Актуальні проблеми аудиту виробничих підприємств

The audit of manufacturing enterprises was conducted in the work in terms of normative regulation and implementation of practical activities of economic entities in this type of activity. The components, features and organization of the audit of manufacturing enterprises are determined. The stages of audit are combined with the production cycles with the selection of appropriate procedures for verification. Conditional groupings of information types for the production audit were conducted, as well as its main stages were determined. The audit scheme of enterprises production activity was developed. Findings indicate the ways of improvement and directions of audit development at manufacturing enterprises.В работе проведено исследование аудита производственных предприятий с точки зрения нормативного регулирования и осуществления практической деятельности субъектов хозяйствования по данному виду деятельности. Определены составляющие, особенности и организации аудита производственных предприятий. Объединены этапы аудита с циклами производства с выбором уместных процедур для проверки. Проведено условное группировки видов информации для аудита производства, а также определены основные его этапы. Разработана схема аудита производственной деятельности предприятий. Результаты указывают пути совершенствования и направления развития аудита производственных предприятий.У роботі проведено дослідження аудиту виробничих підприємств з точки зору нормативного регулювання та здійснення практичної діяльності суб’єктів господарювання за даним видом діяльності. Визначено складові, особливості та організацію аудиту виробничих підприємств. Поєднано етапи аудиту з циклами виробництва з вибором доречних процедур для перевірки. Проведено умовне групування видів інформації для аудиту виробництва, а також визначено основні його етапи. Розроблено схему аудиту виробничої діяльності підприємств. Результати вказують шляхи удосконалення та напрямки розвитку аудиту виробничих підприємств

NINGBO: A REGIONAL CITY LEAPFROG INTO HI-TECH DEVELOPMENT

The dynamic development in Ningbo illustrates local changes that have their basis in government support and resources from all levels of government. The rapid development arises from a combination of excellent infrastructure, a strong private entrepreneurship and strong foreign direct Investment (FDI) to exploit the geographical location which will be further enhanced when the bridge, across Hangzhou Bay to Shanghai, is completed by 2008.Ningbo, a famous port city in China, reached in 2000 a population of six million. It is situated 100 kilometres from Hangzhou, the capital of Zhejiang province, and 150 kilometres across the water from Shanghai. In terms of geo-economics Ningbo is an integral part of the dynamic Yangtze Delta region; but Ningbo is also trying to develop its own niche based on its comparative advantage. This is an important feature of China’s regional development model. Ningbo is the native place of Ningbo Bird, the forerunner in China’s, as well as a strong contender in the global, mobile handset industry. Ningbo has traditionally been a location for car component industries with early development of spark plugs and car wheels. The Geely car company has used Ningbo for its national expansion The Ningbo car components industry is expanding fuelled by support from the mould industry and a number of private supplier entrepreneurs. There are three major moulding industry centres in China. The moulding industry in Ningbo now employs about 100,000 workers. Ningbo does not want to remain only in knowledge application but in knowledge creation too. To this end Ningbo has four national-scale development zones, one hi-tech zone and 10 provincial and municipal level development zones which cater to both shipping and trade sectors; it is widely using incubators to stimulate new technologies. The Ningbo Hi-Tech Park is an important hi-tech zone in the region. jointly developed by the Chinese Academy of Sciences and the Ningbo Municipal Government, it was opened in July 1999. In March 2004, the Chinese Ministry of Education approved the establishment of Ningbo-Nottingham China's first Sino-foreign university. The new university will be founded jointly by the University of Nottingham of Britain and the Zhejiang Wanli University in Ningbo with an investment of RMB600 million.Regional innovation system; local universities; industrial parks; incubators; clusters; industrial zones

Billionaires

Existing studies of entrepreneurship focus on entrepreneurs whose individual contribution to wealth creation is typically trivial: self-employed persons. This paper investigates entrepreneurs whose individual contribution to wealth creation is enormous: billionaires. We explore the relationship between economic development, institutions, and these contrasting kinds of entrepreneurs. We find that the institutions consistent with self-employed entrepreneurs di¤er markedly from the ones consistent with billionaires. Further, only the latter are consistent with the institutions that underlie economic prosperity. Where well-protected private property rights and supporting, market-enhancing institutions flourish, so do billionaires. But self-employed entrepreneurs don't. Where private property rights are weakly protected and interventionist institutions flourish, so do self-employed entrepreneurs. But billionaires don't.Billionaires; Entrepreneurship; Self-employment; Institutions

Enhancing the Competitiveness of Auto-Parts Enterprises: The Case of Proton’s Suppliers

The launch of the national car project provided greater opportunities for local enterprises to be involved in the auto-parts making industry. However, the unprecedented pace of globalization, trade liberalization and capital movement in recent times has posed great challenges for local enterprises, particularly auto-parts suppliers to compete in the open market. Public-private partnership would be one of the ways to mitigate the unexpected impact of globalization. This effort would be more effective if factors contributing to firm competitiveness are known in advance. This paper provides empirical insights into factors affecting the competitive position of auto-parts suppliers operating in Malaysia. This paper furnishes useful guidelines for the firms in order to remain competitive in the open market mechanism and for better public-private partnership in the automobile industry. A multiple regression analysis of primary data showed that two internal factors – quality and ownership structure, pose significant influence on the competitive position of auto-parts enterprises. Hence, any public-private partnership drive to develop the sector, especially the small and medium enterprises (SMEs), should be devoted to these two assets.- competitiveness, proton, auto-parts, suppliers, Malaysia

Capacity sharing, product differentiation and welfare

This article constructs a duopoly market with product differentiation and analyses profits, consumer surplus and social welfare under three conditions: (a) two enterprises have sufficient capacity; (b) one enterprise has insufficient capacity, and another enterprise has excess capacity that is not shared; and (c) one enterprise has insufficient capacity, and another enterprise has excess capacity and engages in capacity sharing. Through comparison, the implementation conditions for and effects of capacity sharing and the role of product differentiation are revealed. The results show that capacity sharing helps increase producer surplus and social welfare. Capacity constraints reduce social welfare but can be solved by capacity sharing. Capacity sharing can only be realised when both enterprises are profitable, and the charge for capacity sharing should not be too high or too low. Product differentiation has impacts on output, profit, consumer surplus and social welfare, and these impacts are restricted by the existence of capacity constraints and capacity sharing

India’s entrepreneurship policy: Future tasks and vision

Entrepreneurs and free enterprises are crucial for economic independence. Mahatma Gandhi gave priority to revitalizing entrepreneurship from the grassroots so that there would be a strong community of entrepreneurs to rebuild India. However, after independence, Indian economy emerged as a mixed economic system, with a plethora of regulations, inspectors, rules primarily targeting the businesses and entrepreneurs. Even the reforms heralded in 1991 could not completely demolish regulatory overburden that strangles entrepreneurs. Indian entrepreneurship policy framework and startup ecosystem has evolved over the years as one with potential to facilitate new venture creation at ease. The current ecosystem and reformed regulatory framework is much more entrepreneur and small business friendly. However, much needs to happen at the ground level. This article looks at how entrepreneurial ecosystem evolved and emerged in India. How was it envisioned and how it shaped up during the decades under various Indian governments? And it concludes with a note on future task and scope

Entrepreneurial Policymakers

This paper explores the entrepreneurial experience (and spirit) of Swedish policymakers. To what extent have they been involved in entrepreneurial activities? Are they planning to start any entrepreneurial activities? Are politicians more or less entrepreneurial than their voters? How important are entrepreneurship policies to Swedish politicians? Are entrepreneurship policies more or less important to policymakers compared to the voters they represent? The Members of Parliament were asked the same questions regarding their entrepreneurial activities as found in the Global Entrepreneurship Monitor (GEM). The empirical results indicate that when, we analyse the statistical significance of the differences and control for individual characteristics, policymakers have similar experiences and ambitions to the rest of the population when it comes to entrepreneurial activities. Policymakers have a high potential for becoming entrepreneurs in the future, but seem to be less optimistic about how entrepreneurs are perceived in the Swedish cultural context. In addition, there is a substantial discrepancy between how policymakers and voters perceive the ease of starting and running a business. Unlike policymakers, voters do not agree that it is easy to start and run a business in Sweden.Entrepreneurship policy; attitudes; experience; culture

Improvement of the organizational-economic mechanism of resource-saving at the machine building enterprise

The characteristic of the resource-saving at the machine-building enterprise has been presented. The complexity and system of the resource-saving control, as well as reasonableness of the development of the efficient organizational economic resource-saving mechanism have been interpreted. It was testified that the basis of the successful activity strategy in the resource-saving at the local machine-building enterprises is the efficient application of the available resources according to the requirement of the manufacturing products. Efficiency of such control can result from the proper application of the resourcenomy levers as a new science. Innovation chain of investigation of the resource-saving control problems from the point of view of resourcenomy has been proposed. Determination of the most efficient ways of setting up the organizational economic mechanism of resource-saving basing on the qualitative and quantitative factors of the resources application, using the resourcenomy techniques and taking into account the possibility to provide the enterprise with technologies, staff, control system, as well as the influence of each of the factors of the outside and inside environment of the enterprise, has been presented