19,447 research outputs found

    EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD

    Get PDF
    This article focuses on cost analysis and specific tools of Activity-Based Costing(ABC) method. After presenting the main categories of operating costs of ABC method it isswitching to presenting the most important tools for monitoring and measuring performance, suchas the dashboard, balanced scorecard, benchmarking etc. Components and benefits and thepresentation of these situations are highlighted. The article ends with the conclusions of authorsabout analysis of these instruments also the advantages of them, the authors advocating the use ofthese types, since they represent advanced cases of analysis of performance derived from an assetthat unit would be successfully applied in Romania.dashboard, balanced scorecard, benchmarking, Activity-Based Costing, performance.

    Adaptation of domestic state governance to international governance models

    Get PDF
    The purpose of the article is to provide the evolving international trends of modern management models and authorial vision of model of state governance system in Ukraine, its subsystems, in particular, the system of provision of administrative services that is appropriate for the contemporary times. Methodology. On the basis of scientific and theoretical approaches to the definitions of terms “state governance” and “public governance”, there was an explanation of considerable difference between them and, taking into consideration, the mentality of Ukrainian society and peculiar weak side in self-organization, the authors offered to form authorial model of governance on the basis of historically traditional for Ukraine model of state governance and to add some elements of management concepts that proved their significance, efficiency and priority in practice. Results. The authors emphasized the following two prevailing modern management models in the international practice: “new state management” and “good governance”. The first concept offered for consideration served as a basis for the semantic content of state activity that reflects more the state of administrative reformation. Practical meaning. A practical introduction of management to the domestic model of governance creates the range of contradictions that do not allow implementing herein concept. Pursuant to authors, the second one allows in considerable measure to reform state governance, considering historically developed peculiarities of this model. Moreover, the involvement of concept herein into introduction of informational and communicational technologies in the process of governance eliminates the necessity of power decentralization, it allows to form real net structure and, at the same, to keep vertical power structure, to involve citizens for formation and taking of management decisions, to form electronic communicational channel of feedback, to provide citizens with electronic administrative services. All indicated advantages of the concept certify about the necessity to reform state governance exactly in this field. Meaning/ Distinction. This article raises a question about the significance of formation and sequence of state policy in Ukraine aimed at creating an information-oriented society, space, as well as informational and technological infrastructure

    Net structure of subject-to-subject relations in the management of the system of administrative services provision

    Get PDF
    The purpose of the work is to form the net structure of management of the system of administrative services provision on the basis of implementation of subject-to-subject interactions between state sector and civil society. Methodology. The methodology basis for the investigation is the abstract-logical analysis of theoretical and methodological backgrounds for management of relations and interactions. For the theoretical generalization and formation of net structure, there are used scientific recommendations of Ukrainian scientists regarding the necessity to implement subject-to-subject relations in the system of administrative services provision. Results. The investigations allowed confirming that the hierarchical structure of the state governance system does not give an opportunity to implement equal interaction between a subject of provision and a subject of an appeal as these relations have one – way communication and the feedback channel has a formal character. Moreover, the civil society is not considered by state sector to be a source of methods and ways to develop the system of state governance, in particular, the management system of administrative services provision. Practical meaning. The net structure of management will allow implementing the subject-subject relations in the system, under which the actions of the subject of provision – that means state sector – will be directed to the realization of rights and interests of the subjects of appeal. In their turn, apart from the performance of all legislative responsibilities that they should perform, they can carry out activities directed to the development of management activity in the system of administrative services provision and the whole system of state governance as an integral system of management. Meaning/Distinction. The provided model of the net structure will allow involving citizens in the processes of state governance and increasing the impact of the civil sector during the making of state and management decisions and, as a result, to confirm subject-to-subject positions in the relations

    Strategies for sustainable socio-economic development and mechanisms their implementation in the global dimension

    Get PDF
    The authors of the book have come to the conclusion that it is necessary to effectively use modern approaches to developing and implementation strategies of sustainable socio-economic development in order to increase efficiency and competitiveness of economic entities. Basic research focuses on economic diagnostics of socio-economic potential and financial results of economic entities, transition period in the economy of individual countries and ensuring their competitiveness, assessment of educational processes and knowledge management. The research results have been implemented in the different models and strategies of supply and logistics management, development of non-profit organizations, competitiveness of tourism and transport, financing strategies for small and medium-sized enterprises, cross-border cooperation. The results of the study can be used in decision-making at the level the economic entities in different areas of activity and organizational-legal forms of ownership, ministries and departments that promote of development the economic entities on the basis of models and strategies for sustainable socio-economic development. The results can also be used by students and young scientists in modern concepts and mechanisms for management of sustainable socio-economic development of economic entities in the condition of global economic transformations and challenges

    Risk management and risk control for state-owned firms of China

    Get PDF
    As global economic integration deepens and enterprises scale up their business, the enterprise groups have become the mainstream of the company's development form. Subsidiaries of the Company have grown in size and increasingly diversified. Thus how does the parent Company control its subsidiaries effectively has become an urgent challenge, especially for the state-owned enterprises in China. This thesis studies the management and control of state-owned enterprises in China, carrying certain theoretical and practical significance. The research examined the theory and mechanism of management of SOEs, and evaluation on employee performance. It also analyzed performance evaluation, coordination and risk control strategies of SOEs' subsidiaries. The same studies were repeated on state-owned enterprise groups and extended to the strategies of risk management and risk control. The thesis first examined the conundrum of effective cooperation between subsidiaries of different departments and the parent company for efficient allocation of resources. To tackle this headache, the IAHP and DEA model were adopted to help group decision makers better measure the performance of employees and organizations. The thesis used the Balanced Scorecard (BSC) tool as the main principle and the combination of fuzzy mathematics and Delphi and entropy weight methods as the main methodology to assess the performance. In addition, a novel method of using multi-reasoning, multi-dimensional and dynamic factors was developed to assess the performance of SOE employees, and this method was proven to be effective. Moreover, the super-efficiency DEA model which takes into account work performance, work ability, work attitude, job potential and other factors in the evaluation on employee performance was developed and tested. Finally, risk map for SOEs was proposed and evaluated

    Impact of quality and safety product on competitiveness

    Get PDF
    This work should indicate how an integrated approach to continuous improvement of quality and safety of products affecting the competitiveness goals as product and company. The impact of Quality Management System (QMS) and compatibility with the requirements of the New Approach Directives (the CE mark) we conducted in three directions. First we developed a model that includes all the essential steps. By using the modeling method of the complex dynamic system, three macro variables are determined in the model. Each of the macro variables has its structure, variables in the in order to research the practical impact of QMS and CE mark on the competitiveness of enterprises in Serbia, we created a questionnaire on the basis of established models. On the results we apply methods of statistical analysis. In order to further research mentioned impacts on the competitiveness of products in Serbia, we have created a simulation software. This paper presents some of the results that have a dominant impact on competitiveness. From all this we can conclude that the implementation of QMS and CE creates a positive image of the product on the market, and enables the growth of profits and the competitiveness of organization

    Organizational agility key factors for dynamic business process management

    Get PDF
    International audienceFor several years, Business Process Management (BPM) is recognized as a holistic management approach that promotes business effectiveness and efficiency. Increasingly, corporates find themselves, operating in business environments filled with unpredictable, complex and continuous change. Driven by these dynamic competitive conditions, they look for a dynamic management of their business processes to maintain their processes performance. To be competitive, companies have to respond quickly and nimbly to changing environment. One domain that has dominated the thinking of most managers from few years is organizational agility. It is considered as inescapable feature of today's forward-looking corporates. About 90% of executives surveyed by the Economist Intelligence Unit believe that organizational agility is critical for business success. Many researchers tried to define and characterize organizational agility according to their context and domain application. The first aim of this paper is to tighten and explicate a conceptualization of organizational agility that clarifies what it is and how it can be reached by proposing a framework that leads to improve organizational agility. The second aim of the current research is to suggest ideas on how to make business processes agile and what are the practices of organizational agility that can be transferred to BPM

    Management for Bachelors

    Get PDF
    The textbook contains educational module, which embraces the content of main regulatory disciplines on specialists training by the direction 6.030601 “Management” in the knowledge branch 03.06 “Management and administration” of the educational and qualification level “Bachelor”. According to the content the disciplines completely conform to curricula approved by scientific and methodological commission on management and agreed with logical and structural scheme of educational process. The textbook embraces almost all aspects of bachelor training. The chapters contain questions for self-control and list of recommended literature. While creating the chapters the results of fundamental and applied scientific researches of the evaluation branch, the forecasting and management of economic potential of complicated industrial system were used

    Risk-oriented internal control: The essence, management methods at small enterprises

    Full text link
    The research topic relevance is inspired by necessity to develop theoretical and methodical provisions on the internal control system, risk-based management at small enterprises and to prove application feasibility, using economic-mathematical methods its implementation. The purpose of this research is to develop theoretical and methodical approaches to internal control system formation in small businesses, generating reliable and relevant information on the commercial organization activities, enabling risks identification. The leading approach to study this problem is situational and systematic in the frame of theory and methodology internal control at small businesses in the risk-based management system, allowing to analyze the impact of various risks on small enterprises activity and to systematize obtained results. According to the study results, there were proved the implementing internal control feasibility at small businesses, presenting the author's systematization and classification of internal and external risks in small companies, identifying organizational and methodological approaches to risk-based internal control development; implemented the adaptation of existing economic-mathematical methods within risk-based internal control at small businesses. The article can be useful for practical and scientific workers in the field of company’s internal control, teachers, postgraduates, undergraduates and students, studying Economics and Management at higher educational institutions. © 2016 Piskunov et al
    corecore