Methodological Approaches to Modeling Information Architecture of the Organization in the Conditions of Digital Economy

It is significant for businesses, especially in the digital economy, the solution of theoretical and methodological justifications and the development of practical recommendations for building an organization\u27s information architecture as a holistic description of its key strategies, related to business, information, application systems and technologies, and also their impact on the functions and business processes of an organization. The article discusses issues, related to methodological approaches to modeling an organization\u27s information architectureб using information management tools to help manage innovation in information systems (IS) and information technologies (IT). The relevance of organizational provisions to determine the way, in which a business entity\u27s business model is functionally integrated with the IS architecture is substantiated. The consideration and analysis of the use of industrial standards for describing the architecture of an organization, adopted by such institutions as the International Organization for Standardization (ISO), The Open Group, Institute of Electrical and Electronics Engineers (IEEE), etc. reveal that none of these standards is dominant and does not provide teams, responsible for the architecture development with all the tools, necessary from the methodological point of view and from the point of view of the templates, used to describe the architecture. Recommendations are given on the theoretical and methodological substantiation and construction of the information architecture of an organization as a complete description of its key strategies related to business, information, application systems and technologies, as well as their impact on the functions and business processes of an organization

METHODOLOGICAL APPROACHES TO MODELING INFORMATION ARCHITECTURE OF THE ORGANIZATION IN THE CONDITIONS OF DIGITAL ECONOMY

It is significant for businesses, especially in the digital economy, the solution of theoretical and methodological justifications and the development of practical recommendations for building an organization's information architecture as a holistic description of its key strategies, related to business, information, application systems and technologies, and also their impact on the functions and business processes of an organization.The article discusses issues, related to methodological approaches to modeling an organization's information architectureб using information management tools to help manage innovation in information systems (IS) and information technologies (IT). The relevance of organizational provisions to determine the way, in which a business entity's business model is functionally integrated with the IS architecture is substantiated. The consideration and analysis of the use of industrial standards for describing the architecture of an organization, adopted by such institutions as the International Organization for Standardization (ISO), The Open Group, Institute of Electrical and Electronics Engineers (IEEE), etc. reveal that none of these standards is dominant and does not provide teams, responsible for the architecture development with all the tools, necessary from the methodological point of view and from the point of view of the templates, used to describe the architecture. Recommendations are given on the theoretical and methodological substantiation and construction of the information architecture of an organization as a complete description of its key strategies related to business, information, application systems and technologies, as well as their impact on the functions and business processes of an organization

THE STUDY OF EFFECTIVENESS OF THE MANAGEMENT OF ENTERPRISE IN THE ASPECT OF OPTIMIZATION OF TAXATION ON EXAMPLE OF AMORTIZATION POLICY

The questions of tax planning as the one of conditions of effective development of native enterprises were studied. Despite the fact that in theory the taxes must not manage the whole activity of enterprise and essentially change the philosophy of business, on practice taxes are the powerful instrument of economic regulation, completely influence the degree of strategic decisions, compel leaders to change the tactics of enterprises actions cardinally. The analysis of the influence of accounting policy on tax commitments allows make a conclusion that the methods of costs accounting, methods of amortization charging, variants of valuation of assets and debts, possibility of creation of the reserve funds influence the reflection of the results of enterprise activity in financial reporting and, correspondingly, the value of taxation base. That is why their correct choice would help to the leaders of enterprise to choose the necessary levers of tax planning for optimization of taxation. The elements of accounting policy that influence or can influence the tax commitments on the example of accounting of the fixed assets are considered. The algorithm of calculation of economic effect in the result of the use of mechanism of accelerated amortization of the active part of fixed assets on the base of given value of money was offered and the influence of the part of surplus value on the choice of tax system was analyzed on the example of formation of enterprise amortization policy. The elaborated algorithm of tax optimization allows mobilize the additional investment resources of economic subject and decrease the tax load. The offered calculation of the value of economic effect relative to the cost of each group by operation life has a great practical importance, because it demonstrates the sum of profit, lost at the end of service term of each group depending on operation life

Дослідження сучасного розвитку підприємницького середовища в Україні

The article deals with concept of «business environment». The views of scientists on its essence are analyzed and definition as an integrated set of objective and subjective various external and internal factors is suggested that mediate business relations and allow the entrepreneur to succeed in realization of objectives, in the implementation of business projects and contracts at a profit. Article describes the dynamics of basic indicators of business development in Ukraine (the number of small businesses, the number of employed in small business and the volume of sales). Conceptual provisions of development of entrepreneurial relations that are the basis of author's interpretation of essence, goals and functions of business management are presented.Исследовано понятие «предпринимательская среда». Проанализированы взгляды ученых его сущности. Охарактеризованы внешние и внутренние факторы, влияющие на эффективность развития предпринимательской среды и определяющие его структуру. Проведена комплексная оценка современного состояния украинской предпринимательской среды, которая позволила определить основные проблемные параметры и дать характеристику делового и инвестиционного климата.Досліджено поняття «підприємницьке середовище». Проаналізовано погляди вчених щодо його суті. Охарактеризовано зовнішні та внутрішні фактори, що впливають на ефективність розвитку підприємницького середовища та визначають його структуру. Проведено комплексну оцінку сучасного стану українського підприємницького середовища, яка дозволила визначити основні проблемні параметри та надати характеристику ділового та інвестиційного клімату в країні

Дослідження сучасного розвитку підприємницького середовища в Україні

The article deals with concept of «business environment». The views of scientists on its essence are analyzed and definition as an integrated set of objective and subjective various external and internal factors is suggested that mediate business relations and allow the entrepreneur to succeed in realization of objectives, in the implementation of business projects and contracts at a profit. Article describes the dynamics of basic indicators of business development in Ukraine (the number of small businesses, the number of employed in small business and the volume of sales). Conceptual provisions of development of entrepreneurial relations that are the basis of author's interpretation of essence, goals and functions of business management are presented.Исследовано понятие «предпринимательская среда». Проанализированы взгляды ученых его сущности. Охарактеризованы внешние и внутренние факторы, влияющие на эффективность развития предпринимательской среды и определяющие его структуру. Проведена комплексная оценка современного состояния украинской предпринимательской среды, которая позволила определить основные проблемные параметры и дать характеристику делового и инвестиционного климата.Досліджено поняття «підприємницьке середовище». Проаналізовано погляди вчених щодо його суті. Охарактеризовано зовнішні та внутрішні фактори, що впливають на ефективність розвитку підприємницького середовища та визначають його структуру. Проведено комплексну оцінку сучасного стану українського підприємницького середовища, яка дозволила визначити основні проблемні параметри та надати характеристику ділового та інвестиційного клімату в країні

Формування концепції інтелектуалізації інформаційного забезпечення управління підприємством

The article is devoted to solving topical problems of theory, methodology and practice of technological and intelligent improvement of the informational enterprise management. Recommendations for conceptual development of accounting were given proceeding from the technological support of generating information for management. The mechanism of innovative development of accounting and analysis for a comprehensive modification of information environment of the subject of economic management was developed. Actualization and modification of the basic provisions of organization of information support of enterprise management were substantiated. A system of expressions (axioms) was obtained to ensure effectiveness of the innovative development of information management of the enterprise. Technologies for formation and updating the information management of enterprise were modified. Modeling of the enterprise accounting policy based on the approximation of theoretical and methodological principles of technological and intelligent management concepts was substantiatedОбоснована кoнцeпция интеллектуализации информационного обеспечения управления предприятием на примере мoдeлирования информационной системы бухгалтерского учета, которая базируется нa интеграции компьютерных технологий и искусственного интеллекта. Предложены мeтoды мoдeлирования и определена архитектоника модели бaзы знaний при решении задачи фopмирования учетной пoлитики предприятияОбґрунтовано кoнцeпцiю інтелектуалізації інформаційного забезпечення управління підприємством на прикладі мoдeлювaння iнфopмaцiйної cиcтeми бухгaлтepcькoгo oблiку, зacнoвaну нa пoєднaннi тa iнтeгpaцiї кoмп’ютepних тeхнoлoгiй i штучнoгo iнтeлeкту. Зaпpoпoнoвaнo мeтoди мoдeлювaння та визначено архітектоніку моделі бaзи знaнь при вирішенні завдання щодо фopмувaння oблiкoвoї пoлiтики пiдпpиємcтв

Organization of a strategic management accounting in an innovative economy

An efficient and practical strategic management accounting system to meet the needs of the main information user groups is determined by systematic and comprehensive approach to its organization at a business entity level. The proposed approaches to organization of a strategic management accounting, taking into consideration specifics of organizational and management structures of a business entity, contribute to transition to a whole new level of organization of its activities, determine the most effective form of organization of work of specialists in strategic management accounting. Strategic management accounting as a part of management accounting and analytical system contributes to reducing uncertainty in shaping the economic behavior of business entities and requires reconstruction of the entity's specific presence to achieve the desired results. The complex of organizational and methodological quality assurance of strategic management accounting in accordance with the competences of specialists has been developed, will promote development of intellectual potential and spreading strategic management accounting as a practical activity

Researches of Modern Development of Business Environment in Ukraine

The article deals with concept of «business environment». The views of scientists on its essence are analyzed and definition as an integrated set of objective and subjective various external and internal factors is suggested that mediate business relations and allow the entrepreneur to succeed in realization of objectives, in the implementation of business projects and contracts at a profit. Article describes the dynamics of basic indicators of business development in Ukraine (the number of small businesses, the number of employed in small business and the volume of sales). Conceptual provisions of development of entrepreneurial relations that are the basis of author's interpretation of essence, goals and functions of business management are presented

DIGITAL MANAGEMENT AS THE BASIS OF INNOVATIVE BUSINESS DEVELOPMENT

The article proposes approaches to the definition of «digital management» based on the system of scientific knowledge, the priority of which in various respects is, above all, methodology. A system of methodological knowledge on digital management in the form of an extended model is proposed, which creates a single chain that begins with the consideration of methodological approaches and covers resources, innovation parameters and helps assess the innovative development of business in the digital economy. It is established that the task of reorganization or change of the control algorithm and mechanisms of influence in the perspective of technological renewal, collaborative development and personnel modification is relevant for the sphere of management. The article proves that decision-making on digital business development should be based on substantiation and determination of fundamental parameters of transformation, which is a source of value and impetus for creating a new competitive stability of business. It is proposed to supplement the features of digitalization of methodological approaches to the management system of the organization in the digital economy, which is important for maintaining medium-term efficiency and the formation of innovative organizations that encourage creative destruction. The aim of the article is to expand the scope of traditional research and focus the scientific community on the modern paradigm of digital management, develop a structural model of digital business transformation and define the concept of digitalization of the entity with the possibility of forming a universal development strategy that meets the realities economy, which is also an integral part of business relations. The results of the study can be used to create new business models in the digital economy that use technology to bring people, organizations and resources together into an interactive ecosystem that creates a certain amount of value for its users

THE STUDY OF EFFECTIVENESS OF THE MANAGEMENT OF ENTERPRISE IN THE ASPECT OF OPTIMIZATION OF TAXATION ON EXAMPLE OF AMORTIZATION POLICY

The questions of tax planning as the one of conditions of effective development of native enterprises were studied. Despite the fact that in theory the taxes must not manage the whole activity of enterprise and essentially change the philosophy of business, on practice taxes are the powerful instrument of economic regulation, completely influence the degree of strategic decisions, compel leaders to change the tactics of enterprises actions cardinally. The analysis of the influence of accounting policy on tax commitments allows make a conclusion that the methods of costs accounting, methods of amortization charging, variants of valuation of assets and debts, possibility of creation of the reserve funds influence the reflection of the results of enterprise activity in financial reporting and, correspondingly, the value of taxation base. That is why their correct choice would help to the leaders of enterprise to choose the necessary levers of tax planning for optimization of taxation. The elements of accounting policy that influence or can influence the tax commitments on the example of accounting of the fixed assets are considered. The algorithm of calculation of economic effect in the result of the use of mechanism of accelerated amortization of the active part of fixed assets on the base of given value of money was offered and the influence of the part of surplus value on the choice of tax system was analyzed on the example of formation of enterprise amortization policy. The elaborated algorithm of tax optimization allows mobilize the additional investment resources of economic subject and decrease the tax load. The offered calculation of the value of economic effect relative to the cost of each group by operation life has a great practical importance, because it demonstrates the sum of profit, lost at the end of service term of each group depending on operation life