scholarly journals WAYS TO IMPROVE ACCOUNTING AND AUDIT AT THE ENTERPRISES OF THE PAINT INDUSTRY OF UKRAINE

2021 ◽  
Vol I (81) ◽  
pp. 71-84
Author(s):  
Svitlana Luchik ◽  
◽  
Iryna Mustetsa
Keyword(s):  
Chemical Industry ◽  
Raw Materials ◽  
Internal Audit ◽  
The State ◽  
Information Support ◽  
Information Base ◽  
Technical Base ◽  
Fixed Assets ◽  
Varnish Industry ◽  
Management Staff

Chemical industry is one of the main segments of world industry. It should be noted that this is a multi-element production system, which includes the synthesis of substances with certain properties based on mineral, organic and other raw materials by chemical processing. Producing intermediate goods (raw materials and semi-finished products) for all sectors of the economy. Modern chemical industry largely determines the level of their competitiveness, as well as the dynamics of development, nature and direction of innovation processes. On the other hand, a wide range of chemical products confirms its importance in the consumer market. The presence of debatable issues on the activities of chemical industry of Ukraine, as well as problems in the information support of management information on the state of the material and technical base, led to the choice of topic, goal, objectives, subject and structure of research. Priority directions of development of the paint and varnish industry as a whole and in the context of individual business entities should focus on solving problems that ACCOUNTING, ANALYSIS AND AUDIT Issue I (81), 2021 73 together will ensure the competitiveness of the industry and its progressive development in the complex conditions of modern transformation processes of Ukraine’s economy. One of the problems hindering the development of domestic enterprises of chemical industry is the inadequacy of accounting and analytical support systems for information support of management decisions on the formation and use of material and technical base of economic entities. Taking into account all the above mentioned, we consider it appropriate to introduce an internal audit mechanism in enterprises for the efficiency of the use of fixed assets in order to form an information base for management staff. The article examines the state and prospects of development of the paint and varnish industry of Ukraine in order to attract investment flows, as well as the need to implement an internal audit system in order to form an information base for management staff. During the study of current state of chemical industry of Ukraine, methods of observation and detailing were used; in the study of statistical material and information of the surveyed enterprises - methods of grouping and comparison, as well as methods of synthesis and analysis The introduction of internal audit of fixed assets in order to control the effectiveness of their use, as well as to make informed management decisions is based on the improvement of the accounting system. After all, it is the data of accounting and reporting allow us to assess the actual availability of fixed assets, the correctness of the service life, the correct choice of depreciation method, as well as the accuracy of its calculation, completeness of accounting, correct correspondence of accounts and generalization of information in financial statements. Therefore, it is necessary to study ways of improvement of the account and internal audit at the enterprises of the paint and varnish industry considering functions of management of development of material and technical base of the enterprise.

scholarly journals CURRENT STATE AND PROSPECTS OF ANTI-CRISIS MANAGEMENT OF CHEMICAL ENTERPRISES OF UKRAINE

2020 ◽  
Vol 10 (86) ◽  
Author(s):  
Lilia Gostishcheva ◽  
Keyword(s):  
Crisis Management ◽  
Chemical Industry ◽  
Raw Materials ◽  
Import Substitution ◽  
Environmentally Friendly ◽  
State Level ◽  
The State ◽  
Industrial Complex ◽  
Chemical Production ◽  
The Government

The article considers theoretical and practical aspects of management of foreign economic activity of chemical industry enterprises of Ukraine through the prism of crisis management. Attention is focused on the fact that at the moment chemical production in Ukraine is in the shadow of import substitution, and exports in general are losing production and economic potential, perseverance. The chemical industry is closely linked to the agro-industrial complex, and this issue is especially relevant in light of the possible food crisis, the arrival of which is predicted at the UN after the pandemic. That is why the answers at the state level should be found in the appropriate chronology, which will help to find a moment of distortion of the balance between justified imports and lost export potential. The aim of the anti-crisis strategy is to create a huge potential for environmentally friendly products through the introduction of appropriate innovations (based on domestic resources, such as bioethanol from biomass and stubble, biomethanol from solid waste, algae-based projects (from the Black and Azov Seas). The benefits of the strategy will be as follows: 1) dual benefits by reducing dependence on imports and increasing capacity for chemical production projects; 2) stimulating the overall growth of the chemical industry through public-private partnerships; 3) elimination of the current stagnant conditions of the industry caused by the consequences of the pandemic. Proposals to pursue a policy of reasonable protectionism in relation to import substitution for all participants in the domestic market are formulated. At the state level, in order to support the whole sector, it is advisable to adopt a model that emphasizes the use of appropriate fuels / raw materials based on domestic resources to reduce dependence on imports; replace mass imports with exclusive imports of only environmentally friendly and updated foreign innovative chemical technologies; attracting investment from TNC through appropriate government policies. The task of the Government in this situation is to carefully study the situation in each case and make a balanced decision.

scholarly journals Management of Reproduction of the Fixed Capital of the Agricultural Enterprises by Method of Economic and Mathematical Modeling

2018 ◽  
pp. 265-271
Keyword(s):  
Rural Economy ◽  
Raw Materials ◽  
The State ◽  
Agricultural Products ◽  
Economic Research ◽  
Mathematical Methods ◽  
Agricultural Enterprises ◽  
Fixed Assets ◽  
Ulyanovsk Region ◽  
Modern Economic

The state program for the development of agriculture and regulation of markets for agricultural products, raw materials and foodstuffs for 2013-2020 primarily aims to ensure the food security of the Russian Federation taking into account the economic and territorial availability of agricultural products, the achievement of which in modern economic conditions is not possible without the technical modernization of rural economy enterprises. However, the state support of agricultural producers in this direction does not lead to achievement of the specified indicators, while the rates of renewal of fixed assets against the background of growing wear continue to slow down. In addition, a low level of quality management in reproduction of fixed assets causes a decrease in the effectiveness of their use in agriculture. In the modern economic environment, the quality of management decisions is largely determined by the use of economic and mathematical methods and methods of economic research. The use of correlation-regression analysis made it possible to obtain a multifactor model for the efficiency of the use of fixed assets by agricultural enterprises in the Ulyanovsk region. Neural network analysis of factorial and resultant indicators conducted by the method of self-organizing Kohonen maps with the help of the software product Deductor revealed regularities of the "clustering" type and formed the rules of clustering. Analysis of the color gamut of the maps and cluster profiles showed that the most significant indicators for the return on assets which is the main indicator of effective management of fixed assets are the degree of renewal of fixed assets, current assets value per 100 rubles of fixed assets, the share of the active part of funds, the degree of depreciation of fixed assets. The analysis revealed that in the conditions of the Ulyanovsk region the effectiveness of fixed assets management is due to a higher degree of the fund renewal and the ratio of the current to fixed asset values, and also due to less wear rate.

About Measures of the State Support for Technical Equipment of Agricultural Producers

2020 ◽  
pp. 20-27
Author(s):  
A.Ya. Kibirov ◽  
Keyword(s):  
Statistical Analysis ◽  
Energy Saving ◽  
High Performance ◽  
The State ◽  
Agricultural Products ◽  
Technical Equipment ◽  
Agricultural Machinery ◽  
State Support ◽  
Agricultural Producers ◽  
Technical Base

The article uses methods of statistical analysis, deduction and analogy to consider programs at the Federal, regional and economic levels, which provide for measures aimed at improving the technical equipment of agricultural producers. Particular attention is paid to the acquisition of energy-saving, high-performance agricultural machinery and equipment used in the production and processing of agricultural products. An assessment of the effectiveness of state support for updating the material and technical base of agriculture is given. Based on the results of the study, conclusions and recommendations were formulated.

Safety assessment of biological raw materials in the system of medicines quality assurance

2020 ◽  
pp. 63-72
Author(s):  
Yu. Olefir ◽  
E. Sakanyan ◽  
I. Osipova ◽  
V. Dobrynin ◽  
M. Smirnova ◽  
...  
Keyword(s):  
Raw Materials ◽  
State Level ◽  
The State ◽  
Spongiform Encephalopathy ◽  
Safety Standards ◽  
Wide Range ◽  
The Russian Federation ◽  
Key Aspects ◽  
First Time ◽  
Medicines Quality

The entry of a wide range of biotechnological products into the pharmaceutical market calls for rein-forcement of the quality, efficacy and safety standards at the state level. The following general monographs have been elaborated for the first time to be included into the State Pharmacopoeia of the Russian Federation, XIV edition: "Viral safety" and "Reduction of the risk of transmitting animal spongiform encephalopathy via medicinal products". These general monographs were elaborated taking into account the requirements of foreign pharmacopoeias and the WHO recommendations. The present paper summarises the key aspects of the monographs.

Material costs in productural productivity structure: world trends and impact on development of the domestic economy

2019 ◽  
Vol 39 (2) ◽  
pp. 196-205
Author(s):  
N. V. Firov
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Natural Resources ◽  
National Economy ◽  
Raw Materials ◽  
The State ◽  
Domestic Economy ◽  
Western Countries ◽  
Material Costs

A comparative analysis of the prices of raw materials, fuel, electricity in Russia and Western countries, the dynamics of their growth and impact on the national economy. It is shown that in the interests of the country's economic development and improving the welfare of the population, it is necessary to use its natural resources more effectively, to pursue a more stringent and at the same time balanced policy to curb the growth of prices, taking into account the interests of the state and business.

Assessment of the state of the heat economy of the Republic of Sakha (Yakutia)

2020 ◽  
Vol 93 (4) ◽  
pp. 88-100
Author(s):  
V. R. Darbasov ◽  
◽  
M. Р. Solomonov ◽  
Keyword(s):  
Supply And Demand ◽  
Northern Region ◽  
Heat Energy ◽  
The State ◽  
Resource Saving ◽  
The North ◽  
Production And Consumption ◽  
Fixed Assets ◽  
The Republic ◽  
Heat Energy Market

The article assesses the state of the heat economy of the Northern region. The purpose of the article is to reveal the reasons for chronic backwardness of the region's industry from the average Russian indicators. To achieve the goal, solved the following problems: the features of heat economy in the North, analyzes the housing development, production and consumption of heat energy, as the sources of heat energy and heat networks, and also reforms in the heat economy of the region, based on which conclusions on assessment of the heat economy of the region. In recent years, there has been a twofold decrease in the rate of renewal of fixed assets of the heat economy against the norm, low rates of introduction of the resource-saving technologies in the heat economy, and in general, in the housing and communal services of the region. The level of marginal balance of supply and demand in the heat energy market is determined. The article is written to correct the decisions of the Federal and regional Executive authorities in terms of ensuring the reliability of heat economy of the Northern region.

scholarly journals Using Enterprise Architecture to Integrate Lean Manufacturing, Digitalization, and Sustainability: A Lean Enterprise Case Study in the Chemical Industry

2021 ◽  
Vol 13 (9) ◽  
pp. 4851
Author(s):  
Ming-Hui Liao ◽  
Chi-Tai Wang
Keyword(s):  
Chemical Industry ◽  
Lean Manufacturing ◽  
Enterprise Architecture ◽  
Raw Materials ◽  
Core Competencies ◽  
Sustainable Business ◽  
Business Transformation ◽  
Lean Enterprise ◽  
Architecture Framework

The chemical industry has sustained the development of global economies by providing an astonishing variety of products and services, while also consuming massive amounts of raw materials and energy. Chemical firms are currently under tremendous pressure to become lean enterprises capable of executing not only traditional lean manufacturing practices but also emerging competing strategies of digitalization and sustainability. All of these are core competencies required for chemical firms to compete and thrive in future markets. Unfortunately, reports of successful transformation are so rare among chemical firms that acquiring the details of these cases would seem an almost impossible mission. The severe lack of knowledge about these business transformations thus provided a strong motivation for this research. Using The Open Group Architecture Framework, we performed an in-depth study on a real business transformation occurring at a major international chemical corporation, extracting the architecture framework possibly adopted by this firm to become a lean enterprise. This comprehensive case study resulted in two major contributions to the field of sustainable business transformation: (1) a custom lean enterprise architecture framework applicable to common chemical firms making a similar transformation, and (2) a lean enterprise model developed to assist chemical firms in comprehending the intricate and complicated dynamics between lean manufacturing, digitalization, and sustainability.

Preparation of Interior Latex Coatings by Recycling Banknote Printing Wastewater

2010 ◽  
Vol 168-170 ◽  
pp. 1509-1512
Author(s):  
Zu Min Qiu ◽  
Yan Yan Zeng ◽  
Zhong Wei Liu
Keyword(s):  
State Standard ◽  
Raw Materials ◽  
Low Cost ◽  
The State ◽  
Acrylic Emulsion ◽  
Latex Coatings ◽  
Silicon Sol

This paper related to the recycling of banknote printing wastewater, using which as raw materials, a low cost interior latex coatings has been developed. This coatings is formulated based on styrene-acrylic emulsion and silicon sol as main film former. It has been shown that the performance of of this product meets the state standard of GB/T 9756-2009.

PROSPECTS FOR THE DEVELOPMENT OF THE INNOVATIVE MARKET OF CHEMICAL TECHNOLOGIES IN RUSSIA

2021 ◽  
Author(s):  
Natalia Nikolaeva ◽  
Nikita Grinev ◽  
Pavel Barabanov ◽  
Elena Kulyuasova ◽  
Nikolay Kulyuasov
Keyword(s):  
Russian Federation ◽  
Chemical Industry ◽  
Technological Development ◽  
Global Market ◽  
The State ◽  
Economic Relations ◽  
Industrial Enterprises ◽  
Chemical Complex ◽  
The Russian Federation

"The transition of Russia to sustainable economic growth is impossible without stimulating the use of the achievements of science and education, high technologies, promoting innovative activity as an essential premise for the development of social production and subjects of economic relations. For the state, the promotion of innovation is a priority in the economic policy sector, since it is the level of scientific and technological development that largely determines the long-term strategic advantages of the country, and the prospects for the development of the state largely dependent on the level of innovation development. For a long time, the Ministry of Economic Development of the Russian Federation has been implementing the Strategy for Innovative Development of the Russian Federation. It includes 20 key steps and is developed based on the provisions of the concept of long-term development of the Russian Federation. The main results should have been, firstly, an increase in spending on science and innovation, and secondly, an increase in the share of industrial enterprises that introduce innovations in production. It was assumed that their share will increase by 4-5 times by 2020, compared with 2010 year. Not everything has been achieved, and there is a lot to strive for. This study is devoted to the driver of scientific and technological progress - the chemical complex of Russia. The chemical complex plays a significant role in the implementation of the most important socio-economic programs of the country. The study is devoted to the consideration of the most important prospects and key alternatives for the development of the chemical industry related to different areas of innovation. Conclusions will be made on key technologies and products that can change the position of the chemical industry in the global market."

Clustering of the regions of the Siberian Federal District according to the state of reproduction of labor resources of rural territories

2021 ◽  
pp. 50-55
Author(s):  
Nina M. Edrenkina ◽  
◽  
Aleksandr E. Lisitsyn ◽  
Aleksey I. Suchkov ◽  
◽  
...  
Keyword(s):  
Rural Areas ◽  
Raw Materials ◽  
Federal District ◽  
The State ◽  
Siberian Federal District ◽  
Labor Resources

Clustering of the regions of the Siberian Federal District (SFD) was carried out according to the state of reproduction of labor resources in rural areas. The modern problems of reproduction of labor resources in the regions of the SFD are identified, taking into account the peculiarities of each of them. As a result, the distribution of the regions of the Siberian Federal District by the state of labor resources of the rural territories was obtained by the following clusters: national, raw materials and leaders. Recommendations for the development of the reproduction of labor resources in rural areas are offered.

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