scholarly journals INFORMATION SUPPORTING SYSTEM ABOUT TAX CAPACITY OF A COMPANY AND ITS EFFICIENCY: PRINCIPLES OF FORMATION AND EVALUATION

Author(s):  
Halyna Kuzmenko

The principles of forming the system of information about tax capacity are grouped and the directions of activity of the enterprise are identified, in view of which it is expedient to establish criteria for assessing its efficiency. The formation of information about tax capacity of an enterprise should occur not chaotically, but according to certain principles. The lists of basic principles (unity, objectivity, competence, probability and periodicity) and additional principles (dynamism, rationality, conformity, control) have been substantiated. The system of indicators and criteria of the formalized expression of efficiency is offered. The list of indicators made it possible to build the system (vector) of criteria requirements to ensure the effectiveness of information about the tax capacity of a business entity. It has been proved that in assessing the effectiveness of the information supporting system on tax capacity of the entity, the impact of time and cost criteria, as well as other non-measurable parameters should be taken into account. The proposed approach to assessing the effectiveness of the current information supporting system on the taxpayer's capacity will allow assessing alternative information systems in terms of the effectiveness of their implementation. Keywords: information supporting system; taxation; tax capacity; efficiency; principles; criteria; assessment; evaluation


2020 ◽  
Vol 01 (01) ◽  
pp. 38-44
Author(s):  
Halyna Kuzmenko ◽  
◽  
Nataliia Shalimova ◽  
Alla Lysenko ◽  
◽  
...  

The principles of forming the system of information about tax capacity are grouped and the directions of activity of the enterprise are identified, in view of which it is expedient to establish criteria for assessing its efficiency. The formation of information about tax capacity of an enterprise should occur not chaotically, but according to certain principles. The lists of basic principles (unity, objectivity, competence, probability and periodicity) and additional principles (dynamism, rationality, conformity, control) have been substantiated. The system of indicators and criteria of the formalized expression of efficiency is offered. The list of indicators made it possible to build the system (vector) of criteria requirements to ensure the effectiveness of information about the tax capacity of a business entity. It has been proved that in assessing the effectiveness of the information supporting system on tax capacity of the entity, the impact of time and cost criteria, as well as other non-measurable parameters should be taken into account. The proposed approach to assessing the effectiveness of the current information supporting system on the taxpayer's capacity will allow assessing alternative information systems in terms of the effectiveness of their implementation. Keywords: information supporting system; taxation; tax capacity; efficiency; principles; criteria; assessment; evaluation



10.28945/2492 ◽  
2002 ◽  
Author(s):  
Nikhil S Gurjar ◽  
Sharadchandra D. Jog ◽  
Manoj K Jha ◽  
S. Amanullah

The present work is an attempt to develop a conceptual framework for evaluating the impact of information systems implementations on Mergers and Acquisitions (referred to as M&A). Although this work focuses on vertical M&A, the framework can easily be extended to horizontal and conglomerate mergers. We begin by attempting to understand what M&A really are. We then move on to understand information systems as we know them today. Thereafter, we classify the nature of businesses from an information perspective. Technology assessment is then carried out on the existing information systems that are implemented in a company. This gives us an understanding of the characterization of the merging entities. We then go about understanding what the strategic options for the companies post merger are. These options are then evaluated to study the impact on the merger. An analytical framework is then developed in two cases that have been considered. Keywords: Merger and Acquisitions (M&A), Information Systems, Information Strategy.



2016 ◽  
Vol 6 (2) ◽  
pp. 1-16
Author(s):  
David Zamora ◽  
Juan Carlos Barahona

Subject area Management of Innovation and Technology/Management Information Systems. Study level/applicability Information Systems. Case overview SER (Sugar, Energy & Rum) was a company belonging to the Grupo Pellas Corporation. The company operated in four countries, had six subsidiaries, employed more than 25,000 people, had more than 43,500 manzanas of sugarcane crops in Nicaragua alone and had global annual sales of more than US$400m. In 2008, due to the negative effects of the crisis on the company’s business model (increasing costs due to higher prices for fuel and decreasing income because of low international sugar prices), the company decided to implement a business intelligence (BI) system to optimize its processes to reduce costs and increase productivity. At that time, the company had more than 100 years of data, information systems that fed into their main business processes and a culture that appreciated data as the basis for decision-making. However, there were inconsistencies among data systems, users received highly complex reports in Excel or green screens and process monitoring happened long after the tasks had been completed. As a response, SER used extract–transform–load to collect and clean data that would be used in the BI system (the case leaves the questions regarding the systems selection unsolved for discussion). Based on their business model, they selected the most critical processes and defined key performance indicators to measure the impact of changes in those processes. They considered graphic design as a tool to make the system more accepted by users and worked together with users so that reports only offered the most important information. The result was improved costs and productivity. They decreased manual time spent by 14 per cent, automated time spent by 10 per cent, and eliminated 1,556 hours of dead time for equipment in the field, which allowed them to increase productivity by US$1m just in sugar. They saved 20,000 trips from the fields to the factories, which represented more than US$1m in savings by monitoring the weight of wagons loaded with sugarcane in real time. They improved client perceptions about the company both locally and internationally by implementing a sugar traceability system. Expected learning outcomes The case “Business Intelligence at the Grupo Pellas SER Company” has as its objective to respond to the question: How does a company make its BI system implementation successful? As such, the case: Discusses what a BI system is and what it provides to a business analyses challenges, benefits and context when implementing a BI system; analyses success factors and recommendations in the BI system implementation process; analyses the process of implementing a BI and highlights the importance of the system priority questions and technological alternatives. Supplementary materials Teaching notes are available for educators only. Please contact your library to gain login details or email [email protected] to request teaching notes. Subject code CSS 11: Strategy



InterConf ◽  
2021 ◽  
pp. 35-43
Author(s):  
Emiliya Duneva

This paper analyzes the impact of Web 2.0 on the management of a company dealing with Italian cosmetics, reaching conclusions for the use of guidelines and recommendations for building an Internet strategy of the company. In the process of analysis we follow the creation of management information systems, online applications and websites of the company. We prove the thesis that the company up to the largest can use unlimited opportunities on the Internet as a communication channel with customers, but it does not lag behind companies from other economic spheres. Changes are needed to improve the strategy for using the Internet on the Bulgarian market.



2019 ◽  
Vol 7 ◽  
Author(s):  
Eva Adámiková ◽  
Tatiana Čorejová ◽  
Lenka Môcová

The development of a company significantly influences its final value. The value of a transport company can be determined for various legal acts, which also influence the selection of valuation methods. The view of the transport company may differ, depending on whether it is seen by investors or the company owners. Methods of evaluating a transport company, but also of all companies in expert practice, usually follow methodological procedures outlined in the legal standards. These methods are based on basic principles, namely the asset principle, the yield principle, the combined principle, and the market principle. These principles also include other methods of determining the company's value. Each method has its own specifics, a modification of only one model parameter changes the entire company value. The aim of this paper is to analyze the input data and their impact on the value of the transport company from the perspective of various methods. The paper shows the impact of the change in the rate of capitalization and g - the sustainable growth rate and the significant impact of the continuing value on the general value of the company.



2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank



Author(s):  
Bibit - Sudarsono ◽  
Umi - Faddillah

Printing service order information systems sometimes experience problems in completing running business processes including, frequent loss and inaccuracy in registering orders from customers, often also losing order data from customers, recording orders often experience errors, resulting inaccurate reporting of order data. A computerized ordering service information system will greatly help improve performance and accuracy in making reports on business processes running at a company. The existence of enterprise modeling of information systems ordering printing services with the TOGAF framework will be a method that greatly helps management make a decision that will synergize with the business process activities at the company. So that the objectives of the system can be achieved properly. The TOGAF framework can be a solution and will help to produce a system architecture design, a business process architecture, a technology architecture, a number of proposed business opportunity strategy proposals and an ongoing system change proposal.



Author(s):  
Oleksandr Malashko ◽  
◽  
Serhii Yesimov ◽  

The article examines trends in the development of legal regulation of information security in Ukraine in the context of the implementation of the Association Agreement between Ukraine and the European Union. The current information legislation and regulations on information security are analyzed. The tendencies in the legal regulation of information security that took place at the initial stage of the formation of information legislation are revealed. Based on the factors that took place before the adoption of the Doctrine of information security of Ukraine, the laws of Ukraine “On the basic principles of ensuring the cybersecurity of Ukraine”, “On the national security of Ukraine”, in the context of the current legislation, based on the methodology of legal forecasting, it is concluded that in the future the development of normative legal information security will be developed on the basis of by-laws, mainly at the departmental level.



2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Masruchin Masruchin

Corporate Social Responsibilityis a concept that a company has various forms of responsibility to all stakeholders including consumers, employees, shareholders, communities and the environment in all aspects of the company's operations that include economic, social, and environmental aspects. Therefore CSR is closely related to "sustainable development", in which a company, in carrying out its activities must base its decisions not only on the impact on economic aspects, such as the level of profits or dividends (profits), but also must consider the social and environmental impacts that arise from that decision, both for the short term and the longer term.Pondok Modern Darussalam Gontor (PMDG), in managing its Productive Waqf by establishing business units which mostly involve workers from the local society around PMDG. They are employed according to their skills. This is a form of implementing CSR in order to help advance and improve the welfare of the local society. The existence of these various business units is one of the educational facilities and as a form of CSR application which is actually intended to educate in the fields of independence, entrepreneurship, sincerity and sacrifice.PMDG involvement in social activities that are useful for the local society such as infrastructure development and village facilities, regeneration of students who are from around PMDG to be able to get higher education with funding from the PMDG, doing guidance to the local society through various religious activities, educational and economic activities is a form of PMDG responsibility to the local society environment and also to all stakeholders such as students, Ustadz, employees, so as to provide social and environmental impacts for the short term and the longer term.Keywords: Corporate Social Responsibilityandproductive waqf.



Sign in / Sign up

Export Citation Format

Share Document