scholarly journals Construction of KPI-based motivation policy for advancing sustainable procurement logistics of agricultural enterprises: competence approach

2021 ◽  
Vol 1 (1) ◽  
pp. 4-13
Author(s):  
Lyubov Lipych ◽  
◽  
Oksana Zelenko ◽  
Sergeii Zelenko ◽  
Myroslava Kushnir ◽  
...  
Keyword(s):  
Performance Indicators ◽  
Logistics Management ◽  
Theoretical Research ◽  
Economic Conditions ◽  
Agricultural Enterprises ◽  
Sustainable Procurement ◽  
Sustainable Logistics ◽  
Motivational Influence ◽  
Key Competencies

In challenging economic conditions, motivational mechanisms capable of maintaining sustainable logistics management of agricultural enterprises are declining. This study aims to specify the forms of connecting the motivational policy, KPI and sustainable logistics of agricultural enterprises. As a result of theoretical research, we have proved that the competencies of logistics managers can be the appropriate connector. We have considered the hypothesis that there are key competencies that logistics managers recognize as the most important and most often implemented for advancing sustainable procurement logistics. To confirm the hypothesis, we collected data from interviews with logistics managers of Ukrainian agricultural enterprises. To process the data, we used the method of integrated ABC-XYZ analysis. As a result, we found that the AX group (the most important and frequently used competencies) includes the high general qualification and the ability to assess the effectiveness of logistics operations and processes objectively. Unlike other studies, the novelty of the presented results is as follows. We advocate the idea of the motivational influence of performance indicators and propose to form KPI system taking into account the importance and frequency of using the established competencies of logistics managers. Our proposals are a prerequisite for developing a flexible motivational policy for sustainable procurement logistics

Principals’ Policy Preferences concerning Accountability: Implications for Key Competencies, Performance Indicators, and Professional Development

1995 ◽  
Vol 5 (5) ◽  
pp. 448-481 ◽  
Author(s):  
R. J. S. Mac Macpherson ◽  
Margaret Taplin
Keyword(s):  
Professional Development ◽  
Performance Indicators ◽  
Policy Preferences ◽  
Development Programs ◽  
Stakeholder Groups ◽  
Key Competencies ◽  
Professional Development Programs ◽  
Accountability Practices ◽  
State Schools

In this paper, we examine the policy preferences of Tasmania's principals concerning accountability criteria and processes, compare their views to other stakeholder groups, and identify issues that warrant attention in principals’ professional development programs. We show that there are many criteria and processes related to the quality of learning, teaching, and leadership that are valued by all stakeholder groups, including principals. We conclude that Tasmanian state schools probably need to review and develop their accountability policies, and that the professional development will need to prepare leaders for specific forms of performance and generate key competencies if more educative forms of accountability practices are to be realised in practice.

“Tight belts” of farmers as a condition for the profitability of agriculture

2021 ◽  
pp. 2-7
Author(s):  
Alexey V. Golubev ◽  
Keyword(s):  
State Regulation ◽  
Perfect Competition ◽  
Economic Conditions ◽  
Labor Costs ◽  
Agricultural Producers ◽  
Weak State ◽  
Agricultural Enterprises ◽  
Russian Economy ◽  
Average Size ◽  
Trading Networks

The contradiction between the profitable work of agriculture and the lack of its simple reproduction is revealed. Profits of agricultural enterprises are secured by a strict restriction on all major items of expenditure, including labor costs, which farmers are forced to go to due to the low profitability of the industry. They have to tighten their belts more and more, saving even on the necessary things. At the same time, monopolized suppliers of resources to agriculture and network trading networks, which are oligopolies, continue to siphon resources from producers of products. The author emphasizes the nature of perfect competition of the mass of agricultural producers, to which the market economy should strive. The term “market hinterland” is introduced, which characterizes the current situation of agriculture, which is economically disadvantaged by its counterparties. This intersectoral imbalance is not eliminated and is not compensated by the state, since the subsidies allocated are not enough even to bring the wages of agricultural workers to the average size in the Russian economy. The conclusion is made about the weak state regulation of intersectoral relations, which should limit monopolies and oligopolies and create equal economic conditions for different industries and also about the need for a significant increase in state support for agriculture.

scholarly journals Sustainability Assessment and Reporting in Agriculture Sector

2017 ◽  
Vol 65 (4) ◽  
pp. 1359-1369 ◽  
Author(s):  
Edward Kassem ◽  
Oldřich Trenz ◽  
Jiří Hřebíček ◽  
Oldřich Faldík
Keyword(s):  
Czech Republic ◽  
Performance Indicators ◽  
Global Economy ◽  
Sustainability Assessment ◽  
Social Economic ◽  
The Czech Republic ◽  
Four Dimensions ◽  
Agricultural Enterprises ◽  
Agriculture Sector ◽  
Food And Agriculture

Sustainability assessment is a mainstream business activity that demonstrates the link between the organization’s strategy and commitment to a sustainable global economy. Sustainability indicators describe the environmental, social, economic and governance performance of Small and Medium‑sized Businesses/Enterprises (SMB/SME). Unfortunately, their implementations in the Czech Republic show a low level of engagement in sustainability assessment. The paper presents the results of the authors’ research in sustainability assessment of SMB/SMEs in the agriculture sector of the Czech Republic. An appropriate set of key performance indicators (KPIs) in four dimensions (economy, environment, social and governance) was developed to suit the SMB/SMEs sustainability assessment in the agriculture sector. A set of KPIs is proposed to help SMB/SMEs to avoid the barriers of sustainability assessment. These indicators are based mainly on Sustainability Assessment of Food and Agriculture, Global Reporting Initiatives Frameworks and on current research state‑of‑the‑art. They have been created following the analysis of a number of agricultural enterprises over the world, particularly within European countries.

scholarly journals Banking Financial Performance Before and During the Covid 19 Pandemic in Indonesia: Analysis of Comparison Between Islamic and Conventional Banking

2021 ◽  
Vol 9 (1) ◽  
pp. 976-986
Author(s):  
Mister Candera, Amrah Muslimin, Dina Permatasari
Keyword(s):  
Multivariate Analysis ◽  
Financial Performance ◽  
Financial Institutions ◽  
Performance Indicators ◽  
Risk Profile ◽  
Economic Conditions ◽  
Islamic Finance ◽  
Islamic Banking ◽  
Financial Reports ◽  
The Impact

Banking is one of the financial institutions that is very influential on the economic conditions of a country. The level of banking liquidity is a reflection of the condition of the national economy. This study examines the differences in the financial performance of conventional banking and Islamic financial performance before and during the COVID-19 pandemic in Indonesia. The variables used to measure banking financial performance are risk profile, earnings, and capital. The data used are financial reports published by Otoritas Jasa Keuangan (OJK). The analysis used is the Multivariate Analysis of Variance (MANOVA). The results of the analysis found that there was no difference in the financial performance of Islamic banking on risk profile, earning, and capital indicators before and during the COVID-19 pandemic; there is no difference in the conventional financial performance of earning indicators before and during the Covid 19 pandemic; and there is no difference in the financial performance of conventional banking earning indicators during covid 19 and Islamic banking financial performance indicators of earning before covid 19. This analysis shows that the performance of Islamic finance is still able to deal with the impact of the COVID 19 pandemic in Indonesia.

scholarly journals ACCOUNTING IN THE SYSTEM OF STRATEGIC MANAGEMENT BY AGRICULTURAL ENTERPRISE

2017 ◽  
pp. 280-285
Author(s):  
Vasyl' Tsaruk
Keyword(s):  
Strategic Management ◽  
Accounting Information ◽  
Business Environment ◽  
Economic Security ◽  
Economic Conditions ◽  
Accounting System ◽  
Management Decisions ◽  
Market Conditions ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise

Introduction. Current economic conditions entities of Agrarian Business are characterized by instability and uncertainty. These conditions reduce the efficiency of economic activity. Agricultural enterprises can successfully manage in current business environment in case if an effective mechanism to control is constructed. It requires an adequate information security. In the information system of agricultural enterprise an accounting and analytical information plays a significant role. It is characterized in most of the cases by retrospective content. However, in the current economic conditions it is necessary to generate information not only about domestic economic conditions for agricultural enterprises, but also about a number of external factors. This information can only be obtained through strategically oriented accounting system. Purpose. The research aims to ground the necessity for developing a strategically oriented accounting system to improve management decisions in agricultural enterprises. Methods. The dialectical and systematic approaches to the study of accounting and analytical support of agricultural enterprises have been used. The abstract and logical method to justify the need to develop a strategically oriented accounting system in agricultural enterprises has been applied. Results. The accounting system is the system of information model of the system of the enterprise, which allows us to identify and process data about the facts of economic life and generate and provide information about them to users through a variety of types and formats of financial statements. With the changes in conditions of functioning of enterprises, changes of models and methods of management decisions an accounting system should be properly refined in order to meet the growing information needs of internal and external users of accounting information. As a result of the formation of market conditions there is a need to develop a proper system of accounting and analytical support implementation of the strategic objectives of the enterprise. System of strategic accounting serves as a unifying link in the information space of the enterprise. It allows integration of accounting information with data on the environment and information predictive nature. Only under such conditions accounting system can be fully implemented into the strategic management process. Perspectives. The system strategic accounting as a means of information support of management should provide an adaptation of the enterprise to the changes which occur in the environment, provide identification of critical situations, determine the main opportunities and threats and generally be a tool for maintaining economic security and sustainable development of the agricultural enterprises in dynamic market conditions.

scholarly journals The Enterprise’s Financial Condition Assessment as a Component of its Creditworthiness

2018 ◽  
Vol 18(33) (4) ◽  
pp. 493-503
Author(s):  
Natalia Wasilewska ◽  
Mirosław Wasilewski ◽  
Serhiy Zabolotnyy
Keyword(s):  
Financial Sector ◽  
Condition Assessment ◽  
Economic Conditions ◽  
Financial Assessment ◽  
Agricultural Enterprises ◽  
The Past ◽  
Financial Condition ◽  
Credit Risks ◽  
Agricultural Enterprise ◽  
Methodological Approaches

The article covers aspects of financial condition analysis regarding creditworthiness of Ukrainian agricultural enterprises that had to operate in unstable economic conditions in 2009-2017. It is proposed to improve methodological approaches to financial assessment of an enterprise – a potential borrower, due to changes in the economy, in particular in the financial sector, which have been influenced by crises that have shaken the Ukrainian economy twice in the past ten years. The proposed approaches to assessing the financial condition of an agricultural enterprise as a component of its creditworthiness increase the accuracy and credibility of such assessments and help to minimize credit risks.

scholarly journals Systematic approach to the analysis of the operation on power technological production lines of agricultural enterprises

2020 ◽  
Vol 210 ◽  
pp. 08002
Author(s):  
Marina Bezzubceva ◽  
Vladimir Volkov ◽  
Sergei Gulin ◽  
Alexander Pirkin ◽  
Christopher Fambu
Keyword(s):  
Mathematical Models ◽  
Systematic Approach ◽  
System Analysis ◽  
Practical Importance ◽  
Theoretical Research ◽  
Production Lines ◽  
Parametric Synthesis ◽  
Agricultural Enterprises ◽  
Technological Production ◽  
Analysis And Synthesis

Considered the issues of system analysis and synthesis of energy technological production lines (ETL). An algorithm for finding optimal solutions for the design, operation and analysis of ETL is proposed. A methodology for the use of system analysis in the design, creation and operation of ETL has been formed. The algorithm is based on identifying three hierarchical levels of system analysis: principle synthesis, structural synthesis, parametric synthesis. A systematic approach to the design and analysis of ETL functioning, in the general case, is based on the use of the provisions of the theory of probability. As a result of theoretical research, probabilistic mathematical models have been obtained that describe the processes of ETL functioning and make it possible to formulate recommendations for increasing the efficiency of these processes. The basic theoretical provisions and mathematical models formulated in the article are of great practical importance and allow to design and further competently operate production lines for various purposes.

scholarly journals OPTIMIZATION OF LOGISTICS SOLUTIONS TO ENSURE STRATEGIC MANAGEMENT OF AGRICULTURAL ENTERPRISES

2020 ◽  
pp. 65-75
Author(s):  
N.А. Makarenko ◽  
S.V. Vovchok
Keyword(s):  
Strategic Management ◽  
Development Strategy ◽  
Social Consequences ◽  
Logistics Management ◽  
Practical Significance ◽  
Competitive Advantages ◽  
Agricultural Market ◽  
Agricultural Enterprises ◽  
Logistic Management ◽  
Marketing Approach

Relevance of research. Optimization of logistics solutions taking into account the competitiveness of agricultural enterprises actualizes the provision of strategic management of their development. The purpose of the study: to study the methodological approaches to the formation of effective strategies for managing the logistics activities of enterprises and to determine the relationship between the formation and evaluation of the effectiveness of the logistics development strategy as elements of competitive advantage. Methodology and scientific methods: dialectical, abstract-logical, factorial, economic-statistical, monographic methods are used. Research results: the article considers the essence of logistics management and the problems of ensuring strategic management of agricultural enterprises through the development of optimal logistics strategies. The expediency of using a logistical approach in the management of strategic development of enterprises, which allows you to clearly and quickly respond to the level of consumer demand and meet it with minimal costs and stocks. Therefore, it significantly depends on a certain set of factors. The factors on the application of which the efficiency of the implementation of the logistics management strategy depends are stated. It is proposed for agricultural enterprises to focus strategic logistics management on the strategy "Ensuring the competitive advantages of the enterprise" on the principles of the logistics strategy "Maximization of income and profits", which allows using a marketing approach to increase the competitiveness of the enterprise in the agricultural market. Strategies of logistics management as ways of systematization of logistics tasks within the limits of improvement of a logistic component of economic activity and strengthening of a strategic position of each enterprise, based on the corresponding concepts of logistics, construction of integrated structure of logistic systems and orientation of all links of logistic chains on final results. The results of the solution of the proposed logistics project allow to compare in the system of optimized and actual results of distribution of products through sales channels and to identify patterns in certain periods of entry of farms into the market of agricultural products. It is determined that the most promising and practically important direction of development of research of efficiency of strategic logistic management of the enterprise is the account in system of estimation not only of indicators of performance of logistic operations, but also indicators of efficiency of administrative logistic processes. Research framework / possibility of using the results: the proposed method of substantiation of the choice of logistics strategic alternatives depending on: ensuring the competitive advantages of the enterprise and maximizing income and profits allows using a marketing approach to increase the competitiveness of the enterprise in the agricultural market. Practical significance: the project of the logistic decision in the field of stimulation of sale and distribution policy for the agrarian enterprise is offered, the estimation of efficiency of strategic logistic management of the enterprise on indicators of logistic flows is carried out, conclusions concerning prospects of introduction of competitive strategies of management of logistic activity in agrarian sphere are made. Social consequences: the results of this assessment affect the adoption of optimal logistics decisions by the management of agricultural enterprises to ensure their own competitive advantages in the market.

scholarly journals Rumen bacterial community, indicators of reproduction and milk productivity at different levels of protein concentrate in the diets of dairy cows

2021 ◽  
Vol 282 ◽  
pp. 03023
Author(s):  
Nikolay Buryakov ◽  
Georgi Laptev ◽  
Mariya Buryakova ◽  
Larisa Ilina ◽  
Dmitry Aleshin
Keyword(s):  
Bacterial Community ◽  
Performance Indicators ◽  
Dry Matter ◽  
Economic Conditions ◽  
Protein Concentrate ◽  
Milk Productivity ◽  
Service Period ◽  
Modern Economic ◽  
Different Levels

The use of new sources of by-pass protein in the cow diets to optimize milk production and herd reproduction performance indicators in modern economic conditions is relevant. The article presents data on the use of a protein concentrate containing plant and animal components and its effect on the quality of the milk obtained, the state of the rumen bacterial community and reproduction indicators. The use of protein concentrate of both 1.0 kg and 1.5 kg/head/day contributed to improving the quality and increasing the yield of dry matter of cow's milk by 0.17-0.43 %. During the days in milk, with the use of protein concentrate it was observed that increase the content of Selenomonas by 1.7 % and 4.1%, which cleave the urea, indicates a more efficient use of nitrogen in the diet. The inclusion of protein concentrate in the composition of daily diets helps to improve reproduction indicators, reduce the duration of the service period and the number of semen doses spent.

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