scholarly journals Improvement of the sales policy of the enterprise

2020 ◽  
pp. 30-33
Author(s):  
Viacheslav HURSKYI ◽  
Olha HROMOVA
Keyword(s):  
Positive Impact ◽  
Practical Significance ◽  
Economic Stability ◽  
Successful Operation ◽  
Trading Company ◽  
Goods And Services ◽  
Close Relationship ◽  
Commercial Enterprise ◽  
Main Components ◽  
Definition Of

The paper examines the problems of improving sales policy in the current development of modern enterprises, the basics of defining the concept of “sales policy” of commercial enterprises and offers ways to improve sales, clarifies the definition of this concept. Given the purpose of the study, a number of mechanisms that can have a positive impact on their operation have been proposed and substantiated for the successful operation of enterprises. The object of the study is a rapidly progressing trading company in Vinnitsa LLC “Podillya Strum”, identified the main areas of improvement of sales policy, which determine economic stability and a system of measures that provides a timely response to deviations from the planned values of economic stability. The main components and goals of sales policy, features of its development and justification, as well as one of the mechanisms of its formation are considered. The practical significance of the work lies in the possibility of applying in practice the proposed areas of improvement of sales activities to increase the efficiency of any commercial enterprise. Further research should be aimed at developing measures to increase efficiency, determine the criteria for selecting marketing strategies, reduce and prevent risks associated with the sale of products. Practice shows that you need a real assessment of marketing opportunities of the enterprise, in-depth research on marketing management of the enterprise on the principles of marketing, development of recommendations for improving the sales department of the organization, the formation of close relationship between sales and marketing, and a new sales and promotion system. Goods and services on the modern market, avoidance of other problems of delivery of the goods from the producer to the consumer.

scholarly journals VIDEODESIGN PRODUCTION: DEFINITIONS, STAGES AND MAIN COMPONENTS

2021 ◽  
pp. 54-62
Author(s):  
I. V. Dovzhenko ◽  
A. L. Yavorsky ◽  
I. A. Pastarnak
Keyword(s):  
Video Production ◽  
Practical Significance ◽  
Film Production ◽  
Video Editing ◽  
Methods Of Analysis ◽  
Independent Process ◽  
Post Production ◽  
Main Components ◽  
Definition Of

The purpose of the study is to define the characteristics of the concept of "videodesign production", to analyze the stages of videodesign production and identify their main components. Methodology. The research uses methods of analysis, synthesis, identification, formalization and systematization, which allow us to consider the videodesign production and its stages as hierarchically subordinate integrity. Results. The research of production through the prism of film, video production, cinematographic activity, film production is carried out. The definition of the term "videodesign production" is given. The distinctive characteristics between the terms "video production" and "film production", "videography", "video editing" are revealed. The main stages of videodesign production are established and analyzed, namely: "zero", pre-production, production, post-production, presentation. Their main components are identified. Scientific novelty. The research of videodesign as an independent process of videodesign product production is carried out, the definition of the term "videodesign production", its stages and main components is formulated. The practical significance of the study is due to the expansion and deepening of knowledge about videodesign in terms of its implementation through production. The processed information and materials allowed to determine the leading stages and components of the videodesign production and can be used in further research on videodesign.

Improvement of accounting representation of non-current assets

2021 ◽  
Vol 68 (1) ◽  
pp. 37-43
Author(s):  
N. Levitsky
Keyword(s):  
Computer Networks ◽  
Electronic Property ◽  
Global Scale ◽  
The Internet ◽  
Accounting System ◽  
Natural Form ◽  
Goods And Services ◽  
Online Stores ◽  
Main Components ◽  
Definition Of

The essence of non-current assets is investigated and their main components are revealed in this paper. The problems of accounting for non-current non-monetary assets, which currently occupy an important share in the total value of assets, are studied. The place of new types of property – computer programs, electronic databases, websites (online stores, electronic printed publications and other electronic media) in the structure of non-current assets in particular, and property of the enterprise in general is determined. It is proved that such property is be closely related to the application of computer equipment and computer networks such as the Internet. In order to summarize the selected features and characteristics of this type of property, it is proposed to combine them into the separate group called «Electronic Property». Allocated objects are neither things nor property rights, the amount of money invested in this property is huge, and the turnover from the sale of goods and services via the Internet (online stores) is significant. On the global scale, such manipulations make it possible to clarify the concept and meaning of the term «intangible assets». The concept of «electronic property» is defined as property that has no material, natural form, which functions exclusively in conjunction with the physical resources of personal computers or computer networks. In order to organize the accounting of the investigated type of property, it is proposed to combine it into a separate accounting group «electronic assets» and to use for reflection in the accounting system the following accounts of the Chart of Accounts: 128 sub-account – «electronic assets», 136 subaccount – «depreciation of electronic assets». The main stages of accounting for non-current assets: identification and definition of non-current assets; classification of non-current assets; evaluation of non-current assets for accounting purposes; criteria, norms, methods of depreciation; principles of objects depreciation impossibility; procedure (methodology) for accounting of non-current assets aiming to determine the financial result are identified.

scholarly journals Educational and methodological support of lessons in natural disciplines

2020 ◽  
Vol 1 (189) ◽  
pp. 101-105
Author(s):  
Oksana Bukatova ◽  
◽  
Olga Fedorova ◽  
Lyudmila Yarenchuk ◽  
◽  
...  
Keyword(s):  
Higher Education ◽  
Positive Impact ◽  
Higher Education Institutions ◽  
Natural Sciences ◽  
Practical Significance ◽  
Highly Qualified ◽  
Modern Approach ◽  
Different Types ◽  
Legislative Framework ◽  
Main Components

The issue of training highly qualified personnel is a strategic task of Ukraine. Many educational programs contain natural disciplines in the list of disciplines. There is a need to develop a modern approach to their educational and methodological support. The purpose of the study is to, based on the analysis and generalization of modern approaches to the creation of educational and methodological complexes and modern regulatory requirements, offer the best option for constructing an educational and methodical complex for the study of natural disciplines, including using remote platforms and technologies. As a result of the work, an analysis of approaches to the construction of educational and methodological complexes was carried out. The components of educational and methodological support for higher education institutions on the basis of the legislative framework are determined. The main components of the educational-methodical complex of natural discipline are determined. A generalized list of materials has been compiled to ensure lectures on natural sciences. Distance platforms and technologies have been found to have a positive impact on students' level of knowledge. Their use in classes of different types increases the interest of students, helps to increase motivation and save time. Effective and easy to use is the Moodle platform, which makes it possible to refine different types of classes, to control students' knowledge and to provide them with theoretical material. An algorithm for the development of teaching materials for laboratory, practical and seminar classes in natural disciplines is proposed. An algorithm for the approach to the preparation of materials for independent work of students in the study of natural sciences has been formed. The practical significance of the results lies in the application of the developed approach to the formation of educational and methodological complexes of natural disciplines in higher education institutions of Ukraine.

scholarly journals Critical information infrastructure: sustainability assessment

2018 ◽  
Vol 28 (4) ◽  
pp. 59-67
Author(s):  
V. A. Minaev ◽  
I. D. Korolev ◽  
E. V. Zelentzova ◽  
R. I. Zakharchenko
Keyword(s):  
Information System ◽  
Sustainability Assessment ◽  
Resistance Index ◽  
Information Infrastructure ◽  
System Stability ◽  
Practical Significance ◽  
Critical Information ◽  
The Stability ◽  
Main Components ◽  
Definition Of

The paper considers the approach to the assessment of critical information infrastructure circulating in the information system in terms of confrontation. The novelty of the study is a promising method allowing assessment of complex technical systems with a high degree of criticality and uncertainty of description. The value of the integral criterion is proposed as an assessment of the ability to implement the objective function of critical information infrastructure at each time point. Based on this method, it became possible to improve the quality of substantiation of new ways of confrontation in the information space. The paper addresses the problem of information system stability. Its main components and management properties that determine the stability of the system functioning as a whole are considered. A classification of critical information infrastructure systems is proposed. A formal definition of the cyber resistance index, as well as method and algorithm for its calculation, are given. The practical significance is that the new method of assessment can be used to improve the efficiency of critical information infrastructure management.

DEVELOPMENT OF INTELLECTUAL CAPITAL OF THE DIPLOMATIC SERVICE IN PUBLIC ADMINISTRATION

2017 ◽  
Author(s):  
Zoriana Buryk ◽  
Keyword(s):  
Foreign Policy ◽  
Public Administration ◽  
Intellectual Capital ◽  
World Market ◽  
The State ◽  
Practical Significance ◽  
Successful Operation ◽  
State Management ◽  
Relationship Capital ◽  
Main Components

The article considers the essence of the intellectual capital of the diplomatic service. It is determined that the peculiarity of the development of the world market economy is the formation of the knowledge economy, which in turn has radically changed the principles of socio-economic development. Knowledge and information are gradually becoming one of the key factors in the development of the state. The study of the development of intellectual capital of the diplomatic service is now of great importance, has both theoretical and practical significance for the effective functioning of the civil service, as well as the implementation of effective public administration of foreign policy and international cooperation. The task of effective state management of the intellectual capital of the diplomatic service is to expand the powers and create the preconditions for the successful operation of the institution. Integration and combination of existing methods and tools with new innovative forms allows to expand the competencies of the institution and improve its activities. Intellectual capital is an important factor in innovation and the implementation of effective public foreign policy. The article systematizes the essence of the concept of "intellectual resources" as a system of a set of forms of intellectual resources of the institution, which are formed in the process of mastering the latest knowledge for sustainable development. It is proved that intellectual capital includes three main components: human capital, relationship capital and structural capital. It is determined that the strengthening of the processes of integration and globalization requires the state to improve the system of training, retraining and personnel management of the diplomatic service of all levels in order to have effective strategies at the international level. The work of the state in the field of foreign policy and international relations will depend on the effective improvement of the management of intellectual resources. The effectiveness of the entire diplomatic environment will depend on how successfully the diplomatic mechanism adapts to the new international information environment.

scholarly journals Features, characteristics and classification of business processes trading enterprises

2019 ◽  
pp. 150-156
Author(s):  
Dmytro V. Onashchenko
Keyword(s):  
Business Process ◽  
Business Processes ◽  
Process Approach ◽  
Practical Significance ◽  
Conceptual Apparatus ◽  
Analysis And Synthesis ◽  
Commercial Enterprise ◽  
Organizational Architecture ◽  
Definition Of

The purpose of the research. The main purpose of the article is to improve the conceptual apparatus and classification of business processes of trading enterprises in order to obtain the greatest efficiency from the use of a process approach in the development of organizational architecture of trading enterprises. Methodology. To improve the conceptual apparatus and the classification of business processes of trading enterprises, such methods are used: generalization, analysis and synthesis. Results. As a result of the study, the actual definition of the category “Business Process”, which takes into account the modern features and essence of the business process itself. Also, as a result of the study, a summarized characteristic of basic, auxiliary and business management processes. Practical meaning. The practical significance of the study consists in the applied nature of the proposed conceptual apparatus and the classification of business processes of trading enterprises that can be used in the process of the process approach of organizational modeling of a commercial enterprise, which is particularly relevant for the long-term success of the enterprise, and also allows the company to create and develop competitive products in conditions of a changing environment. Prospects for further research. The further researches of the author will be devoted to this. Another direction of the following developments will be the use of a process approach in the development of organizational architectures of trading enterprises.

METHODOLOGICAL ASPECTS OF DETERMINING THE INNOVATION POTENTIAL OF THE REGION

2021 ◽  
pp. 64-71
Author(s):  
Anastasiya A. Sotnikova ◽  
Keyword(s):  
Positive Impact ◽  
Economic Status ◽  
Point Of View ◽  
Innovation Potential ◽  
Innovation Cycle ◽  
Innovative Potential ◽  
The Difference ◽  
Main Components ◽  
Definition Of ◽  
High Level

Currently, competitiveness is a priority indicator for any country and in order to secure achieving its high level, some measures were developed aimed at formation of favorable conditions for the creation and implementation of innovations. It is the implemented innovative projects that have a positive impact on the economic status of the state. Innovati v e potential is considered the “foundation” for innovation, since its structure includes all the fundamen- tal components, facilitating the passage through all the stages of the innovation cycle. The country’s indicators are formed from a set of economic indicators of the regions, so the policy of local self-government bodies of the subjects of the Russian Federation should be aimed at innovative development and, in partic- ular, at building up the innovative potential of the region. The article analyzes various interpretations of the definition of “innovative potential of the region” and considers its structure and main components . Also based on the difference in approaches to the definition, a terminological classification is compiled from the point of view of Russian and foreign scientists who are engaged in research in the field of innovation. It is known that high practical results can be obtained when there is a necessary theoretical basis for that, in which the essence of all terms is revealed.

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.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

The Imperatives of Beneficiation Law for Botswana’s Diamond Mining Industry and Its Implications for Foreign Investment Protection

2018 ◽  
Vol 33 (2) ◽  
Author(s):  
Femi Oluyeju ◽  
Kuda Tshiamo
Keyword(s):  
Economic Growth ◽  
Foreign Investment ◽  
Value Chain ◽  
Positive Impact ◽  
Mining Industry ◽  
Investment Protection ◽  
Goods And Services ◽  
Advantages And Disadvantages ◽  
Diamond Mining ◽  
Backward And Forward Linkages

This article seeks to interrogate the advantages and disadvantages of beneficiation law for Botswana’s mining industry and its implications for foreign investment protection. Furthermore, it argues that the enactment of beneficiation law could stimulate economic growth and development in Botswana. On a proper analysis of the potential of beneficiation law it seems plain that it may facilitate the integration, of among others, the cutting and polishing segments through the backward and forward linkages in the entire diamond value chain to move Botswana diamond industry a step further as a new and emerging jewellery manufacturing and retail center in order to derive maximum returns from the rough diamond production. Quite clearly, cutting and polishing of diamonds in Botswana is bound to promote employment which in turn will promote demand for goods and services that would have a positive impact on economic growth in Botswana.  The paper concludes that on a balance, the opportunities accruable from the enactment of this law far outweigh the downsides and will not in any way scare investors away as some have perceived it.

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