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Journal articles on the topic 'Costs of the enterprise'
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1
POLISHCHUK, Olha. "Concepts of costs, their economic content, factors of the effect on costs." Economics. Finances. Law, no. 4/1 (April 30, 2020): 27–34. http://dx.doi.org/10.37634/efp.2020.4(1).7.
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The topic being researched is relevant, because in the current market conditions, improving the competitiveness and efficient activity of domestic enterprises compels them to find effective methods of managing their business activities. The article examines the concepts of costs, their economic content, determines the factors of influence on the costs of the enterprise in Ukraine. A number of cost classifications proposed by different authors are investigated and their peculiarity is determined. The main ways to optimize the costs of enterprises. Author's classification of costs is suggested. The main directions of cost optimization of Ukrainian enterprises are given. Adequate research will help solve a number of cost-cutting problems for dairy businesses and other sectors of the national economy. The purpose of the paper is the substantiation of measures to improve cost management in the enterprise in order to increase its effective activity. Costs and optimization of their level per unit of production is an important factor in improving the efficiency of the enterprise, while at the same time improving its competitiveness. Managers and managers are increasingly paying attention to the efficiency of resource use, their rational allocation in order to reduce the costs of production and economic activity, which, as a reserve for increasing the profitability of such activities is the key to financial stability and development of the enterprise Thus, considering the different classifications of factors that affect costs, it is important to emphasize that there is a synergistic effect. This is due to the fact that by influencing the competitiveness of products, factors change each other. High competitiveness of the enterprise is a guarantee of high profit in market conditions. In doing so, the company aims to achieve a level of competitiveness that will help it to function effectively over a long period. Management of the factors provided provides for the use of a number of measures for the systematic improvement of products, the constant search for new channels of sales, new customer groups, ways to improve service, advertising and more.
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Kubon, M., and A. Krasnodębski. "Logistic costs in competitive strategies of enterprises." Agricultural Economics (Zemědělská ekonomika) 56, No. 8 (August 20, 2010): 397–402. http://dx.doi.org/10.17221/67/2010-agricecon.
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The thesis focuses mainly on primary logistic strategies as well as the place and structure of logistic costs in the accounting system of an enterprise. The final element was an analysis of logistic costs on the example of 50 enterprises specialising in agricultural production. The obtained results of empirical studies prove that costs of logistic infrastructure form a significant part of general costs, which can be reduced through proper management. Consequently, as far as the creation of the competitive edge is concerned, it is important to identify and control these costs precisely and continuously in the structure of enterprise operation costs.
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Markina, Iryna, Valeriya Lenʹ, and Vitaly Shapka. "Cost management as a factor for improving enterprise economic security." Actual problems of innovative economy, no. 3 (May 30, 2019): 83–88. http://dx.doi.org/10.36887/2524-0455-2019-3-12.
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Introduction. Modern enterprises operate in conditions of political and economic instability. This requires enterpris-es to build an integrated system for ensuring economic security. In Ukraine, the issue of economic security is relevant. But not fully understood. Need to clarify issues related to improving cost management. This is a factor in improving the econom-ic security of the enterprise. The purpose of the study is the theoretical and practical justification of cost management. Results. One of the the main goal of the enterprise is maximum profit. A factor in the success of enterprises is to re-duce production costs. Business security is a prerequisite for stable sustainable development and effective operation of the enterprise. Economic security depends on many factors: the actions of competitors, unsuccessful state policies, changing market conditions, and crisis phenomena. Object of enterprise security: personnel (managers, structural divisions, share-holders and employees), financial, economic, material and intellectual capital of the enterprise; specifics of activity. The head of the enterprise makes a decision. The decisions concern the price of the product, the amount of expenses. Costs - a decrease in the volume of material assets, cash. Cost management involves functions: forecasting, planning, rationing, organization, calculation, motivation and stimulation, accounting, analysis, regulation and control of expenses. Conclusions. We consider the “Cost-Volume-Profit” (CVP- analysis) analysis to be successful. It allows you to iden-tify changes in costs. The dependence of changes in production volumes and incomes on sales is studied; expenses and net profit. It’s substantiated that cost and profit planning using CVP analysis has limitations. Marginal income (profit) – the difference between sales revenue and variable costs. The higher the marginal income level, the faster fixed costs are reim-bursed. The average marginal income is an “indicator” of the contribution of a unit of production to covering fixed costs. The purpose of break-even analysis (CVP-analysis) is to predict financial results. Break-even analysis of economic activity is an indicator of the brink of effective and inefficient management. The same is the condition for maximizing profits. The main thing is an effective defense mechanism of the enterprise. Provides economic security of the enterprise from the threat of bankruptcy. Keywords: economic security, cost management, profit, costs, cost-volume-profit analysis.
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Ďurišová, Tokarčíková, Virlanuta, and Chodasová. "The Corporate Performance Measurement and Its Importance for the Pricing in a Transport Enterprise." Sustainability 11, no. 21 (November 4, 2019): 6164. http://dx.doi.org/10.3390/su11216164.
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Due to the specificity of transport services that are being performed with an unambiguous impact on the environment and society, all activities of transport enterprises oriented towards the achievement of the sustainability goals are more visible than in the case of other enterprises. Consequently, the growing need for sustainability increases not only the costs of individual transport services but also the total costs of a transport enterprise. Indisputably, the costs affect the pricing, which leads to the final market prices. On the one hand, they can increase the prices, but on the other hand, they decrease the enterprise’s competitiveness and its success in the market at the same time. Even though the cost-based pricing is essential, it is not sufficient under these circumstances. Based on the objectives stated above, the primary aim of this paper is to emphasize that the creation of prices in a transport enterprise must consider the global aspects of the enterprise’s performance as a prerequisite for its competitiveness. The results include proposing several variants of corporate performance measurement that are relevant and supported by a literature review of the current knowledge on the topic, an analysis of internal documents from a particular freight-transport enterprise, and structured interviews with the managers. Subsequently, the model proposed can be used by managers of transport enterprises in their decision-making process.
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Derii, Vasyl, and Iryna Lukanovska. "ACCOUNTING OF COSTS IN THE MANAGEMENT SYSTEM OF ENTERPRISE LOGISTIC ACTIVITIES." Economic Analysis, no. 30(1, Part 2) (2020): 24–30. http://dx.doi.org/10.35774/econa2020.01.02.024.
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Introduction. Nowadays, when information technologies are developing very fast, the issue of development of the logistics management system of enterprises, which directly affects their costs and increase the level of competitiveness in the market, is of strategic importance. Proper cost accounting in such a system allows the head of the enterprise, managers of logistics systems (centers) to obtain reliable information in a timely manner and in full, which ensures balanced management decisions and movement of the enterprise in a direction consistent with its purpose and main tasks. Purpose. The purpose of the article is a critical analysis of publications on cost accounting in the management system of logistics activities of the enterprise and the development of its own position and proposals of the author to solve these problems. Method (methodology). The following research methods were used during the research: mastering the content and main provisions of regulations, statistical materials and scientific publications on cost accounting and logistics management of the enterprise, induction and deduction, grouping and generalization of economic indicators, analysis and synthesis, documentation of facts of economic life, assessment of the value of enterprise property, accounting accounts, reporting of business entities and their segments, etc. Results. The problems of cost accounting in the management system of logistics activities of the enterprise are outlined. The essence of the terms “logistics activities” and “management of logistics activities of the enterprise” is established. The essence of the concept and the place of logistics costs in the costs of the enterprise are determined. The state and proposals for conducting synthetic and analytical accounting of logistics costs in the system of accounts are reflected. Find out what can be the centers of responsibility for logistics costs in the enterprise. Discussion issues on the accounting of logistics costs are identified, in particular: the feasibility of accounting for logistics costs by all enterprises; quantitative and qualitative criteria for determining such expediency; primary documents, accounting registers for accounting and distribution of costs for logistics and other costs of the enterprise; time parameter, subjects and methods of accounting for logistics costs; the volume, forms and deadlines for reporting on logistics costs.
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Antonenko, E., and I. Baev. "Transaction costs of innovative enterprise." SHS Web of Conferences 35 (2017): 01118. http://dx.doi.org/10.1051/shsconf/20173501118.
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Artikov, Nodirjon Yakubdjanovich, and Shavkat Jabborberganovich Kurbanbayev. "Analysis And Optimization Of Product Costs And Expenses In Enterprises." American Journal of Management and Economics Innovations 03, no. 01 (January 26, 2021): 11–19. http://dx.doi.org/10.37547/tajmei/volume03issue01-04.
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This article discusses the analysis and optimization of product costs and expenses in enterprises. Manufacturing companies and their financial statements is the subject of this article. The subject of this article is to determine the cost of production in this industrial enterprise, its current state and ways to further reduce it. And this article also aims to identify ways to reduce the cost of production in industrial enterprises in the context of modernization of the economy and to develop scientific conclusions and recommendations.
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He, Shu, Fengzhou Wang, and You He. "Discussion on Double-layer Responsibility Control System of Enterprise Environmental Cost." E3S Web of Conferences 79 (2019): 01017. http://dx.doi.org/10.1051/e3sconf/20197901017.
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Based on the inside and outside area of the enterprises, this paper re-constructs the double-layer responsibility control system of enterprise environmental cost (DRSEC) by referring to life cycle theory, responsibility center theory and system theory. In the inner layer, each responsibility center of environmental cost control is divided according to the five stages of the enterprise life cycle. These responsibility centers closely cooperate to effectively reduce the environmental costs of the enterprises. In the outer layer, the two major responsible entities of the government and the public supervise the control of environmental costs, guide the goals setting of environmental costs and give feedback to inner layer. By designing a double-layer environmental cost control system with synchronous operation of inner and outer layers, we expect to provide new ideas for enterprises to control environmental costs.
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Chai, Hua Qi, De Qiang Song, and Shu Juan Luo. "An Analysis of Enterprise Investment Decision Based on Cournot-Nash Equilibrium." Applied Mechanics and Materials 40-41 (November 2010): 497–505. http://dx.doi.org/10.4028/www.scientific.net/amm.40-41.497.
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Cournot-Nash equilibrium is introduced into the traditional options game model, and the manifestation of this model under the condition is studied. Besides, a numerical method is used for solving investment values and thresholds of the leader enterprise and the follower enterprise. The results showed that both enterprises still have determined investment thresholds under Cournot-Nash equilibrium. In contrast, the follower enterprise investment threshold has a higher sensitivity to its own factors, but its present investment value is less subject to its own threshold and market demand; the leader enterprise performs contrary to the follower. Comparative advantages of marginal operating costs and investment sunk costs determine enterprise roles.
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Antczak, Joanna. "CYBERSECURITY COSTS IN AN ENTERPRISE UNIT." Edukacja Ekonomistów i Menedżerów 55, no. 1 (March 31, 2020): 82–94. http://dx.doi.org/10.33119/eeim.2020.55.6.
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Operation in the cyberspace of every business unit is unavoidable. Most commercial transactions, marketing activities, e-mail contact with employees or contractors are carried out using virtual space. The purpose of the article is to identify and analyze selected costs for cybersecurity of an enterprise. Costs related to cybersecurity constitute a new category in the management of an enterprise. Considering the costs at the enterprise level, two areas should be discussed: on the one hand, those incurred to prevent cyber threats and on the other one, the costs of offsetting the negative effects of cyber-attacks. For the sake of stable operation and at the same time development in the future, the management should strengthen activities in the field of information security, which is related to costs that will minimize the risk of cyber-attacks.
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Sun, Hong Fei, Wei Xia Li, and Qing Song Tang. "Supply Chain Controllable Costs Management and Strategy Analysis." Applied Mechanics and Materials 459 (October 2013): 462–68. http://dx.doi.org/10.4028/www.scientific.net/amm.459.462.
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With the globalization of economic development, the competition between the enterprises becomes more intense. If you want to have a survival advantage in the fierce competition, you must find ways to achieve high efficiency and low cost strategy. But simply to raise revenue or simply to cut costs can't satisfy the requirement of enterprise survival and development. Therefore, to increase income and reduce cost, the combination of both, become the first background of enterprise development. The concept of supply chain cost management meets the requirement of this strategy. Diversity of the concept of supply chain, and constant adjustment along with the market determines the supply chain cost management is comprehensive and complicated system engineering.
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Wu, Xiaojuan, and Hongwei Cheng. "Transaction Costs and Corporate Tax Stickiness: Based on Big Data Analysis." E3S Web of Conferences 253 (2021): 02005. http://dx.doi.org/10.1051/e3sconf/202125302005.
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According to deduction principle in China's tax law, the excess transaction costs of enterprises are limited. Therefore, the higher the rate of enterprise transaction costs, the higher the transaction costs cannot be deducted before tax, resulting in the taxable income tax greater than the accounting profit. From the dynamic perspective, it is difficult to reduce the income tax burden when the accounting profit of the enterprise decreases, which will enhance the stickiness of the enterprise tax burden. On the basis of this theoretical analysis, this paper empirically tests the relationship between transaction costs and corporate tax stickiness with the big data samples of Chinese listed companies from 2009 to 2018. The empirical results show that with the increase of transaction cost rate, the stickiness of corporate tax burden will be strengthened.
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Fabryka, Iryna. "MECHANISM OF MANAGEMENT OF EXPORT POTENTIAL OF MACHINE-BUILDING ENTERPRISE." Economic Analysis, no. 27(2) (2017): 209–17. http://dx.doi.org/10.35774/econa2017.02.209.
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The mechanism of management of the export potential of the machine-building enterprise on the principle of import substitution of the component of material costs is developed. This mechanism provides for the definition of export volumes of sales of products in value terms and reflects the interconnection of key production and economic indicators of the enterprise with the account of the needs of the external market in the context of implementation of measures of import substitution of material costs. The target function, which is a criterion for determining the limits of the level of import substitution of the component of material costs and the possibilities of creating a reserve of growth of the export potential of the machine-building enterprise based on increasing its competitiveness, is determined. It has been developed the model for determining the limitations of using the export potential of an enterprise with a view to minimize material costs when introducing measures for their import substitution, taking into account the pricing policy aimed at increasing the competitiveness of the enterprise. On the example of the results of the production and economic activity of the machine-building enterprise PJSC "Hydrosila" it is defined that the introduction of measures of import substitution of the component of material costs gives positive results in terms of improving the efficiency of the enterprise. It is proved by the relevant calculations for determining the "upper" and "lower" limits of the growth of profitability of sales. The developed mechanism for managing the export potential of a machine-building enterprise can be practically used in the economic activity of machine-building enterprises in order to find the optimal correlation between export sales volumes, production costs, material costs and profits.
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Nesterenko, Oksana, Angelika Krutova, Oksana Blуznіuk, and Olena Zhyliakova. "MANAGEMENT ACCOUNTING OF COSTS FOR HUMAN CAPITAL OF THE SERVICE ENTERPRISE." Economics and Finance 9, no. 1 (2021): 4–11. http://dx.doi.org/10.51586/2311-3413.2021.9.1.4.11.
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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).
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Piatnytska, G. T., and M. B. Shevchun. "Modeling of Effective Management of а Trade Enterprise’s Logistic Processes." Business Inform 7, no. 522 (2021): 234–41. http://dx.doi.org/10.32983/2222-4459-2021-7-234-241.
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The article is aimed at building a simulation model of effective management of logistic processes of the trade enterprise. Analyzing, systematizing and generalizing the research data of both foreign and domestic scholars, a comparative critical and morphological analysis of the existing definitions of «effectiveness» was carried out and an authors' vision of the essence of the concept of «quality management of logistic processes» of the trade enterprise was presented. The application of methods of simulation modeling and graphic-structural description allowed to develop scientific approaches to modeling the effective management of logistic processes at trade enterprises. As a result of the research, a simulation model is developed to ensure the effective management of logistic processes of the trade enterprise, which, unlike existing ones, is focused on improving the quality of logistic processes, provided that logistic costs are optimized. The structural scheme of the automated quality management system of logistic processes of the trade enterprise is built. It is emphasized that in the process of managing logistic processes, managers of a trade enterprise may face the problem of allocating logistical costs, which requires their accounting and detailing. Prospects for further research in this direction can be such developments as: methodological recommendations for accounting logistical costs at enterprises of trade of various sizes; scientific approaches to the creation of special software in order to digitalize the enterprise management system of trade. The results of the research can also be used to improve and further develop both the current and strategic control over the management of logistic processes in enterprises.
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Dmytrenko, Artem. "EVALUATION OF FUNCTIONING COSTS OF AN ENTERPRISE." Economic Analysis, no. 30(3) (2020): 175–81. http://dx.doi.org/10.35774/econa2020.03.175.
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Introduction. Costs are a necessary attribute and an unconditional driver of any business entity. Not having made an expense it is impossible for a company to obtain and dispose its revenues. Costs accompany operations of an enterprise throughout its existence, so their proper identification, accounting, grouping, distribution, analysis and subsequent forecasting and planning are necessary processes for effective business activity. Purpose. The goal of the article is a thorough study of available methodological approaches to comprehensive analysis of company’s functioning costs, and forthcoming elaboration of proposals for solving the identified problems. Method (methodology). The author uses a number of general scientific research methods, including abstract-theoretical, dialectical methods, induction and deduction, analysis and synthesis, that were exploited to identify and generalize the theoretical and methodological bases for cost analysis and developing a set of key indicators. Results. The article discloses the tasks, features and aspects of business functioning cost diagnostics of industrial and trading enterprises. The existing methodological approaches to the analysis of cost management efficiency in domestic and foreign sources were analyzed. The author proposes to decompose such a research into five aspects: volume and structure of expenses, unit costs, critical output, resource consumption and cost of capital. A comprehensive set of performance indicators was formed and recommendations for their calculation were suggested. These proposals can be used for a profound cost analysis of industrial, commercial, agricultural business entities, enterprises representing such sectors as «Information and Telecommunications», «Professional, scientific and technical activities» and others.
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Solomianiuk, Nataliia, Viktoriia Stetsenko, and Svitlana Stepanchuk. "PLANNING OF ENTERPRISE OUTPUT DEMAND IN CASE OF CHANGING MARKETING COSTS ON THE MARKET OF FOOD INDUSTRY." Management Theory and Studies for Rural Business and Infrastructure Development 40, no. 3 (September 25, 2018): 403–15. http://dx.doi.org/10.15544/mts.2018.38.
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Sales volumes planning for domestic food industry enterprises requires constant increase of the efficiency of marketing costs usage. The goal of the research is to assess the effectiveness of marketing costs usage and to determine its relationship with the level of demand for products of an enterprise in order to form a marketing budget at food industry enterprises. Research methodology: S-curve demand planning for effective marketing cost distribution; expert survey of specialists at enterprises responsible for strategic planning necessary for calculation of planned indicators for products demand. The results of the research: a methodological approach to assessing the effectiveness of marketing costs usage, based on a logistic curve, which establishes the relationship between the planned budget for marketing and the level of demand for products for strengthening of control over the achievement of enterprise goals, is proposed.
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Sibiryatkina, I. V. "TOOLS FOR ASSESSING THE COMPETITIVENESS OF A COMMERCIAL ENTERPRISE." Scientific Review: Theory and Practice 10, no. 9 (September 30, 2020): 2047–61. http://dx.doi.org/10.35679/2226-0226-2020-10-9-2047-2061.
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The article presents the systematization of approaches to assess the enterprises' level of competitiveness. The advantages and disadvantages of the most famous models for assessing the competitiveness of business entities are considered. The identified shortcomings made it possible to form a hypothesis for studying the enterprises' competitiveness, taking into account the industry factor, financial criteria and quality indicators of the enterprise. For the formation of an objective adaptation model for assessing the competitiveness of an enterprise, taking into account its industry specificity, the author's approach to assessing the competitiveness of an enterprise, taking into account industry specifics, based on the relative and qualitative indicators of the enterprise's activities, selected by the expert assessment method, is considered. For trade enterprises, groups of the most significant indicators have been formed that characterize the competitiveness in the areas of observation of the sales of a trade enterprise, its costs, financial position and financial results, for the market share of the trade enterprise, the level of prices for goods, for the level of service of the trade enterprise. The indicators characterizing the level of competitiveness of a trading enterprise are divided into relative critical indicators and a group of qualitative critical indicators, which are included in the calculation of the complex coefficient of enterprise competitiveness model based on the theory of effective competition according to the weighted average arithmetic formula. The article presents the results of approbation of the proposed methodology on the example of the “PAO Magnit” trading enterprise and its trade competitors operating in Voronezh. The obtained results of the author's methodology for assessing the competitiveness of a trading enterprise have practical significance; the proposed model can be adapted according to the criteria for selecting indicators and their quantitative indicator, which contributes to the use of this toolkit in future studies of the competitiveness of trading enterprises.
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Татар, Марина Сергіївна, and Ганна Михайлівна Ванярха. "ОБЛІК І АУДИТ ДОХОДІВ І ВИТРАТ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ." TIME DESCRIPTION OF ECONOMIC REFORMS, no. 4 (February 1, 2021): 67–75. http://dx.doi.org/10.32620/cher.2020.4.09.
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Formulation of the problem. In the context of global challenges, enterprises operate in a dynamic, unpredictable external environment, so to ensure break-even conditions and increase profitability of the company requires a modification of the existing management system, the effectiveness of which, in turn, is determined by the level of accounting and analytical costs. types of activity of the enterprise, therefore improvement of the account and audit of incomes and expenses of the trading enterprises is actual, especially in the conditions of modern global challenges. The aim of the research is improvement the procedure for accounting and auditing revenues and expenses of commercial enterprises. The subject of the research is the system of accounting for enterprise income and expenses. The methods of the research: analysis, synthesis, abstract logic; historical, comparative and statistical, generalization and grouping; system-structural and functional. The hypothesis of the research. The current accounting system and audit procedure should be modified in accordance with the realities of existing trading companies in the conditions of their activity during modern global challenges. The statement of basic materials. The organizational provisions of accounting for costs and revenues by type of activity are analyzed and shortcomings in the existing practice of their accounting are identified on the example of one of the trading companies – JACQUARD LLC, measures to improve the accounting of costs and revenues by type of activity are identified. The task of auditing costs and revenues by type of activity of the enterprise, the audit plan and test questions of the auditor to verify the correctness of the organization of cost and income accounting and the results for the trading company. The originality and practical significance of the research lies in the possibility of applying the proposals for improvement the accounting and audit of costs and revenues by type of enterprise activity. Conclusions and perspectives of further research. The research will improve the efficiency of accounting and auditing of costs and revenues, and timely and proper accounting will facilitate more effective management decisions in the process of generating net income, and the use of audit plans of costs and revenues will more accurately identify deficiencies in the organization and accounting of the enterprise
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Pogorelov, Yuriy, Ganna Kozachenko, Ievgen Ovcharenko, and Olena Illiashenko. "Use of methods of operational cost management in the planning and accounting organization at the enterprises in Ukraine." Problems and Perspectives in Management 16, no. 3 (September 26, 2018): 488–500. http://dx.doi.org/10.21511/ppm.16(3).2018.39.
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The efficiency of the use of methods of operational cost management at the enterprise depends on the consistency of functional methods. As a matter of actual practice, cost management at Ukrainian enterprises lacks such consistency causing managerial collision due to inconsistency of planning and actual data on the enterprise costs. The objective of the article is to resolve the mentioned managerial collision. There has been presented a criterion of consistency of functional cost management methods (identity of data about planning and actual costs of the enterprise according to the format, structure of the resulting data and period of their receipt). The consistency of functional methods – making it possible to deal with the issue of information communications in the enterprise management – is provided by reducing the methods of cost management at the enterprise, in the form of operationalization of concepts of methods of operational cost management in functional methods. With the objective of ensuring the consistency of functional methods of cost management, the article determines changes in the cost accounting, making it possible to provide the consistency of planning and actual data on the enterprise costs and to analyze them.
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Šīna, Inga, and Raitis Šīns. "RESTRUCTURE OF THE ENTERPRISE TO MICRO– ENTERPRISE TO USE TAX ADVANTAGES IN ORDER TO INCREASE PROFITABILITY, CASE STUDY." Latgale National Economy Research 1, no. 4 (June 23, 2012): 346. http://dx.doi.org/10.17770/lner2012vol1.4.1843.
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At 01/09/2010, Micro–enterprise Tax Law came into force in Latvia. The Law permits paying of single micro–enterprise tax at the rate of 9% from turnover. Innovations of the article – there have been insufficient studies on impact of this law. The aim of the paper is to discover whether legislation amendments permit the enterprise to reduce costs via network of branches by restructuring thereof into micro– enterprises. The study is based on a case study. Used methodology: study of financial documents, PEST analysis, interview, questionnaire. During the study, cost/revenue analysis has been conducted, two cash flows have been created. Results of the study are summed up in conclusions and demonstrate that restructuring of branches into micro– enterprises permits the companies to increase profitability and to decrease the costs (question of the study has been answered affirmatively), competitiveness of company is growing, and the restructuring must emphasize surveyor's motivation as well.
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Simkova, T. O., and I. О. Borysiuk. "The Cost Management of Aircraft-Building Enterprises through a Process-Oriented Approach in the Socio-Behavioral Economy." Business Inform 9, no. 512 (2020): 181–88. http://dx.doi.org/10.32983/2222-4459-2020-9-181-188.
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The article is aimed at studying the cost management system of aircraft-building enterprises through a process-oriented approach in the socio-behavioral economy by allocating the stages of implementation of the cost management system by the processes at aircraft-building enterprises. This will help to identify sources of financial saving and to the maximum streamline the costs of enterprise, as well as efficiently administrate the activities of the enterprise as a whole. Approaches to the meaningful concept of «costs» in the scientific works of many scholars are considered. An analysis of the development of the aircraft-building industry of Ukraine is carried out. The problems of insufficient development of the industry and factors of negative influence are identified; a process-oriented approach to the formation of a process management system at domestic aircraft-building enterprises is proposed by combining the method of determining the target costs and the method of determining costs by processes. The implementation of the cost management system of aircraft-building enterprises by the processes will lead to the planning of the level of costs, identifying problem spots and determining unused reserves for the efficient management of the activities of enterprises in the aircraft-building industry in general.
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Yekimov, Sergey, Viktoriia Nianko, Serhii Harkusha, Oksana Burlitska, and Tetiana Gavrilko. "The use of accounting outsourcing in small agricultural enterprises." E3S Web of Conferences 285 (2021): 01002. http://dx.doi.org/10.1051/e3sconf/202128501002.
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Accounting and management accounting at an agricultural enterprise reflects the results of economic and financial activities. The success of the company’s operation largely depends on the performance of its accounting functions. The article deals with the problems of setting and maintaining management accounting at agricultural enterprises. The necessity of using accounting outsourcing in small agricultural enterprises is justified. Calculating the cost of production of an agricultural enterprise is an important problem on the way to reducing it. To effectively calculate the cost of production, an agricultural enterprise should combine the process-by-process and batch method of cost accounting. This will make it possible to increase control over production costs, but requires the use of accounting specialists with appropriate competencies and skills. As a rule, small agricultural enterprises and primarily farms use a simplified accounting and reporting system. The simplified form of accounting and reporting, on the one hand, significantly simplifies the preparation and submission of tax reports for small agricultural enterprises, but at the same time does not allow for effective control of production costs. Accounting outsourcing allows you to reduce the costs of the company for the services of accountants and at the same time increase their efficiency..
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Homolka, J., and R. Mydlář. "Efficiency evaluation in intensive growing of winter rape." Agricultural Economics (Zemědělská ekonomika) 57, No. 5 (May 27, 2011): 247–57. http://dx.doi.org/10.17221/106/2010-agricecon.
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The aim of the paper was to evaluate the efficiency of winter rape growing which is based on the calculations and an analysis of production and economic indicators in the given branch. The development analysis of yields per hectare, costs, revenues and production profitability was carried out over the years 2003–2009 in the Agro Žlunice and it was compared with the results of the Czech Republic as a whole. In the enterprise, it deals with the traditional growing technology with a higher intensity of the intensification factors inputs in growing. Yields per hectare in the farm reached very favourable values which supported the stable position of the enterprise in the market with this agricultural commodity. It is possible to see a competitive advantage in the level of the per hectare yields. An average yield in the joint-stock company from 2003 to 2009 was 4.34 t/ha and an average yield in the CR over the last seven years was 2.9 t/ha. The enterprise's yield is by 1.44 t per ha higher compared to the average yields in the CR. In comparison of the average costs per hectare over the evaluated period in the enterprise and in the CR – in the enterprise, the costs were by 2.71% higher comapred to the CR (the enterprise 21 991 CZK/ha, the CR 21 394 CZK/ha). However, the enterprise Agro Žlunice, a.s. reached in comparison of the cost per 1 tonne of production by 31.31% lower costs than is the CR average. The amount of expenses incurred was compensated by high yields per hectare which the enterprise reached and thereby it improved the profitability of growing of this crop-plant. The highest share in the total costs belonged to direct material costs. The share of material costs in the enterprise over 7 years was 55.28%. Among the direct material costs, there are mainly seeds, fertilizers and chemical prophylactics. From the indicators of production profitability, there are expressed the profit achieved per 1 t of seedsfrom 1 ha of the area under crop and cost profitability. The profitability indicators considerably fluctuate during the evaluated years in the monitored enterprise and in the CR in dependence on the fluctuation of the seed price.
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Saraev, Leonid A., and Marina E. Тalikina. "Mathematical model of transition of a production enterprise to a circular economy." Vestnik of Samara University. Economics and Management 12, no. 1 (April 20, 2021): 144–56. http://dx.doi.org/10.18287/2542-0461-2021-12-1-144-156.
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In the published article, a mathematical model of an enterprise is proposed, the production activity of which is described by two production functions. The main production function converts resources into the products of an enterprise, the additional production function turns resources into its waste, which are usually included in costs. Enterprises of a waste-free circular economy organize their own production so that the waste of an enterprise becomes new production factors and is completely converted into additional useful products. The process of transition in time of an enterprise of an ordinary economy to an enterprise of a waste-free circular economy is described using a special dimensionless transformation function, which varies from zero to one. Two variants of the peculiarities of changes in the economic indicators of an enterprise that arise during the transition to waste-free production are considered. In the first case, a one-factor manufacturing enterprise was investigated, which in its production activity uses only one resource, which integrates the volumes of factors of production consisting of fixed capital, production assets involved in the production of labor resources, used in the production of materials, applied technologies, of various kinds innovation. In the second case, a two-factor manufacturing enterprise has been investigated, which in its production activity uses two resources, the first of which is fixed capital and production assets, the second production factor includes labor resources involved in production. Regularities have been established for changes in the time of production, waste, profits and costs of an enterprise when introducing waste-free technologies for the case of one-factor production. Anumerical analysis of the obtained economic and mathematical model shows that the maximum value of the enterprise's profit changes over time and corresponds to the level of the introduced circular technologies.
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Song, Xinjian. "Implementation of Centralized Administration and Management of Funds in Enterprise Groups." Proceedings of Business and Economic Studies 4, no. 4 (August 27, 2021): 166–71. http://dx.doi.org/10.26689/pbes.v4i4.2407.
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Enterprise groups are characterized by multiple levels of enterprises with large scales of assets and complex business models. In the process of administration and management of funds, there are often some problems, such as unreasonable internal funds allocation, high financing costs, and flawed funds control. Centralized fund management is a tool for the overall allocation of intra-group funds and the coordinated management of group investment and financing. It can optimize the resource allocation of enterprise groups and reduce financing costs as well as capital risks. By selecting centralized fund management, establishing control and early warning system, as well as building information system and other steps, enterprise groups can better implement centralized fund management and improve their capital control.
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Brogi, Antonio, Andrea Corradini, and Jacopo Soldani. "Estimating costs of multi-component enterprise applications." Formal Aspects of Computing 31, no. 4 (August 2019): 421–51. http://dx.doi.org/10.1007/s00165-019-00491-2.
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Karimov, Hennadii, Antonina Zienina-Bilichenko, and Kateryna Zvonarova. "DETERMINATION OF WAYS OF DEVELOPMENT OF THE ENTERPRISE OF THE HEAT POWER INDUSTRY." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(2) (June 2, 2021): 30–36. http://dx.doi.org/10.31319/2709-2879.2021iss1(2).232564pp30-36.
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In market conditions, to ensure the economic development of enterprises are forced to constantly monitor and increase the economic efficiency of their activities. The strategy of the enterprises of the electric power industry should provide for the creation of a comprehensive system of measures aimed at achieving promising efficiency parameters.
The level of profitability is most affected by the size of production costs, which indicates significant amount production costs, but the technical potential of CHP is not exhausted, which allows to increase the load on existing equipment of enterprise.
In addition, the market position is not clearly assigned to the enterprise, which allows for the development of a new market niche in the form of the left bank of the city. The results of the restoration of the heating system on the right and left banks will allow the enterprise to become an integral part of the city's infrastructure.
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Wang, Dongcheng. "Global Trends in the Business Processes Management of Enterprise." Business Inform 10, no. 513 (2020): 407–12. http://dx.doi.org/10.32983/2222-4459-2020-10-407-412.
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The article is aimed at researching and making a generalization of modern world-wide trends observed in the sphere of the business processes management of enterprise. The article stipulates the need to study modern trends in the sphere of the business processes management of enterprise. The dynamics of interest in the sphere of the business processes management and its nature in modern enterprises is examined. The projects that are of more significant interest among entrepreneurs in the sphere of development of management of own business processes are defined. The rating of the most common factors that act as the driving force for the focus of the enterprises’ activity on changing business processes has been built. The costs of managing changes in relation to the total costs associated with the implementation of ERP projects at enterprises are analyzed. The approaches to building up the architecture of business processes used in modern organizations are researched. The modern attitude of companies to the role of process manager in changing the business processes of enterprise is studied. It is determined how the vast majority of business processes management professionals approach to expanding their competencies and researching modern world trends. The generalization of modern world trends in the sphere of the business processes management is specified. The role of the digital revolution and the corresponding emergence of new types of business management technologies have been defined. Examples of the combination of modern digital technologies and business processes management instruments are provided. The essence of the intellectualization of process systems and the introduction of low-code platforms for the elaboration and development of the enterprise’s business processes management system are considered. The directions of possible development of business processes management systems are defined, which will provide the possibility of free combination of a wide range of digital technologies, namely: creation of integrated digital business platforms.
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Zlatevski, Ljubisa. "ECONOMY AND RENTABILITY OF MODERN COMPANIES." KNOWLEDGE INTERNATIONAL JOURNAL 30, no. 1 (March 20, 2019): 121–24. http://dx.doi.org/10.35120/kij3001121z.
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Costs can hugely affect the state of economy and cost-effectiveness of the company. It is crucial to note that not always high income can be an indicator of the company's financial health. To achieve the full picture we need to look at the costs (ie the costs of the enterprise). Each company has its own costs arising from different aspects of the operation. But each enterprise to preserve the economy and cost-effectiveness of its operations should control costs and systematically reduce them. The reduction of costs, as a consequence, contributes to greater profitability of the company, and the greater profitability of the company leads to an increase in the share capital , cash reserves, etc. In the long run, costs always influence the solvency of enterprises because they spend periods of expansion and expansion that increase costs. Therefore, each company should control costs and constantly find ways to minimize them. Cost reduction drives the company ahead of the competition because it can deliver quality but at the same time give it a lower and more attractive price. Cost reduction and increased profitability can contribute to the growth of the enterprise and through mergers and acquisitions, because with the newly created capital and the economy can be developed. In terms of costs, it must be noted that cost cutting and cost control must be carried out consistently regardless of the scope of the enterprise, activity, etc. The economy of an economic entity is the most important feature, since we are witnesses of once successful economic entities that, due to uneconomic, are already part of history. The reasons for this can be found in the growth of costs in times of economic expansion to the state of the peak of prices, when the economy enters correction or recession.
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Tkachenko, Volodymyr, Olga Rodina, and Tethane Savchenko. "INFLUENCE OF THE TECHNOLOGICAL FACTORS OF BREEDING ON THE COST MANAGEMENT EFFICIENCY OF SPECIALIZED POULTRY ENTERPRISES." Management Theory and Studies for Rural Business and Infrastructure Development 40, no. 1 (March 16, 2018): 91–102. http://dx.doi.org/10.15544/mts.2018.09.
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Reducing of enterprise costs, improving the organizational and methodological provision of cost management, the objectification of the apparatus to determine their level of efficiency appears to be a priority problem for any enterprise. The main purpose is to improve the methodology for determining the cost-effectiveness of the management taking into account technological factors of growing at poultry enterprises. To improve the quality of the process of assessing the effectiveness of cost management it is recommended to use a balanced system of indicators, which is modified according to the branch features of the enterprise's activity. The basis of the proposed method is the assessment of three group indicators, for results of which calculates the integral coefficient, taking into account the importance of each of the criteria.
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Tabakov, Alexey, and Irina Fomina. "Analysis of risk and threats to financial performance of enterprises in agro-industrial complex." E3S Web of Conferences 273 (2021): 08058. http://dx.doi.org/10.1051/e3sconf/202127308058.
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The article discusses the risk assessment methods of financial performance of an enterprise. The essence of the main risks typical in enterprises of agro-industrial complex is described, sources of risk and factors affecting the financial performance are identified. A logical and probabilistic model of the risk of financial performance of an enterprise is suggested; factors and events that initiate the loss of profit, a decrease in sales revenues and an increase in the costs of enterprises in the agro-industrial complex are revealed. A method for calculating the significant values of risk probability and security areas for the formation of the financial performance of an enterprise is presented. An algorithm for calculating the dependencies was developed and it makes it possible to assess the critical values of indicators of financial and economic activity of an enterprise and the level of risk and threats to financial performance. The expediency of use of the authors’ algorithm in order to optimize the amount and structure of costs and capital. It was stated that the suggested approach allows to monitor continuously the magnitude of risk and threats, to evaluate the effectiveness of measures which reduce the risk of having undesirable financial performance in an enterprise.
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Wu, Juan. "A Research and Exploration of Established Public Service Network Information Platform of University-Enterprise Cooperation." Advanced Materials Research 981 (July 2014): 244–48. http://dx.doi.org/10.4028/www.scientific.net/amr.981.244.
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Practice teaching through the establishment of university-enterprise cooperation mechanism, the establishment of university-enterprise cooperation practice teaching operation mode, formulating university-enterprise cooperation practice teaching reform model, establishing higher education "university-enterprise cooperation, complement each other, “?win-win”? are to run the factors: professional practice teaching reform. So as to promote the development of colleges and universities, driving the development of enterprises to stimulate students' creativity, further developing the students' resilience. Building regional, public welfare, and participatory comprehensive embody characteristics of university-enterprise cooperation network public service platform, to explore a founded by the government, business, industry association, joint institutions, trust each other, long-term cooperation, mutual benefit and mutual university-enterprise cooperation alliance of network organization operation pattern, is conducive to integrate scattered and disorderly flow of information in the market, reduce market transaction costs and risks of cooperation, realize the government, schools, industries and enterprises linkage, depth to promote university-enterprise cooperation, improve the public service level of regional cooperation between colleges.
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Osipov, V. M., and N. S. Palamarchuk. "DIRECTIONS OF INCREASING THE COMPETITIVENESS OF ENTERPRISES IN THE CONDITIONS OF MARKET CHANGE." Economic innovations 19, no. 1(63) (April 24, 2017): 205–15. http://dx.doi.org/10.31520/ei.2017.19.1(63).205-215.
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The article explores the features of the interpretation of the concept of the competitiveness of enterprises by modern domestic and foreign economists. The directions of increasing the competitiveness of enterprises in modern conditions are justified, namely: innovative development of enterprises based on internal and external growth reserves and investment support for the comprehensive development of enterprises. The relationship between the investment and innovation components of enterprise development and their competitiveness under market conditions is determined. The implementation of these areas will contribute to improving the efficiency of the operation of the enterprise, improving its performance. Simultaneous combination of the use of these areas will increase the competitiveness of enterprises at the regional level and the level of the state as a whole. In the process of studying the competitiveness of modern enterprises, emphasis is placed on the regional aspect of their functioning. It is determined that in order to increase the competitiveness of enterprises, it is necessary to take into account the limitations and type of the market on which the enterprise operates. The main tools of the theory of restrictions are the passage, investment and operating costs of the enterprise. The management of these tools at the enterprise will increase the profitability and productivity of the enterprise and as a result - will increase the level of competitiveness of the enterprise in the conditions of market change.
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Merkulov, Illia, and Olga Guk. "Management of Innovation Implementation at the Enterprise." Modern Economics 23, no. 1 (October 27, 2020): 130–35. http://dx.doi.org/10.31521/modecon.v23(2020)-21.
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Introduction. At the current stage of the economy of Ukraine, there is a special significance in the development of problems of enterprises effective development. The main problems of industrial enterprises are connected with low consumption of their products, a high level of wear and tear of the main funds, a significant amount of costs for good service and for other reasons. On the current day, one of the main ways to improve the efficiency of organizational performance is to provide innovation. It is the introduction of innovations that will help enterprises to solve these problems. Purpose. The purpose of the article is to clarify the essence of the concept of “innovation implementation”, its role and significance for the activities of enterprises, as well as to describe the stages of implementation of innovation at the enterprise. Results. The article is devoted to the issue of innovation management in the enterprise. This paper, based on research by domestic and foreign scientists, considers the management of innovation in the enterprise, which emphasizes the importance of understanding the stages of the innovation process to achieve the effectiveness of innovative development of the enterprise. A brief overview of the stages of innovation implementation is presented and their characteristics are given. The issue of evaluating the effectiveness of innovations is considered and it is found that depending on the objectives of innovation, the results and costs taken into account, the effect on economic, scientific and technical, resource, social, environmental can be classified.The authors also consider the approach to the introduction of innovations in the enterprise in relation to the innovation load. There are three stages of innovative development of the enterprise. Conclusions. The conclusion is made about the importance of keeping the stages in the process of introducing innovations at the enterprise. It was found that the introduction of innovations is influenced by both the external and internal environment of the enterprise. It was found that the goal of introducing innovations can be not only economic factors, but also other effects, such as social, economic and others.
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Olefirenko, Oleg. "Methodic tools to optimize marketing expenses of the innovatively active industrial enterprises in Ukraine." Problems and Perspectives in Management 14, no. 1 (March 2, 2016): 44–50. http://dx.doi.org/10.21511/ppm.14(1).2016.05.
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The efficient sales policy of the machine building innovatively active enterprises is connected with its rational process financing. Optimal determination of innovative production distribution expenses is top-priority element to increase economic subject’s activity profitability and to increase its competitive positions at the market. Thus, planning of costs for innovatively active machine building enterprises sales has to be based on economic and rationally adaptive mathematic tools to industrial enterprises activity specific. Practical implementation of the mentioned task is possible owing to economic and mathematic model to plan costs for innovatively active enterprises production, which preconditions urgency of the given research. Besides the tools investigation is also urgent and it allows to foresee future expenses amounts for sales, demand for production and profit of the innovatively active industrial enterprise, behavior in future depending on market situation. The article deals with scientific and methodic approach to optimize distribution expenses of the innovatively active industrial enterprises in Ukraine. Economic and mathematic modeling methods allowed to formalize models to plan distribution expenses of innovatively active enterprise, demand and profits, that is prerequisite to form prognostications by proper directions. Practical implementation of the suggested scientific and methodic approach on the example of machine building enterprise in Ukraine results in confirmation of models correspondence and establishment of inefficiency to distinguish expenses. It gives evidence about necessity to optimize expenses of enterprise and to introduce active managerial decisions concerning its activity profitability growth
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Яхина, Viktoriya Yakhina, Тихомиров, Aleksey Tikhomirov, Горкуша, and Oksana Gorkusha. "Influence of reputation costs for competitiveness of the enterprise in the conditions of instability of economy." Central Russian Journal of Social Sciences 11, no. 2 (April 29, 2016): 180–85. http://dx.doi.org/10.12737/19398.
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In the article an attempt of the analysis of the concept «reputation expenses» is made and also their influence on competitiveness of the enterprise in the conditions of instability of economy is held. Concepts of positive and negative reputation are presented, examples of reputation expenses of the enterprises are reviewed. The authors prove that the decline in control can not be prevented over internal and external information space, which is very sensitive to sudden changes in the marketing policy of the enterprise.
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Dragomirescu, Simona, and Daniela Solomon. "CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. PRESENT TENDENCIES IN COSTS ACCOUNTANCY." STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, no. 13 (December 17, 2008): 33. http://dx.doi.org/10.29358/sceco.v0i13.14.
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Classical accountancy shaped and coagulated in an informational system grafted on traditional production systems, characterized by mass productions, planning etc. The powerful concentrations and grouping, economies globalization, both as offer and as demand, the new restrictions and economical opportunities and global environment technologies lead to a redefining of enterprises’ objectives. From the well-known “quantity and productivity”, the enterprise faced a new system of objectives: quality’s increase; terms and costs decrease; productivity; flexibility. In such conditions the need of “defining new methods” appeared, the need of adapting the fundamental calculation methods, their improvement – respective the appearance of modern methods of costs calculation.
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Pohorelov, Yurii, Hanna Kozachenko, and Anastasiia Bilousova. "REPRESENTATION PROBLEMS OF TRANSACTIONAL COSTS IN ENTERPRISE ACCOUNTING." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 3(64) (June 7, 2017): 67–75. http://dx.doi.org/10.26906/eir.2017.3(64).878.
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UDC 658.012
Yurii Pohorelov, D. Sc. (Economics), assistant professor. Hanna Kozachenko, D.Sc. (Economics), professor. Anastasiia Bilousova, PhD (Economics), assistant professor. Poltava National Technical Yurii Kondratiuk University. Representation Problems of Transactional Costs in Enterprise Accounting. There is notion of “transactional costs” considered basing on the positions of epistemological contextualism. There is built in the article classification of transactional costs. There is managerial collision found about fact that not all kinds of transactional costs that are considered in cost management can be shown in accounting according to existing methodology of accounting. Taking into account regulatory framework of accounting there are three approaches suggested about accumulation of information about enterprise transactional costs. The authors analyzed advantages and limitations of suggested approaches about accounting transactional costs.
Keywords: enterprise, costs management, transactional costs, classification, accounting, representation criteria, approach for information accumulation.
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Łęgowik-Małolepsza, Małgorzata. "Agile Time Management as an Innovation in an Enterprise." Valahian Journal of Economic Studies 10, no. 1 (July 1, 2019): 99–106. http://dx.doi.org/10.2478/vjes-2019-0010.
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Abstract The study presents a new innovative approach to the accepted principle of agile enterprise management by using the method of rationalization of the structure of administrative and office work (DZA). Agile enterprise management focused on minimizing costs induces permanent necessity to look for new methods and techniques to achieve the assumed cost targets. Contemporary enterprises have access to a wide range of activities and instruments affecting the formation of costs while running their business. In connection with the above, a research question was posed in the study; how to implement the concept of agile enterprise management based on methods of rationalization of the structure of administrative and office work and lean management? The aim of the paper is to learn and evaluate the applied method of analysis of run times in the system of administrative and office work (DZA Dürchlaufzeitenanalyse) in the context of agile management of the enterprise. The study indicates the advantages and disadvantages of implementing this concept for the enterprise, thus the paper bridges the gap between theory and practice in the selection of instruments to realize of the concept of agile business management. The applied research method is literature studies and descriptive analysis in the field of application of the method of minimizing time of runs. Descriptive analysis was developed based on an example of the activity of a chemical industry enterprise operating in Poland. The research issues are important and up-to-date due to the constant need to maintain cost discipline in the enterprise and the implementation of innovative approaches to seek ways to reduce costs.
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Khmelyuk, Alona, and Vladyslav Khvostov. "Accounting organization and allocation of production costs on metallurgical enterprises." Economic Analysis, no. 29(4) (2019): 106–12. http://dx.doi.org/10.35774/econa2019.04.106.
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Introduction. The basic principles and normative legal regulation of the organization of managerial (domestic) accounting and peculiarities of formation and reflection of overhead costs are considered. It is established that the organization of management (internal) accounting in general, including general production costs is not regulated and is not regulated by state bodies. It is organized by executives based on general principles, based on the internal needs of management. The main internal governing document for the organization of accounting of expenses at the enterprise is the Order on the organization of accounting and accounting policy. It is proved that the components of accounting cost policy are: methods of calculating production cost of products, works, services; list and composition of articles of calculation of production cost of production (works, services); list and composition of variable and fixed overhead costs; bases of distribution of production variables and distributed fixed costs. Different approaches to the choice of the system of calculation of production cost of production are noted. It is proved that the main factor in the choice of the calculation system is the industry peculiarities. The expediency of using the process (preliminary) method of costing of production is confirmed. The algorithm for calculating the cost of balls (hire) has been determined. The estimation of general expenses in the system of accounts of accounting at the metallurgical enterprise is estimated. Accounting violations have been established in terms of generating overhead costs and production costs. Effective methods of improvement of accounting of general costs of the metallurgical enterprise are offered. Purpose. To evaluate the current regulatory approaches to the organization of managerial (domestic) accounting in Ukraine, to present the features of forming accounting information on costs at metallurgical enterprises, to develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs of metallurgical enterprises. Results. The peculiarities of the organization of accounting of expenses including general expenses and display in the system of accounts and in the registers of accounting are established; analysis of the current methodology of organization of accounting of costs at the metallurgical enterprise; an algorithm for calculating the cost of rolling a ball is presented; improvement of organization of accounting of general expenses for the purpose of adherence to uniform methodological approaches to keeping of accounting of expenses is offered.
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Boratyńska, Katarzyna. "The Theoretical Aspects of Measuring the Costs of Corporate Bankruptcy." Equilibrium 9, no. 3 (September 30, 2014): 43–57. http://dx.doi.org/10.12775/equil.2014.017.
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This article presents the issue of costs of enterprise bankruptcy. The purpose of this paper was to overview bibliography concerning the costs of corporate bankruptcy. According to literature, the author has pointed out that costs of bankruptcy can be divided into different groups, e.g. indirect and direct. The paper indicates the following corporate bankruptcy costs allocation criteria: time span, type of proceedings and the accounting perspective at the microeconomic level of analysis. The author has paid attention to models evaluation of costs of corporate bankruptcy. It is worth emphasizing that measurement of indirect costs of enterprises bankruptcy is a very complex issue.
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Jiang, Li, Wen Jie Yang, and Fei Liang. "The Design of Inventory Dynamic Query System in Printing Enterprises." Advanced Materials Research 459 (January 2012): 628–31. http://dx.doi.org/10.4028/www.scientific.net/amr.459.628.
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Good inventory management not only can reduce the costs of printing enterprises, but also can reduce inventory loss and give enough material for the enterprise production. It is an important part of inventory management for printing enterprise to get dynamic query and statistics of beginning stocks, in stocks, out stocks and current stocks. In this paper, aiming at the present situation of printing enterprise inventory management and the current domestic printing enterprise actual requirement, we achieve the dynamic query function on the printing enterprise material by using the JSP + SQL Server 2000 technology, which is based on browser/server (B/S) mode, and we also give the method and database structure to do it.
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Hu, Changming, Shasha Huang, Zhanxue Zhang, and Ping Li. "Three-party evolutionary game theory analysis of the development of Chinese professional construction micro enterprises." E3S Web of Conferences 136 (2019): 01033. http://dx.doi.org/10.1051/e3sconf/201913601033.
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With construction employment system reform, labor enterprise qualifications elimination and professional construction micro-enterprises development have become the general trends. In this case, this article builds a three-party evolutionary game model between local governments, contractor teams and construction enterprises to discusses evolutionary paths and stability strategies. And Matlab is used for numerical simulation to demonstrate the influence of different initial states on results. The research results show that increase initial probabilities, local governments’ reputations, rewards and punishments, contractor teams’ transformation profits, construction enterprises’ employment profits, and reduce local governments’ costs, contractor teams’ operational costs, construction enterprises’ subcontracting and management costs, which will help the dynamic system to evolve toward an ideal state, which is conducive to the development of micro-enterprises.
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Wu, Yun Na, Yan Wen Yin, and Li Qiang Jiao. "The Design and Implementation of New Energy Enterprise Internal Control Evaluation System." Applied Mechanics and Materials 433-435 (October 2013): 2433–37. http://dx.doi.org/10.4028/www.scientific.net/amm.433-435.2433.
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Enterprise internal control evaluation system is an organic entirety, is a systematic project, which is an important component of enterprise internal control. The development of new energy enterprises has some features, for example, the long value chain cycle, the large initial investment costs, the big risks. The urgent affairs of our countrys new energy enterprise is overcoming their own defects on the basis of the internal control system running at low cost, and fully seize the good opportunity. So, a set of perfect internal control evaluation system is crucial now. On the base of enterprise internal control theory, this paper combines with the characteristics of new energy enterprises, formulates new factors and index of energy enterprise internal control evaluation, and uses analytic hierarchy process (ASP) to establish the system of evaluation index system. Finally, implement this system by development tools such as MySQL and MyEclipse.
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Khmelyuk, Alona, and Natalia Rukavitsyna. "ORGANIZATION OF ACCOUNTING AND DISTRIBUTION OF OVERALL PRODUCTION EXPENSES AT STATE ENTERPRISES OF CRIMINAL ENFORCEMENT SERVICE." Economic Analysis, no. 30(3) (2020): 212–19. http://dx.doi.org/10.35774/econa2020.03.212.
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Introduction. The basic principles and normative-legal regulation of the organization of the account, including the administrative (internal) account of the state enterprise are considered. It is emphasized that the organization of accounting at a state-owned enterprise is carried out in accordance with the current national legislation and is declared through the formation of the Order on Accounting Policy. It is established that the main internal administrative document of the organization of accounting, including the accounting of expenses at the state enterprise is the Order on the organization of the account and accounting policy. A comparative analysis of the Order on accounting policy in terms of declaring the formation and reflection of costs in the accounts and methods of calculating the production cost of products; list and composition of articles of calculation of production cost of production (works, services); bases of distribution of general production variables and distributed fixed costs and their actual reflection. Thus, having studied the method of calculating a unit of production (work robe) and the reflection of business transactions in the system of accounting accounts, some differences with the Order on Accounting Policy. The expediency of application of the normative method of calculation of the prime cost of production is confirmed and the algorithm of calculation of the prime cost of a dressing gown is defined. An assessment of the reflection of overhead costs in the system of accounting accounts at a state-owned enterprise. The inconsistency of the accounting principles declared in the Order on Accounting Policy in terms of cost formation, in particular the cost of production, has been established. Effective methods of improving the accounting of overhead costs at the state enterprise of the penitentiary service are proposed. Purpose. Assess external and internal regulatory approaches to the organization of management (internal) accounting in Ukraine, present the features of the formation of accounting information on costs at the state enterprise, develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs at state enterprises. Method (methodology). Method of system analysis, methods of cause and effect analysis, tabular and graphical methods. Results. The inconsistency of application in practice of the principles and methods of accounting at the state enterprise of the penitentiary service in accordance with the declared Order on Accounting Policy; identified violations in the formation and distribution of overhead costs for production costs; the analysis of the current methods of organization of cost accounting at the state enterprise is carried out; the algorithm for calculating the unit cost of production is presented; proposed improvement of the organization of accounting for overhead costs in order to comply with common methodological approaches to cost accounting.
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Wu, Yao Hua. "Based on CIMS Application of Small and Medium-Sized Enterprise Information System Integration." Advanced Materials Research 912-914 (April 2014): 1177–80. http://dx.doi.org/10.4028/www.scientific.net/amr.912-914.1177.
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With the rapid development of market economy, enterprises face more intense market competition, especially manufacturing enterprises face huge challenges. How to shorten product time to market, improve product quality, reduce costs and provide high quality service is the enterprise in competition at the core of the problem. The development of CIMS conform to the trend of the development of manufacturing and computer today. In this paper, the information integration system based on CIMS application prospect in small and medium enterprises are analyzed and predicted, and the domestic small and medium-sized enterprises as an example of application in the enterprise information integration system based on CIMS problems are analyzed.
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Roşu, Marius, and George Drăgoi. "VPN solutions and network monitoring to support virtual teams work in virtual enterprises." Computer Science and Information Systems 8, no. 1 (2011): 1–26. http://dx.doi.org/10.2298/csis100127033r.
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In order to be competitive enterprises continuously implement ICT strategies & architectures to improve manufacture, research, products quality, sales, services and costs control. All large enterprises have a local area network, a virtual private network, an Intranet and Internet, servers and workstations for operations, administration and management working together for the same objective: profits. The virtual enterprise and the virtual team?s concepts are discussed in this article. This work analyzes the network architecture for geographically dispersed enterprises (seen as virtual enterprises) as support for virtual project development by virtual teams work. In addition, the paper presents an enterprise networks monitoring solution using open source software (OSS).
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Xia, Wei Hua. "Research on Financial Management Method of Fixed Assets of Large Enterprise Based on Computer Information Technology." Applied Mechanics and Materials 380-384 (August 2013): 4676–80. http://dx.doi.org/10.4028/www.scientific.net/amm.380-384.4676.
Full textAbstract:
for large enterprises, the fixed assets of enterprise are the material foundation for the development of enterprises. It is of important significance to do well the financial management of fixed assets. In China, many large enterprises are the manufacturing enterprises. The profit space of manufacturing enterprises is relatively low. In this case, it must strengthen the management level of enterprise fixed assets, improve the use efficiency of fixed assets, reduce production costs, so as to make the enterprises have a greater economic benefits. In this background, this paper has established the financial management scheme controlled by computer for the fixed assets of large enterprise, and has established the investment planning mathematical model of the double financial management of the fixed assets. Besides, it has made rational financial allocation of fixed assets for the large enterprises, which has obtained the financial management objective function of enterprises maximum benefits. Finally, the paper combines with the VB computer information software, it takes a large enterprise as an example to control the program for its financial investment, and obtains the optimal allocation model of fixed assets, which provides theoretical guidance for the study of financial management of large enterprises.
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Zhang, Jian, Kai Lu, and Gang Liu. "Multi-Criteria Decision Making Methods for Enterprise Energy Planning under the Constraint of Carbon Emissions." Advanced Materials Research 962-965 (June 2014): 1690–96. http://dx.doi.org/10.4028/www.scientific.net/amr.962-965.1690.
Full textAbstract:
Under the constraint of carbon emissions, the selection of enterprise energy planning solutions mostly put the minimizing economic costs as a single target. Investigation and analysis are combined energy planning evaluation system with the characteristics of the enterprises. Based on the criteria of economic factors, environmental factors, and technological factors, this paper proposes an enterprise energy planning strategy selection index system. AHP and PROMETHEE are respectively used to calculate the weight of the index and to prioritize the alternatives. Finally, a certain enterprise energy planning as an example is given to illustrate the effectiveness of the method, and provide some reference and guidance for the selection of enterprise energy planning solutions.