scholarly journals METHODS OF COST ACCOUNTING IN THE ACCOUNTING POLICIES OF AGRICULTURAL ENTERPRISES

2019 ◽  
pp. 162-178
Author(s):  
Kateryna BURKO
Keyword(s):  
Production Management ◽  
Organizational Factors ◽  
Cost Accounting ◽  
Correct Choice ◽  
Enterprise Management ◽  
Specific Method ◽  
Agricultural Enterprises ◽  
Modern Enterprise ◽  
The Impact

Modern enterprise production management is a complex, time-consuming and multifaceted process. It sets new requirements for the organization of cost accounting and needs to expand control over the formation of production cost by industries, cost centers, technological redistribution, types of products (works, services). There is also a need to determine the impact of costs on the implementation of the latest technologies and improve product quality. Important elements of accounting policies are cost accounting methods. The correct choice and use of cost accounting methods contribute to a quick assessment of the appropriateness of spending. At present, the legislation of Ukraine does not specify a specific method of applying certain methods of cost accounting. The imperfection of modern domestic methods of cost accounting creates certain difficulties in their choice to solve the tasks set before the enterprise. The purpose of the article is to reveal the essence of cost accounting methods and to determine the most effective ones for consolidation in the accounting policy of agricultural enterprises. In the article the question of estimation of the role of registration policies is exposed in the process of the enterprise management. The component elements of registration politics are certainly connected with the account of spending. Different approaches of the researchers are considered in relation to the essence of methods of accounting costs and their classification. It is set that classification of methods of accounting of productive costs is the object of scientific discussions and generally accepted classification of methods has not been developed yet. The author gives general characteristics of the features of agricultural enterprises activities that have considerable influence on the process of administrative decision-making and directly determine the construction of the accounts of costs. Certainly, methods of cost accounting are the important element of registration policy of agricultural enterprises. Systematization of branch and organizational factors that influence the choice of the methods for cost accounting at agricultural enterprises is carried out. The use of the combined methods for accounting the costs is suggested, that is conditioned by the branch features of agricultural enterprises activity and formation of registration policy concerning cost accounting.

scholarly journals ECONOMICS AND RISK MANAGEMENT OF BIOFUEL PRODUCTION IN AGRICULTURE

2021 ◽  
Vol 2 (37) ◽  
pp. 271-279
Author(s):  
I. Perevozova ◽  
Iu. Samoilyk ◽  
О. Radchenko ◽  
N. Shportiuk ◽  
M. Demydova
Keyword(s):  
Risk Management ◽  
Alternative Fuels ◽  
Production Management ◽  
Jel Classification ◽  
Climatic Conditions ◽  
Biofuel Production ◽  
Limit Values ◽  
Agricultural Enterprises ◽  
The Cost ◽  
The Impact

Abstract. The development of the biofuel market in the world has a positive dynamic for growth. The substantiation of the directions of further improvement of the methodology of production management of alternative fuels is taking into account the policy of climate change and the possibility of reducing dependence on external suppliers of traditional fuels. Ukraine has favorable natural and climatic conditions for the development of production of non-traditional fuels. The most common crops that can be grown in Ukraine for biofuels are rapeseed and corn. Based on the material and technical base and production conditions, rapeseed is the best crop for cultivation. Therefore, the object that we have chosen for this study is the production of biodiesel, which does not require significant capital expenditures by agricultural enterprises. For the purposes of the study, the risks were grouped according to various classification criteria (operational and production; marketing; financial; legal and infrastructural; weather; environmental) and the weights of their impact on the performance of agricultural enterprises. The structural scheme of the algorithm of the automated estimation of influence of risk factors for development of bases of the analysis and management of risks of production of biodiesel is constructed. The author's method of calculating the impact of the risk complex takes into account the limit values of the intervals of fuzzy quantities. To preserve soil fertility and reduce the corresponding risks, the proportion of rapeseed in growing areas should be at the limit of 17—18% (when also growing sunflower the upper limit is 12%), then all three analyzed farms can not only use their own land for rapeseed crops, but also, if necessary, rent the necessary plot, or, according to the results of the relevant analysis, its part. In some cases, farms even purchase some of the seeds needed to load the equipment. The results of calculations of the cost of production of biofuels showed that the increase in the cost for small and medium producers is not significant compared to large producers. Keywords: biofuels, biodiesel, risk management, agricultural enterprises, risk management, efficiency. JEL Classification O13, Q42 Formulas: 6; fig.: 1; tabl.: 5; bibl.: 19.

scholarly journals Trends and stages of development of marketing approaches in the management of agricultural production

2019 ◽  
Author(s):  
Olga G. Chirva ◽  
Maksym.V. Boyko
Keyword(s):  
Production Management ◽  
Economic Security ◽  
The State ◽  
Industrial Complex ◽  
Product Policy ◽  
Agricultural Enterprises ◽  
Marketing Policy ◽  
Study Results ◽  
Marketing Activities ◽  
The Impact

The aim of the study. The purpose of the article is to analyze the current state and trends in the marketing activities of enterprises of the agro-industrial complex of Ukraine. Methodology. In the study of the state and trends of marketing activities of agricultural enterprises of Ukraine used a graphical method and systematic analysis; in the study of the impact of threats on the state of marketing activities of agricultural enterprises in Ukraine - the causal method and the method of scientific generalization - in forming the conclusions of the study. Results. Theoretical aspects of the conditions for the formation of marketing policy of agricultural enterprises are analyzed, we consider it appropriate to summarize the results in accordance with the constituent elements of marketing product policy. It is established that such components of marketing product policy are the development of a new product or economically justified improvement of existing ones; maintenance of goods (transportation, service, storage); withdrawal of goods from production, diversification, elimination. According to the results of the research, the tendencies of development of marketing approaches in production management of agricultural enterprises are analyzed. In the context of marketing policy analysis, a preliminary definition of the content of specific categories that are closely related to agricultural policy is identified.  The practical significance of the study is that the main conclusions and suggestions can be used by domestic enterprises to form an effective management system for marketing activities of agricultural enterprises. Prospects for further research. It is determined that in the long run for agricultural enterprises in developing marketing policy as a tool for economic security and for making sound management decisions and in the interests of consumers of agricultural products in the region it is necessary to form strategic and tactical goals based on the proposed tools.

scholarly journals The effectiveness of the monitoring and control system in the agricultural enterprises management

2019 ◽  
pp. 58-62
Author(s):  
Iryna Havrylko
Keyword(s):  
Control System ◽  
Strategic Management ◽  
Economic Efficiency ◽  
Enterprise Management ◽  
Monitoring And Control ◽  
Monitoring And Control System ◽  
Information Base ◽  
Agricultural Enterprises ◽  
And Control ◽  
The Impact

Introduction. Due to the impact of the global financial crisis and the growth of competition in the international market, control in the enterprise management is becoming important. It provides feedback between the control and managed subsystems of the enterprise. The purpose of the research is to substantiate the effectiveness of the monitoring and control system in the agricultural enterprises management in an unstable economic environment. Results. It is established that the existing approaches to the agricultural enterprise management do not contribute to the effective implementation of monitoring and control. The number of problems in the process of agribusiness management were identified based on expert analysis. It is determined that the development of strategic management in the agricultural enterprises activities is hampered by the lack of use of appropriate monitoring and control tools. The guidelines of agrarian business entities are determined in accordance with the market concept of enterprise management. The coefficient analysis of capacity utilization and profitability of agricultural enterprises is carried out. The inconsistency of the existing approaches of agricultural enterprises management to the requirements of the market environment has been established. It is revealed that the imperfect organization of enterprise management contributes to the formation of an unstable information base of enterprise control. The operative orientation of control in the enterprise management of the agrarian sphere and neglect of strategic factors of success are determined. It is substantiated that the integration of economic monitoring and control tools in the management system contributes to the growth of enterprises economic efficiency. Conclusions. The formation of strategic goals of agricultural enterprises is based on the distorted implementation of the sustainable development concept. The presence of a significant number of factors is determined that inhibit the process of increasing the investment attractiveness level and economic efficiency of agricultural businesses. Keywords: monitoring, control, enterprise management, agrarian business entity, efficiency, strategic management, monitoring and control tools, information base.

scholarly journals METHODICAL APPROACHES TO EVALUATION OF EFFECTIVENESS OF ASSORTMENT POLICY OF THE MODERN ENTERPRISE

2020 ◽  
Vol 10 (86) ◽  
Author(s):  
Maxim Bulava ◽  
Keyword(s):  
Policy Development ◽  
Free Market ◽  
Main Idea ◽  
Enterprise Management ◽  
Successful Operation ◽  
Modern Enterprise ◽  
Market Situation ◽  
Consumer Commitment ◽  
Market Trends

Commodity and assortment policy is the main direction of operation of any enterprise. It is very important in modern conditions, when the consumer is more demanding of goods or services, because the consumer is quite spoiled by possible variations in quantitative and qualitative indicators of goods. It is the range of goods and consumer commitment that form the market share of the company and the successful operation of the company in the market – as a consequence – making a profit. The development of an assortment policy and product strategy of an enterprise is a complex and time-consuming process that requires a complete understanding of the current market situation, knowledge of the main market trends and competitors' strategies. In the process of forming an assortment strategy for product development, consumers of the industry are studied in detail, hidden demand is studied and the potential of free market niches is assessed. Clarification of the essence of the term "assortment policy", which is the field of activity of managers and specialists in the enterprise, which is a set of principles, strategies and techniques that form the optimal range of products, in terms of increased efficiency and customer satisfaction. This direction is important in a developed economy, as modern consumers require higher requirements for product quality and design of the appearance of goods, so highlights the main objectives of product range policy. The methodical questions of formation of assortment policy of the modern enterprise which play a key role in management of the enterprise are investigated, you touch all aspects of its activity. A comparative analysis of approaches to the content and formation of this phenomenon is given. The main systems of classification of assortment policy factors used in management are given. The main idea of the study is to reveal the essence of assortment policy as an economically significant and effective tool for enterprise management. Within the framework of the article the systematization of the formation of stages of assortment policy development was considered. Classifying methods of research of assortment policy of the modern enterprise are also considered. Thus, the systematization of the existing methodological tools for the formation and implementation of range planning allows to establish its nature and understanding of why its research is needed.

scholarly journals CERTIFICATION OF PRODUCTS AS A MEANS OF INCREASING THE COMPETITIVENESS OF THE ENTERPRISE

2021 ◽  
Author(s):  
Iryna Kovshova ◽  
Yevhenii Niestierov
Keyword(s):  
Business Processes ◽  
Enterprise Management ◽  
Scientific Article ◽  
Regulatory Requirements ◽  
Product Certification ◽  
Modern Enterprise ◽  
Career Growth ◽  
Definition Of ◽  
The Impact ◽  
Periodic Changes

The purpose of the scientific article is to study the process of certification of products as one of the means of ensuring the competitiveness of a modern enterprise, stimulating management to meet the requirements of consumers and expand sales markets. It was found that different participants in the certification process understand it differently: enterprise management believes that this is a procedure for documentary certification of the conformity of products or processes to the established regulatory requirements; the certification body considers this to be an examination and certification activity subject to compliance. On the basis of the research carried out, the constitutive attributes of product certification as a means of increasing the competitiveness of an enterprise have been systematized and the definition of the concept of “certification” has been formulated. The authors put forward a number of hypotheses: certification is a means of increasing the competitiveness of an enterprise as a result of demonstrating the ability of an enterprise to meet generally accepted requirements for representatives of a certain sphere or industry; competitiveness depends on the availability of certified specialists with a certain level of qualifications working at the enterprise and qualitatively improve internal processes; continuous cyclical certification affects the competitiveness of the enterprise in the future. Prospects for further research are to conduct an experiment to confirm the facts of the impact of product certification and business processes on increasing the competitiveness of the enterprise. The authors also noted that certification should not be confused with attestation. Certification assumes a completely independent and principled assessment, carried out by employees of certification bodies who have no connection with the enterprise. Among other things, the authors came to the conclusion that one of the advantages of product certification is their personal interest in confirming their own professionalism, and, consequently, obtaining opportunities for future career growth. Also, one of the considered hypotheses proves that there is an evolution of the enterprise, as a result of periodic changes and additions to the existing norms and standards of certification.

MODERN PROBLEMS OF ACCOUNTING AND ANALYTICAL ENSURING FINANCIAL RESULTS MANAGEMENT

2020 ◽  
Author(s):  
Yuliia Peniak ◽  
◽  
Nataliia Horokhovatska ◽  
Keyword(s):  
Performance Management ◽  
Enterprise Management ◽  
Goods And Services ◽  
Financial Condition ◽  
General Evaluation ◽  
Net Profit ◽  
Business Entities ◽  
Results Management ◽  
Main Components ◽  
The Impact

The main purpose of any enterprise in the market economy is to obtain high financial results. One of the main conditions for the effective functioning of the enterprise is ability to generate profit in the amount that will create the financial basis for further development and expansion of the enterprise, comply with social and material needs, ensure competitiveness in the market of goods and services. The need for accounting and analytical management of financial results stems from needs of owners, the state and employees in information that will enable them to identify patterns and trends in financial results, identify and assess the main factors influencing the process of their creation, distribution and usage, identify reserves and thus increase the level of profitability. Despite the significant scientific contribution in the field of research of financial results of the enterprises, the issue of improvement aims to the accounting and analytical maintenance of management of financial results of the enterprise remains actual. That is why the purpose of the study is to substantiate the theoretical and practical aspects and develop approaches to improving the mechanism of formation of accounting and analytical support for the management of financial results of the enterprise. Accounting and analytical management of financial results of the enterprise is a set of interconnected elements of production and management system, activities carried out by the subject of management, creation of a certain structure, as well as collection, accumulation, storage and analysis of information necessary for effective operation of the enterprise. The main components of the study of accounting and analytical support of financial performance management are the formation of methods of analysis, control and forecasting of financial results, which requires specification of the components of the analytical and controlled process within the organizational and information model. Namely, the formation of reliable information about the financial condition of the enterprise, the analysis of economic indicators of the enterprise is of great importance in the system of general evaluation of business entities. Their research makes it possible to assess the dynamics of the structure of income and expenses, to determine the impact of factors on the company's profit from various activities, as well as to find reserves to increase the net profit of enterprises. Thus, the improvement of accounting and analytical support of enterprise management is based on the use of modern forms, methods and principles that place new demands on the formation of unbiased, complete, timely, clear and useful accounting and analytical information about the enterprise and its financial results.

THE ESSENCE, THE NEED FOR EVALUATION AND TYPES OF ECONOMIC POTENTIAL OF ENTERPRISES

2017 ◽  
Author(s):  
Olexandr Yemelyanov ◽  
Keyword(s):  
Economic Activity ◽  
Business Strategies ◽  
Enterprise Management ◽  
Value Assessment ◽  
Economic Potential ◽  
Enterprise Value ◽  
Development Assessment ◽  
State Of The Environment

The formation of business strategies of enterprises should be based on a preliminary assessment of their current and future economic opportunities. Such an assessment is to establish the value of the total economic potential of enterprises and its individual varieties. The purpose of this study was to clarify the essence of the economic potential of enterprises, justify the need for its evaluation and selection of its types. The main approaches to interpreting the terms "potential" and "enterprise potential" are identified. These include resource, result, resource-result, resource-target, and result-target concepts. It is established that the potential of any object, including the enterprise, can be interpreted as a set of its external functional properties, which this object shows or can show in a certain state of the environment in which it is located. Accordingly, the assessment of the potential of an object should be based on the identification and determination of its external properties, taking into account the environment in which the object is located. The main situations in which there is a need for information about certain components of the economic potential of the enterprise are identified, and the types of this potential and the consumers of the information about their level, corresponding to these situations, are determined. In particular, such situations include management of production and sales, management of financial and economic results of the enterprise, management of enterprise development, assessment of the company's need for various types of resources, assessment of enterprise value, assessment of current and future impact of the enterprise on the economy of the country (region), etc. The features of classification of types of enterprise potential existing in the scientific literature are supplemented by the following ones: by the main types of economic activity, by the dynamics of changes in the economic and production system of the enterprise, by consequences for the subject of enterprise potential assessment, by the stages of economic activity, enterprise potential, etc. The obtained results make it possible to improve the understanding of the complex patterns that underlie the formation of the economic potential of enterprises.

State Medical Board Disciplinary Hearings as Tools for Teaching Professionalism in Medical Education

2011 ◽  
Vol 97 (3) ◽  
pp. 8-12
Author(s):  
Onelia G. Lage ◽  
Sydney F. Pomenti ◽  
Edwin Hayes ◽  
Kristen Barrie ◽  
Nancy Baker
Keyword(s):  
Medical Students ◽  
Ethics Education ◽  
Faculty Members ◽  
Specific Method ◽  
Pilot Studies ◽  
Medical Board ◽  
Medical Institutions ◽  
State Medical Boards ◽  
State Medical Board ◽  
The Impact

ABSTRACT This article proposes a partnership of state medical boards with medical schools to supplement professionalism and ethics education for medical students, residents, physicians and faculty members of medical institutions. The importance of professionalism has been recognized by several studies, but a specific method of teaching and developing professionalism has yet to emerge. Studies suggest that there is an association between a lack of professionalism in medical school and future disciplinary actions by medical boards. However, there has been little collaboration between these institutions in addressing unprofessional behaviors. One collaborative concept that holds promise, however, is the idea of inviting medical students to attend physician disciplinary hearings. Students and physicians alike report that watching a hearing can significantly impact attitudes about professionalism as a part of medical practice. While formal research is scarce, the positive response of individual students who experience disciplinary hearings firsthand suggests that further pilot studies may be useful. Presented in this paper are the perspectives of three individuals — a medical student, a faculty member and a medical board chair — who discuss the impact and potential of attending disciplinary hearings in developing professionalism and ethics. Also included is a review of the current literature.

ON THE CLASSIFICATION OF DIGITAL TECHNOLOGIES IN CIVIL PROCESS

2019 ◽  
pp. 27-35
Author(s):  
Alexandr Neznamov
Keyword(s):  
Information Processing ◽  
Scientific Community ◽  
Digital Technologies ◽  
Significant Feature ◽  
Legal Proceedings ◽  
Civil Process ◽  
Civil Proceedings ◽  
Processing Information ◽  
The Impact

Digital technologies are no longer the future but are the present of civil proceedings. That is why any research in this direction seems to be relevant. At the same time, some of the fundamental problems remain unattended by the scientific community. One of these problems is the problem of classification of digital technologies in civil proceedings. On the basis of instrumental and genetic approaches to the understanding of digital technologies, it is concluded that their most significant feature is the ability to mediate the interaction of participants in legal proceedings with information; their differentiating feature is the function performed by a particular technology in the interaction with information. On this basis, it is proposed to distinguish the following groups of digital technologies in civil proceedings: a) technologies of recording, storing and displaying (reproducing) information, b) technologies of transferring information, c) technologies of processing information. A brief description is given to each of the groups. Presented classification could serve as a basis for a more systematic discussion of the impact of digital technologies on the essence of civil proceedings. Particularly, it is pointed out that issues of recording, storing, reproducing and transferring information are traditionally more «technological» for civil process, while issues of information processing are more conceptual.

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