IMPLEMENTATION AND REALIZATION OF INTERNAL AUDIT IN AGRO-INDUSTRIAL ENTERPRISES

2021 ◽  
Vol 2 (2) ◽  
pp. 120-125
Author(s):  
Zh. A. MOSOYAN ◽  
Keyword(s):  
Management System ◽  
Research Work ◽  
Internal Audit ◽  
Modern World ◽  
Financial Control ◽  
Economic Relations ◽  
Industrial Enterprises ◽  
Financial Condition ◽  
Definition Of ◽  
Control And Management

In the modern world, with the development of economic relations, the need for optimal management of an agro-industrial enterprise is of prime importance. In order to achieve the goals set, to systematize ap-proaches to assessing the financial condition of the organization and to increase the effectiveness of risk management, the company needs to implement internal audit. The purpose of this article is to study and determine the development, the essence of internal audit and the need for its application in practice in agri-cultural enterprises, as well as to establish the feasibility of using internal audit in the management system to achieve goals. The study examined the latest work of leading specialists in the field of internal audit (R. P. Bulyga, I. S. Egorov, Zh. A. Kevorkova, M. V. Melnik, A. D. Sheremet, etc.), its nature was determined. and a place in the management of the organization. The object of the research work is internal audit in agro-industrial enterprises. The subject of the research is the definition of the main functions of internal audit, its role and place in the financial control and management system of the company.

scholarly journals THE ROLE AND IMPORTANCE OF TECHNICAL REGULATION IN INCREASING EFFICIENCY IN THE ENERGY SECTOR

2021 ◽  
Vol 06 (02) ◽  
pp. 28-29
Author(s):  
Nurlan Hajizade Nurlan Hajizade
Keyword(s):  
Economic Development ◽  
Research Work ◽  
Developed Countries ◽  
Energy Sector ◽  
The State ◽  
Modern World ◽  
Special Role ◽  
Negative Consequences ◽  
Technical Regulation ◽  
Definition Of

One of the important vectors of economic development in the modern world is the minimization of the negative consequences of human economic and other activities. Therefore, highly developed countries impose mandatory and voluntary requirements on the development of products and implement a series of measures. Necessary regulatory activities of the state in this direction include the definition of mandatory requirements, their proper implementation and the application of sanctions. All these processes are carried out through technical regulation. It is important to apply technical regulation in every sector of the economy. This importance plays a special role in the energy sector, which is closely linked to all sectors of the economy, and differs even more. In this regard, the role and importance of technical regulation in increasing the efficiency of the energy sector in the research work is highlighted.

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.

scholarly journals Economic condition of the enterprise and its evaluation indicators

2021 ◽  
pp. 41-46
Author(s):  
Liudmyla SEMERUN ◽  
Antonina PORKHUN ◽  
Anna SHMYRINA
Keyword(s):  
Financial Stability ◽  
Economic Condition ◽  
Enterprise Management ◽  
Complex Concept ◽  
Industrial Enterprises ◽  
Financial Position ◽  
Financial Condition ◽  
Methods Of Calculation ◽  
Theoretical Generalization ◽  
Definition Of

Introduction. The effectiveness of enterprise management largely depends on an objective, timely and comprehensive assessment of its economic condition. Today there are a number of studies that define the financial condition of the enterprise and reveal the content of this economic category. However, there are some differences between the financial and economic components, so it is necessary to clarify the essence of the concept of "economic condition of the enterprise" and justify the indicators for its evaluation. The purpose of the paper is the research of the concept of "economic condition of the enterprise", formation of a system of indicators for its assessment and implementation of an integrated assessment of the economic condition of PJSC "Odeskabel". Results. The paper presents a theoretical generalization of the essence of the economic condition of the enterprise and provides an author's definition of this category. The economic condition of enterprises is a complex concept that reflects the condition of the enterprise in the process of activity and is characterized by a system of indicators that determine the financial position of economic entities, the efficiency of their operation and the level of competitiveness in the market. The system of indicators for assessing the economic condition of industrial enterprises is substantiated. The stages and methods of calculation of a complex integrated indicator are revealed, which takes into account the value of all components of the economic condition of the enterprise and allows to identify problem areas and take measures to neutralize them in the future. Conclusion. The developed integrated indicator for assessing the economic condition of industrial enterprises from the position of its relationship with financial stability, liquidity, efficiency and competitiveness allows you to make better management decisions to determine development priorities in accordance with the planned goals of the enterprise.

THEORETICAL AND METHODOLOGICAL ASPECTS OF THE FORMATION OF INDUSTRY COMPETITIVENESS IN THE CONDITIONS OF STRENGTHENING INTERNATIONAL ECONOMIC RELATIONS

2019 ◽  
pp. 213-219
Author(s):  
Olena Akymenko ◽  
Vladyslav Andarak
Keyword(s):  
Economic Relations ◽  
Organizational Conditions ◽  
Eu Member States ◽  
Industrial Enterprises ◽  
Key Characteristics ◽  
International Economic Relations ◽  
Industry Competitiveness ◽  
Definition Of ◽  
State Programs ◽  
Methodological Aspects

The article summarizes the scientific material on the research topic and substantiates the idea that nowadays there is a substantial need to expand the range of Ukrainian products presented in the world markets, which requires increasing their competitiveness to the level of EU Member States. It has been given the definition of the concept of «industry competitiveness», which refers to a permanent ability to withstand competition due to the existing technical, economic and organizational conditions for mining, processing, and production of high-quality products that meet the requirements of specific consumer groups. It has been defined the principles of a systematic approach to competitiveness management, including systematic, integrity, structuring, balance, fairness, limited rationality, multiplicity, development, infinity, ensuring the attractiveness of positions, involvement, reliability of information, warnings, correspondence in time and space. There are a number of key characteristics of competitiveness, namely: relativity, objectivity, dynamism, integration, belonging to a specific competitive market, need for purposeful formation, immanence, uniformity, adequacy. It has been proved that the combination of restoration of the productive and financial capacity of industrial enterprises and the implementation of state programs on stimulation of economic development will help to increase the competitiveness of domestic industry.

scholarly journals Internet Platform as a Basis for Effective Promotion of Industrial Enterprises

2020 ◽  
pp. 116-123
Author(s):  
Anna O. Derykolenko
Keyword(s):  
Business Processes ◽  
Industrial Enterprise ◽  
Modern World ◽  
The Internet ◽  
Industrial Enterprises ◽  
Keywords Internet ◽  
Internet Platform ◽  
Definition Of ◽  
Target Consumer ◽  
Use Of Internet

The article clarifies the definition of an Internet platform. The main markets are identified where the use of Internet platforms would be most appropriate. The existing definition of Internet platforms is analyzed and the author’s vision is proposed, which is based on the research. The main characteristics of the Internet platform for the promotion of industrial goods are highlighted. It is noted that in the modern world of digital technologies, Internet platforms have wide opportunities and prospects for application by domestic industrial enterprises. The main purpose of the existence of Internet platforms is to help enterprises whose goal is to enter global markets. Due to the high technical level, their implementation can significantly increase the speed of logistics operations, increase the efficiency of activities (communication, logistics, innovation, investment, etc.), improve its quality (thanks to customization), realize unique after-sales service opportunities for various markets, various target consumer groups, etc. The use of Internet platforms by industrial enterprises is, on the one hand, aimed at establishing mutually beneficial relations with stakeholders, and on the other, at coordinating the company's internal business processes with external capabilities and threats. The author formulated the main features of the creation and use of Internet platforms for the promotion of industrial products, identified the business processes of an industrial enterprise when using an Internet platform. Separately, a structural diagram of the business processes of an industrial enterprise using the Internet platform is proposed. Keywords: Internet platform, business processes, tools, industrial enterprises.

scholarly journals THEORETICAL APPROACHES TO JUSTIFICATION OF EFFICIENCY OF MANAGEMENT OF SCIENCE-INTENSIVE INDUSTRIAL ENTERPRISES

2018 ◽  
pp. 28-35
Author(s):  
Elena Mikhailovna Abrashkina ◽  
Mikhail Yakovlevich Veselovskiy
Keyword(s):  
Management System ◽  
Management Process ◽  
Category Management ◽  
Key Factors ◽  
Management Effectiveness ◽  
Internal Factors ◽  
Industrial Enterprises ◽  
Theoretical Approaches ◽  
Effective Performance ◽  
Definition Of

The article presents a study of the effectiveness of management of science-intensive industrial enterprises. The approaches to the definition of the scientific category "management effectiveness" are explored. External and internal factors of increasing the efficiency of management of science-intensive enterprises are singled out, indicators of management effectiveness and key factors of the success of the management process are identified. The criteria for effective performance of the functions of the management system are given.

scholarly journals APPROACHES AND PRINCIPLES OF INTELLECTUAL CAPITAL MANAGEMENT AT INDUSTRIAL ENTERPRISES

2021 ◽  
Vol 6 (1) ◽  
pp. 15-20
Author(s):  
Maryna Derzhevetska ◽  
Tamara Kukhtyk ◽  
Iryna Getman ◽  
Olena Khoroshailo
Keyword(s):  
Intellectual Capital ◽  
Management System ◽  
High Speed ◽  
Rapid Assessment ◽  
Capital Management ◽  
Industrial Enterprises ◽  
Intellectual Capital Management ◽  
Effective System ◽  
Definition Of ◽  
Structure Evaluation

Despite a large number of studies devoted to the intellectual capital management at industrial enterprises, its structure, evaluation and some issues remain fragmentary. In particular, there is no scientific approach to the interpretation of the content and formation of the intellectual capital structure. The process of transition of management technologies to a new level of SMART enterprises is not fully studied, and the system of rapid assessment of intellectual capital at industrial enterprises and express – management of it in connection with such transition is not considered. The need for further research in this area led us to the choice of the paper topic. The author's definition of the concept of intellectual capital is considered as a set of intellectual potential of people and structural capital, which on the basis of methods of formation, effective management, use and reproduction of intellectual resources (intellectual property and digital industry) is aimed at achieving economic efficiency of the enterprise. The paper considers the most significant approaches to intellectual capital management, highlights the features and advantages of each approach. An effective system of intellectual capital management at industrial enterprises is proposed. For this purpose, we recommend the fundamental requirements for an effective intellectual capital management system of industrial enterprises: the scientific principle, the principles of complexity and consistency, collegiality of decisions made, permanence, innovation principle and informatization. It is the principle of informatization that allows us to monitor the internal and external environment of the enterprise and consider the studied phenomena and factors in dynamics. For the effective implementation of the management system principles, the requirements of efficiency and adaptability, high speed, completeness and reliability are selected, which contribute to the construction of a competitive intellectual capital management system for industrial enterprises.

scholarly journals A Theoretical and Methodological Analysis of the Scholars’ Views on Defining the Concept of «Competitiveness»

2020 ◽  
Vol 11 (514) ◽  
pp. 13-17
Author(s):  
T. V. Shtal ◽  
◽  
D. A. Shulha ◽  
D. A. Torkut ◽  
◽  
...  
Keyword(s):  
Life Support ◽  
Environmental Changes ◽  
International Competitiveness ◽  
Machine Building ◽  
Necessary Condition ◽  
Modern World ◽  
Competitive Advantages ◽  
Economic Relations ◽  
State Of Affairs ◽  
Definition Of

The article is aimed at analyzing the interpretation of the concept of «competitiveness» and defining the importance of attracting the attention of enterprises to this topic. The relevance of the problem of increasing the competitiveness of enterprises is determined not only by the needs of domestic development and life support of the country, but also by those profound changes that are taking place in the modern system of international economic relations, directed towards forming a new international division of labor and a new mechanism for the distribution of the global incomes. Never before in the history of international relations has the phenomenon of competitiveness acquired such actual importance as it does nowadays. Ukraine faces the issue of sustainable economic development, characterized by increased adaptability to environmental changes, as well as the availability of favorable conditions for functioning with a constant increase of competitive advantages. The line between the competitiveness of firms, industries and the competitiveness of the country is extremely conditional. One of the most globalized markets today is the market of machine-building products, which often determines the international competitiveness of the country and its role on the world stage. In this aspect, the issues of formation of competitive advantages of domestic enterprises on international markets as the basis of their long-term presence in these markets become particularly relevant. Having analyzed the theoretical principles of the concept of international competitiveness, it was determined that there is currently no generally accepted definition of the content and understanding of this category. Enterprises should understand that the concepts of «competition» and «competitiveness» are not interchangeable. Companies need to assess the level of international competitiveness in order to understand the state of affairs and take adequate measures if the level of international competitiveness is unsatisfactory. Thus, finding points of growth of the level of international competitiveness and influencing them is a critically necessary condition for the effective activity of an enterprise in the modern world.

scholarly journals COMPUTER INTEGRATED MANUFACTURING: OVERVIEW OF MODERN STANDARDS

2017 ◽  
Vol 8 (3) ◽  
Author(s):  
A. Рupena ◽  
I. Elperin ◽  
R. Mirkevich ◽  
O. Klymenko
Keyword(s):  
Batch Process ◽  
International Standards ◽  
Computer Integrated Manufacturing ◽  
Actual Performance ◽  
Industrial Enterprises ◽  
Definition Of ◽  
Operational Activity ◽  
Control And Management ◽  
The Relationship ◽  
Product Definition

The article deals with modern international standards ISA-95 and ISA-88 on the development of computer inegreted manufacturing. It is shown scope of standards in the context of a hierarchical model of the enterprise. Article is built in such a way to describe the essence of the standards in the light of the basic descriptive models: product definition, resources, schedules and actual performance of industrial activity. Description of the product definition is given by hierarchical presentation of products at various levels of management. Much attention is given to describe this type of resources like equipment, which is logical chain to all these standards. For example, the standard batch process control shows the relationship between the definition of product and equipment on which it is made. The article shows the hierarchy of planning ERP-MES / MOM-SCADA (in terms of standard ISA-95), which traces the decomposition of common production plans of enterprises for specific works at APCS. We consider the appointment of the actual performance of production at MES / MOM considering KPI. Generalized picture of operational activity on a level MES / MOM is shown via general circuit diagrams of the relationship of activities and information flows between the functions. The article is finished by a substantiation of necessity of distribution, approval and development of standards ISA-88 and ISA-95 in Ukraine. The article is an overview and can be useful to specialists in computer-integrated systems control and management of industrial enterprises, system integrators and suppliers.

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