scholarly journals Contemporary trends in the management of multiple economic entities

Management ◽  
2014 ◽  
Vol 18 (1) ◽  
pp. 184-198
Author(s):  
Dariusz Sobotkiewicz
Keyword(s):  
Decision Making ◽  
Management System ◽  
Scientific Community ◽  
Mining Industry ◽  
Organizational Structures ◽  
Flexible Structure ◽  
The Past ◽  
Current Trends ◽  
Decentralized Management ◽  
Research Questions

Summary The aim of this elaboration is to recognize trends in management of multiple economic entities. The attention was focused on centralized and decentralized management system. This study has a theoretical and empirical character. It is based on the literature studies and the results of researches obtained by the representatives of the scientific community over the past ten years in centralization/decentralization of management in complex economic units. In addition, there are included the latest findings concerning the discussed issue in the mining industry, made by the author of the study. The elaboration demonstrates that the flexibility of the organizational structures of multiple economic entities is diversified and depends on the type of multiple organization. The more flexible structure, the greater tendency to decentralize management. There is also an attempt to define current trends in management of multiple organizations. The study also tries to answer the following research questions: in what direction heads the management of the complex economic units, so-called multiple economic entities? whether there is a tendency for centralization or decentralization of management? whether internal subsidiaries are carrying out ever larger scope of organic functions and decision-making powers or whether it is limited for them? The elaboration ends with a resume and a bibliography.

scholarly journals Assessing the Implementation of Decentralized Management System: Babre Tabor Municipality Administration in Focus

2021 ◽  
pp. 47-63
Author(s):  
Belaynew Mesfin Demelash
Keyword(s):  
Decision Making ◽  
Management System ◽  
Sampling Technique ◽  
Stratified Sampling ◽  
Frequency Count ◽  
Work Experiences ◽  
Governmental Institution ◽  
Decentralized Management ◽  
Positive Correlations ◽  
Shared Commitment

This study addressed the efforts exerted on the implementation of decentralization management system employed a few years ago in a governmental institution. More specifically, this study attempted to assess the perceptions employees hold about the decentralization package, their decision-making practices and correlations among participants’ perception, decision-making practices and provision of resources. To this end, of one hundred and fifty employees, fifty of Debre Tabore Municipality administrative, in Amhara regional state, were selected in a mix of systematic and stratified sampling technique. Likert scale and frequency count itemized questionnaire administered and forty-eight sheets of questionnaire were returned filled in.  The major findings showed that participants had a reasonable level of awareness on the positive roles of decentralization, considerable level of decision-making practices and some degree of perceived provisions of resources or support. Besides, there seemed to have positive relationships among the participants’ perceptions about municipality decentralization, input provision and practice of decision making. small but positive correlations among perceptions. A mere degree of variations of responses to the perceptions and practices of decentralization were also seen due to background differences in gender, position and work experiences. In light of the results, the decentralization could be implemented with a more focus of employees’ concern on resource provisions and shared commitment.

scholarly journals Transfer pricing as a means of the state tax base optimization

2019 ◽  
Vol 31 (1) ◽  
pp. 100-107
Author(s):  
A. Krutova ◽  
O. Nesterenko ◽  
M. Levina
Keyword(s):  
Transfer Pricing ◽  
Transfer Price ◽  
Price Formation ◽  
Tax Base ◽  
Dialectical Approach ◽  
Pricing Process ◽  
State Tax ◽  
Analysis And Synthesis ◽  
Theoretical Foundations

This study is aimed at development of the theoretical foundations of transfer pricing mechanism implementation at Ukrainian enterprises. Methods. The article uses processed by analytical alignment data of pricing methods analysis. Achievement of the objectives was carried out with help of general and special research methods, namely: dialectical approach, analysis and synthesis, systematization and generalization Results. Developed classification of pricing models is presented in this research with separation of the transfer pricing methods group, which are an effective tool of international tax planning transparency increasing, taxation stability ensuring and eliminating the possibility of moving profits to other tax jurisdictions. Transfer price formation stages matrix is developed which divides transfer pricing process on five stages: data collection, functional analysis, economic analysis, accounting procedures, reporting. The study tested the possibility of implementation in Ukraine of steps 8-10 of the BEPS plan as relevant for solving problems caused by tax base erosion. Conclusions. Developed in the article matrix of the transfer price formation stages will contribute to effective implementation of BEPS steps relating to pricing control.

scholarly journals ANTIRECESSIONARY ORGANIZATIONAL-ECONOMIC APPROACHES TO THE MODERN SCIENCE INTENSIVE DEFENSE ARTICLES PRICE FORMATION

2014 ◽  
pp. 84-91
Author(s):  
V. Y. Ivanisov
Keyword(s):  
Management System ◽  
Modern Science ◽  
The State ◽  
Price Formation ◽  
Production Potential ◽  
State Support ◽  
Development Management ◽  
Russian Economy ◽  
The Reformation

The crisis of the enterprises that develop science intensive defense articles is caused by the loss of the research-and-production potential of these enterprises during the reformation of the Russian economy. The state customer that applies economic-organizing approaches, which don’t correspond to the development, now complicates restoration of the research-and-production potential science intensive defense articles developers. State customer economic-organizing approaches to the development are applied using contract development management system on the formation of the price and volume of the state contract development funding. The contract development management system in price formation (and funding alike) of the development doesn’t correspond the development as an object of management. Such inconsistency is one of the main reasons of cur-rent crisis of the science intensive product developers. First of all, the crisis of the science intensive product developers shows in the drop of the quality and low profitability of the science intensive defense articles. The article proposes the antirecessionary economic-organizing approaches to the price formation of the defense articles development that correspond to the peculiarities of the development, provide the state support of the defense articles developers’ research-and-production potential recovery, provide the antirecessionary development management and should be used in contract development management system

scholarly journals ANTIRECESSIONARY ORGANIZATIONAL-ECONOMIC APPROACHES TO FUNDING OF DEVELOPMENT

2014 ◽  
pp. 60-64
Author(s):  
V. Y. Ivanisov
Keyword(s):  
Management System ◽  
The State ◽  
Price Formation ◽  
Contract Management ◽  
State Support ◽  
Current Crisis ◽  
Development Management ◽  
State Of The Science ◽  
Manufacturing Property

The crisis of the developers of science intensive defense articles concerns with the loss of the companies’ scientific-manufacturing potential during the reforms of the domestic economics.  Restoration of the scientific-manufacturing potential of the developers of science intensive defense articles is complicated by some facts including that the state customer of the development employs organizational-economic approaches to the development funding that doesn’t correspond to the development features.  Organizational-economic approaches to the development funding used by the state customer create the prerequisites for their low profitability and unprofitableness, i.e. are “crisis”. Organizational-economic approaches to the development funding are realized through the contract management system of the development on the setting of the state contracts funding volume. It means that the contract management system of the development regarding funding (and price formation) and setting of manufacturing-property conditions doesn’t correspond to the development as a managed object. That inconsistency is one of the most important prerequisites of current crisis state of the science intensive products developers. Crisis state of the science intensive products developers shows up primarily in the decline of the quality and low profitability of the science intensive defense articles. The article shows antirecessionary organizational-economic approaches to funding and establishment of manufacturing-property conditions of the defense articles development that correspond to the development features, provide state support of the scientific-manufacturing potential of the developers of science intensive defense articles, provide antirecessionary development management and should be reflected in the contract management system of the development.

Sign in / Sign up

Export Citation Format

Share Document