Management of formation of the enterprise organizational culture

The objective of the paper is to investigate the features of organizational culture, analysis of the stages of formation and selection of the main sequential processes of its effective management. The essence of such concept as «organizational culture», the main stages of its formation and the factors that influence its formation are considered in this paper. The essence of management of organizational culture formation is analyzed, the concept of values and mission of the organization, connection of the development strategy with effective organizational culture formation is considered and basic approaches to its formation as a management tool are defined. The necessity of step-by-step development of organizational culture is substantiated, recommendations on management of formation of organizational culture of the enterprise are developed. Four main approaches to the organizational culture formation are considered - internal, cognitive, symbolic and stimulating. The formation of organizational culture based on the development strategy of the enterprise is determined. It is analyzed that the organizational culture is a complex phenomenon and is applied to both objects and subjects of management, the features of its management and socio-psychological components from the standpoint of business conditions are defined. A number of primary and secondary mechanisms of organizational culture formation, the complex of consecutive processes of effective management and the procedure of the estimation of organizational culture efficiency, its diagnostics are considered. It is determined that the main purpose of the organizational culture development is the commercial success of the enterprise in terms of adaptation to the dynamics of the external environment. The organizational culture of the enterprise is an important tool for ensuring the organizational, economic and psychological unity of the enterprise staff for the increase of its operation efficiency. It is determined that the management of organizational culture should be based on the systematic approach, which is reflected in the availability of appropriate legislative tools and internal indicators, which are embedded in the principles of organizational culture management.

Analysis of the state of the migration process of the ukrainian population in the context of domestic and international levels

Analysis of the migration process of the Ukrainian population, which takes place within the state and at the international level during 2014–2019 is carried out in this paper. On the basis of scientific works of domestic scientists and institutes the problems which have not been investigated, and also aspects which have been solved partially are defined. The negative consequences of the Ukrainian migration process on the state of the country are identified. The classification of migration flows of the Ukrainian population according to the reasons of movement is carried out. The main regions and countries which, as of the beginning of 2021, are more attractive to compatriots and are characterized by significant influxes of Ukrainians are identified. The main centers of departure – regions and countries – which are characterized by high level of outflow of Ukrainians are determined, the main problems and reasons that motivate the outflow of Ukrainians are highlighted in this paper. The level of growth of the Ukrainian population in terms of migration flows is defined. The investigation of Ukrainian diasporas, territorial location and analysis of their share in comparison is carried out. The main factors that force the Ukrainian population to move, which affects the demographic situation in Ukraine, the level of employment, as well as the amount of cash flows to the country and the state of the economy as a whole are identified. The main regulations and identified solutions to the migration flows of the domestic population, which were approved and implemented in the period from 2001 to 2019 are compared in this paper. On the basis of current and newly introduced strategies, critical analysis of the ways of regulating the migration process of the Ukrainian population is carried out, the main aspects and problems of the implemented migration policy of Ukraine are determined. The results of the work are to identify the main ways to reduce the negative impact of the migration process on the country's economy and related processes, and strategies to benefit from the movement of citizens of Ukraine, namely: introduction of intellectual security, revision of wages by region, stimulating the process of attracting technology in all spheres of activity and formation of the social protection system.

Clusterization of post-communist countries of the Central and Eastern Europe by income inequality level

Using level of income inequality, the clustering of post-communist countries of the Central and Eastern Europe is carried out by the following indicators: Gini index, share in the national income of the second quintile group, share in the national income of the third quintile group, share in the national income of the fourth quintile group, share in the national income of 10% of the poorest, share in the national income of 20% of the richest.,Сluster analysis (k-means method), in the programming environment Statistica is used as analysis tool and five clusters are obtained. The first cluster includes 8 countries (Albania, Hungary, Poland, Bosnia and Herzegovina, Czech Republic, Сroatia, Russia, Slovakia) is characterized by sufficiently low level of income inequality and can be explained by flow of foreign investment and business transnationalization contributing to the increase of incomes of the main population groups of these countries. The second cluster includes 4 countries (Belarus, Slovenia, Ukraine, Moldova) and is characterized by comparatively low level of income inequality, but high level of property inequality due to heredity, аccumulated wealth та concentration of physical and financial capital by so called «oligarchic clans». The third cluster includes 5 countries (Bulgaria, Montenegro, Macedonia, Romania, Serbia) and is characterized by medium level of income inequality. The fourth and fifth clusters include so called «Baltic tigers» (Latvia, Lihuania, Estonia) and is characterized by high level of income inequality as the result of the occurrence of «excess profits» of financial assets owners. In order to decrease the income inequality in the investigated countries, the following measures are proposed: for the countries of the first cluster to accelerate deconcentration of capital ownership by «spaying» (redemption) of privatized enterprises shares by all categories on preferential terms (so called «ESOP programs»); for the countries of the second cluster to implement progressive tax scale where the tax rate for different groups of population vary depending on the income received and citizens with the lowest incomes (at the level of subsistence minimum or minimum wage) do not pay individual taxes at all; for the countries of the third cluster to cope with «shadow» economy and informal unemployment; for the counties of the fourth and fifth clusters to decrease tax burden on private entrepreneurs and thus stimulate self-employment.

Determination of natural assets of territorial communities: theoretical discourse

The paper determines the natural assets of territorial communities and reveals their components in the context of domestic legislation. Scientific approaches to the specified problem in domestic and western scientific thought are developed. The essence of the concept «natural assets» is revealed and their main features – the presence of the identified owner, active manager and user; cost; Legal Status; economic return are defined. The relationship between the categories «natural assets», «natural resources» and «natural resource potential» are established. The main difference between natural resources as the asset of territorial community and other types of assets – the need for dual approach to their management: to generate income, ensure community development and in the interests of all stakeholder groups; in order to preserve the natural environment is revealed. The scientific approach to natural resource management with the participation of local communities, which is based on the principles of subsidiarity, sustainability, fairness, accountability, efficiency, activity, adaptability, environmental responsibility, inclusiveness is analyzed. This approach has the following common features: decentralization of powers to manage natural assets; reconciling the interests of stakeholders and opportunities for efficient of natural resources use; combination of environmental and socio-economic goals in the process of natural asset management; development of institutions for increasing decision-making efficiency in the field of natural asset management at the community level; stakeholders education and notification. Scientific approaches to the systematization of natural assets of territorial communities in terms of stakeholders groups (by ownership of the asset, the possibility of access to the asset and competition in their use) are studied. The expediency of classifying stakeholders as natural assets of territorial communities by their interests is substantiated. The peculiarities of the use/utilization and possession of natural resources in accordance with the legislative acts regulating natural resource relations in Ukraine are revealed.

Social reporting as an element of business strategy of market entities

The essence of social reporting is investigated. It is proved that there is a close relation between socially responsible activities and accounting because the accountant has general responsibility for the reliability, evaluation and disclosure of information, including information that is related to social problems. Moreover this type of activity is based on self-regulation (lack of formalization due to insufficiency of normative base), the reflection of social activity indicators in the accounting depends on the accountant subjective opinion and, relatively, the latter is responsible for this process. It is determined that for effective and timely management decision-making concerning socially responsible activities it is necessary to provide the company management with high-quality and reliable information, but practically, this implementation is impossible without accounting and reporting involvement. The methodological and organizational approaches to the reporting of socially responsible activity and functional improvement of information management support in the implementation of the enterprise social strategy are investigated in this paper. The wide peddling of new ideas concerning the enterprise sustainable development requires optimization of the functional links of management and accounting systems of the enterprise socially responsible activity as one of its main functions by means of social reporting. It is latter that combines the interaction of the enterprise, state and society. For this purpose the methodology of formation and extension of the open social reporting by communication media is developed, making it possible to identify the cause-effect relation between this type of reporting and the growth of the enterprise attractiveness for consumers and, as a result, effective tool for business strategy of market participants.

Peculiarities of the accounting display of transactions with the give-and-take raw materials at restaurant institutions

The essence of the definition of «give-and-take raw materials» is investigated and the own vision of this category used by restaurant enterprises is formed. The scheme of conducting transactions with raw materials obtained on the give-and-take conditions at restaurants institutions is given. The peculiarities of the accounting process representation caused by the procurement of raw materials, production of semi-finished products and home-produced dishes are revealed, as well as the order of the realization accounting of such commodity stocks using production-trade and production methods is highlighted. The advantages and disadvantages of the representation in the system of bookkeeping accounts of the economic resources cycle in different ways of the production and trade activity organization of restaurant institutions are given. The emphasis is placed on the fact that in catering establishments the give-and-take raw materials, semi-finished products and home-produced dishes, produced as a result of give-and-take raw materials processings, are not the property of the catering establishment. Therefore, in order to maintain the proper accounting for transactions with the give-and-take raw materials, information about changes in the value of the investigated assets should be represented in the system of bookkeeping off-balance sheet accounts. The order of the display on the bookkeeping accounts of the transactions with the give-and-take raw materials obtained on the give-and-take conditions is highlighted. The peculiarities of calculation of dishes produced on the conditions of the give-and-take transactions are described. It is established that the formation of the value of produced semi-finished products or dishes is carried out for each order received separately, i.e. using the out-of-order cost accounting method. The peculiarities of calculation of home-produced dishes at restaurants institutions are outlined. For reliable representation of information on the availability and movement of the give-and-take raw materials, it is proposed for the enterprises of the investigated economic activity type to open the additional analytical accounts. Recommendations for improving the representation order in the accounting system, of restaurant institutions, give-and-take transactions, using offered analytical accounts, are formed.

The investigation of the state of Ukraine furniture industry development under current economic conditions

Furniture for a long time has been an integral component of human activity, recreation and everyday life. Its design, diversity and versatility along with the development of human civilization is increasingly becoming the object of further improvement. At present furniture production in Ukraine is the developing industry, gradually entering the European market in terms of quality and design. European furniture market is extremely attractive to operators and, therefore, has dynamics towards the competitor number increase. One of the factors of increasing the industry attractiveness is the support of amendments to the Law of Ukraine «On peculiarities of state regulation of business entities related to the sale and export of timber» by the Verkhovna Rada of Ukraine in April 2015, which imposed temporary, gradual prohibition on the export of raw timber (forest logs) for 10 years. The corresponding partial prohibition entered into force on 11.01.2015, and complete prohibition (including pine wood) - from January 1, 2017. The consequences of this moratorium during the first five years of its operation, which is important in the context of politicization of this problem are analyzed in this paper. The dynamics and structure of the amount of enterprises in industry and the number of employees employed in them are investigated. The volume of furniture industry sales in general and the areas of their implementation (internal or external markets) are analyzed. The next stage is the analysis of the dynamics of the ratio of furniture products exports and imports in Ukraine and determination of the major exporters of such products. The final stage is the investigation of the dynamics of foreign direct investments in the enterprises capital share in this industry in order to identify its investment attractiveness. As a result, it is determined that the introduced moratorium has partial positive impact on the development of furniture industry in Ukraine. However, at present, the furniture industry is not attractive enough for new foreign investment. This is the consequence of significant amount of «shadow» production, which in its turn destabilizes the situation in the furniture market. Ukrainian manufacturers will be able to strengthen their position in domestic market and even abroad, if they solve the main problems in furniture production and eliminate all disincentives.

Conceptual principles of industrial enterprise intellectual potential management use

Theoretical and methodological principles are substantiated and practical recommendations for managing the transformation of organizational knowledge as a tool for effective use of industrial enterprises intellectual potential in order to increase its competitive advantages are developed in this paaper. Theoretical generalization of industrial enterprises organizational knowledge concept is carried out. It is proved that the hidden staff knowledge acquires special value for the enterprise. The own vision of the term «organizational knowledge» is proposed. The author's classification of organizational knowledge by the degree of their manifestation and formalization is developed. The scientific value of the proposed classification is that it more deeply and accurately considers the consistent transformation of some types of knowledge into others, reflecting the dynamics of knowledge transformation process, determining the need for constant updating, and, consequently – creating new knowledge and its immediate implementation. Knowledge types matrix is constructed. The structure of organizational knowledge reflecting not their plane, but their spatial nature is determiined. According to the types and structure of organizational knowledge, the forms of their manifestation are defined. The transformation of knowledge not only by types, but also by the transition of knowledge from the individual level to the group and organizational levels is substantiated. At the same time the process of knowledge synergy is clearly represented. Recommendations for improving the processes of knowledge transformation in industrial enterprises are developed, as well as mechanisms for their practical implementation are proposed. The main conclusions and recommendations can serve as theoretical, methodological and methodical basis for further research in closely related areas of enterprise personnel management and innovation management. Obtained results form the principles of the organizational and economic mechanism for ensuring the effective use of intellectual potential of industrial enterprises in the implementation of European vector of national economy development.

The bases of coordination development as the emergent quality of investment goods supply chain

In this paper article the authors point out the importance of actions aimed at reducing waste, increasing productivity and reducing costs in the supply chain, which will ensure the development of coordination as an emergent function of the supply chain and contribute to the formation of responsibility to internal stakeholders; they also note the difference between logistics and supply chain management (SCM), which, primarily, is that logistics usually refers to the activities taking place within one organization, and supply chains belong to the network of companies working together and coordinate their actions to product supply to the market. The authors point out that the development of partnership in supply chains makes it possible to perform collaborative planning on a common information base, collective management of stocks, risks and all this provides reasons to coordinate activities in the supply chain, i.e. the dependence of «exit» on «entry» becomes homogeneous. Particular attention is paid to the ways of improvement the supply chain functioning, which is proposed to carry out at three levels. The highest level includes the processes taking place throughout the supply chain, and concerns the relationship between all participants [10]. At the operational level (the second level), the constraint theory recommends to use the LPS (Logical Product Structure) method. At the current actions level (the third level) TOC proposes to use the concept of management of the production system DBR (English: Drum – Buffer – Rope), the application of which enables to increase the capacity of the production system. In order to identify the area of necessary changes, the authors propose to build a detailed flowchart of processes, actions and functions from receiving the order from the customer (either external or internal) up to the moment of order fulfilment and delivery to the customer, which makes it possible to analyze sequentially the system operation in the current time and identify the areas of necessary changes, as well as to increase the level of meeting the customer needs, ensuring the efficiency of material and information flows, strengthening the manufacturer status in the market.

Financial centers of new industrial countries in the world financial architecture

The views of scholars concerning the definition of «international financial center», which makes it possible to formulate the definition of international financial center essence are summarized in this paper. The factors influencing the formation of international financial center incluing: stable financial system, stable currency, exchange rate stability, political and social stability in the country, favorable geographical location, developed financial infrastructure, open economy for free movement of capital, etc. are identified. The role of international financial centers in increasing their global competitiveness, achieving higher levels of economic growth, prosperity and social progress is substantiated. The classification of international financial centers is investigated. The place of the Hong Kong Financial Center in the financial architecture of the world is determined. The main parameters of the current state of the Hong Kong Financial Center: the USD / HKD exchange rate, the effective exchange rate index weighted by trade, the Hang Seng index, market capitalization, etc. are diagnosed. SWOT-analysis of the Hong Kong Financia Cente is carried out in order to identify its strengths, weaknesses, opportunities and threats. Based on the results of the problem of its functioning, a set of measures to improve competitiveness is also proposed. Hong Kong has favorable macroeconomic and institutional environment, qualified personnel, and is the fifth most competitive international financial center in the world. However, there is a low degree of international element in the domestic stock market, there is also risk of losing the status of «international financial center», other regional economies that have greater access to international investment opportunities in the stock market, such as Singapore, may be a threat. The financial center should focus on overcoming the effects of the coronavirus, promote the share of foreign investment in the economy, take a set of measures to overcome the country's recession, review legal, regulatory and tax requirements to promote development, improve quality of life and attractiveness, and become Asia's leading currency hub.