ОБЛІКОВО-АНАЛІТИЧНИЙ ІНСТРУМЕНТАРІЙ УПРАВЛІННЯ ОБОРОТНИМ КАПІТАЛОМ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ

Global challenges cause many social and economic transformations in the economic entities activities, especially related to current assets, including disruptions in the inventories supply, increasing receivables due to breach of payment discipline of counterparties due to reduced sales of their own products during quarantine measures, reduced consumer solvency, devaluation of fiat money, etc., which makes it impossible to repay the debt on time, and the growth of receivables leads to the inability to repay their own accounts payable. The aim of the research is improvement the methodology and organization of accounting, analysis and audit of enterprise current assets in the face of global challenges. The subject of the research is the process of current assets formation and usage of PJSC "FED". The methods of the research: observation, comparison, analysis, generalization and formalization, rationing, forecasting. The hypothesis of the research: improving the process of accounting, analysis and internal audit of current assets will increase the efficiency of their formation and usage. The statement of basic materials. For increasing the efficiency of the process of current assets formation and usage in the context of global challenges, a conceptual approach to their accounting and analysis has been developed. The forecasting of current assets value of PJSC "FED" for the next two years was carried out with the help of trend analysis, as a result of which it was determined that the value of current assets will increase. For optimization the inventories formation and usage, the ABC-analysis has been implemented, which makes possible to accurately calculate the required volumes of purchases by different product groups; to exclude from the nomenclature illiquid positions, which makes possible to release cash frozen in these goods, reduce warehousing costs, increase inventory turnover; ensure sales growth. To improve the system of accounting for receivables at PJSC "FED" it is proposed to open six sub-accounts to account 38 "Provision for doubtful debts", as well as to improve analytical accounting by introducing groups of debtors in terms of non-repayment of receivables. Differentiation of ways to increase the efficiency of current assets formation and usage depending on the stage of the operating cycle is proposed. Also it is proposed to conduct current assets internal audit, which will verify the security of current assets, compliance with the rules and requirements of their accounting, documentation, reliability of information. The originality and practical significance of the research: originality lies in the development of methodological principles of production enterprise current assets accounting and analysis, identifying the lack of sources of own working capital. The conclusions and proposals obtained as a research results can be used in the practice of the production enterprise of PJSC "FED" to improve the efficiency of current assets accounting, analysis and audit. Conclusions. The proposed measures will help to improve the efficiency of current assets formation and usage, in particular, to reduce accounts receivable and improve the inventories formation quality

INVENTORY CONTROL OF DISPOSABLE MEDICAL MATERIALS AT THE BALI MANDARA EYE HOSPITAL

Background: As a health service institution, hospitals have characteristics and management complexities which have an impact on their financing aspects. Controlling the supply of pharmaceutical supplies aims to create a balance between supply and demand in order to realize effective and efficient health services.Aims: This study aimed to design a method for controlling the optimal supply of disposable medical materials at the Bali Mandara Eye Hospital, Bali. Methods: This is a qualitative study based on in-depth interviews with three informants, and involving 11 doctors (users) to determine the critical value of disposable medical materials.Results: ABC analysis was used to classify all types of goods based on their importance to determine priorities based on the value of use. The budget allocation was dominated by only a small portion or only a few types of pharmaceutical supplies. The results show that there was a decrease in the total cost of inventory by 19.14% after the application of the EOQ method. The application of the reorder point (ROP) method can anticipate the occurrence of stock outs or vacancies.Conclusion: The EOQ method is more efficient than the conventional method applied at the Bali Mandara Eye Hospital Pharmacy Installation. The EOQ and ROP methods greatly affect the efficiency and effectiveness of controlling the inventory of medical disposable materials at the Bali Mandara Eye Hospital.Keywords: : inventory control, effective and efficient, medical disposable materials

Simulation of different reordering policies for optimizing the inventory of perishable food: an Italian case study

Inventory management represents one of the main criticalities that companies have to face. The challenge is twofold: being able to satisfy a demand whose behavior can significantly vary and be unpredictable in order to avoid stock-out situations, whilst limiting excessive stocks and consequently costs. Some factors can complicate this already inherently difficult task. An example is the presence of constraints on the time for storage, which is the typical case for perishable products such as food and beverages, core business of the Italian company subject of the case study described in this paper. To optimize the reorder process in that context, a simulation model was developed for evaluating the potentials of three traditional reordering policies (i.e., Re-Order Point, Re-Order Interval, and (s, S)) to be applied to a set of products managed by the company, including perishable items, and for testing their performance. The items tested were selected through a preliminary ABC analysis, carried out on the volumes handled. A comparison with the current performance of the company’s and that achievable with the optimized policies is proposed.

PROPOSALS FOR IMPROVEMENT OF LOGISTIC SUPPORT OF STATE DEFENSE FORCES UNIT THROUGH A VISUAL GRAPHIC REPRESENTATION OF THE SITUATION AND THE APPLICATION OF THE OPERATION RESEARCH MATHEMATICAL MODELS

The subject matter of the article is the logistical support of the state defense forces unit in the performance of its assigned tasks. The goal of the study is to develop of mathematical models for the complex analysis of the basic forces and means of logistical support and to increase efficiency of planning of military unit equipment with means of logistical support depending on change of a tactical situation. The tasks to be solved are: to formulate the logistics optimizing problem for the professional activity of the state defense forces unit, which includes the main units and technical support ones, in terms of operations research; to substantiate the possibility of qualifying the material support of the state defense forces unit and the formation of a transport costs matrix using ABC analysis; to identify technical solutions regarding ways to visualize information for a make-decision person on logistical support and formulation of output information for the users in the required format. General scientific and special methods of scientific knowledge are used. The following results are obtained: On the basis of use of modern principles of stocks management the optimizing task of the management of logistical support for the State defense forces wheeled and tracked vehicles unit can be formulated as an integer problem of linear programming of transport type. according to certain features of the flow nature of logistics support in the competence of the deputy commander of the Deputy Commander of the SDF armaments unit for the input information is sufficient to hold the ABC-analysis and on its basis to form a matrix of transport costs. visualization of information in graphical mode will enable to implement interactive display of material and technical support equipment deployment areas, locations of collection point of damaged vehicles, maneuvering routes, evacuation of damaged vehicles, etc. Conclusions. The task of finding the optimal logistics support plan for a State defense forces wheeled and tracked vehicles unit can also be classified as transport and solved by the well-known line programming methods. According to certain features of the flow nature of the drug in the competence of the deputy commander of the State defense forces unit for input information is sufficient to conduct an ABC-analysis and on its basis to form a matrix of transport costs. Visualization of information in the graphical mode will allow to realize interactive display of areas of location of material and technical support equipment units, places of assembly point of the damaged cars, ways of maneuver, delivery and evacuation of the damaged samples of weapons, etc

Unevenness analysis of agricultural production in Russia

Introduction. Agriculture affects the food, economic and social security of the country. The unevenness of agricultural production is due to natural, climatic and economic factors, for example, the enlargement of enterprises, the introduction of efficient means and production technologies. The increase in territorial unevenness can lead to a shortage of food, its rise in price due to transport markup. Unevenness in the size of organizations also has socio-economic implications. The efficiency of agricultural production is growing, but competition and entrepreneurial activity are decreasing. An increase in social tension is possible in case of a single enterprise bankruptcy. Theoretical analysis. To assess the territorial unevenness of agricultural production, the Gini coefficient and the Lorenz curve were used. The unevenness of organizations in terms of revenue was estimated basing on the ABC analysis and the Pareto curve. Еmpirical analysis. Subjects of the Russian Federation with a predominance of forestry, hunting, fishing and fish farming were excluded from the analysis. The Gini coefficient for the GVA of the regions of the Russian Federation in 2018 was 0.45, and in 2008 – 0.48. The territorial unevenness of agricultural production in 2009–2018 has slightly decreased. The Russian Federation regions typology made it possible to identify favorable, risky and unfavorable regions for agriculture and animal husbandry. Results. A significant unevenness of agricultural production both in the territorial context and in the size of organizations was revealed. For 2009–2018, territorial unevenness has decreased. The ABC analysis showed that 80% of revenue from the type of agricultural activity accounted for only 10.9% of active enterprises.

Marketing analysis of information and communication technologies as a factor of compliance function and business growth

The purpose of the study is to visualize the results of marketing analysis of the current state and prospects of ICT business. The impact of the use of technology on the activities of enterprises is assessed. The study used the method of SWOT-analysis to assess the internal and external environment of the industry. PEST analysis to study the external environment that may affect the industry. Trend forecasting method for calculating the number of enterprises that will use ICT. ABC analysis to determine the most promising services for specialized educational institutions. The analysis revealed weaknesses (insufficient number of marketing specialists, lack of domestic technology equipment of the required class of quality and productivity) and threats (unpredictable course and consequences of Covid-19, the tendency to reduce scientists and the share of enterprises implementing innovations) in the field of ICT and enterprises. In the activities of the computer academy «STEP» there is a group of services that bring the most profit. It is investigated that «STEP» has significant advantages over competitors. The proposed results of the study can be used in the further working of enterprises. In particular, the academy to promote its services in the education market focuses more on the site, site service and mobile application «Mystat», the social network Facebook. These communication channels are the best channel of connection between the educational establishment and service users. The use of information and communication technologies by enterprises allows them to work more productively in their field and communicate better with potential consumers.

RESEARCH OF THE FEATURES OF DRUG PROVISION OF THE REPUBLICAN DERMATOVENEROLOGIC SIMFEROPOL DISPENSARY

In the structure of the total morbidity of the Russian Federation population in 2018, skin and subcutaneous adipose tissue diseases made about 3,5 of the total number of cases, which amounted to 8330 thousand registered cases of diseases. The purpose of the research was to analyze the expenditure of material resources allocated for drug provision of the State Budgetary Institution of Healthcare of the Republic of Crimea “Clinical Dermatovenerologic Dispensary” (SBIH RC “CDVD”) for the period from January 1, 2020 to December 31, 2020. Materials and Methods. Based on the data obtained from the Statistical Department of SBIH RC “CDVD” on the financial means expenditures on the purchase of drugs, an assessment of the budgetary funds expenditures was carried out by means of ABC/VEN analysis. Results and discussion. According to the data received, for the period from January 1, 2020 to December 31, 2020, 3 156 patients were admitted to inpatient departments. 9, 072, 064, 00 rubles were spent on the treatment of patients’ nosologies, while the list of all drugs used included 98 names. The ABC analysis showed the feasibility of spending monetary resources, which confirms the lack of “N”- category (minor) drugs among “A” – category drugs (80% of the budget). The results of VEN-analysis indicated that 50% of the drugs used are referred to “V” category, which indicates that the Healthcare Institution predominantly purchased vital drugs. Conclusion. Active implementation of the methodology of management of medical care with help of modern technologies of ABC- and VEN- analyses allows timely implementation of measures to rationalize drug procurement in inpatient and outpatient healthcare institutions, as well as the choice of drugs for inclusion into the formulary and treatment standards.

ABC-ANALYSIS AS A WAY TO IMPROVE THE EFFICIENCY OF THE USE OF CURRENT ASSETS OF THE ENTERPRISE ON THE EXAMPLE OF LLC «FIC-ARIANT»

This paper presents an analysis of the interpretations of the concept of «current assets» and on their basis a concept is drawn up, including the elements of the considered definitions. In the course of the work, the influence of the use of ABC analysis on the work of LLC «FIC-Ariant» was also considered.

Pharmacotherapy of Systemic Vasculitis Combined with Cryoglobulinemic Syndrome Using Pharmacoeconomic Approaches

BACKGROUND: It was substantiated the relevance and necessity of the chosen research topic as a result of a review of the scientific literature on the epidemiology and pharmacotherapy of patients with systemic vasculitis associated with cryoglobulinemic syndrome. OBJECTIVE: In this study were selected drugs that have the diagnostic ATC-code J05 Antiviral agents for systemic use; J05A Antivirals of direct action; J05AB01 antiviral agents for systemic use according to INN Aciclovir. METHODS: This study is based on pharmacoeconomic, organizational and legal, forensic and pharmaceutical approaches to pharmacotherapy with using literature review. Experimental data were processed on the basis of the Department of Internal Medicine of the Lviv Medical Institute and the Department of Medical and Pharmaceutical Law, General and Clinical Pharmacy of the Kharkiv Medical Academy of Postgraduate Education. RESULTS: Clinical and pharmacological analysis of basic therapy of systemic vasculitis was performed. Pharmacoeconomic studies have been conducted. According to the results of ABC analysis, drugs according to INN Aciclovir ATC-code J05AB01 for pharmacotherapy of patients with systemic vasculitis combined with cryoglobulinemic syndrome were distributed in descending order of value. According to the results of VEN-analysis, it is estimated that category V drugs accounted for the largest number of prescriptions and the cost of therapy (100%). CONCLUSION: This study provide an opportunity to make administrative and managerial decisions in determining the pharmacotherapy of patients with systemic vasculitis combined with cryoglobulinemic syndrome to improve the use of drugs in hospitals.

GAMBARAN PERSEDIAAN OBAT DI APOTEK NIAS MEDIKA DENGAN ANALISIS ABC BERDASARKAN RESEP MASUK PERIODE JANUARI-MEI 2020

Pharmacy is a pharmaceutical service facility where pharmacy practices are carried out by pharmacists, namely manufacturing including quality control of pharmaceutical preparations, security, procurement, storage and distribution or distribution of drugs, drug management, prescription drug services, drug information services, and drug development services, drug ingredients and traditional medicine One of the scopes in the management of health services is logistics management, which is a field of management whose specific task is to deal with logistics. Pharmacy nias medika there was no specific arrangement for the procurement of drugs with certain methods so that often there is a vacuum of medicine one of which is for drugs contained in a doctor's prescription that goes to the nias medika pharmacy. For this reason, it was necessary to control drug inventory using certain methods, one of which was by using ABC analysis. The type of research was descriptive and quantitative, based on the prescription entry by recording the name of the drug, the number of drugs, and the unit price of the drug and then processed using data analysis during January-May 2020. The results showed that there were 160 types of drugs based on prescription entry into the drugstore nias medika. With 32 types (20% ) drugs classified as group A with an investment value of 69.68% with laroton drugs which are in the highest position 47 types (29.37%) drugs classified as group B with an investment value of 20.25%, while 81 types (50, 63%) the drugs belong to group C with a total investment of 10.07%.