scholarly journals Development of accounting functionality in business management

2019 ◽  
pp. 111-125
Author(s):  
Mykhailo Prodanchuk
Keyword(s):  
Management System ◽  
Business Management ◽  
External Environment ◽  
Scientific Research ◽  
Market Value ◽  
Economic Security ◽  
Point Of View ◽  
Agricultural Business ◽  
Information Requests

Purpose. Problems of the existing theory, methodology and organization of accounting need to be solved taking into account practical requirements of modern management. In turn, this provides an opportunity to expand the functionality of accounting to make informed decisions, focused on achieving the efficiency of business operations and maximize the value of business, which contributes to the increased importance of accounting in management. This testifies to the relevance of the chosen topic , which determined the directions of the research, which requires in-depth scientific research, its scientific-methodological and practical importance. Purpose. The purpose of the article is to systematize existing approaches and to improve the classification of accounting functions in accordance with the requirements of the management system. Methods. In the process of researching the growth of accounting functionality in the management of agrarian business used general scientific methods of knowledge of reality, including: structural-logical and semantic analysis - to clarify and streamline the terminology in the conceptual apparatus; induction and deduction - for parameterization of accounting functionality in management; grouping and classification - to develop methodological principles and systematize the classification features of accounting functions. The research is based on general and specific methods of studying the economic processes, facts and phenomena of management requests for increasing the functionality of accounting for agricultural business management. The scientific base of the research was scientific works of domestic and foreign scientists on accounting functions in the management system, materials of international scientific-practical conferences and seminars, results of personal experience and observations. Results. Accounting as an information system, which is designed to make operational and strategic management decisions, needs to expand its functionality and increase its tasks. These categories have become one of the main ones in accounting, but also in management, as indispensable tools of managerial relations in business. Today, accounting is facing a scientific problem that needs theoretical and methodological justifications and practical solutions. It is necessary to expand the functionality of accounting in agrarian enterprises in order to meet management requests focused on achieving the strategic goal of the enterprise and maximize the value of business. The analysis of the evolution of information requests of the branch management and the priority of accounting functions in the development of agrarian business makes it possible to conclude that the priority task characterizes the process of information support for customers and consumers. According to the results of studying the classifications of functions, we have concluded that most often the scientists indicate the information function, the second most important is the control, and then the analytical and evaluation. Considering different approaches of scientists to classification of accounting functions and summarizing the results of the research, we concluded that the existing set of accounting functions does not allow to fully fulfill the tasks set before it. Therefore, in the current conditions of development of the global economy, the solution of this problem requires both theoretical and methodological justifications. That is why an important component of increasing the importance of accounting in the management of agrarian business is the expansion of its functionality, in particular by isolating new objectively formed functions. Given the priority of accounting functions in the development of agrarian business, they should be classified according to the information requests of the management system, as a result of which we propose to introduce a cost-oriented function and the function of saving capital and economic security of business. The capital saving function is a tool through which the formation of equity, regulation of property relations and business management, which provides a legal platform for completeness of payments with owners and guarantees the economic security of the enterprise. This function will facilitate the management of capital formation and its use. The value-oriented function is based on creating the market value of the business or providing the assets with the characteristics of the most valuable investments. It reflects the change in the value of the property of the enterprise from the point of view of transformation of its value in the external environment and allows to better understand the alternative advantages of investment sources. The proposed functions are aimed at identifying the degree of participation of owners in the management of the business entity, completeness of payments with them and determining the market value of agricultural businesses, increasing the investment attractiveness of Ukrainian agricultural enterprises. Discussion. Further scientific research in the direction of increasing the functionality of accounting in the management of agricultural business, it is advisable to carry out on the basis of domestic and foreign experience where the basis is the assertion that is built on the basis that accounting becomes the main function of management, which will facilitate the implementation of all functions of the management system. This will allow you to determine the place of accounting functions in achieving the goal of the management system, which will help in the formation of feedbacks between management and accounting. In-depth study of accounting functions will create the basis for improving the theoretical and methodological level of its development and will enhance functionality in the management system of agricultural business. Functional approach will allow to study the object of accounting not from the point of view of internal structure, set of interrelations of elements of its system, but on the other hand - interrelations with the external environment.

scholarly journals Risks Evaluation of Financial-Economic Activity and Their Management in the System of Economic Security of the Organization

2018 ◽  
Vol 3 (2) ◽  
pp. 427 ◽  
Author(s):  
Shadrin A.S. ◽  
Leonov P.Y. ◽  
Shadrin A.S.
Keyword(s):  
Economic Activity ◽  
Management System ◽  
External Environment ◽  
Financial Economic ◽  
Economic Security ◽  
Enterprise Management ◽  
Security Risks ◽  
Financial Report ◽  
Modern Economy

Organizations increasingly need to improve approaches to enterprise management in connection with regularly occurring crisis phenomena in the modern economy. Any business entity must ensure timely reaction to changes in the external environment in order to avoid risks and threats to economic activity and to achieve the set goals. Well-organized management system of enterprise economic security can become a guarantee of this. Keywords: economic security, risks, financial and economic activity of the organization, audit, accounting, accounting (financial) report.

scholarly journals Adaptability of marketing and logistics systems of agricultural business entities

2019 ◽  
pp. 38-46
Author(s):  
Iryna Hanzhurenko
Keyword(s):  
Strategic Management ◽  
Management System ◽  
Quantitative Estimation ◽  
Estimation Method ◽  
Point Of View ◽  
Agricultural Products ◽  
Agricultural Enterprises ◽  
Logistics Systems ◽  
Agricultural Business ◽  
Business Entities

Introduction. The effective development of the internal market for agricultural products is hampered by the viola-tion of the income distribution proportionality between the subjects of its production and the circulation. This is due to the influence of many factors, so it is necessary to find ways to increase the adaptability level of marketing and logistics systems of agricultural business entities. The purpose of scientific research is to develop theoretical and practical aspects of adaptability of marketing and lo-gistics systems of agricultural business entities. Results. The formalization necessity of the quantitative estimation method of the realization nature of economic in-terests of subjects was established in production spheres and the circulation of internal agricultural production. No competi-tive situation has been identified at different levels of the marketing infrastructure of the given market. The formula is pro-posed for calculating the indicator, which characterizes the subjects’ dominance of circulation, and calculates its value for the markets of wheat grains of the third class, marketable sunflower, pork, poultry in all categories, milk. The interpretation of the analysis results is given. The possibility of using the methodology to determine the dominance level of a certain group of subjects in the agrarian market, influencing the behavior of other participants of market processes is substantiated. It is suggested to use this technique to analyze the realization completeness of entities economic interests serving the sales chan-nels. The object markets were ranked according to the increase in the production profitability and the products sales by the manufacturers. The process of the object market development is characterized. The interpretation in the indicator values change is given from the point of view of economic processes in the agricultural market. The laws of formation and function-ing of the strategic management system of marketing and logistic activity have been determined. Comparison of the classes and types of marketing and logistic strategies of agricultural enterprises is presented. The principles of the construction and orientation of the strategic management system of marketing and logistic activity are outlined. Conclusions. It is necessary to maintain an adequate level of adaptability in order to ensure the proper functioning of marketing and logistics systems of agricultural business entities. This property depends on the financial condition, activity parameters, economic potential and other characteristics of the agricultural enterprise. Adaptability of marketing and logistics systems contributes to the profitability increase of agricultural enterprises in the sphere of production and circulation. Keywords: logistics, logistic activity, logistics system, marketing, marketing of agricultural products, agrarian enterprise, sales channel, marketing communications.

scholarly journals Classification and prioritization of stakeholders’ information requests according to Sustainable Development Goals: case of cross-sector partnership in Ukrainian food production industry

2018 ◽  
Vol 16 (4) ◽  
pp. 126-140 ◽  
Author(s):  
Victor Sukhonos ◽  
Inna Makarenko ◽  
Yulia Serpeninova ◽  
Gunay Qasimova
Keyword(s):  
Sustainable Development ◽  
Food Production ◽  
Sustainable Development Goals ◽  
Point Of View ◽  
Global Reporting Initiative ◽  
Production Sector ◽  
Development Goals ◽  
Multi Stakeholder ◽  
Information Requests

Tracking progress in Sustainable Development Goals (especially Goal 2, Goal 17) substantiates the classification of stakeholders information requests in different sectors of the economy, as well as development of algorithms for selecting the most priority and relevant requests in the context of stakeholder cross-sector partnership. Capital concept and multi-stakeholder approach were recognized as the most appropriate for solving these tasks. This research of existing categories and groups of stakeholders in the real (food production) sector describes the proposed methodology for classifying their information requests and algorithm for their prioritization in relation to a certain type of capital, sustainability dimensions and material topics for stakeholders, SDG, targets, Global Reporting Initiative indicators. The developed methodology is universal both from the point of view of the investigated sectors, the number of alternative stakeholders requests, and the number of experts, as well as from the considerable world experience in prioritizing these requests.

scholarly journals The Use of Accounting Information for Risk Analysis - Options in Central Region Entities

2019 ◽  
Vol 25 (2) ◽  
pp. 20-26
Author(s):  
Alina Ciuhureanu
Keyword(s):  
Risk Analysis ◽  
Central Region ◽  
External Environment ◽  
Accounting Information ◽  
Scientific Research ◽  
Point Of View ◽  
Centre Region ◽  
Fundamental Categories

Abstract Every decision poses risks, and it is necessary for them to be known. Some may be avoided, others may be diminished, and with others the management will need to become accustomed and avoided and are predominantly related to the external environment. For this reason, the risk can be approached as a variation of the results under the pressure of the environment of the activity. Based on these considerations, the paper addresses the risk in terms of its definition based on the literature and presents some essential aspects regarding the fundamental categories of risks from the point of view of managerial utility. Based on a selective scientific research carried out on a sample of entities in the Centre Region, the paper captures the degree to which managers are interested in capitalizing the accounting information for knowing the risks.

scholarly journals Ways to develop the innovation environment of the industrial sector

2021 ◽  
Vol 12 (1) ◽  
pp. 43-50
Author(s):  
Yuliya I. Ryazheva
Keyword(s):  
External Environment ◽  
Industrial Sector ◽  
Economic Security ◽  
Point Of View ◽  
Innovative Development ◽  
Industrial Enterprises ◽  
Domestic Science ◽  
Innovative Environment ◽  
Innovative Potential ◽  
Intellectual Potential

The article considers the main directions of development of the innovative environment of the industrial sector in our country. In modern conditions of dynamically flowing processes of globalization, the level of competitiveness of enterprises and the degree of their economic security significantly depend on their ability to systematically create and implement innovations in production. Meanwhile, despite the powerful industrial, human and intellectual potential of our state, the problem of creating innovations and introducing them into production is extremely acute, if we evaluate it in comparison with the world's technological leaders, and catastrophic from the point of view of the prospects for the development of our state. Its solution lies in overcoming the barriers that exist on the path of innovative development of domestic industrial enterprises. Despite the considerable scientific reserve of scientists regarding the coverage of the problems of innovation in Russia, domestic science still does not fully address the issues related to the barriers that arise in the way of innovative development of industrial enterprises, preservation and expansion of their innovative potential in conditions of increasing turbulence and uncertainty of external environment.

scholarly journals ECONOMIC SECURITY AS A CONDITION OF EFFICIENT FUNCTIONING OF THE ENTERPRISE

2019 ◽  
pp. 36-42
Author(s):  
M. Onischenko ◽  
O. Dutchenko ◽  
S. Shpitshuz
Keyword(s):  
Risk Management ◽  
Management System ◽  
Financial Risk ◽  
Integrated Approach ◽  
International Experience ◽  
Economic Security ◽  
Financial Risk Management ◽  
Risk Management System ◽  
Suggested Keywords

The article is devoted to the actual issues of providing economic security of the enterprise. Investigated the concept of economic security of the enterprise and its components have been analyzed. The article analyzes the international experience of ensuring economic security of enterprises. Risks and threats to the economic security of enterprises are classified and the stages of forming a financial risk management system are defined. The necessity of an integrated approach to ensuring economic security as a factor in the effective functioning of the enterprise is suggested. Keywords: economic security, enterprise, threats, classification of risks, financial risk management.

RHYNCHOLITES AND THE PROBLEM OF NARROW AND BROAD CONCEPTION OF TAXONS

2018 ◽  
pp. 12-17 ◽  
Author(s):  
I. R. Khuzina ◽  
V. N. Komarov
Keyword(s):  
Sexual Dimorphism ◽  
Morphological Characteristics ◽  
Mass Scale ◽  
Individual Variability ◽  
Point Of View ◽  
The Other ◽  
New Taxon ◽  
Artificial System ◽  
Broad Understanding

The paper considers a point of view, based on the conception of the broad understanding of taxons. According to this point of view, rhyncholites of the subgenus Dentatobeccus and Microbeccus are accepted to be synonymous with the genus Rhynchoteuthis, and subgenus Romanovichella is considered to be synonymous with the genus Palaeoteuthis. The criteria, exercising influence on the different approaches to the classification of rhyncholites, have been analyzed (such as age and individual variability, sexual dimorphism, pathological and teratological features, degree of disintegration of material), underestimation of which can lead to inaccuracy. Divestment of the subgenuses Dentatobeccus, Microbeccus and Romanovichella, possessing very bright morphological characteristics, to have an independent status and denomination to their synonyms, has been noted to be unjustified. An artificial system (any suggested variant) with all its minuses is a single probable system for rhyncholites. The main criteria, minimizing its negative sides and proving the separation of the new taxon, is an available mass-scale material. The narrow understanding of the genus, used in sensible limits, has been underlined to simplify the problem of the passing the view about the genus to the other investigators and recognition of rhyncholites for the practical tasks.

LEGAL, MORAL AND ETHICAL SIDE OF THE OFFENSE, DISCREDITING HONOR EMPLOYEE THE PENAL SYSTEM

2020 ◽  
Vol 10 (2) ◽  
pp. 213-218
Author(s):  
OKSANA KOCHKINA ◽  
◽  
OLGA MARCHUK ◽  
Keyword(s):  
Point Of View ◽  
Professional Activity ◽  
Penal System ◽  
Moral Norms ◽  
Ethical Aspects ◽  
Self Assessment ◽  
Personal Qualities ◽  
Executive System ◽  
Correction System

The article examines the legal and moral and ethical aspects of a misdemeanor that discredits the honor of an employee of the criminal Executive system. The considered reason for dismissal has the main feature associated with the integration of legal and moral norms, which often raises a lot of questions about the attribution of a particular offense to this basis. Using the analysis of normative legal acts, the authors attempt to identify the signs that contribute to the separation of the studied grounds for dismissal from all their diversity. The classification of offenses that discredit the honor of an employee of the criminal Executive system is presented, which allows to systematize and organize the knowledge obtained about the considered grounds for dismissal. The analysis of a misdemeanor that defames the honor of an employee of the penal system from a moral and ethical position gives an understanding, first of all, that it does not have a clear regulation from the point of view of the law, but the consequences of committing such a misdemeanor are clearly legal. The concepts of “honor” and “dignity” are considered as ethical categories and are analyzed as personal qualities that are manifested in an employee of the penal correction system during the period of service. These categories in the behavior of a person or employee are manifested both externally (assessment from the outside) and internally (self-assessment). The article describes the value orientation of an employee of the criminal Executive system to ethical standards in professional activity, which is an integral part of the moral and ethical side of a misdemeanor that discredits the honor of an employee.

Principles of economic security management of institutions of higher education

2019 ◽  
pp. 174-181
Author(s):  
Nataliia Tsymbalenko
Keyword(s):  
Management System ◽  
Semantic Analysis ◽  
Security Management ◽  
Economic Security ◽  
Theoretical Concepts ◽  
Economic Role ◽  
Social Mission ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
The University

The subject of research-theoretical concepts of economic security managementof universities. The purpose of the article. The study of the essence of the economicsecurity management system of the university and the definition of its main tasks,the formulation of principles of economic security management of the university.Methodology. The dialectical method, methods of analysis and synthesis, methodsof structural-logical and semantic analysis were used to study and summarizescientific papers on the research topic. The results of the work. The essence of theuniversity’s economic security management system has been reviewed. The maintasks of the control system have been identified. A definition of the university’seconomic security system has been proposed. Principles of management of economicsecurity of the university have been formulated. These are: scientific andorganizational and social principles. Conclusions. The proposed principles allow totake into account the economic role and social mission of universities in managingeconomic security.

A Dynamic View of Global Integration and Local Responsiveness Framework

2018 ◽  
Vol 6 (8) ◽  
pp. 58
Author(s):  
Uyen-Minh Le ◽  
Tung-Shan Liao
Keyword(s):  
International Business ◽  
Business Management ◽  
External Environment ◽  
Dynamic Capability ◽  
International Strategy ◽  
Global Integration ◽  
Dynamic Features ◽  
Dynamic View ◽  
Concept Building ◽  
Strategy Types

Global-Integration and Local-Responsiveness (IR) framework with four pairs of external environment and appropriate international strategy types has contributed significantly to international business management. Nevertheless, the framework is still incomplete and lacks dynamic features. To deal with such limitations and enhance the theory, this paper, therefore, brings dynamic features regarding both environment and strategy into the IR grid. Under a dynamic capability angle with three steps of sensing, seizing and transforming [30], the dynamic global integration and local responsiveness framework – a new concept building for international business – would be explicated.

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