scholarly journals Recommendations for diagnosing the cash flows at the enterprise

2021 ◽  
Vol 11/3 (-) ◽  
pp. 37-40
Author(s):  
Liubov HANAS ◽  
Marta ADAMIV

Introduction. The current stage of functioning of domestic business structures shows the exacerbation of the deficit of different types of resources for their activities. Today the solvency of a large number of businesses is particularly critical. In such circumstances, there is a need to find progressive and effective management tools and technologies that will provide comprehensive, accurate and timely information about the cash state of the enterprises in order to make adequate management decisions. In view of all the above, it can be argued that the diagnosis of cash flows of the enterprise is a necessary component of management in modern business conditions. The purpose of the paper is to develop a unified and logically sound sequence of diagnosing cash flows of the enterprise. Results. The results of the conducted research allowed to offer a unified sequence of diagnosing cash flows at the enterprise, which is based on the following stages: formation of information base for diagnosing cash flows; determining cash flows by type; estimating cash flows based on calculating indicators of uniformity, synchronicity, balance, liquidity, sufficiency; monitoring the diagnosis of cash flows and finding possible causes of deficiencies; development of recommendations to eliminate the shortcomings of diagnosing cash flows of the enterprise. It has been established that a number of principles should be taken into account when selecting diagnostic indicators, namely: purposefulness, dynamism, complexity, representativeness, efficiency, functionality, avoidance of mutual exclusion, interconnection. The main sources of information for diagnosing cash flows of the enterprise are various forms of financial and management statements, accounts, agreements and more. Conclusions. The main advantages of the developed sequence of diagnosing cash flows at the enterprise is that it allows to evaluate the most representative indicators that determine the uniformity, synchronicity, balance, liquidity, cash flow adequacy and more. Based on the calculations, you can diagnose the state of cash flows and, if necessary, develop effective measures to eliminate identified discrepancies.

2018 ◽  
Vol 64 ◽  
Author(s):  
L.V. Verbivska ◽  
I.V. Kushnir ◽  
A.S. Romaniuk

The article deals with the issues of the diagnostics of the crisis state of enterprises. Author has applied the modern approaches to the interpretation of the “crisis of the enterprise” concept and definition of the “crisis state”. Developed approaches to diagnostics of the crisis phenomena at enterprises in modern business conditions. Suggested the sequence of steps to research the crisis situation on the investigated enterprise including analysis of the external and internal environment, opportunities and threats to define the probability of a crisis at the enterprise. Determined current state of the enterprise and ways to improve its major problematic areas in order to find reserves for improving solvency and liquidity. Provided the sources of information that is necessary for prediction of a crisis state to build the models of enterprise management in the conditions of rapid crisis processes, increasing competition and dynamic market environment.


2020 ◽  
Vol 26 (6) ◽  
pp. 613-618
Author(s):  
A. V. Altukhov ◽  
S. A. Tishchenko

The presented study reviews practically relevant research papers in the field of network structures, modern network business models and platforms.Aim. The study aims to elaborate and explain the concept of network structure and platform and to show the reasons for the progressiveness and potential of network organizational structure at the current stage of socio-economic and scientific development.Tasks. The authors highlight the main scientific ideas about network structures in business, including significant studies in this area; provide and explain the main terms and definitions and examine the key characteristics of network business structures; characterize “platforms” as an important concept for modern business and show the relationship between platforms and network structures.Methods. This study uses analysis of information and subsequent synthesis of new knowledge in the form of the authors’ conclusions and a wide range of relevant scientific publications of Russian and foreign authors, including original publications in English and French.Results. The history of network structures is briefly provided. Definitions and characteristics of such concepts as “network structure” and “platform” in relation to business are provided and explained by the authors.


Author(s):  
Н.С. Хорошавина ◽  
М.С. Абрашкин

Цифровые технологии существенно влияют на мировой рынок, внося коррективы в расстановку сил на нем. Используемые ранее подходы к управлению бизнес-процессами становятся не актуальными в современных условиях. Без цифровизации наукоемкие производства будут не способны выдержать конкурентную борьбу, и вынуждены будут уйти с рынка. В то же время современные условия хозяйствования диктуют необходимость постоянного совершенствования бизнес-процессов наукоемких предприятий, их оптимизации. Данные принципы являются основой концепции бережливое производство, реализация которых становится более эффективной при условии использования цифровых технологий. В статье рассмотрены вопросы интеграции концепции бережливое производство и цифровых технологий на наукоемких предприятиях. Показан пример успешной реализации принципов данной концепции с использованием цифровых подходов к оптимизации бизнес-процессов наукоемкого производства. В современных условиях важнейшим активом любого предприятия, в том числе и наукоемкого производства, являются данные. Реализация принципов бережливого производства требует обработки значительного объема информации. Цифровые технологии позволяют анализировать информационные потоки в режиме реального времени, моделировать бизнес-процессы и тем самым, способствуют более качественному и оперативному принятию решений по оптимизации бизнес-процессов наукоемких производств. Только объединив принципы концепции бережливое производство и возможности, которые дает цифровизация, наукоемкие предприятия смогут не просто удержать свои конкурентные позиции на рынке, но и перейти на более качественный уровень своего развития. Digital technologies significantly affect the global market, making adjustments to the balance of power in it. Previously used approaches to business process management are no longer relevant in modern conditions. Without digitalization, high-tech industries will not be able to withstand competition and will be forced to leave the market. At the same time, modern business conditions dictate the need to constantly improve the business processes of high-tech enterprises and optimize them. These principles are the basis of the concept of lean manufacturing, the implementation of which becomes more effective when using digital technologies. The article deals with the integration of the concept of lean manufacturing and digital technologies in high-tech enterprises. An example of successful implementation of the principles of this concept using digital approaches to optimizing business processes in high-tech production is shown. In modern conditions, the most important asset of any.


Author(s):  
Олена Іванівна Лабурцева

The paper seeks to verify that to create favourable environment to enhance branding-based integrated business structures development, it is critical to ensure management effectiveness of consolidation processes and to increase the owners’ profits. To attain this objective, a range of methodological approaches, tools and methods for consolidation efficiency forecasting and evaluation have been suggested. The author's approach to managing consolidation processes refers to the systems theory and profit management. The bulk of the proposed solution is to examine the effects of consolidation processes on owners’ profits subject to the group operation as a system of brand development. As a principal tool to achieve this goal, the study proposes a pre-project analysis method which consists of separate procedures to assess the effects on: strategic location – through the developed graphical mathematical model; production and economic efficiency – through the assessment of changes in integrated structures of business (ISB) cash flows subject to synergistic effect calculated using a cognitive map; the risk exposure – through business simulation. The core of the analysis is modelling of financial and operation activities of the group of companies before and after the consolidation, based on the adjusted input-output model of consolidated financial statement specifics in industrial companies. The final procedure in pre-project consolidation analysis is to assess the consolidation projects by means of multi-criteria decision-making analysis method. The study also suggests a broader approach to the consolidation process – from a project portfolio perspective that maximizes the utility under budget constraints.


Author(s):  
O.V. Loginovskiy ◽  
◽  
A.S. Khaldin ◽  
A.A. Shinkarev ◽  
◽  
...  

It is shown that in connection with the ongoing financial and economic crises in the world, as well as a sharp aggravation of competition in the international markets of industrial products and a number of other factors, the issues of increasing the efficiency of industrial enterprises and corporations in the regions of the country need a more comprehensive and comprehensively thought-out justifica-tion. Purpose of the study. It is advisable to develop a set of scientific provisions and recommenda-tions for the analysis of the activities of industrial enterprises in the regions, which would contribute to the purposeful development of the economy of the constituent entities of the Russian Federation in modern business conditions. Materials and methods. The materials and methods used are out-lined by the content of theoretical developments and practical experience obtained in the process of researching the development of the economy and industry of the regions of the Russian Federation. Results. The list of scientific provisions and recommendations for increasing the effectiveness of the influence of state authorities of the constituent entities of the Russian Federation on the develop-ment of industry and economy of the country's regions has been substantiated. The composition of methods of state regulation in the economy and industry of the regions is presented, a list of the main tasks of the industrial and economic block for state authorities of the constituent entities of the Russian Federation, as well as the functions and mechanisms of their implementation, is pre-sented. Conclusion. The development of the economy and industry of the regions of Russia should be carried out using the scientific provisions and recommendations presented in this article, which will allow, when forming management decisions, to take into account factors and justifications that were often unused before.


2020 ◽  
Vol 12 (1) ◽  
pp. 11-34
Author(s):  
Iva Klepić ◽  
Mirela Mabić ◽  
Danijela Madžar

In modern business conditions, human resources have become the most important resource of enterprises, and many authors point out that this is especially true for SMEs, in which, due to their specificity, human resources create a competitive advantage of the company and affect its survival and development. SMEs are faced with a strong, global competition of large enterprises and in order to survive and grow in the market, they must find specific strengths within themselves, develop and use them. Creativity is one of the most powerful tools that enable SMEs competitiveness, survival and development in the market. The basic objective of this research is to determine whether there is a correlation between recruitment and selection of human resources and organizational creativity in SMEs. The survey was conducted in SMEs in the Federation of B&H in 2019. An original questionnaire was created for the research, which collected the opinion of top managers on the recruitment and selection of human resources and organizational creativity in small and medium-sized enterprises. Data have been analysed using IBM SPSS Statistic 25.0. From the statistical procedures, the following were used: Shapiro-Wilk's test, Pearson's coefficient of correlation, Mann-Whitney U test and t-test for independent samples. The results of the survey showed that there is a correlation between the recruitment and selection of human resources and organizational creativity in SMEs and that there are differences in the correlation between the recruitment and selection of human resources and organizational creativity in the enterprises in terms of their size.


2021 ◽  
Vol 2 (2) ◽  
pp. 38-44
Author(s):  
D. S. SHLYCHKOV ◽  

The costs of the organization are the assets of the organization, including material values, labor re-sources, which transfer their value to finished products, work, services. In modern economic conditions of economic activity of an economic entity, the simple assignment of costs to the cost of production has lost its significance. This is due to the fact that it is necessary to satisfy the request of the end consumer through a price offer for the product, as well as the request of the state through the payment of taxes to the treasury. Consequently, management is required to implement measures to manage the costs of an economic entity. This article discusses the question of what methods can be used to implement cost management, and in addition, it presents a basic conceptual model for managing production processes of an economic entity and a model of a production cost management system using the example of the coal industry.


2021 ◽  
Vol 3 (10) ◽  
pp. 97-105
Author(s):  
S. A. Filin ◽  
◽  
K. A. Kholoptseva ◽  

The purpose of the article is to propose a recommendation on the formation of a business model effective in modern conditions. Methods of system and factor analysis, economic and mathematical modeling, grouping, study and synthesis of information and assessment were applied. The essence and content of modern business models were analyzed from the point of view of achieving the commercial success of the organization, including using the example of Tinkoff JSC. It was concluded that the success of the organization at the current stage of business development depends on the development and implementation of new products and processes in the production and management of the organization. In the field of management, this idea is manifested in different forms of organizing business processes, for example, in business groups, business models.


2000 ◽  
Vol 3 (1) ◽  
pp. 75-96 ◽  
Author(s):  
A. Brown ◽  
G. F. Ortmann ◽  
M. A.G. Darroch

Ordinary Least Squares regression was used to examine what characteristics affect the use of maize price risk management tools by a sample of large commercial South African maize producers in 1998. The use of maize storage facilities, off-farm employment, formal crop insurance, length of formal education of operators and the proportion of farm turnover from maize, all positively influence producers' use of these tools. Crop insurance thus appeared to be a complementary method of risk management. In contrast to previous United States studies, operators' self-rated score of marketing management ability was negatively related to the use of price risk management tools. Maize marketing seminars and other sources of information on managing price risk would reduce adoption costs and encourage broader producer participation


2021 ◽  
Vol 9 (1) ◽  
pp. 16-24
Author(s):  
Đurđijana Ilić-Koderman

In modern business conditions, human resources are the most valuable resource that enables the realization and maintenance of the competitive advantage of the organization. Given this statement, it is not surprising why in recent decades in professional and academic circles there is a growing interest in researching issues of how to improve, retain and motivate employees to invest their maximum efforts in achieving organizational goals. As companies are both capital and labor intensive, it is easy to come to the conclusion that depending on the degree of motivation and commitment of employees to the realization of organizational goals, the realization of the above-mentioned imperative also depends on it. In other words, the degree to which employees identify with their organization depends on how motivated they will be to achieve its goals and to participate in improving its efficiency. This means that organizational commitment is becoming one of the key determinants of the success of 21st century organizations. Generally speaking, job satisfaction is an attitude that manifests in the workplace as individual behavior of the employee and can have an impact on the organization and organizational behavior. Job satisfaction encourages employees to increase performance and commitment to the organization, while reducing absenteeism and increasing interest in the profession, and it is of immeasurable importance to pay attention to the cause-and-effect relationship of job satisfaction and organizational commitment.


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