. The article substantiates the need to adjust and supplement information cycle functions in the accounting system in terms of deepening the links between accounting function and other functions of the management cycle, since the modern development of the accounting system on an integrative basis proves and establishes the need for a combination of solid information tools. The article analyzes conservative approaches to the functional loading of specialists in the accounting coordinate system and their negative impact on the expected result. It expands the range of organizational and methodological tools in the modern accounting system that most objectively represent its newest format both in the context of providing information requests and in terms of professional downloads in the «accounting coordinate system». The article analyzes the tendencies of influence of transformation and integration socio-economic processes on breaking stereotypes in accounting, which exacerbated the problem of clear delineation, differentiation of functional load in the accounting system, and, accordingly, the role of the accounting specialist in management information support. Prospects. It is advisable to carry out further scientific research towards the discovery of organizational and methodological tools in the modern accounting system, which most objectively represent its newest format. The differentiation of functional loading in the accounting and analytical system should be investigated by two hierarchical levels: the first level - the solution of system-specific tasks, the second – the level of technological functions, which should have a clear content, implementation procedure and structure that completes the organizational separation of qualification units. Such an approach will allow to form an ideal design that provides information support for optimal management decisions and allows to evaluate the information potential of the accounting and analytical system in general and for a particular enterprise.


Energies ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 175
Author(s):  
Michał Ptak ◽  
Agnieszka Skowrońska ◽  
Hanna Pińkowska ◽  
Małgorzata Krzywonos

The primary objective of this paper is to identify the possibilities of using sugar beet pulp as feedstock to produce a variety of added-value products. Such an application of the sugar production byproducts contributes to implementing circular bio-economy, which is a source of many economic, social, and environmental benefits. Specific objectives of this paper are: (1) Presenting the concept and meaning of circular bio-economy. (2) Characterizing properties of the sugar beet pulp from the perspective of using them as feedstock. (3) Determining the volume of production of the sugar beet pulp and the current methods of using them. (4) Determining the methods of obtaining attractive bioproducts and renewable energy from sugar beet pulp. Special attention was given to the amount of sugar beet pulp produced in Polish sugar refineries. Poland is among the European countries in which the volume of produced sugar is especially high. Therefore, the problem of appropriate waste management in the Polish sugar industry gains significant importance. The conducted literature review demonstrated that sugar beet pulp might be used as a feedstock in the production of many bio-products produced using a variety of methods.


2021 ◽  
Vol 1 (4(57)) ◽  
pp. 22-27
Author(s):  
Vitalii Antoshchuk ◽  
Volodymyr Filippov ◽  
Varvara Kuvaieva

The object of research is the process of forming a collective expert assessment with increased reliability in making management decisions in business structures by an expanded team of experts. One of the most problematic places in the expert assessment of management decisions is the complexity of forming a competent expert team and the rather high cost of the expertise. In recent years, there has been a tendency for expert assessment with an expanded team of experts. In this case, not only professional experts are involved in the examination, but also all persons wishing to take part in solving the problem. In this case, the reliability of the examination raises doubts. In connection with the participation in expert assessment of persons who do not have experience in expert work, a wide range of expert assessments is possible. The analysis of the current state of the methods of expert assessment in business is carried out. It has been established that the Delphi method, which was most used until recently, does not meet modern requirements. More progressive methods are based on mathematical consensus theory. Consensus is understood as the degree of correlation of individual expert assessments performed in rank scales. In the course of the study, formalized mathematical approaches to the organization of collective expertise were used. A method for processing the results of an examination with an expanded composition of experts was developed. The developed methodology is focused on identifying experts with insufficient qualifications. The methodology allows for a step-by-step assessment of the reliability of the collective expert decision by assessing the Kendall concordance coefficient. It is shown that the phased exclusion of assessments by experts with insufficient qualifications allows increasing the level of consensus, the quality and reliability of the collective expert assessment. The developed methodology has been tested in a really functioning enterprise to make a decision on the exit strategy of the enterprise from their crisis. The use of the developed methodology has made it possible to significantly increase the reliability of the examination results, assessed by the concordance coefficient. The results are useful for practical application in business structures when conducting expert examinations involving a wide range of participants.


2021 ◽  
Vol 14 (3(53)) ◽  
pp. 51-61
Author(s):  
Oksana Konstantinovna Nikulina ◽  
Olga Vladimirovna Koloskova ◽  
Mariya Romanovna Yakovleva ◽  
Oleg Viktorovich Dymar

An analysis of the main production processes used in the sugar industry and ways to improve production efficiency is presented. In the sugar industry of the Republic of Belarus, an extensive way of increasing production efficiency is mainly used — improving the existing technological scheme mainly without introducing new technologies. This path carries low risks, but has natural limitations. The paper considers an alternative option for increasing the efficiency of sugar production, which is based on the use of new electromembrane technologies that complement the traditional technological scheme or partially replace its stages. The most promising and little-studied method of processing sugar beet processing products in order to increase production efficiency is electrodialysis. The aim of the study is to study the effect of electromembrane treatment of diffusion juice of various degrees of purification on improving the efficiency of sugar beet processing. The results of model tests of the electrodialysis process in real production conditions with a steadystate sugar production mode on a pilot membrane installation with a cation-anionic set of membranes are presented. The results of calculations confirming the effectiveness of the use of electromembrane processing in the technology of sugar beet processing are presented.


2021 ◽  
Vol 17 (4) ◽  
pp. 53-61
Author(s):  
V. O. Gorodetsky ◽  
S. O. Semenikhin ◽  
N. I. Kotlyarevskaya ◽  
M. M. Usmanov

The article discusses and analyzes the construction of liquid-jet sulfitators used in the beet sugar industry. The importance of sulfitation treatment in the sugar beet processing and raw cane sugar technology is noted and the main advantages of its use at various technological stages are given, namely, preparation of extractant used for diffusion sucrose extraction out of beet cossettes, thin juice processing, thick juice with B- and C-remelts processing, as well as raw cane sugar remelt processing. The advantages and disadvantages of liquid-jet sulfitators in comparison with other constructions are noted and criteria for their improvement are given. It has been noted that the created ejection, which sucks in the sulphitation gas into the contacting chamber, and the fact that the absorption of sulfur dioxide occurs on a larger surface than in other types of structures the main advantages of liquid-jet sulphitators. The main disadvantages are the short length of the contacting chamber, which is insufficient for ensuring complete absorption of sulfur dioxide, as well as instability of the generated ejection when the productivity changes. This determines the criteria given in the article for the improvement of liquid-jet sulfitators. The description of the developed construction of the sulphitator centrifugal-jet nozzle of sugar production liquids is given, which provides: the stability of the sulphitation gas supply in a wide range of plant productivity; stability of the hydroaerodynamic regime of the system «treated liquid – sulphitation gas» inside the sulphitator; sufficient contact time for complete dissolution in the treated liquid of the sulfur anhydride contained in the sulphitation gas. The advantages of the developed centrifugal-jet sulfitators in comparison with typical liquid-jet sulfitators are noted: ensuring the operation range of 50-120% of the nominal capacity (plant production capacity); significant reduction in the technical sulfur consumption for the sulphur anhydride production, which is used as a reagent for the sulfitation treatment of liquids in beet sugar processing; reduction of harmful emissions into the atmosphere due to 100 % sulfur anhydride dissolution in the treated liquid.


Organizacija ◽  
2014 ◽  
Vol 47 (2) ◽  
pp. 99-105 ◽  
Author(s):  
Črtomir Rozman ◽  
Andrej Škraba ◽  
Karmen Pažek ◽  
Miroljub Kljajić

Abstract Background: The sugar beet is the main field crop used for sugar production in the temperate climatic zone. The abolishment of the quota system will open new investment opportunities in countries that were forced to abandon sugar industry as the result of the reform in 2006. Present paper describes the modeling of sugar beet production and its processing into sugar for purpose of decision support. Methods: A system dynamics methodology was chosen to model impacts of regional sugar factory investment. We present two basic concepts of system dynamics models at causal loop diagram level. The first holistic model deals with regional planning of new product development and the second one deals with factory model. Results: The holistic model presented main feedback loops and dynamics of main elements in the case of regional investment into sugar industry. The factory model considered the specifics of the beet processing which is a) limited period of beet processing and b) initial adjustment to the production capacity at the start of the production season Conclusions: The model seeks answers to strategic questions related to the whole sugar beet production and processing system and will be used for simulation of different scenarios for sugar production and their impact on economic and environmental parameters at an aggregate level.


Author(s):  
S.B. Kudryashev ◽  
◽  
N.S. Assev ◽  
R.D. Belashov ◽  
V.A. Naumenko ◽  
...  

The article is devoted to solving one of the most important problems of the development of the sugar industry in Russia – the modernization of sugar production processes. Today, sugar production is actively being modernized, shifting most of its processes to the path of avomatization and optimization to improve the quality of products. This article describes one of the main ways to obtain information about the concentration of sucrose in syrup in the production of sugar.


2020 ◽  
Vol 26 (6) ◽  
pp. 613-618
Author(s):  
A. V. Altukhov ◽  
S. A. Tishchenko

The presented study reviews practically relevant research papers in the field of network structures, modern network business models and platforms.Aim. The study aims to elaborate and explain the concept of network structure and platform and to show the reasons for the progressiveness and potential of network organizational structure at the current stage of socio-economic and scientific development.Tasks. The authors highlight the main scientific ideas about network structures in business, including significant studies in this area; provide and explain the main terms and definitions and examine the key characteristics of network business structures; characterize “platforms” as an important concept for modern business and show the relationship between platforms and network structures.Methods. This study uses analysis of information and subsequent synthesis of new knowledge in the form of the authors’ conclusions and a wide range of relevant scientific publications of Russian and foreign authors, including original publications in English and French.Results. The history of network structures is briefly provided. Definitions and characteristics of such concepts as “network structure” and “platform” in relation to business are provided and explained by the authors.


2015 ◽  
pp. 758-760
Author(s):  
Romain Delecourt ◽  
Loïc Marsal

Maguin (France) is still active in the application of pulsed electric field (PEF) technology. After having carried out successful tests on a 10 t/h pilot screw-type machine on sugar beet cossettes, a new application system based on a roller technology has been developed. This technology allows a wide range of application due to its flexibility with flowrates and materials. A variety of process schemes are proposed to ensure the best performance of the PEF technology.


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