Formation of the information and instrumental space for decision-making in the resource-saving system in the value creation flow of an industrial enterprise

The article is devoted to the problems of building an information space for managing material resources in the flow of value creation by an industrial enterprise in the conditions of implementing a resource-saving strategy. The purpose of the study is to substantiate the choice of a method of information and instrumental support for the implementation of the functions of rationing, budget planning, control of the execution of estimated tasks, analysis of key indicators of the state of material costs in order to make decisions on the rational use and economy of the latter, reduction (elimination) of excess technological waste and losses. The research presented in the article is based on the application of a systematic approach; structural-functional and statistical types of analysis; methods of observation, graphical visualization, grouping and systematization of data; decomposition, aggregation, comparison and economic interpretation. The results of the study showed significant effectiveness of the application in the management practices of enterprises of the real sector of the economy of the author’s proposed set of techniques and methods of information and instrumental support for the functions of rationing, budget planning, control, economic interpretation and analysis of key indicators of material costs involved in the value creation flow, in order to build a transparent space for making managerial decisions to maintain a resource-saving strategy. The article presents the author’s clarification of the concept of resource saving, which served as the methodological basis for the proposed methods and methods for reducing the resources under consideration, reducing (eliminating) excess technological waste and losses. The practical significance of the tools proposed by the author lies in the fact that the proposed tools will ensure an increase in the efficiency of developing and implementing solutions for the rational use and reasonable economy of material resources in all processes of the value stream, reduce technological waste and losses, reduce material consumption and, consequently, the cost of production, increase the profitability and competitiveness of the business of the enterprise of the real sector of the economy. The directions of future research should be integrated management of all types of resources at each stage of the operational cycle, implemented in a digital format using artificial intelligence systems in real time without the direct participation of the user.

Manajemen Pengelolaan Makanan Sehat dan Bergizi di PAUD Plus Darussalam Bojonegoro

The management of healthy and nutritious food at PAUD Plus Darussalam has been going well. The stages of healthy food management at PAUD Plus Darussalam consist of planning, organizing, implementing, and supervising. Planning, consisting of budget planning and preparation of various menus for lunch and cakes, changing the food menu once a month with the menus that students like the most. Organizing, consisting of healthy food management personnel at PAUD Plus Darussalam. The workforce is divided into three groups, namely: the management staff group, the implementing staff group, and the implementing assistant staff group. Implementation consists of purchasing food ingredients, processing food ingredients, and distributing food. The purchase of food ingredients is the responsibility of the implementing assistant. Food processing is carried out by the implementing staff. The distribution of food is carried out by the implementing staff and the students themselves according to the picket pick-up schedule. Supervision, carried out by school principals and cooks. This type of research is field research, with a qualitative research approach. Data collection techniques using observation techniques, interviews and documentation. data analysis using Miles and Huberman models. The analytical steps carried out by the researchers include: reducing data, presenting data and drawing conclusions

الحكم الرشيد وكفاءة التخطيط للموازنة الاتحادية والدور المرتقب لتحقيق التنمية المستدامة في العراق

The Iraqi reality misses the foundations of good governance in Iraq, as well as the comprehensive development programs that produce economic and financial reforms, especially in the federal budget, which is characterized as a fragile, weak and vocal budget. Therefore, it came as a modest attempt to shed light on the justifications for achieving good and good governance and efficient planning for the federal budget in its expenditures and revenues. The public, which contributes to building the state and achieving sustainable development that helps solve the main community problems, reduce poverty indicators, reduce unemployment, provide housing and basic services for all components of Iraqi society, and one of the doors to good and rational governance is the efficient management of the federal budget in Iraq, which is represented by efficient planning for managing public money. And protecting it from corruption is in addition to the many problems that fiscal policy suffers from, including weak non-oil financial revenues and dependence on oil revenues, and the growing deficit in budget planning and reliance in particular on foreign debt in the face of the deficit, and solutions are not impossible but need a national administration to achieve them.

Influence of Building Characteristics and Building Lifespan on Condominium Operating Expenses

This paper is an exploration of building lifespan, building characteristics, and operating expenses. The main objectives are to identify the building component lifespan, including architectural components and engineering components, to determine the pattern of building component replacement life cycle and to examine the relationship between building characteristics and facility operating expenses. The investigation was undertaken through a study of thirty-nine residential condominiums located in Bangkok. The expense data were collected through document searches and surveys with key juristic persons of each condominium. The building service life document was collected from international references and standards. The data were examined using cross-case analysis to identify the lifespan of the buildings and to identify the relationships between the condominium operating expenses and the characteristics of the buildings. It was found that the typical building replacements occur on a broad 60-year cycle that can be subdivided into several phases. Further findings indicate that a significant pattern of building component replacement shifts every two decades through the building lifespan. It was also found that the condominium operating expenses vary according to the building age and building characteristics. Direct variation, inverse variation, and joint variation from the characteristics of the condominium building can be identified. The findings add to the understanding of condominium operating expenses based on building characteristics. The study can provide a reference for consideration of building selection criteria and replacement plans, and for building budget planning based on age and building characteristics.

Regional budget policy: conceptual dominants and vectors of development

The paper is devoted to the implementation of regional budget policy in Ukraine. The main vectors of budget policy development as a component of socio-economic policy at the local level are highlighted. Within the framework of the declared budget policy, the peculiarities of the formation and functioning of local (regional) budgets are considered. The interpretation of the definitions of "budget" and "policy" is presented, and the author's definition of the essence of the budget policy of the region is offered. The conceptual dominants of budget policy, the implementation of which takes place through the budget mechanism, are studied. It is proved that budget policy is an important lever of influence and a real reflection of the tactics and strategy of public authorities and local governments in the budget sphere. It is substantiated that the effectiveness of the implementation of regional budget policy directly depends on the sequence of steps aimed at increasing the level of competitiveness of the regions and overcoming the existing regional disparities. On the basis of generalization of thematic researches and practice the offers concerning application of levers of budgetary regulation which define a level of efficiency of budgetary policy of region are formulated. It is stated that the content of the budget policy of the region should be to determine the course, tasks and activities of the state and local governments in the field of formation and use of budget funds. Full implementation of the budget policy of the region stimulates the functioning of economic activity of administrative-territorial units, promotes rational budget planning, as well as the effective filling, distribution and use of local financial resources.

Turning Crisis into Opportunities: How a Firm Can Enrich Its Business Operations Using Artificial Intelligence and Big Data during COVID-19

The COVID-19 pandemic has severe impacts on global health and social and economic safety. The present study discusses strategies for turning the COVID-19 crisis into opportunities to use artificial intelligence (AI) and big data in business operations. Based on the shared experience and theoretical ground, researchers identified five major business challenges during the COVID-19 pandemic: production and supply-chain disruption, appropriate business model selection, inventory management, budget planning, and workforce management. These five challenges were outlined with eight business cases as examples of companies that had already utilized AI and big data for their business operations during the COVID-19 pandemic. The outcomes of this study provide valuable insights into contemporary social science research and business management with AI and big data applications as a business response to any crisis in the future.

Execution of the state budget of Ukraine in the conditions of the COVID-19 pandemic

The article analyzes the state of formation and efficiency of the State Budget of Ukraine. It has been established that budget expenditures exceed revenues and as a result, the budget has been formed over the last decade with a significant deficit, and the existence of a deficit leads to a movement in the "debt spiral". To implement the budget the Government is forced to borrow additional funds and attract them on acceptable terms, which has become increasingly difficult. Failure to receive the funds leads to late spending. The analysis of expenditures of the State Budget of Ukraine according to the functional classification is carried out, which testified to the main priorities of the state in modern conditions. Given Russia's aggression in the east of the country, it is logically justified to increase security and defense spending. However, it is advisable to review social expenditures, which are quite large in size and do not improve the quality of social services, on the contrary, restrain economic growth, the country's transition to an innovative model of development. In order to increase the efficiency of budget execution, the validity of macro indicators, it is advisable to introduce medium-term budget planning. Budget expenditures must be justified and balanced in order to achieve the most effective results of budget programs and the goals of the budget system of Ukraine. The study identified systemic shortcomings in the State Budget of Ukraine, which are repeated from year to year, as well as those that characterize the special year 2020 associated with the pandemic COVID-19. Emphasis is placed on the functioning of the domestic system of public financial control and its importance in reducing the volume of budget violations, the effectiveness of budget execution, promoting better functioning of the financial and budgetary system, ensuring sustainable dynamics of socio-economic development of the country.

Projection of incinerators for medical waste processing during a pandemic: a case study of COVID-19 in Jakarta Province

Medical waste management due to the COVID-19 pandemic is important and urgent. An approach is needed to assess the weight of medical waste and to design appropriate waste management. The research was conducted in 2020 when the pandemic was still ongoing and had not yet reached the peak of the outbreak. Thus, the analysis was built based on assumptions and available data. The research was quantitative. Data were collected digitally (by big data retrieval and web survey) on the COVID-19 referral hospitals in Jakarta Province. The results showed that before the pandemic the weight of inpatients' medical waste was 1.57 kg/bed/day, while for COVID-19 inpatients was 1.84 kg/bed/day. The last number was processed with a limited projection of Jakarta population in 2020, then tested using two scenarios. First scenario was a pandemic condition without treatment. Second scenario was a pandemic condition plus vaccinations on D11. First scenario resulted that on D75, almost all residents of Jakarta would be infected with the SARS-COV2 virus and the maximum capacity of hospital incinerators in Jakarta was reached on D11. Second scenario resulted that the plague rate is resolved so that it does not infect all residents of Jakarta, but the capacity of hospital incinerators in Jakarta is still not adequate (limit on D11). Research has implications for environmental management budget planning in dealing with infectious disease outbreaks. The research recommendation is to calculate the weight of COVID-19 medical waste according to current conditions, which includes parameters such as the maximum hospital occupancy rate and the availability of large-scale incinerators belong to third-party.

Alokasi belanja negara

Restructuring policies in government agencies continue to be carried out in accordance with directives issued by the Ministry of Administrative and Bureaucratic Reform, including restructuring Echelon positions at the Ministry of Religion, given the absence of related literature in the Ministry of Religion. It is necessary to do research on comparisons in the situation before simplification and further estimates, in this study the focus of the discussion is on the number of allowances for Echelon Unit I in the central office. The method used in this research is a literature study, with reliable data sources and analysis in the form of a comparative study which can later be used as the basis for implementing restructuring in general, especially in national budget planning at the Ministry of Religion. The results showed that there were several changes in income due to downsizing, including a decrease in the performance allowance received by Echelon III officials who were transferred to Associate Experts (Ahli Madya), while the difference in allowances between positions was not significant for Echelon IV officials who are transferred to the functional positions of Associate Expert (Ahli Madya) and Junior Expert. (Ahli Muda) increase in take home pay in terms of position allowance income. The subject of further discussion with this change is how it affects the performance of officials and their effectiveness in the bureaucracy.