scholarly journals 2.1. INNOVATIONS IN BUSINESS PROCESS MANAGEMENT RELATED TO ACCOUNTING FUNCTIONALITY IN HIGH-TECH PRODUCTION PLANTS

2020 ◽  
Author(s):  
В.Н. Ерохин
Keyword(s):  
Process Management ◽  
Business Processes ◽  
Management Accounting ◽  
Automated System ◽  
High Tech ◽  
Methodological Issues ◽  
Accounting Systems ◽  
Manufacturing Enterprises ◽  
Industrial Enterprises ◽  
Expert Analysis

На крупных высокотехнологичных производственных предприятиях, существует тенденция перехода на новые автоматизированные системы учета, претерпевает изменения практика формирования себестоимости на них. Испытывают сильные колебания сама профессия бухгалтера и составляющие ее функции. В рамках этих изменений меняются и функции работников в подразделениях или местах возникновения затрат. При этом в процессе этих изменений, перехода с одних устаревших систем на другие более современные, даже при задействовании работников на местах возникновения затрат, нагрузка специалистов бухгалтерии увеличивается более чем в два раза, в связи с необходимостью ведения двойного учета при внедрении новой автоматизированной системы и коррекции её функций для конкретного предприятия. При внедрении новых автоматизированных систем учета для крупных высокотехнологичных производственных предприятий самым главным пунктом является корректное формирование себестоимости, уменьшение доли расходов, распределяемых косвенным путем. Поэтому возрастает актуальность рассмотрения новых схем отражения затрат и изменения функций работников предприятия в целом. В связи с этим, в данной статье предложены и обоснованы рекомендации в управлении бизнес-процессами, связанными с учетным функционалом работников крупных высокотехнологичных предприятий. At large high-tech manufacturing enterprises, there is a tendency to switch to new automated accounting systems, and the practice of forming the cost price on them is undergoing changes. The accounting profession itself and its constituent functions are experiencing strong fluctuations. As part of these changes, the functions of employees in departments or locations where costs are incurred are also changed. At the same time, in the process of these changes, the transition from one outdated system to another more modern, even with the involvement of employees in the field of costs, the load of accounting specialists increases more than twice, due to the need to maintain double accounting when implementing a new automated system and correcting its functions for a specific enterprise. When introducing new automated accounting systems for large high-tech manufacturing enterprises, the most important point is the correct formation of cost, reducing the share of expenses distributed indirectly. Therefore, it becomes more urgent to consider new schemes for reflecting costs and changing the functions of employees in the enterprise as a whole. In this regard, this article offers and justifies recommendations in the management of business processes related to the accounting functionality of employees of large high-tech enterprises.Subject of research: a set of theoretical and methodological issues related to management accounting at large high-tech manufacturing enterprises.The theoretical and methodological basis of the research is based on fundamental concepts and hypotheses that are substantiated and presented in the works of Russian and foreign scientists on the problems of cost accounting.Methodology. Methods of logical, expert analysis, and monographic methods were used.The scientific novelty of the study consists in the theoretical justification and solution of a set of methodological issues related to the development of management accounting at large high-tech industrial enterprises. Personal contribution to the novelty of the study is to study the features of management accounting in the studied enterprises, and to adapt all theoretical positions and conclusions on them within the framework of this industry. The method of management accounting of costs is being improved and specific recommendations are being developed that are applicable to large high-tech manufacturing enterprises. Some functions of management accounting within various divisions in the main enterprise under study are specified. By analyzing management accounting at large high-tech production enterprises in General, and comparing it with the methodology for building management accounting at other production enterprises.

scholarly journals PROBLEMS OF STRATEGIC MANAGEMENT OF BUSINESS PROCESSES IN THE CONTEXT OF INTEGRATED DIGITALIZATION OF HIGH-TECH INDUSTRIES

2020 ◽  
pp. 33-40
Author(s):  
N. N. Trofimova
Keyword(s):  
Strategic Management ◽  
Process Management ◽  
Business Processes ◽  
Digital Economy ◽  
High Tech ◽  
Existing Problems ◽  
Industrial Enterprises ◽  
Russian Industry ◽  
Scientific Value ◽  
Management Issues

A study of the problematic issues of strategic management in Russian industry which arise during the digitalization of high-tech industries has been conducted. The research methodology was analytical in nature, with the author`s emphasis on the analysis of business process management of industrial enterprises in Russia at the current stage of transition to the digital economy. In practical terms, this will serve as the basis for creating effective tools for modernizing production processes and optimizing business processes in high-tech industries, based on the use of strategic analysis methods on management issues in the context of complex industrial digitalization. The novelty and scientific value of the work lies in the fact that the result of the study was a reasonable author’s approach to studying the specifics of the digital economy in Russian industry, as well as the development of an algorithm for identifying and solving existing problems of digitalization, taking into account the peculiarities of high-tech industries.

Integration of the concept of lean manufacturing and digital technologies of high-tech enterprises in modern conditions

2020 ◽  
pp. 105-113
Author(s):  
Н.С. Хорошавина ◽  
М.С. Абрашкин
Keyword(s):  
Lean Manufacturing ◽  
Process Management ◽  
Business Processes ◽  
Digital Technologies ◽  
Balance Of Power ◽  
Global Market ◽  
High Tech ◽  
Successful Implementation ◽  
Modern Business ◽  
Business Conditions

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.

Management accounting in forest processing: market research and forecast of planned actions

2021 ◽  
pp. 28-41
Author(s):  
Gamlet Yakovlevich Ostaev ◽  
Grigory Rolanovich Alborov ◽  
Konstantin Akakievich Dzhikiya
Keyword(s):  
Business Processes ◽  
High Efficiency ◽  
Consumer Preferences ◽  
Management Accounting ◽  
Objective Assessment ◽  
Management Approach ◽  
Main Task ◽  
Market Conditions ◽  
Industrial Enterprises ◽  
Management Actions

The article reveals the key points of accounting and management actions in terms of studying market conditions, PR and forecasting planned actions. The main accounting and management tools in management accounting are: planning, management, accounting, organization, analysis and monitoring of business processes. Determination of the incurred costs of the business and its further sustainable development is the conceptual basis of management accounting. The aim of the study is to develop criteria for management accounting in the study of the sawn timber market and to study consumer demand for this product, identify consumer preferences, assess the frequency of purchasing products and factors affecting demand. The subject of the research is management accounting as a complex mechanism in terms of research (monitoring) market conditions, PR and forecast of planned actions. In accordance with this goal, the main task was determined: to predict the development of the market, adequately (in a timely manner, taking into account all factors) to respond to them, thereby ensuring high efficiency of economic activity, and strengthening its competitiveness in the Udmurt Republic. It is concluded that, despite the complexity and specifics of this type of activity, with a competent management approach, industrial enterprises in order to gain competitive advantages must constantly collect and process accounting and management information, including marketing information for an objective assessment of the external environment, analyze their own activities in order to reduce financial risks.

Managers Performance Indicators System Management of in the Conditions of Various Business Processes Realization in the Microeconomic Aspect

2016 ◽  
Vol 5 (2) ◽  
pp. 74-79
Author(s):  
Котмышев ◽  
S. Kotmyshev ◽  
Кузнецова ◽  
I. Kuznetsova ◽  
Гагаринский ◽  
...  
Keyword(s):  
Business Process ◽  
Performance Indicators ◽  
Business Process Management ◽  
Work Performance ◽  
Metal Cutting ◽  
Process Management ◽  
Business Processes ◽  
Effective Work ◽  
Industrial Enterprises ◽  
Operational Level

This article discusses the problem of the effective work of managers of industrial enterprises, which is the basis of economic development in modern Russia. The authors suggest that the management of the system of performance indicators in managers in the conditions of realization of various business processes can reduce the risk of crises in the enterprise, and improve the efficiency of labor management and productivity in the company in a whole. According to the authors, improving the efficiency of management in the conditions of implementation of the various business processes of industrial enterprises is an integral element of the overall strategic development of the company. The article presents the results of work performance assessment of managers in the implementation of business process management. In this article there is developed performance business process management on the example of the metal cutting enterprise management levels: the corporate level, the first operational level, the second operational level, and the line level. For these indicators the performers are defi ned and criteria are given.

scholarly journals The Strategic Potential Formation of the Security-Oriented Development of an Enterprise

2020 ◽  
Vol 4 (46) ◽  
pp. 256-264
Author(s):  
R. P. Shkreben ◽  
◽  
M. V. Kharnam ◽  
I. P. Otenko ◽  
◽  
...  
Keyword(s):  
Strategic Behavior ◽  
Business Processes ◽  
External Environment ◽  
Economic Security ◽  
Survival Strategies ◽  
High Tech ◽  
Enterprise Development ◽  
Industrial Enterprises ◽  
Course Of Action ◽  
A Company

The development of information economy, Ukraine’s integration into the world economic space, globalization processes and the resulting increase in competition exacerbate the problem of high-quality and efficient management of business processes at industrial enterprises. The necessity to increase the scale of high-tech production, to expand the range of innovative products and new requirements for their quality, cause attention focusing on the processes of forming the strategic potential of enterprises, namely, learning and finding new strategic opportunities, implementing organizational forms and tools, creating conditions for sustainable innovation and security-oriented development of domestic enterprises. The formation of strategic potential as an object of development management begins at the stage of intentions emergence and goals selection. Strategies, mechanisms (coordination, training, regulation, preservation and protection), organizational methods, forms of strategic management of economic security, as well as methods of selecting and coordinating adaptive measures that meet the guidelines of enterprise development are the strategic tools for security-oriented enterprise development. The division of development security strategies into types includes, first of all, the types of passive and active strategic behavior of an enterprise in the market. Passive survival strategies use available opportunities and are a typical course of action for a company in a stable and predictable environment; this "passivity" is determined by the fact that a company does not try to influence the external environment. Active survival strategies are aimed at actively searching for enterprise opportunities and effectively using them, and are implemented through transforming the internal structure of an enterprise and using complex strategic forms of behavior in the market. Strategies of actively influencing the external environment are realized through actively searching for new opportunities for innovative enterprise development and creating them.

Innovation and information business processes and their impact on the business performance of industrial companies in Slovakia

2018 ◽  
Vol 4 (10) ◽  
pp. 280-289
Author(s):  
Rastislav Rajnoha
Keyword(s):  
Business Performance ◽  
Process Management ◽  
Business Processes ◽  
P Value ◽  
Return On Equity ◽  
Wood Processing ◽  
Industrial Enterprises ◽  
Industrial Companies ◽  
Strong Focus ◽  
Social And Economic Development

A business entity interested in long-term business, should realise innovations that drive business and are regarded as a tool to maintain competitiveness. A number of studies and research papers show that innovation has a significant role in the social and economic development. This paper focuses on innovation and information processes and their impact on overall business performance of industrial enterprises in Slovakia, mainly from wood-processing, automotive and engineering industries (N = 164). The business performance was expressed through Return on equity (ROE). The results point that these industrial companies from Slovakia have a strong focus on the systematic application of innovation procedures and specific business processes. Companies that use technological innovations achieve above average ROE value more than 7% (statistically significant dependence p-value < 0.05, the alpha level associated with 95% confidence level) and they need a system to formulate how innovation help them to survive and improve their performance. Keywords: Business process management, innovation, business performance, strategic management, industry.

Enterprise systems, business process management and UK-management accounting practices

2017 ◽  
Vol 14 (3) ◽  
pp. 230-281 ◽  
Author(s):  
Sameh Ammar
Keyword(s):  
Case Studies ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Business Processes ◽  
Management Accounting ◽  
Enterprise Systems ◽  
Analytical Framework ◽  
Cross Sectional ◽  
Content Type

Purpose This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay. Design/methodology/approach A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studies operating in the UK context through reports and documentations collected from cases’ websites, vendors and consultants of information systems. Drawn insights from cross-sectional analysis and contributions made by prior studies are blended together to inform the second stage that outlines an analytical framework for ES-BPM-MAPs interplay. Findings Different ES are mobilised to address different orientations of BPMs and being used for different managerial functions and purposes. Different patterns of ES-BPM-MAPs interplay are identified across (89) UK-case studies and the BPM is a fulcrum understanding. These patterns are centred around three key BPM including customer, logistics and control processes and all oriented by a continuum of an organisation intention focus on control, understanding and strategising. Both processes and orientations explain ES development and MAPs evolution processes. Standardisation, integration and intelligence are key characteristics sought through ES mobilisations. By complementary, information provision, analytics and simulation are three sophisticated ways of using MA information facilitated by ES characteristics. Research limitations/implications Dynamic processes of MAPs change over time and are beyond the reach of this study. Such approach requires full access to case studies. BPM is fulcrum understanding of MAPs change and/or stability in relation to ES implementation including other components. Practical implications Findings and analytical framework could be used as a base for establishing the best approach in adopting ES to fully exploit the potential of future ES applications as well as to avoid organisations pitfalls of implementations. Organisations are advised to understand their existing business processes, characteristics of MA information would be achieved first upon which decision of ES components selection and implementation could be outlined. Originality/value The indirect interplay between ES and MAPs through business processes is rarely examined. By the inclusion of BPM and using cross-sectional case studies, this research contributes to the existing shortcomings of ES-MAPs interplay by broadening the picture and proposing an analytical framework. The latter advances our understanding by focusing on attributes of ES-BPM-MAPs upon which informal changes in-the use of MAPs are recognised.

scholarly journals How high-tech entrepreneurs bricole the evolution of business process management for their activities

2015 ◽  
Vol 21 (1) ◽  
pp. 152-171 ◽  
Author(s):  
Severine LeLoarne ◽  
Adnane Maalaoui
Keyword(s):  
Business Process ◽  
Process Model ◽  
Business Process Management ◽  
Process Management ◽  
Business Processes ◽  
Radical Innovation ◽  
Incremental Innovation ◽  
High Tech ◽  
Critical Approach ◽  
Content Type

Purpose – The purpose of this paper is to focus on how entrepreneurs anticipate and change their company’s business process management after developing a radical innovation. The paper is based on a critical approach to business process modelling (BPM) that posits that – in spite of all the claims, guides and tools that companies employ to help them modelise their processes – business processes are developed and improved (or at least changed) by individuals who negotiate, anticipate and compromise to make these changes occur. Thus, BPM is more a matter of “bricolage” (Levi-Strauss) than an established and defined plan. Based on this position, the paper analyses how a business process model emerges in the early phases of a high-tech new venture when the entrepreneur lacks a valid template to form a conceptual representation of the firm’s business processes. Design/methodology/approach – The authors adopt a perspective based on the concept of bricolage. By analysing and comparing the discourse of 40 entrepreneurs – involved in an activity based on a radical innovation and 20 involved in an activity based on a more incremental concept – the authors are able to answer the two research questions. Findings – Entrepreneurs who develop a new activity based on any radical or incremental innovation generally base the BPM of their company and the evolution of this process on existing models. However, BPM generally differs based on the nature of the innovation. Thus, entrepreneurs who develop a new activity based on a radical innovation do not design a single BPM for their company but a portfolio of BPMs. The process by which such entrepreneurs develop such a portfolio is mainly conducted in a step-by-step and iterative approach that utilises “whatever is at hand” (Levi-Strauss, 1966). Originality/value – First, this study extends existing methods for and approaches to considering BPM. Second, this research partly answers the call for integration among different theoretical backgrounds and approaches that consider BPM.

scholarly journals MULTICYCLE PRINCIPLE OF ATTRIBUTING THE COST OF SUPPORTING BUSINESS PROCESSES TO COMMODITY PRODUCTION COST IN LARGE INDUSTRIAL ENTERPRISES

2016 ◽  
Vol 2 (1) ◽  
pp. 195-200 ◽  
Author(s):  
Карамышев ◽  
Anton Karamyshev
Keyword(s):  
Production Cost ◽  
Process Management ◽  
Business Processes ◽  
Production Costs ◽  
Accurate Calculation ◽  
Industrial Enterprises ◽  
Commodity Production ◽  
Management Technology ◽  
Complex Relationships ◽  
The Cost

The cost of supporting business processes in industrial enterprises is equal to 15 to 35 percent of its total costs. The process management technology offers new principles for attributing these costs to the costs of goods manufactured. However, the existing attributing methods do not take into account complex relationships between business processes of an enterprise and the problem of closed cycles appearance during allocation of the costs of supporting business processes. Use of the offered multicycle principle of attributing the costs of supporting business processes to commodity production costs allows eliminating the above specified disadvantages. Improvement of the existing methods with reference to this principle enables more accurate calculation of the cost of goods manufactured and take more reasoned management decisions. The article shows an illustrative example of formation of closed cycles in allocation of the costs of supporting business processes, as well as the calculations for multicycle allocation of the costs of supporting business processes to primary business processes.

scholarly journals IDENTIFICATION OF INFLUENCE FACTORS ON THE INVESTMENTS EFFICIENCY IN AUTOMATION OF INDUSTRIAL ENTERPRISES MANAGEMENT IN THE CONTEXT OF BUSINNES CLUSTERS FORMATION

2020 ◽  
Vol 288 (6) ◽  
pp. 48-53
Author(s):  
V. LYSAK ◽  
Keyword(s):  
User Satisfaction ◽  
Business Processes ◽  
Influence Factors ◽  
Automated System ◽  
Enterprise Management ◽  
Erp System ◽  
Advantages And Disadvantages ◽  
Industrial Enterprises ◽  
Enterprise Management System ◽  
The Impact

The formation of the ERP is a complex and time-consuming process, and therefore for the successful completion of the project it is necessary to develop a strategic plan for management automation and the use of modern approaches to assess its effectiveness. An important aspect of the formation of an effective ERP is to identify, analyze and assess the impact of external and internal factors that affect the satisfaction of future users of the implemented system – staff and managers at all levels. The article analyzes common approaches to identifying factors influencing the effectiveness of projects for automation of industrial enterprise management. The application of common approaches to assessing the effectiveness of an automated enterprise management system at different levels of maturity of its IT infrastructure, indicating their main advantages and disadvantages, and gives priority to the total cost of ownership as a key. It is proved that to increase the productivity and efficiency of ERP-system enterprises should take into account the factors that affect user satisfaction. At present, it is actually possible to determine the effectiveness of IT investments for Ukrainian enterprises is the analysis of whether it is possible to achieve the set goals at the expense of funds allocated for automation, formulated not in the form of their return coefficient, but in terms characterizing the parameters of automated processes. In general, for most modern enterprises before the implementation of AMS it is necessary to conduct an audit and reorganization of their activities to create rational technologies and business processes. Reorganization in this case does not necessarily mean a change in the organizational structure of the enterprise, but the optimization of processes to achieve greater productivity at lower cost. Prospects for the development and maintenance of the system are important for domestic enterprises, which are mainly determined by the developer (supplier) of the automated system, as well as a set of standards that is embedded in the system and its components. In addition, an important role in choosing a supplier is the form of its presence in the domestic market, which is formed by the presence of a network of certified technical support centers, authorized training centers, “hotlines” for consultations and more.

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