scholarly journals Intracompany reporting in the enterprise management system

2021 ◽  
pp. 169
Author(s):  
Zenovii-Mykhailo Zadorozhnyi ◽  
Iryna Ometsinska
Keyword(s):  
Research Process ◽  
Enterprise Management ◽  
Global Pandemic ◽  
Analysis And Synthesis ◽  
Theoretical Generalization ◽  
Enterprise Management System ◽  
Definition Of ◽  
The Impact ◽  
Management Reporting ◽  
Qualitative Characteristics

Introduction. The modern conditions of enterprise operation have led to changes in management reporting approaches and have caused more discussions in nonfiction about its identity with intracompany reporting. Informatization of society, globalization processes in the economy and its sustainable development have led to the expansion of management reporting functions and to clear definition of main characteristics of intracompany reporting, which is created by the staff for its internal use with the adherence of principles of confidentiality. The impact of external factors, which are mostly negative nowadays (economic crisis, restrictions caused by the global pandemic, unfair actions of competitors, cyberattacks) require qualitative developments of intracompany reporting forms, which should ensure rapid detection of the negative changes at the enterprise and timely provide the information for its effective elimination.The purpose of the study lies in scientific and theoretical justification of the concept «intracompany reporting», in determination of the role for enterprise management and also in outlining the principles of reporting formation and techniques of its preparation taking into account the modern conditions of enterprises activity.Methods. In the research process the following methods were used: theoretical generalization, comparison, abstract-logical for distinguishing the concepts of «management reporting» and «intracompany reporting»; grouping, generalization,  analogy,  analysis and synthesis for identifying the principles of formation of intracompany reporting and its qualitative characteristics; modeling, induction and deduction, structural-logical, tabular for establishing the stages of reports formation at the enterprise and the techniques of its preparation.Results. The essence of management and intracompany reporting as an information field for necessary decisions making by their users is investigated. The role of intracompany reporting for enterprise management is established and it is proved that it is an integral part of management reporting. The formation and usage principles of intracompany reporting in the context of two groups are outlined: the principles that are used in the formation      of financial and intracompany reporting; principles that are used in the formation of intracompany reporting. The qualitative characteristics of such reporting are clarified. The stages of its formation at the enterprise are highlighted. The expediency of construction the intracompany reporting information map at the enterprise is established and its form  is offered. The necessity of development of Regulations (standard) of the intracompany reporting is proved. Perspectives. Further researches should be aimed at developing the Regulations (standard) of intracompany reporting, as well as formation of standardized forms of such reporting, taking into account enterprises’ branch peculiarities.

scholarly journals Optimization of business process management at the enterprise

2020 ◽  
pp. 79-84
Author(s):  
Nataliia Sarai
Keyword(s):  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Business Processes ◽  
Process Approach ◽  
Enterprise Management ◽  
Organization And Management ◽  
Theoretical Generalization ◽  
Definition Of ◽  
The Impact

Purpose. The aim of the article is the development of theoretical, methodological provisions and practical recommendations for determining the content of business process and process approach in management of the enterprise, substantiation of classification features of grouping business processes and identifying indicators of evaluation of business processes of the enterprise and factors influencing their effectiveness. Methodology of research. The theoretical and methodological basis of the study is the position of modern economic theory, scientific works of domestic and foreign scientists to optimize the management of business processes at the enterprise. The following general scientific methods of research are used to achieve this goal: system-structural and terminological analysis – to streamline the conceptual and terminological apparatus regarding the economic content of the category "business process"; grouping, comparison and theoretical generalization – for the study of scientific works on the problems of business process management at the enterprise; inductions and deductions – to study the classification features of business process grouping and identify business process evaluation indicators at the enterprise; abstract and logical – for theoretical generalization and formulation of conclusions. Findings. The necessity of applying the process approach to the organization and management of the enterprise is substantiated. The economic essence of the category "business process" is determined. It is established that a business process is a structured sequence of actions to perform an appropriate type of activity at all stages of the life cycle of the subject activity. Characteristics of business processes: presence of internal and external users; functioning within and between divisions of the company and between different organizations; based on the way in which the organization works. The main characteristics of quality of business processes of the enterprise are determined, namely: effectiveness; efficiency; adaptability; anti-corruption. Originality. There was further development of the definition of the content of the business process and process approach in management of the enterprise are generalized, the classification features of grouping of business processes are substantiated and the possibilities of application of indicators of estimation of business processes of enterprise and factors of influence on their efficiency in management of domestic enterprises are offered. Practical value.Recommendations are proposed which define the conditions for ensuring optimization of business process management at the enterprise, in particular: application of the process approach to enterprise management; use of a scorecard to evaluate the business processes of an enterprise determining the impact of factors on their effectiveness. Key words: process; business process; process approach; indicator; factor; enterprise management.

scholarly journals MOTIVATION MODEL OF STIMULATION OF ACTIVITY OF ENTERPRISE EMPLOYEES

Management ◽  
2018 ◽  
Vol 26 (2) ◽  
pp. 28-41
Author(s):  
Sergii O. Arefiev
Keyword(s):  
Enterprise Management ◽  
Theoretical Understanding ◽  
Economic Methods ◽  
Analysis And Synthesis ◽  
Qualitative Work ◽  
Enterprise Management System ◽  
Definition Of ◽  
Labor Remuneration ◽  
High Level ◽  
Motivation Model

Introduction and aim of the research: The current stage of Ukraine's economic development requires solving the practical tasks of managing the work of the personnel of the enterprise through the application of new socio-economic methods of motivation of labor that would increase the economic interest of employees in productive and qualitative work. But the scientific elaboration of this task remains inadequate, and especially with regard to the creation of a comprehensive system of motivation for workers of production enterprises. The essence of the problems posed is the development of a comprehensive methodology for stimulating the work of workers of production enterprises.Research hypothesis is to develop a mechanism to increase the employee's interest in implementing the goals and objectives of the company with a high level of competition in the industry and relatively low profitability of production..The aim. Definition of the theoretical basis and methodological foundations of the complex system of labor motivation by establishing personal interest of all categories of personnel in the final result of the activity.Methodology:at the stage of collection, systematization and processing of information for the research – inductive; in the  process  of  theoretical  understanding  of the problem – deductive, methods of analysis and synthesis – to combine various components of economic phenomena into a single process. By studying the process of motivation of labor at the stage of developing proposals for its improvement, methods of detailing, grouping, generalization, graphic, analytical, logical, economic and mathematical modeling were used.Results: The main directions of labor motivation, motivates the activity of employees as a factor in increasing the profitability of production and doing business, making up the motivation for work, measures to develop labor motivation systems, and recommendations for improving it in the enterprise management system using motivational mechanisms.Conclusions: It is substantiated that the process of motivation of labor in the conditions of a production enterprise should be considered as a complex process, which consists of several components, among which labor remuneration, valuation, evaluation of personnel, non-material incentive methods, system of estimation of efficiency of existing methods of promotion of labor are distinguished.

scholarly journals THE “CRIMINAL LAW OF VICTIM” AS A CRIMINAL LAW MODEL

2018 ◽  
Vol 2 (2) ◽  
pp. 14-19
Author(s):  
Irina Aleksandrovna Tretyak
Keyword(s):  
Criminal Law ◽  
Legal Status ◽  
Criminal Liability ◽  
Theoretical Models ◽  
Legal Personality ◽  
Basic Model ◽  
Legal Method ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
The Impact

The subject. The article is devoted to analysis of the basic models of criminal law and the impact of victim’s legal status on the criminal legal theory.The purpose of the paper is to substantiate the existence and the importance of “criminal law of victim” as basic model of criminal legal theory.The methodological basis of the research includes general-scientific methods (analysis and synthesis, system-structural approach) as well as academic methods (formal-legal method, method of interpretation of legal texts).Results and scope of application. The definition of the role of the victim, the importance of his legitimate interests in the implementation of criminal liability is complicated by the fact that the basic models of criminal law developed by science – “criminal law of the offender” and “criminal law of the crime” – do not consider the victim as a subject of criminal legal relations.The theoretical models of criminal law are embodied in the criminal law, specific legal rela-tions, law enforcement acts, etc., in connection with which there are specific indicators – the parameters by which it is possible to determine which model of criminal law is implemented.If the question of the criminal legal personality of the victim is controversial, in my opinion, there is no doubt that the victim is a party to the criminal law conflict, which often begins to unfold long before the crime.Conclusions. Recognizing the victim as a subject of criminal legal relations, as well as a par-ticipant in the criminal law conflict, it is possible to talk about the formation of a new model of criminal law – “the criminal law of victim”.

The economic essence of receivables as a financial category: Industrial dimension

2021 ◽  
Vol 27 (4) ◽  
pp. 807-832
Author(s):  
Oksana V. KASACHEVA ◽  
Viktor A. UDOD
Keyword(s):  
Systems Approach ◽  
Management Mechanism ◽  
Economic Entity ◽  
Analysis And Synthesis ◽  
Industrial Dimension ◽  
The Subject ◽  
Micro Level ◽  
The Impact ◽  
Adequate Management ◽  
Qualitative Characteristics

Subject. This article discusses the formation of receivables that depends on the influence of numerous and at the same time heterogeneous factors. Objectives. The article aims to develop methodological provisions for the content of receivables, its key elements, in order to establish an adequate management mechanism to maintain capacity to pay and maximize profits. Methods. For the study, we used the systems approach, analysis and synthesis, and generalization. Results. On the basis of generalization and systematization of published works on the subject matter, we have identified insufficient accounting of the impact of receivables at the macro level and show a new direction of the topic in terms of the functional assignment of receivables in the structure of working capital at the micro level. Conclusions. Receivables are a kind of credit exposure of an economic entity. This risk has certain criteria such as volume and duration combined with time, quantitative and qualitative characteristics.

Proposal for a New Structure of Enterprise Management Concept for Processing Secondary Raw Materials - Aluminum

2014 ◽  
Vol 708 ◽  
pp. 178-183
Author(s):  
Andrej Hačevský ◽  
Jan Spišák
Keyword(s):  
Raw Materials ◽  
Balance Model ◽  
Enterprise Management ◽  
Analysis And Synthesis ◽  
Management Concept ◽  
Verification Process ◽  
Enterprise Management System ◽  
The Individual ◽  
Production Company ◽  
Verification Plan

From the analysis and synthesis, which consists of a draft of structure of a new enterprise management system concept based on hierarchical balancing optimization model, results clear findings and outputs. The primary benefit is considered to be the fact, that it showed the existence and use of balancing model as a tool for effective management of the production company. This article primarily describes the use of the balance model at the analysis of the production process. HBOM can be involved in the verification process impacts of the individual reversals in the technology and economics of company, at operating in the verification plan, and verification of compliance and reality.

scholarly journals Main directions of modern enterprise strategy formation

2018 ◽  
Vol 2 (1) ◽  
pp. 26-36
Author(s):  
Olga Kalaman ◽  
Oleg Udovitsa
Keyword(s):  
Strategic Management ◽  
Development Strategy ◽  
Strategy Development ◽  
Enterprise Management ◽  
Main Task ◽  
Modern Enterprise ◽  
Current Economic Situation ◽  
Basic Approaches ◽  
Enterprise Management System ◽  
Definition Of

Introduction. Today in Ukraine there is a situation that creates an environment of "public interest" in approaches to modeling the main areas of strategic management and its content. Inaccurate perception of approaches to the "strategy" concept content significantly changes the possibility of its effective implementation at the state and economic levels. Therefore, it is logical to arise the necessity of studying the directions of forming a strategy and the possibility of applying the theory of strategic management in modern domestic enterprises. Aim and tasks. The article purpose is to determine the basic approaches to the formation of the modern enterprise development strategy, which is subject to the study of the main directions of its formation. The systematic basis for such systematization was systemic, reproductive, dialectical, and general scientific approaches. Research results. It has been established that the "action" approach as the leading methodology for the strategy development implies the relevance of the activity category with the concepts of "needs", "interests", "motives", "goals", "reflection (assessment)," "self-development". A system approach involves considering a strategy as a system that has a certain structure and interconnection within its individual components. Formation and strengthening market relations stimulates the application of new approaches and forms in management, changes (sometimes cardinally) the nature of the tasks to be solved and methods for their achievement, as well as the development of a strategy. The development of a clearly formulated strategy and the definition of organic development goals is a consequence of the external conditions manifestation of the company's existence, for example, the conditions of macroeconomic instability, the complexity of the relationship between the economic and political environment. To clearly formulate a strategy for the enterprise in accordance with the current economic situation, to outline the ways of its implementation and, if possible, to evaluate the expected result, a manager is required to possess creativity, knowledge and experience, intuition in a unified approach to formulating strategic prospects for the operation and development of the enterprise. Conclusion. For Ukrainian enterprise management system, the main task is not the prompt response to the current changes in the environment. They are the strategic vision formation of the future enterprise, the development of a flexible and viable progress strategy, the prediction of tactical and strategic threats for the enterprise, its timely elimination, and the practical use of strategic management idea for sustainable development.

scholarly journals Prospective solvency in ensuring the financial stability of the enterprise

2021 ◽  
pp. 162-168
Author(s):  
Vita Vynogradnya ◽  
Lyudmila Burdonos
Keyword(s):  
Economic Development ◽  
Financial Stability ◽  
Synthesis Method ◽  
Enterprise Management ◽  
Stable Operation ◽  
Socio Economic Development ◽  
The Future ◽  
Analysis And Synthesis ◽  
Definition Of

 Issues of ensuring the financial stability of enterprises are extremely important for the socio-economic development of Ukraine. Stable operation of the enterprise is possible only if the appropriate level of solvency of the enterprise. That is why the issues and problems related to ensuring solvency are given much attention in the scientific works of scientists from both foreign and domestic scientific schools. At the same time, insufficient attention is paid to long-term solvency as an important component of the system of ensuring the stable functioning and development of the enterprise in the future. The task of the study is to analyze the approaches of scientists to the interpretation of the essence of prospective solvency and its role in ensuring the stable operation of the enterprise, determining the characteristic causes of its decline in modern socio-economic development of Ukraine; development of a proposal to ensure the solvency of the enterprise in the future. In the process of research general and special methods were used: analysis and synthesis, method of comparison, generalization, statistical, etc. The article considers the essence of perspective solvency of the enterprise and its role in ensuring stable functioning of the enterprise. The factors that determine it are systematized. The conceptual model of providing perspective solvency of the enterprise for the purpose of stable functioning and development of the enterprise which provides: definition of system of the corresponding indicators of perspective solvency for their constant monitoring is offered; finding out the possible reasons, which may result in loss of prospective solvency; the sequence of implementation of the necessary measures for its restoration and provision in the future. The results of this study can be used in the process of enterprise management to determine the real state of its solvency and develop measures to ensure it in the medium and long term.

scholarly journals Reengineering as an Innovative Basis to Reconstruct the Enterprise Management System

2020 ◽  
Vol 4 (46) ◽  
pp. 210-216
Author(s):  
V. V. Prokhorova ◽  
◽  
O. V. Bozhanova ◽  
Y. V. Yukhman ◽  
◽  
...  
Keyword(s):  
Management System ◽  
Enterprise Management ◽  
Innovative Development ◽  
Enterprise Information ◽  
Conceptual Foundation ◽  
Industrial Enterprises ◽  
World Economic ◽  
Enterprise Management System ◽  
Definition Of ◽  
Functional Components

The actual value of the topic lies in the fact that nowadays the development of the world economic system is accompanied by innovative processes. Innovative development of enterprises is the only possible way to steer a country’s economy out of crisis. For most domestic industrial enterprises it is necessary to completely abandon the traditional enterprise management system or, at least, to transform it. Thus, it is becoming more and more actual to use methods and tools, which can foster innovative development in various activity areas at an enterprise, and the importance of reengineering as an innovative basis for the reconstruction of the enterprise management system is growing. The article aims at designing a conceptual foundation for reengineering as an innovative basis for the reconstruction of the enterprise management system. The authors reveal the content of reengineering and demonstrate its importance as the innovative basis for reconstructing the enterprise management system. The advantages of using reengineering are highlighted, the essence of reengineering as an economic process is identified. It is stated that reengineering allows providing a systematic and comprehensive approach to the innovative refocusing and restructuring of the enterprise management system as a whole, or of its individual functional components. The authors’ own definition of "reengineering" is offered. It is substantiated that reengineering allows reconstructing the enterprise management system in an innovative way. The need for the reengineering of the enterprise management system is shown. The conceptual basis of reengineering as an innovative basis for reconstructing the enterprise management system is proposed. The basis contains the principles, on which reengineering is grounded as an innovative basis for reconstructing the enterprise management system; and the main stages of reengineering. Reengineering as an innovative basis for reconstructing the enterprise management system involves holistic and systematic modeling and fundamentally changes the enterprise information flow; as a result, the organization structure is simplified, resources are redistributed, individual resources consumption is minimized, product life is reduced, the service quality and image are improved.

THE IMPACT OF ARTIFICIAL INTELLIGENCE IN THE LEGISLATIVE PROCESS ON HUMAN RIGHTS

2020 ◽  
Vol 10 (4) ◽  
pp. 70-75
Author(s):  
TOMAS MOLODTSOV ◽  
Keyword(s):  
Artificial Intelligence ◽  
Human Rights ◽  
Legislative Process ◽  
Additional Measure ◽  
Human Rights Protection ◽  
Methods Of Analysis ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Automation Tools ◽  
The Impact

The article is devoted to the definition of artificial intelligence and its impact on human rights in the context of lawmaking activity. Purpose of the article: this paper aims to investigate the main approaches to understanding artificial intelligence and the consequences of its integration into the legislative process, as well as to assess the impact of artificial intelligence on human rights. The purpose of the article is also to identify the risks of such influence and ways to level them. Methodology and methods: this article uses general scientific methods of analysis, especially empirical and dialectical, which allow to consider raised issues comprehensively. The author also uses methods of analysis and synthesis, induction and deduction. Conclusions: as the result of this research, the author comes to the conclusion that artificial intelligence, understood as both an exclusively automated tool and a pure consciousness, can significantly optimize the current lawmaking system. However, its impact on human rights in this context may be negative, limiting the freedom of choice, privacy and secrecy of correspondence. To protect human rights, the author recommends using automation tools only as additional measure, but not as substitute. The conclusion raises the question of what consequences can occur for people if artificial intelligence, integrated into law-making activities, can become aware of itself. Scope of the results: this work can be interested to both lawmakers and society as a whole, as it raises basic issues of human rights protection in the context of global digitalization.

Methodology for assessing the effectiveness of the scientific and innovative cluster

Ekonomika APK ◽  
2021 ◽  
Vol 317 (3) ◽  
pp. 81-88
Author(s):  
Oleksandr Nechyporenko ◽  
Yurii Nosenko ◽  
Lesia Sinelnyk
Keyword(s):  
Agricultural Sector ◽  
Synthesis Method ◽  
Practical Significance ◽  
Research Centers ◽  
Theoretical Approaches ◽  
Innovative Cluster ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Internal And External Factors ◽  
The Impact

The purpose of the article is to analyze the existing methodological approaches to assessing the activities of corporate cluster structures of various types and to select criteria for assessing the activities of interregional research centers of the NAAS, as cluster formations. Research methods. General scientific methods of empirical knowledge were applied: monographic and comparison, with the help of which an understanding of various methods of assessing clustering processes and the degree of implementation of integration initiatives was achieved, individual levels of cluster development were discovered and compared, changes in theoretical approaches to assessing their activities were revealed, trends in the development of scientific thoughts about this; also used cognitive comparison and description operations; according to the method of analysis, the optimal methods for assessing the effectiveness of cluster scientific unions have been identified; the synthesis method provided an opportunity to integrate approaches and propose a methodology for determining the level of efficiency of a scientific and innovative association; using a systematic approach, the influence of internal and external factors on the performance of cluster entities and their individual participants in a competitive environment was studied; abstraction made it possible to move away from a number of stereotypes regarding the definition of acceptable criteria for assessing the results of cluster activities and to highlight their essential characteristics, which is the basis of the model for the indicative assessment of the integration of scientific and innovative associations. Research results. A number of different theoretical approaches to determining the effectiveness of the activity of cluster structures are disclosed. It has been established that, in particular, their activities are assessed depending on the object of research or on the potential benefits of integration, while taking into account macro- and microeconomic indicators that characterize the impact of the cluster on society. The analysis and synthesis of currently known individual methods provided an opportunity to propose criteria for assessing the effectiveness of the functioning of “interregional research centers of the NAAS, maximally reflect the degree of implementation of those aspects of integration that ensure the economic efficiency of interaction of all subjects of cluster education and at the same time open up prospects for further research to determine the fair score and weighting factors for each of the proposed indicators. Scientific novelty. A system of complex indicative indicators is proposed for assessing the activities of a scientific and innovative cluster, which reflect the essential characteristics of the implementation of integration initiatives in the agricultural sector. Practical significance. The developed proposals for determining the effectiveness of the functioning of the scientific and innovative cluster can be used to assess the results of the activities of the interregional scientific centers of the NAAS. Refs.: 23.

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