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1
Guo, Aijun, Haiqi Wei, Fanglei Zhong, Shuangshuang Liu, and Chunlin Huang. "Enterprise Sustainability: Economic Policy Uncertainty, Enterprise Investment, and Profitability." Sustainability 12, no. 9 (May 5, 2020): 3735. http://dx.doi.org/10.3390/su12093735.
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Under economic fluctuations, the sustainable development of enterprises is crucial. Currently, there are few studies on the interaction between economic policy uncertainty (EPU) and the sustainable development behavior of enterprises. Based on a panel vector autoregressive (PVAR) model, this paper explores the static and dynamic interactions among EPU, enterprise investment, and enterprise profitability and then analyzes regional heterogeneity in these factors. It finds that EPU has an inhibitory effect on the investment and profitability of enterprises, while the investment and profitability of enterprises also have an inhibitory effect on EPU. In addition, there are contribution differences and regional differences in the degrees of influence of the three factors. In the long run, EPU and the inhibition of enterprise investment and profitability are strongest in China’s central region. The results show that the stronger the certainty of economic policy, the more conducive this policy is to promoting enterprise investment behavior and improving enterprise profitability. Therefore, to ensure normal economic development, the government should limit changes in economic policy as much as possible; doing so is critical for promoting investment behavior and improving the profitability of enterprises.
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Tomasevic, Stevan, Zoran Jovic, and Sanja Vlaovic-Begovic. "The impact of enterprise size on the profitability of agricultural enterprises in the Republic of Serbia." Journal of Agricultural Sciences, Belgrade 64, no. 3 (2019): 293–302. http://dx.doi.org/10.2298/jas1903293t.
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The size of the enterprise is one of the most important determinants of the profitability of the enterprise. Some domestic and numerous foreign authors have tried to point out the impact that the size of the enterprise has on profitability. The results of these surveys have been contradictory, namely, some surveys have shown that larger enterprises are more profitable, some that smaller enterprises are more profitable, and some studies have indicated that the size of the enterprise has no impact on profitability. These contradictory conclusions led the authors of this paper to investigate the impact of enterprise size on profitability. This survey used data from regular financial statements for 121 agricultural enterprises for the period from 2014 to 2017. The rate of return on assets (ROA) was used as a measure of the profitability of agricultural enterprises, while the size of each enterprise was taken from the official statements of these enterprises according to the Company Classification Act. The results of the research have shown that larger enterprises were more profitable compared to small and medium-sized enterprises, but that this difference in performance was not statistically significant. It is a general conclusion that the size of the enterprise does not have a statistically significant impact on the profitability of the sampled agricultural enterprises.
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Brahina, O. S., S. I. Buhenko, and M. H. Pavlus. "Profitability of the Enterprise and Ways to Increase It." Business Inform 10, no. 525 (2021): 261–66. http://dx.doi.org/10.32983/2222-4459-2021-10-261-266.
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The object of research of the article is the profit of enterprise and ways to increase it. The scholars’ opinions on the definition of «enterprise profit» were analyzed and the main approaches to its understanding are formed. According to the specified approaches, profit can be figured as follows: a monetary expression of part of the value of an additional product; net income of the entrepreneur from the invested capital; the difference between total income and total expenses; positive financial result of enterprise. According to the study, the definition of the concept of «profit» is formed and the essence of its meaning together with main functions is disclosed. The article discusses the theoretical aspects of increasing the profitability of enterprise, examines the factors of influence. Among the main factors influencing profits can be identified two groups: factors that do not depend on the activities of the enterprise (external); factors within the competence of enterprises (internal). The enterprise’s strategies related to profit are analyzed. The profitability of enterprise is an indicator that directly determines the final result of the activity of any enterprise. Increasing the profitability is one of the main goals of the management of any enterprise. There are many methods of increasing profitability, each enterprise chooses the most advantageous and convenient for itself, some of the methods are discussed in this article. The methodological and informational basis for the study of profitability of enterprise and ways to increase it are special and methodical literature by foreign and domestic authors, statistics of the Ministry of Statistics of Ukraine, periodic and reference literature; accounting, statistical, and operational reporting.
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Roshchyk, I. A., and A. T. Leshkevych. "PRODUCTIVITY OF PRODUCTION RESOURCES AS A FACTOR OF CONSTRUCTION ENTERPRISES’ PROFITABILITY IN UKRAINE." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 43 (2021): 45–54. http://dx.doi.org/10.17721/tppe.2021.43.5.
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The article proposes a model of deterministic factor analysis, which allows to assess the impact on the profitability of all enterprise’s activities of the production resources’ productivity as well as indicators of the income’s and expenses’ structure of the enterprise. As a result of applying this model for factor analysis, it is possible to justify ways to increase the profitability of the enterprise in view of its various activities. The dynamics of profitability of all and operational activities in construction enterprises of Ukraine for 2010-2020 is analyzed. The comparison of these indicators with the corresponding indicators characterizing the average enterprise in the economy of Ukraine is made. The analysis of profitability of all construction enterprise’s activities in view of specificity for their basic activity and size is carried out. It was found that construction companies, with the exception of 2018 and 2019, operated inefficiently, receiving a net loss. Such financial results are much worse than the average enterprises’ results in Ukraine. Although operating activities were profitable, they did not reach the average values in the Ukrainian economy. Enterprises engaged in the organization or direct construction of buildings and communications were the least efficient. Small businesses were more likely to suffer losses than large and medium-sized ones. On the basis of the model proposed in the article by the method of chain substitutions, a deterministic factor analysis of the profitability of all construction enterprises’ activities for 2014-2020 was carried out. It is established that the production resources’ productivity of this type of activity decreased annually during the analyzed period, except for 2016. The total reduction in production resources’ productivity was 0.216 UAH / UAH. It is concluded that this factor was a stable reserve for increasing profitability. It is concluded that in order to increase the profitability of all activities in construction enterprises of Ukraine, it is important to manage the production resources’ productivity.
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Kurniawanto, Hudi. "Firm Characteristics And Enterprise Risk Management Disclosures: Evidence From State-Owned Enterprise In Indonesia." Archives of Business Research 9, no. 8 (August 25, 2021): 136–44. http://dx.doi.org/10.14738/abr.98.10582.
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The purpose of this study is to examine the effect of firm characteristics on enterprise risk management disclosure. The object of research is State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2020, a total sample of 40 annual reports using purposive sampling and multiple regression analysis. The results of this study prove that firm size and leverage do not affect enterprise risk management disclosure, while profitability affects enterprise risk management disclosure. The greater the profitability generated by the company, the wider the risk disclosure will be made to show stakeholders that State-Owned Enterprises in Indonesia can use capital efficiently.
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Janda, Karel, Gordon Rausser, and Wadim Strielkowski. "Determinants of Profitability of Polish Rural Micro-Enterprises at the Time of EU Accession." Eastern European Countryside 19, no. 1 (December 1, 2013): 177–217. http://dx.doi.org/10.2478/eec-2013-0009.
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Abstract Rural micro-enterprises are an important factor in sustainable rural development in post-transitional Eastern Europe. This paper deals with determining the key factors influencing profitability in rural micro-enterprises in Poland. The research design was based on a questionnaire survey of 300 rural micro-enterprises in the food-processing sector in rich and poor Polish provinces. The analysis carried out in this study is centered around the Polish EU accession in May 2004. Similar to other related studies, our results show that EU accession was not perceived as a major change by rural Polish micro-entrepreneurs and that the EU related factors were not significant determinants of their profitability. However, our results also show that the success of the rural food processing micro-enterprise in Eastern Europe is most related to its owner/manager and enterprise characteristics. For the owner/manager the most significant determinants are his/her age and risk-taking as the main motive for establishing an enterprise. The enterprise characteristics that determine the profitability include enterprise location within a region with competitive situation, enterprise size (being a sole trader or family enterprise), IC T advancements in enterprise and the fact whether the enterprise has any certificates for its products. The results have significant implications for the researchers and policy-makers and can become a basis for preparing relevant enterprise support policies in post-transitional Eastern Europe
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Kalvarsky, G. V., and N. A. Lvova. "FINANCIAL DIAGNOSTICS OF A DISTRESSED ENTERPRISE." Strategic decisions and risk management, no. 3 (October 29, 2014): 94–103. http://dx.doi.org/10.17747/2078-8886-2012-3-94-103.
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The article is devoted to problems of Russian enterprises’ financial diagnostics. Special attention is paid to the order and special features of distressed enterprise's financial diagnostics in accordance with the Rules of financial analysis for arbitration managers. The possible ways of improving the procedure of financial diagnostics are studied. Particular attention is paid to the methodical foundations of analysis and assessment of solvency, financial stability and profitability of the distressed enterprise.
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Boiarynova, Kateryna, Kateryna Kopishynska, and Nataliya Hryhorska. "Economic and management approach to defining effective projects for enterprise development under risks and uncertainty." Problems and Perspectives in Management 17, no. 4 (December 24, 2019): 299–313. http://dx.doi.org/10.21511/ppm.17(4).2019.25.
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Enterprise development is dependent on the implementation of projects that contribute to improving economic performance. Considering this the need to apply the economic and management approach to the definition of effective projects under risks of reduced enterprise profitability due to the uncertain economic environment is justified. The study used scientific abstraction, formalization, causal relationship, time series analysis, variational range-based standardization, parameter minimization according to maximum and minimum values. The approach is created to evaluate the profitability dynamics of the production, management and finance subsystems of the enterprise, to monitor the deviations in the established corridor of their sufficient levels, to systematically control for the dynamics of the enterprise development to form the effective project portfolio, as well as to manage the risk reduction for projects that are inappropriate for development. The approach approbation, using Ukrainian machine-building enterprises as an example, has found enterprises with the level of development dynamics lower than the corridor determined. This indicates the risks of implementing inefficient projects and the need for systematic adjustment of their portfolio. The enterprises whose business operations belong to the fourth technological paradigm should implement projects to increase the profitability of the production and management subsystems, and those from the fifth paradigm should execute projects for the rise in the finance subsystem profitability.
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Lutsiak, Vitalii, Taras Hutsol, Nataliia Kovalenko, Dariusz Kwaśniewski, Zbigniew Kowalczyk, Svitlana Belei, and Tatiana Marusei. "Enterprise Activity Modeling in Walnut Sector in Ukraine." Sustainability 13, no. 23 (November 24, 2021): 13027. http://dx.doi.org/10.3390/su132313027.
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The main goal of this study was to provide a critical analysis of the oil and fat sub-complex for deep walnut processing, to determine and compare the profitability of enterprises’ activities under different business models for implementation in the agro-food value chain. The latter was considered as an important factor for the development of the domestic market of walnuts and export opportunities. Business modeling of the enterprise activity in the oil and fat sub-complex for deep walnut processing was carried out. The stages of production and marketing activities of the enterprise from the garden planting or the purchase of the processed raw materials to the sale of the processed raw materials and products obtained from walnut processing depending on the chosen business model were considered. A comparative analysis of profitability of the enterprise activity and absolute values of income and profitability indicators under various business models of the enterprise activity were shown. The most cost-effective business-model entailed the combination of walnut production and its processing, which will provide profitability of up to 4640.32% in the 20th year of the project implementation. The results of the given study are intended for the agricultural enterprises of central region of Ukraine.
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Li, Ding. "Analysis of Enterprise Profitability Based on Dupont Analysis Method -Taking China Life Insurance (Group) Company as an Example." E3S Web of Conferences 233 (2021): 01173. http://dx.doi.org/10.1051/e3sconf/202123301173.
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Obtaining profits is the main purpose of enterprise development, and profitability is the core indicator for measuring the development status and prospects of enterprises. DuPont analysis method is a comprehensive and effective financial analysis method to evaluate the profitability of enterprises. This article will focus on DuPont analysis method, supplemented by factor analysis method and comparative analysis method to comprehensively analyze the profitability of China Life Insurance Co., Ltd. Analyze the advantages and disadvantages of its profitability, then, give some relevant reasonable suggestions.
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PRYLUTSKYI, Anatolii, and Vasyl HERASYMCHUK. "Diversification of entrepreneurship as a tool of increasing entrepreneurship profit." Economics. Finances. Law, no. 11/2 (November 21, 2019): 17–20. http://dx.doi.org/10.37634/efp.2019.11(2).4.
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The article deals with the influence of diversification of entrepreneurial activity on the profitability policies of the enterprise. The definitions of the concepts of "diversification" and "profitability of the enterprise" are analyzed. The factors that influence the formation of profitability of the enterprise are determined. The necessity of introduction of diversification of activity of the enterprise for the purpose of strategically oriented, profit management in the enterprise is proved. The stages of formation of the system of strategic diversification of activity of the enterprise are revealed. It is noted that a systematic approach to the formation of a competitive enterprise strategy involves the use of diversification as a tool in the process of increasing the profitability of the enterprise. The basic elements of enterprise profit management are investigated. It is established that business diversification reflects a multifunctional system of interrelated elements that form a single whole - the strategy of enterprise development. It is proved that the structure of the strategic development system is formed by the elements, the implementation of which ensures the competitiveness of the enterprise. The basic definitions of diversification of activity of the enterprise and its classification are given. It is substantiated that the system of strategic management of an enterprise is the basis of its potential, which influences competitiveness and determines directions of further development. The stages of realization of strategic management of profitability of the enterprise by diversification of its activity are offered. In the conditions of rapid changes in the world economy, processes of globalization, accelerating the implementation of scientific and technological progress in the practical activity of enterprises, intensification of competition in the market, the enterprise must plan and ensure its development for a certain perspective. In summarizing the results of this work, certain key points need to be highlighted. Finding the main advantages and disadvantages in implementing the diversification process of the company are important when choosing the right development strategy.
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Shao, Hua Qing, Wang Bin, and Yong Cheng Jiang. "A Validity Study on the Electronic Commerce Mode and Informatization Construction in the Perspective of Value Chain." Advanced Materials Research 756-759 (September 2013): 1003–7. http://dx.doi.org/10.4028/www.scientific.net/amr.756-759.1003.
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Electronic business activities of enterprise are changing the value creation process on every link of enterprise supply chain based on the rapid development of information technology. Constant innovations of electronic business model has had a powerful impact upon the traditional business model, and produced complicated influences on ERP platform interface of the enterprises and suppliers. Based on the value chain perspective, this paper makes data analysis by applying panel data model to electronic business model and enterprise informatization construction situation. The results show that the information construction of the case enterprise has promotive effect in analyzing the profitability of B2B, BMC and B2G models. Enterprise's information construction has limited positive facilitation to B2C mode, and negative effects may emerge because of cost problem.
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Shvachych, Gennady, and Elena Kholod. "RESEARCH OF THE ENTERPRISE PROFITABILITY STRATEGY." Baltic Journal of Economic Studies 3, no. 5 (2017): 451–56. http://dx.doi.org/10.30525/2256-0742/2017-3-5-451-456.
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Omondi, Samuel Onyango. "Small-scale poultry enterprises in Kenyan medium-sized cities." Journal of Agribusiness in Developing and Emerging Economies 9, no. 3 (June 25, 2019): 237–54. http://dx.doi.org/10.1108/jadee-06-2018-0067.
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Purpose The purpose of this paper is to investigate the profitability of urban chicken production in the medium-sized cities of Kisumu and Thika, Kenya. Design/methodology/approach Data were collected in 2016 from a sample of 157 indigenous chicken producers in the two cities. Descriptive analyses were used to characterize indigenous chicken production, marketing and profitability. In addition, multivariate regression models were estimated to determine factors influencing profitability of the enterprise. Findings Urban indigenous chicken production mainly serves a dual role of food provision and income generation. The enterprise is profitable, generating an average gross margin of Ksh. 756/bird. The multivariate regression models show that access to high-value markets, household income level and the type of production system used significantly affect profitability of indigenous chicken farming. However, poultry diseases and high input costs especially feed are the major constraints to poultry farming. Research limitations/implications This study has used cross-sectional data that provides information for only one point in time. Future research should be able to capture the seasonality of indigenous chicken production. Social implications This study has shown that indigenous chicken production in urban areas is a viable and profitable enterprise, which could provide an avenue for employment and income generation. Originality/value Studies assessing profitability of urban agricultural enterprises are scant. Thus, this study provides insights on the profitability of a common urban agriculture enterprise.
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Leu, Jun-Der, Yu-Tsung Huang, and Li-Ting Huang. "Effectiveness of Inter-Organizational Systems in Global Manufacturing." International Journal of Strategic Decision Sciences 2, no. 1 (January 2011): 28–43. http://dx.doi.org/10.4018/jsds.2011010102.
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Enterprise Information Systems, such as Enterprise Resource Planning (ERP) systems, have been applied to integrate business processes within a global manufacturing enterprise. Recently, the inter-organizational systems are applied to assist in business data sharing and collaboration among enterprises based on the ERP application. However, their resource requirements and failure rates are high, and many enterprises are concerned about the Business-to-Business (B2B) effectiveness. In this research, the authors study global manufacturing enterprises, which developed their B2B systems with Taiwanese government sponsorship successfully. B2B effectiveness is evaluated through operational efficiency and profitability, while the business scale, Electronic Data Interchange (EDI) induced supplier numbers, and application scope are considered influencing factors. After the evidence of multiple regression models and non-parametric statistic testing, the results show that only the application scope has a significant impact on profitability. The authors discuss these results from the perspective of enterprise integration as well as the system application scope and give suggestions to global manufacturing enterprises that want to apply inter-organizational systems.
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Zamula, Iryna, Maryna Tanasiieva, Vitalii Travin, Vitalii Nitsenko, Tomas Balezentis, and Dalia Streimikiene. "Assessment of the Profitability of Environmental Activities in Forestry." Sustainability 12, no. 7 (April 8, 2020): 2998. http://dx.doi.org/10.3390/su12072998.
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The paper presents a framework for the financial analysis of the environmental measures (programmes) for forestry enterprises. The indicators of the economic and social effectiveness of environmental measures are discussed. The prospects for their implementation in the context of sustainable forest management in Ukraine are analysed. The research focuses on the effectiveness of environmental measures at the level of forestry enterprise. The proposed framework allows for determining the economic and social effectiveness of environmental measures at the enterprise level. To this end, the net discounted income is used to measure the profitability of environmental measures. The payback period is determined to provide an intuition behind the decision to participate in the environmental measures. The proposed framework allows for improving decision support for the national sustainable forestry development programmes not only at the macro level, but also at the level of enterprises.
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Rini, Windia Fita, and Dewi Febriani. "DAMPAK IMPLEMENTASI ENTERPRISE RESOURCES PLANNING (ERP) ATAS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN." Jurnal ASET (Akuntansi Riset) 9, no. 1 (November 13, 2017): 15. http://dx.doi.org/10.17509/jaset.v9i1.5254.
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Abstract. The purpose of this study was to determine the impact of moderation implementation of Enterprise Resource Planning (ERP) on the relationship the firm’s performance to firm value. The sample used is a firm listed on the Indonesia Stock Exchange that implement ERP. This study uses a panel regression statistical method. The results of this study that are profitability, firm size, investment opportunities, and the interaction of ERP and profitability significantly influence the market price of the equity. The conclusion of this study are companies that implement ERP under the term of 4 years have improved performance compared to companies that do not implement ERP, but the ERP implementation in the study had an impact on the impairment of the company's short-term post ERP implementation.Keywords: ERP; firm value; profitability; investment Abstrak. Tujuan dari penelitian ini adalah untuk membuktikan secara empiris dampak dari implementasi Enterprise Resource Planning atas hubungan kinerja perusahaan (profitabilitas) terhadap nilai perusahaan. Sample yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia yang sudah menerapkan ERP. Penelitian ini menggunakan metode regresi berganda dengan data panel. Hasil dari penelitian membuktikan bahwa profitabilitas, ukuran perusahaan dan peluang investasi sebagai variabel kontrol, dan interaksi antara ERP dengan profitabilitas berpengaruh secara signifikan terhadap nilai perusahaan dengan menggunakan nilai pasar saham. Kesimpulan dari penelitian ini adalah perusahaan yang menerapkan ERP memiliki kinerja yang lebih baik dibandingkan dengan sebelum menerapkan ERP.Kata Kunci: ERP; kinerja perusahaan; profitabilitas; investasi
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Hai, Tran Van. "Effect of Capital Structure on Profitability of Securities Companies: Empirical Research in Vietnam." Webology 18, SI05 (October 30, 2021): 383–92. http://dx.doi.org/10.14704/web/v18si05/web18235.
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Capital structure is understood as the proportion of each source of capital in the total capital that the business, or the combination of debt and equity that the company uses for business operations. The decision on capital structure is one of the important financial decisions for any business, reducing capital costs and eliminate unwanted risks. In other words, a reasonable structure is the balance between risk and profit, from which enterprises can implement their business strategies. In fact, the capital structure of each enterprise depends on many factors such as the macro conditions of each country, each industry in which the enterprise operates, or the individual characteristics of each enterprise, etc., so there is no single structure common to all businesses. Therefore, the study of capital structure is a topic that is always interested by scientists at different stages, as well as business managers to make effective selection decisions.
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Chiladze, Izolda. "THEORETICAL AND PRACTICAL ASPECTS OF PROFITABILITY FACTORIAL ANALYSIS." Science and Studies of Accounting and Finance Problems and Perspectives 12, no. 1 (December 19, 2018): 12–19. http://dx.doi.org/10.15544/ssaf.2018.02.
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Profitability is one of the fundamental directions of the financial stability of enterprises. Resources in nature are finite. Thus, the effective use of resources by each enterprise is of great interest to the public. The Profit is a means of expanding of production, of material incentives, of growth of investments and state revenue. Profit is also used by enterprises to finance employees’ awarding charitable and other programs. So, in order to make the enterprise profitable, it is important for owners, employed personnel, the state, and the whole society. Consequently, the research of the factors that increase the profitability of enterprises is always relevant. Purpose of the article is to create a multifactorial model of profitability. Therefore, the object of research is the system of indicators of profit and profitability. The article discusses different indicators of profit and profitability of the enterprise. On the basis of their logical and qualitative analysis, the most general indicator was selected: the ratio of annual profit (profit before taxation) to total assets. The purpose of the research was exactly to create a new factor model of this indicator. Based on the logical analysis, synthesis and professional judgment methods, eight indicators were selected which influence the profitability change and whose insertion (layout) into one model is possible and reasonable. And the method of so-called absolute difference is used to measure the influence of factors affecting profitability. For the testing of this model, the article uses the data of the Teliani Valley financial information of the Georgian wine company. This company was very interesting because it was the most financially stable and high-profile one but it became unprofitable for the past three years. As a result of the logical and empirical analysis of the factor-indicators of the new multi-factor model, it is obvious that this model can be used in all branches of the economy, except for commercial banks. Annual use of this factor model of profitability will be intellectual assistance for management of companies in order to find negative factors for profitability change and to make relevant decisions.
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Luo, Na. "Research on Performance and Valuation of Enterprises Placarded by Others Based on the Improved Panel Vector Auto-Regression Model." Applied Economics and Finance 5, no. 3 (March 18, 2018): 34. http://dx.doi.org/10.11114/aef.v5i3.3006.
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In recent years, enterprises, which were placarded, have become a heated issue in the secondary market in China. However, there still lack researches about the performance and valuation of those enterprises which were placarded. Therefore, it seems that it is lack of persuasion to use the word “barbarians” to define the enterprises which carry out placard. For the reasons above, this paper makes the use of the improved PVAR model to give an empirical analysis on the performance and valuation of the enterprises placarded, based on the samples between 2011 and 2015. First, this paper divides the whole samples into two subsample groups by the dummy variable, according to the certain point of time whether the enterprise has been placarded. After that, it build two PVAR models combining the performance indicators and the valuation indicators. The results show that the sensitivity of the target enterprise’s performance is not as good as its valuation. Second, the two subsample groups are analyzed by the impulse response function. It explains that placard creates an incentive effect for the target enterprise in the short term. Third, by using the variance decomposition, this paper achieves a conclusion that placard reduces the dependence of the target enterprise on the aspects of its valuation, profitability, size and risk. Therefore, placard is a good signal for those target enterprises on the whole, which brings a nice momentum for the enterprises on the valuation, profitability, size and risk in the short term. In the long run, the enterprises will adjust to a stable state based on the short-term changes. From this point of view, “barbarians at the gate” bring the motivation rather than chaos.
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Юрченко, О. С. "ФОРМУВАННЯ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ПРИБУТКОВІСТЮ ПІДПРИЄМСТВ." TIME DESCRIPTION OF ECONOMIC REFORMS, no. 2 (July 30, 2019): 103–9. http://dx.doi.org/10.32620/cher.2019.2.12.
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The orientation to sustainable development of enterprises necessitates the formation of effective accounting and analytical system of profitability management. In this regard, the article is focused on the disclosure of priority areas for developing of theoretical and methodological foundations for formation accounting and analytical support for profitability management. The purpose of the research is the disclosure of current problems and priority areas of the formation of accounting and analytical support for the management of profitability of enterprises. The subject of the research is the theoretical and methodological foundations regarding the formation of the accounting and analytical system in the management of the profits of the enterprises. The object of research - the process of selection of priorities of accounting and analytical system in managing the profitability of enterprises. The methods, used in the research are scientific knowledge, induction, system analysis and conceptual synthesis. The hypothesis was assumption, in the conditions of increasing financial position of business entities, it is necessary the reorientation of the accounting and analytical system in order to identify the influence of factors on profits, reserves and ways of their mobilization for increasing the profitability of enterprises. The statement of basic materials. Based on the results of the research, the preconditions and problems of the development of the conceptual positions of the accounting and analytical support are determined and the ways of their solution are outlined. It is substantiated that the profit depends on the choice of methods of enterprise accounting policy and assessment procedures. It is proved that strategic management accounting is a component of the accounting and analytical system in managing profitability of enterprises. The sequence of formation of the concept of accounting and analytical support for profitability management of enterprises is disclosed. The originality and practical significance of the research is the disclosure of areas for developing of theoretical and methodical foundations of formation of the accounting and analytical system in the management of profitability of enterprises. Conclusions of the research. Introduction in practice of a strategically oriented accounting and analytical system provides the opportunity to assess the internal capacity of the formation of profitability of enterprises, on the one hand, and, on the other hand, the opportunity of generating the value of the enterprise for the future reserves.
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ZAFIRIS, Nicos. "PROFITABILITY AS A CRITERION OF ENTERPRISE EFFICIENCY." Annals of Public and Cooperative Economics 57, no. 3 (July 1986): 345–58. http://dx.doi.org/10.1111/j.1467-8292.1986.tb01992.x.
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Svyatokho, Natalya. "PROFITABILITY ANALYSIS IN THE CONTEXT OF ENTERPRISE`S ECONOMIC SECURITY RESEARCH." Scientific Bulletin: finance, banking, investment., no. 2 (51) (2020): 145–53. http://dx.doi.org/10.37279/2312-5330-2020-2-145-153.
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In the context of the transformation of the national economy of the Russian Federation, the business environment has changed dramatically. Forms and methods of state regulation have also undergone significant changes due to the formation of a powerful non-state sector. In modern conditions, enterprises of non-state ownership independently make management decisions related to various aspects of their activities, and are fully responsible for their results. In addition, in a market economy, the external environment, which is characterized by high uncertainty and dynamism, has become a factor that determines the activity of an enterprise. Changes in business conditions contributed to the emergence of new problems in the company’s activities that require theoretical study and development of practical recommendations for their solution. This includes the problem of ensuring the economic security of an enterprise, which has been studied relatively recently in the Russian scientific literature. Ensuring the economic security of an enterprise involves analyzing its criteria and evaluating its level. One of criteria for economic security of an enterprise is its profitability as a source of this type of security. The article analyzes the profitability of five domestic business entities and presents conclusions about the actual finding of a profitable enterprise in a state of economic security by comparing the value of its profit with the minimum profit required for simple reproduction. The results of this analysis serve as the basis for further assessment of the level of economic security of the enterprise, which, in turn, is the information base for making management decisions to ensure its economic security.
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Kubetska, O. M., T. M. Ostapenko, and R. A. Zaichenko. "Increasing Profits in Order to Ensure Economic Security of Enterprise." Business Inform 1, no. 528 (2022): 287–93. http://dx.doi.org/10.32983/2222-4459-2022-1-287-293.
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The article considers the role of profit, which is a key direction of activity of any commercial organization. The purpose of the article is to generalize practical recommendations for improving the profitability of enterprise (through optimization and/or minimization of material, labor costs associated with the manufacturing of products, sales and management costs; improving the quality of products; the chosen cost control system; marketing policy, pricing policy, etc.). The tactical reserves of increasing the profits of enterprise (including: increase in production and sales of products; reduction of production costs; structural changes in the range and nomenclature of manufactured and sold works, services and products) controlled by managers of the highest and middle levels of a particular enterprise, and strategic reserves for increasing the profit of enterprise (access to new markets of goods; increasing profits for the sale of a unit of production; increasing the increase in the profits of a particular enterprise; increasing the quality of products) are examined. Traditional methods of improving the quality of enterprise products are generalized (improvement of production technology; use of high-quality raw materials and the materials in the course of manufacturing products; advanced training of production workers). The most common directions of increasing the profitability of enterprise, which are traditionally involved at enterprises and allow to increase the economic profitability of sales, are considered. It is indicated that the choice of directions should be preceded by comparing them with each other, assessing the probability of profit growth and risk level. The content of application and possible variations in the use of directions (methods, reserves) of increasing the economic efficiency of enterprises are considered. The authors research the directions (methods, reserves), capable of having the most significant impact on the formation of the company’s profits, thereby ensuring its economic securit
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Straková, Jarmila, Ismi Rajiani, Petra Pártlová, Jan Váchal, and Ján Dobrovič. "Use of the Value Chain in the Process of Generating a Sustainable Business Strategy on the Example of Manufacturing and Industrial Enterprises in the Czech Republic." Sustainability 12, no. 4 (February 18, 2020): 1520. http://dx.doi.org/10.3390/su12041520.
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This paper presents a method of generating a business strategy using value chain analysis. There were 186 manufacturing and industrial enterprises from the Czech Republic. The analysis was carried out using mathematical–statistical methods (dimensional reduction, logit regression and its transformation in order to objectify the opinion level of the managers) and with a neural network in terms of validation of the results of the mathematical–statistical methods. The aim was to determine the significance of different parts of the value chain in terms of their impact on the profitability of an enterprise and to demonstrate its important role in the process of generating business strategy. The significance for the profitability of the enterprises was statistically proven in the area of scientific and technological development, input logistics and human resource management. These parts were identified by the authors as the golden triangle of manufacturing and industry. Purchasing and output logistics were identified as the parts with a negative impact to the profitability of the enterprises. Strong underestimation of scientific and technological development by the top managers of the manufacturing and industrial enterprises is seen as a very negative finding. Neural networks showed higher statistical sensitivity compared to the mathematical–statistical methods (dimensional reduction and logit regression). They defined the value sector chain with the following structure (ranked from the highest degree of positive impact on the profitability of the enterprise): human resource management, scientific and technological development, production, input logistics, purchasing, material management, output logistics, enterprise infrastructure, marketing and sales, service and other supporting services. In conclusion, it is stated that the sector value chain of manufacturing and industrial enterprises will be further decomposed into value chain models of specific industries of the production and industry, such as engineering and construction, intended for direct use in different business entities to generate their unique value chains and corporate strategies.
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Shi, Wenquan. "Analyzing enterprise asset structure and profitability using cloud computing and strategic management accounting." PLOS ONE 16, no. 9 (September 30, 2021): e0257826. http://dx.doi.org/10.1371/journal.pone.0257826.
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The study expects to further exploring the role of asset structure in enterprise profitability, and analyze the relationship between them in detail. Taking the express industry as the research object, from strategic management accounting, the study uses edge computing and related analysis tools and compares the financial and non-financial indicators of existing express enterprises. The study also discusses the differences between asset structure allocation and sustainable profitability, and constructs the corresponding analysis framework. The results reveal that SF’s total assets are obviously large and the profit margin increases. While the total assets of other express enterprises are small, and the express revenue drops sharply. Heavy assets can improve the enterprises’ profitability to a certain extent. SF has a good asset management ability. With the support of the capital market, SF’s net asset growth ability has been greatly improved. The edge computing method used has higher local data processing ability, and the analysis framework has higher performance than the big data processing method. The study can provide some research ideas and practical value for the asset structure analysis and profitability evaluation of express enterprises.
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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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ONISIFOROVA, Valentyna, and Vladyslava SIDELNIKOVA. "Algorithm and selection criteria for small enterprise taxation system in Ukraine." Economics. Finances. Law, no. 11/2 (November 21, 2019): 25–27. http://dx.doi.org/10.37634/efp.2019.11(2).6.
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The problem of optimization of the tax burden is urgent for any enterprise that operates in a market economy. In current conditions in Ukraine the part of the enterprises which are belonged to the group of small in according to degree of they activity has a legally established and regulated alternative when choosing the method of their activities results taxation. These mean that these enterprises have a choice between a general and simplified system of their activity taxation. However, this choice should be made reasonably, taking into account all aspects of the activity of a particular enterprise. The purpose of the article is determination of the algorithm and criteria for selecting the most effective system of the enterprise activity results taxation, help to choice general or simplified taxation according to minimize the tax burden. In fact, the problem of choosing a tax system takes place only for the entrepreneurs of the third group. For entrepreneurs who belong to the first and second groups, a simplified tax system is by far the most appropriate. The main criterion for deciding about choosing the tax system is the control of level profitability. A simplified tax system that links the tax level to the income level of an enterprise is more profitable for businesses with a high level of profitability. This means that the profitability of the activity must exceed a certain threshold level at choosing this system. Under the current 18 percent income tax rate and the third group single tax rate of 5 percent of profit, the limiting level of profitability, exceeding of which is the criterion for the transition to a simplified tax system, is 28 percent. The profitability level will have a slight adjustment to the cost of accounting services if foreign workers are involved for this. However, such adjustments are insignificant. An important condition for the transition to a general system of taxation at a profitability level below the limiting level is the ability to full, accurate and objective reflection for all existing costs. The presence of large amounts of non-transparent costs is a factor for choice of simplified tax system.
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Popova, A. A., and E. A. Aksenova. "MANAGEMENT OF FINANCIAL RESULTS OF THE ENTERPRISE IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY." Business Strategies 9, no. 12 (December 29, 2021): 351–56. http://dx.doi.org/10.17747/2311-7184-2021-12-351-356.
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This article considers the scientific problem of managing the financial results of an enterprise, presents the procedure for forming the financial results of an enterprise. The concept of financial results management at the enterprise and its main components are defined. The economic significance of profit and the features of its impact on the activities of enterprises are analyzed. The essence, role and features of the process of forming financial results as an element of the general enterprise management system and its main goals are determined. The principles and methods of managing financial results in order to optimize the profitability of modern enterprises are described. The methods of improving the indicators of financial results of the enterprise in the conditions of digitalization of the economy are disclosed.
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Amakom, Uzochukwu, and Francis Ibeawuchi Amagwu. "Informal Sources of Microfinance and Profitability of Micro and Small Enterprises Clusters in South-East Nigeria." Business Perspectives and Research 8, no. 2 (February 2, 2020): 173–85. http://dx.doi.org/10.1177/2278533719887450.
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Micro and small enterprises (MSEs) have been found to be engines of growth, drivers of production, income generation, job creation, and tools for poverty reduction. The source of microfinance is important because at the center of every enterprise objective is profitability. MSEs in South-East Nigeria have not played these important roles effectively due to the challenges of access to finance and a host of other factors. The main thrust of this article is to evaluate the effectiveness of informal microfinance sources on the profitability of MSEs in Southeast Nigeria. The study employed a multistage sampling technique in cluster selection from three industrial cities and generated relevant data through questionnaires. A sample of 540 enterprises out of 1994 enterprises was selected across different clusters comprising enterprises under production, trade, and services in the three cities. Employing a regression technique, the study found that informal microfinance sources have impact on the profitability of MSEs. The study further found that enterprises patronized the informal source because of quick responses and personal relationship (social capital). The study recommends that microfinance policy framework and interventions should encourage official microfinance providers to have their location closer to the enterprise clusters with the appropriate regulatory guarantee for operators.
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Spitsin, V. V., and L. Yu Spitsina. "Sustainability, Effectiveness and Efficienc of Enterprises in High-Tech Sectors in Crisis Conditions: Econometric Modelling." Vestnik NSUEM, no. 2 (July 6, 2020): 160–76. http://dx.doi.org/10.34020/2073-6495-2020-2-160-176.
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The aim of this work is to model the impact of sustainability and effectiveness on the efficiency of enterprises. The object of the research is the enterprises of high-tech industries and services of Russia. Their efficiency (profitability) is analyzed in the conditions of the crisis period of 2013–2017. The sample includes 1814 enterprises or 9070 observations (1814 enterprises × 5 years). Research methods: regression analysis of panel data, models with random effects. The dependent variable is the net return on assets. Results: we found that effectiveness and sustainability have a highly significant positive impact on the efficiency (profitability) of enterprises in high-tech sectors of Russia in a crisis. Further research revealed a parabolic relationship (inverted U shape) between the share of borrowed capital in the balance sheet and profitability, as well as between the size of the enterprise and profitability. It is shown that enterprises with high stability of revenue dynamics can achieve higher profitability with effective management of the capital structure. Moreover, capital structure management strategies will be different depending on the stability of revenue dynamics. The maximum profitability values are shown by medium-sized enterprises. High revenue stability provides a slower decrease in profitability for large and small enterprises. The obtained patterns can be used by enterprises of high-tech sectors to increase the efficiency of their activities in the conditions of economic instability.
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Vasilyev, V. D., E. V. Vasilyev, and A. E. Sbitnev. "ANALYTICS FOR DETERMINING COMFORTABLE VALUES OF THE CONSTRUCTION FIRM PROFITS BASING ON EMPIRICAL ESTIMATED COEFFICIENTS." Scientific Review: Theory and Practice 10, no. 6 (June 30, 2020): 1079–85. http://dx.doi.org/10.35679/2226-0226-2020-10-6-1079-1085.
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Profitability indicators are important elements that reflect the factor environment in forming enterprises’ profits. Therefore, they are mandatory when conducting a comparative analysis and assessing the financial condition of an enterprise. In addition, profitability indicators are used in the analysis of the enterprise management efficiency, in determining the long-term well-being of the enterprise, and can also be used as a tool for investment policy and pricing. By establishing the relationship between the amount of profit and the amount of invested capital, the rate of return can be used in the process of forecasting profit. The final financial result (balance sheet profit or loss) of the activity of a construction organization consists of the financial result from the delivery of objects, works and services provided for by contracts to the customer, the sale of fixed assets and other property of the construction organization, products and services of ancillary and auxiliary industries on the balance sheet construction organization. Based on the above, it is possible to formulate the main goal of the proposed research results as a choice of the most adequate model for assessing the construction enterprise’s profitability. The article discusses the classic emergent estimated coefficients of the firm’s performance. Having performed analytical transformations with bringing empirical developments into a comparable generalized form, the authors obtained conditions that determine the comfortable values of the profit before and after taxation. The resulting formalized models significantly expand the toolkit of top managers and develop new areas of business analytics.
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Dmitrenko, A. I. "DIAGNOSTICS OF THE ENTERPRISE PROFITABILITY BY NORMATIVE ACCOUNTING REPORTS." Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry), no. 2(18) (October 2, 2018): 26–33. http://dx.doi.org/10.31471/2409-0948-2018-2(18)-26-33.
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Purport, goals, aspects and specificity of enterprise’s profitability evaluation aresurveyed. The importance of basic national obligatory accounting statements, namely the balancesheet and income statement, is recognized.Actual approaches to profitability estimation, listed in national enactments in the field oftaxation, crediting and privatization are analyzed. Absence of typical approach to enterprises’profitability also as discrepancy to fundamentals of financial analysis and necessity to adoptgiven formulas to current accounting reports are identified.Quantity, structure of earnings and profitability ratios are declared the core aspects ofenterprise’s profitability analysis. Technology of profit structuring and calculation ofprofitability indexes are elaborated. It is suggested that the earnings before tax should be splittedonto core activity profit, other operational activity profit, financial activity profit and otheractivity profit.Profitability ratios are divided onto four groups: financial sources profitability indexes,activity yield indexes, production resources’ profitability ratios and product/departmentprofitability indexes.
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KREMEN, Viktoriia, Olha KREMEN, and Alina KRAVCHENKO. "Theoretical principles of enterprise capital management." Economics. Finances. Law, no. 11 (November 20, 2020): 19–22. http://dx.doi.org/10.37634/efp.2020.11.4.
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The enterprise's capital is the basis of its activities, the basis for the formation of proper financial and property support of economic activity and the bedrock of financial autonomy, solvency, and stability. An important area of financial management in the enterprise is capital management, which includes essential areas such as selecting and prioritizing capital sources, ensuring consistency of capital cost with profitability, structuring and optimizing the composition and volume of capital. The paper is devoted to studying enterprise capital's economic essence and its management's theoretical foundations as a sufficient component of financial management and financial work in the enterprise. The paper presents the analysis of scientific and methodological approaches to interpreting the essence of the concept of «capital» and «enterprise capital». The paper substantiates that the enterprise's capital is a set of monetary, tangible and intangible assets, mobilized from various sources and involved in operational and investment processes to generate income and maximize the market value. The enterprise's capital as the main source of maximum profit, profitability, and financial stability requires effective management through the application of a system of principles and methods of development and implementation of management decisions related to its optimal formation and ensuring its effective use in various economic activities. The enterprise's capital management mechanism includes a system of regulation of financial activity of the enterprise, a system of external support of financial activity of the enterprise, a system of financial levers, a system of financial methods, and a system of financial instruments. The system of regulation of the enterprise's financial activity, in turn, includes the state regulatory legal regulation, market and internal mechanisms of regulation of financial activity of the enterprise in the part of capital management.
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Olefirenko, Oleg, and Olena Shevliuga. "Commercialization of innovations: peculiarities of sales policy at innovation active enterprise." Innovative Marketing 13, no. 2 (July 12, 2017): 6–12. http://dx.doi.org/10.21511/im.13(2).2017.01.
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This study investigates the management process of innovations commercialization and its essence. Nowadays, establishing and ensuring the efficiency of innovations commercialization process is an objective precondition that creates material values. It also creates new demand in the market, shifting the emphasis from the production of enterprises to various management fields, creates new ways of capital substitution and enhances the level of innovation activity profitability. The aim of the research is to analyze indicators and characteristics of implemented instruments of sales policy at innovation active enterprises in order to estimate the influence of sales policy parameters to innovation level. There are many factors and trends that motivate enterprises to search for new ways to ensure their competitiveness. Findings revealed that there is a need to develop new technologies that ensures the profitability growth and activities optimization through capital mobility into areas with higher productivity and profitability. Sales policy is a necessary precondition for operation performance and further development of enterprises. Sales policy parameters significantly affect the level of innovation activity of industrial enterprises. Each of sales policy tools has an individual impact on the enterprise activity dynamics and can have positive or negative effect.
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Khalatur, Svetlana, and Irina Plisko. "Mechanism of profit management at the enterprises in financial globalization conditions." University Economic Bulletin, no. 39 (December 20, 2018): 74–82. http://dx.doi.org/10.31470/2306-546x-2018-39-74-82.
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Subject of research – conceptual, theoretical-methodological and scientific-practical principles of profit management at enterprises. Aim of research is to investigate and describe the mechanism, factors, reserves and ways to increase the profitability of enterprises of the national economy of Ukraine in the conditions of financial globalization. Methods of research. The article uses a set of methods of scientific research: statistical, historical, normative, analytical. From the methodological point of view, we note that this analysis refers to the period 2010-2017 years. Results of research. Having studied the ways to increase the profitability of enterprises in the market conditions, we can conclude that due to the lack of an effective business model for increasing the company's profitability in most of the enterprises of the national economy of Ukraine, there is a risk of shortfall in profits or even losses. It is argued that enterprises need to form an optimal business model for increasing profitability before performing financial and corporate activities in order to achieve the desired results. The problem is that many businesses use the concept of a business model and business strategy as interchangeable, which is not correct. Application of results. The results of this study can be applied in the practice of financial and economic activity of enterprises of the national economy of Ukraine. Conclusions. In order for the company to grow and profit, it is very important that it has a reliable business model as well as a competitive strategy on how to differ from competitors. It is important to combine business model analysis with strategic analysis when an enterprise develops and implements a new business model to protect the results of a transformed business model from the point of view of competitive advantage. This link involves segmentation of the market, creating value propositions for each segment, and developing a variety of "isolation mechanisms" that will help avoid simulating business models / business strategies by competitors. In order to create and maintain a competitive advantage, and thus increase the profitability of the enterprise, differentiated and difficult to immitate, at the same time effective design for the business model of the enterprise is very important.
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Borodin, V. A., and E. A. Nagaeva. "METHODOLOGY FOR THE FORMATION AND USE OF GRAPHIC MAPS OF THE ECONOMIC STATE OF ENTERPRISES IN THE DIGITAL ECONOMY." SOFT MEASUREMENTS AND COMPUTING 1, no. 12 (2021): 82–88. http://dx.doi.org/10.36871/2618-9976.2021.12.007.
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The article is devoted to the development of a methodology for the formation and use of graphic maps of the economic state of enterprises in the digital economy. To digitize the economic state of the enterprise, an algorithm for constructing graphic maps of the economic state of the enterprise in a flowchart has been developed. The obtained graphic maps of the economic state allow us to visually identify the enterprise by the degree of solvency, financial stability, profitability and business activity.
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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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Bogicevic, Jasmina, Ljiljana Dmitrovic-Saponja, and Marija Pantelic. "Foreign exchange transaction exposure of enterprises in Serbia." Ekonomski anali 61, no. 209 (2016): 161–77. http://dx.doi.org/10.2298/eka1609161b.
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Enterprises involved in international business face transaction exposure to foreign exchange risk. This type of exposure occurs when an enterprise trades, borrows, or l?nds in foreign currency. Transaction exposure has a direct effect on an enterprise?s financial position and profitability. It is one of the three forms of exposure to exchange rate fluctuations, the other two being translation exposure and operating exposure. The aim of this paper is to assess the transaction exposure of enterprises in Serbia operating internationally. In addition to identifying and measuring transaction exposure, this paper explores the practical importance that enterprises in Serbia attach to management of this type of foreign exchange risk. We do not find significant differences between domestic and foreign enterprises in their choice of the type of foreign exchange risk exposure to manage. Although transaction exposure is the most managed type of foreign exchange risk, research has shown that, compared to foreign businesses, Serbian enterprises do not use sufficient protective measures to minimize the negative impact of this type of exposure on their cash flows and profitability. We expected that there would be a statistically significant dependence between the volume of enterprises? foreign currency transactions and the level of applied transaction exposure management practices. However, the results of our research, based on a sample of enterprises in Serbia operating internationally, show that transaction exposure management practices can be influenced by factors other than the level of an enterprise?s foreign currency transactions, such as the enterprise?s country of origin.
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Zhou, Jing. "Analysis on the Integration of Supply Chain Based on Matlab." Applied Mechanics and Materials 556-562 (May 2014): 6731–35. http://dx.doi.org/10.4028/www.scientific.net/amm.556-562.6731.
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The enterprises financial supply chain not only includes the financial credit and payment, but also includes the procurement process. The modern enterprise supply chain cooperation culture includes the accounts payable processing, assumption of risk, suppliers’ cooperation, processing computer and network financial problems. In this paper, the relationship between supply chain integration and enterprise effect are analyzed by using MATLAB, the results show that when the lowest supply chain integration is 0.52, the minimum of enterprises income will be 1.35% growth rate; when the supply chain integration degree is 0.82, earnings growth will be up to the proportion of 15.46%, these illustrate that the enterprise supply chain cooperation culture have the great the influence on the overall profitability of enterprises, therefore we must pay attention to cooperation in the financial management of enterprise supply chain, which can improve the credibility of enterprises and economic efficiency.
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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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Bowen, M. K., and F. Chudleigh. "Productivity and profitability of alternative steer growth paths resulting from accessing high-quality forage systems in the subtropics of northern Australia: a modelling approach." Animal Production Science 59, no. 9 (2019): 1739. http://dx.doi.org/10.1071/an18311.
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Beef producers have to determine the best allocation of a limited resource of high-quality forage. This analysis assessed the most profitable way of incorporating high-quality forages into the whole-of-life steer growth path on forage systems in central Queensland, using property-level, regionally relevant herd models that determine whole-of-business productivity and profitability over a 30-year investment period. Twenty-two growth paths (liveweight change over time) from weaning to marketing were investigated for steers grazing buffel grass (Cenchrus ciliaris) pastures with and without access to leucaena–grass pastures (Leucaena leucocephala spp. glabrata + perennial, tropical grass (C4) species) or forage oats (Avena sativa) for varying intervals throughout their growth path. The production, economic and financial effect of each growth path was assessed by comparison to a base scenario that produced finished, slaughter steers (605 kg) from buffel grass pastures. The relative profitability of marketing steers at feedlot entry (feed-on) weight (474 kg) instead of slaughter weights was also assessed. The growth paths were applied within two beef enterprises, namely (1) steer turnover and (2) breeding and finishing. For both enterprises, grazing steers on leucaena-grass pastures from weaning until they achieved feedlot entry weight (474 kg) was substantially more profitable than any other growth path. Compared with the base scenario, this optimal growth path improved profitability by 121% and 37% for the steer turnover and the breeding and finishing enterprises respectively. The purchase of additional breeders for the latter enterprise was required to optimise utilisation of the leucaena–grass pastures immediately. Incorporating leucaena–grass pastures at any steer age improved the profitability of the steer turnover enterprise (AU$7368–AU$106508 extra profit/annum), and similarly for the breeding and finishing enterprise (AU$1754–AU$31383 extra profit/annum) except for two scenarios where leucaena–grass pastures were provided to older steers targeted at the feed-on market (AU$4816 and AU$23886 less profit/annum). However, incorporation of leucaena–grass into steer growth paths also resulted in increased peak deficit levels and financial risk to the business compared with buffel grass-only production systems, with payback periods for the most profitable growth path of 8 and 14 years for the steer turnover and the breeding and finishing enterprise respectively. All growth paths that incorporated forage oats and leucaena–grass resulted in lower economic and financial performance than did comparable growth paths that incorporated leucaena–grass only. Furthermore, incorporating oats into buffel grass-only growth paths always reduced the enterprise profitability. There was no relationship, across scenarios within an enterprise, between change in profit and the number of extra weaners produced or the amount of extra beef produced per hectare.
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Bacho, Allan P., and Olga I. Murova. "Financial Performance Analysis of Corn-based Ethanol Enterprises in the U.S." Business and Economic Research 7, no. 1 (May 8, 2017): 242. http://dx.doi.org/10.5296/ber.v7i1.10982.
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The objective of this study is to examine the state of financial conditions of the corn-based ethanol enterprises in the U.S. from 2009 to 2014. Ethanol enterprises are categorized as small, those producing up to 50 million gallons per year (MGY) and large producing between 50 and 100 MGY. Panel data from the annual financial reports submitted to the Securities and Exchange Commission (SEC) are used to calculate the financial ratios of profitability, asset turnover, leverage, liquidity and operating margin. Results show that the corn-ethanol enterprise is moving into the direction of positive returns of investment. Associated factors for the profitability are found to be operating margin ratio, liquidity, leverage ratio, and subsidy. Findings of this study have an implication to the development of the cellulosic ethanol enterprise, which suggests the utilization and valuation of its co-products for revenue generation to improve economic financial success.
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Афанасьєв Євген Вікторович, Афанасьєва Марія Григорівна, and Воробйов Руслан Борисович. "МОДЕЛЮВАННЯ ЗМІШАНИХ СТРАТЕГІЙ ІННОВАЦІЙНОГО РОЗВИТКУ ЗАЛІЗОРУДНИХ ПІДПРИЄМСТВ В УМОВАХ РИНКОВИХ ПЕРЕТВОРЕНЬ." Science Review, no. 4(21) (May 31, 2019): 40–47. http://dx.doi.org/10.31435/rsglobal_sr/31052019/6493.
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The article raises the problem of the need for efficient management of the innovation and investment development of iron ore enterprises in the current difficult conditions of market transformations. A generalization of methodological approaches to improving the management of the balanced strategic innovation development of the iron ore enterprise in the conditions of intensification of the growth of scientific and technological progress taking into account the influence of economic risks. In order to increase efficiency and profitability, a methodological approach has been developed and the toolkit for solving the task of optimizing the economic activity of a large mono-product enterprise has been proposed by finding a solution in mixed innovation strategies that will expand the possibilities of successive optimization of the enterprise's production program from long- term, current to operational planning, intervals of choice of management influences, taking into account general perspective goals of mining x works on the enterprise, taking into account the stochastic nature of the processes of production and economic activity of the iron ore enterprise.
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OJETUNDE, Babatunde Stephen, and Emmanuel Egbodo Boheje ODUM. "Profitability of various cropping patterns among arable crop farmers in Niger State, Nigeria." Pesquisa Agropecuária Gaúcha 27, no. 1 (December 3, 2021): 185–98. http://dx.doi.org/10.36812/pag.2021271185-198.
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Descriptive Statistics and Net Farm Income model was used to analyze data collected from 120 Arable Farmers who adopted various cropping patterns in Niger State, Nigeria. The study specifically examined the socio-economic characteristics of arable farmers, profile the cropping patterns adopted, examined the profitability and highlighted the constraints to crop production among arable farmers in the study area. Results obtained from the study show that crop farming in the area is a male dominated. The mean age of farmers was 33years, 98.3% were married, 80.8% had one form of education or the other and 68.4% adopted a three-crop mix pattern in their crop production. Two and three crop mixes enterprise were profitable than sole cropping when gross income per ha was used as an index of profitability. Profitability was higher in single crop enterprise when returns/man day was used as an index but was higher in a two and three crop mix enterprise when net returns per ha was used as a measure of profitability. Bad roads, drought, theft of farm produce, poor extension per farm advisory services and lack of credit facilities respectively were the constraint to crop production. The study concludes that mixed cropping enterprises was more profitable than sole cropping. We recommend the promotion of mixed cropping among arable farmers for increased profitability and income to farm households, that the constraints identified be addressed by all concerned authorities so as to sustain crop production, reduce food insecurity and eradicate hunger and poverty among arable farmers in the area and Nigeria as a whole.
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Denysenko, M., and Yu Zakharova. "RESERVES FOR INCREASING THE PROFITABILITY OF THE ENTERPRISE." Agrosvit, no. 1 (January 24, 2020): 24. http://dx.doi.org/10.32702/2306-6792.2020.1.24.
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Smetanina, Olga Nikolaevna, Svetlana Efimovna Pastukhova, Svetlana Nikolaevna Frolova, and Victoria Victorovna Skorobogatova. "THE ESSENCE OF BUSINESS ACTIVITY AND ENTERPRISE PROFITABILITY." Вестник Керченского государственного морского технологического университета, no. 3 (2021): 216–28. http://dx.doi.org/10.47404/2619-0605_2021_3_216.
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Smetanina, Olga Nikolaevna, Svetlana Efimovna Pastukhova, Svetlana Nikolaevna Frolova, and Victoria Victorovna Skorobogatova. "THE ESSENCE OF BUSINESS ACTIVITY AND ENTERPRISE PROFITABILITY." Вестник Керченского государственного морского технологического университета, no. 3 (2021): 216–28. http://dx.doi.org/10.47404/2619-0605_2021_3_216.
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TROFIMOVA, N. N. "PROMISING DIRECTIONS FOR ENSURING THE RELIABILITY AND INCREASING THE PROFITABILITY OF RUSSIAN ENTERPRISES IN THE CONDITIONS OF ECONOMIC INSTABILITY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 5 (2021): 134–38. http://dx.doi.org/10.36871/ek.up.p.r.2021.05.04.017.
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The article clarifies the purpose of increasing the economic reliability of the enterprise. The tendencies of the unstable economic situation are considered. It was emphasized that urgent measures should be taken to solve problems with liquidity, costs, and profitability. The stages of the anti-crisis program to ensure relia-bility and increase profitability in conditions of instability have been developed. The priorities of the operating model of enterprises during the normalization of the situation with COVID-19 are identified.
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Havrylenko, Mykola, Vira Shiyko, Liliana Horal, Inesa Khvostina, and Natalia Yashcheritsyna. "Economic and mathematical modeling of industrial enterprise business model financial efficiency estimation." E3S Web of Conferences 166 (2020): 13025. http://dx.doi.org/10.1051/e3sconf/202016613025.
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The article proposes two methods for evaluating the financial efficiency of a business model of industrial enterprises. In order to evaluate the financial efficiency of the business model of an industrial enterprise, a system of single indicators for assessing the financial condition of the enterprise by such components as financial stability, liquidity and solvency, business activity and profitability was formed. Fishburne’s rule weights the major components of an integral measure of an enterprise’s business model financial performance. In addition, an integral measure of the financial performance of the business model is modeled using the fuzzy set method and taxonomic analysis, which will help to evaluate the financial performance level of the business model more objectively. The comparative analysis of the obtained results by different methods of calculation of integral indicators is carried out.