MODEL OF ASSORTMENT OPTIMIZATION AND INVENTORY MANAGEMENT IN ENTERPRISE

The actual problems of work in the sphere of organization of supply and sale are considered, the existing developments in the sphere of modeling and optimization of commercial activity of the wholesale trading enterprises are analyzed. The necessity of a comprehensive approach to improving the commercial activities of wholesalers is substantiated. The composition of the solutions included in the integrated approach is determined by the sole purpose, practical possibilities of its implementation and implementation at the wholesale enterprises and is based on the analysis of actual problems of the industry as a whole, interdependence in the work of departments, development of a single optimization criterion. The effectiveness of the integrated approach is based on the fact that for the sake of maximum result it is important not to isolate the development of individual operations, but to improve the entire purchasing system of the wholesale enterprise as a whole. The scientific and methodological approach of carrying out the integrated ABC-XYZ analysis of a range of a trading enterprise by its combination with R/S analysis, which acts as a criterion for the effectiveness of the XYZ analysis and an indicator of the possibility of forecasting the dynamics of sales of individual product groups, has been improved. XYZ analysis, based on the calculation of the coefficient of variation, when there are deterministic factors such as seasonality, cyclicality or trend in a series of determinants, shows erroneous results. Therefore, it is suggested to use R/S analysis to evaluate the quality of the XYZ analysis and to pre-process the data. This will allow us to draw more adequate conclusions about the possibility of forecasting the dynamics of sales of certain product groups in the future.

MANAGEMENT ACCOUNTING OF COSTS FOR HUMAN CAPITAL OF THE SERVICE ENTERPRISE

The systematic study, critical assessment of theoretical provisions and current practice of accounting organization of costs for human capital of the service enterprise, improvement of accounting mechanisms for the use of personal human assets and human capital of the enterprise are provided in the article. It is proved that the need to reflect human capital in accounting is due to the following factors: human capital is considered an integral part of national wealth; determining the main role of human knowledge, abilities, qualifications, and education in the process of social production; change of attitude to a person that is the appreciation of its creative potential and intellectual abilities. Characteristic definitions of human capital in aspects of different spheres of its functioning are analyzed. Peculiarities of normative and legal regulation of human capital as an intangible asset under SSAP and IFRS and identification of contradictions in accounting of personnel costs under the current accounting system are considered. The peculiarities of the organization of primary accounting of human capital at the enterprises of the service sphere are considered. It has been proposed to record information on the costs for human capital in terms of the processes of its formation, use, and development in the Employee Data Card (standard form P-2) by introducing an additional Section VI “Costs per employee.” The financial statements of analytics have been improved to Form No.1 of the Balance Sheet (Statement of Financial Condition) by introducing analytics in the first section of liabilities in the item “Additional capital” of information on human capital of the enterprise, which will generate financial statements for full disclosure to stakeholders, especially investors. Suggestions are given for the prospects of further development: research of accounting of costs for personnel of the enterprise depending on the life cycles of personnel and the enterprise, development of theoretical and methodological bases of corporate social reports on human capital, improvement of personnel value assessment methods (especially residual and liquidation value).

TAX POLICY IN THE CONTEXT OF GLOBALIZATION CHALLENGES

The main globalization challenges and opportunities for the formation of state tax policy in conjunction with the tax strategy are highlighted in the article. The problems and consequences of tax competition between states are studied. The peculiarities of the formation of national tax policy are summarized and the challenges posed by globalization processes are analyzed.

STRATEGIC MANAGEMENT IN THE SYSTEM MODEL OF THE CORPORATE ENTERPRISE ORGANIZATIONAL DEVELOPMENT

The article describes organizational and methodological components of using strategic management within a framework of corporate governance and development. The authors have formed a range of methodological provisions, regarding the choice of a marketing strategy by the corporate enterprise. They identified the main recourse flows within the framework of the used strategies. They also determined the strategic management components, required for providing efficiency of the corporations’ physical resources formation and use. They developed a graphical model for the determination of the corporation’s strategic position on the market. It was proved that a functional strategy involves a close correlation between the management and incorporated ownership relations, manifesting itself in a strategy in the field of finance of the corporation, ensuring corporation industrial stability, effective use of physical resources, the formation of the cash resources funds in the established amount, real property management and caretaking control, etc. The authors offered a methodology for conducting a strategic evaluation of the corporation in the basic market conditions.