Crisis Identification and Development of Crisis Management Algorithm in the Agricultural Sector

The efficiency of many enterprises has declined significantly in the current global crisis. Enterprise management is the management of joint activities of people, which consists of many problems. The primary tactical tasks for most business entities are “patching holes” (or a reactive form of management) and preventing bankruptcy. This approach does not allow to achieve sustainable operation of the enterprise in the long term. Therefore, the formation of an effective mechanism for managing enterprises is acquiring special significance in today's conditions. The crisis is characterized by many interrelated situations that increase the complexity and risk of management. The problem of evaluating the effectiveness of enterprises is still one of the most complex and intractable. The crisis is objectively characterized by many interrelated situations that increase the complexity and risk of management. The crisis state of the enterprise is particularly difficult in predicting the results of management actions, since the course of events can be changed by relatively small impacts. Based on this, the company should be able to analyze both its own interests and the interests of business partners with whom the company enters into economic relations. There is such a problem as low management competence in the agricultural sector. In this regard, the development of enterprises becomes an urgent problem. This can be achieved by forming a scientifically based algorithm of actions aimed at improving the position of enterprises in the market. The subject of the study is the formation of a crisis identification system and the development of an enterprise crisis management algorithm. The theoretical and practical significance of solving problems associated with achieving sustainable development and functioning of enterprises determined the choice of goals, objectives, object and subject of this study. Based on the foregoing, the object of study is industrial (processing) agricultural enterprises. The research task is to propose a set of measures to overcome the crisis in the processing industrial enterprise. A set of measures has been proposed and justified to overcome the crisis in an industrial enterprise, which will help in managing the economic entity and the result of the implementation of this approach should be overcoming the crisis. The proposed measures can be applied not only by industrial processing enterprises, but also by other economic entities

Интегрированное бюджетирование на сельскохозяйственных предприятиях: функциональность и принятие управленческих решений

In agriculture, issues of cost optimization and resource conservation play an important role both in setting correct and effective accounting and managing the agricultural business and in making strategic, timely and focused management decisions. Currently, more and more agricultural enterprises are striving to justify the long-term goal of developing their agricultural business. This fact largely forms the relevance of budgeting in the framework of the current state of the economy, which is in a stagnant state. The aim of the study was the development of budgeting methods for agricultural enterprises as a tool for accounting and analysis in the management of their activities. Nowadays, budgeting is one of the important elements of agricultural enterprise management concepts. Budgeting with an integrated approach as part of strategic budgeting in agriculture should take a leading position, as mathematical calculations are carried out, a market analysis is carried out taking into account all the features of accounting management and financial accounting and business management. In the research process, general scientific and special methods were applied: analysis, synthesis, abstraction, modeling, methods of systematization and generalization of the results. The objectives of the study were to assess the role of budgeting in agricultural enterprises; substantiation of the functionality of integrated budgeting; determination of the stages and types of economic decisions of integrated budgeting; development of a conceptual model for assessing the risk level of strategic budget alternatives. In accordance with the goals and objectives, the functionality of budgeting is substantiated, the stages and types of economic solutions for agricultural enterprises are determined. A conceptual model for assessing the risk level of strategic budget alternatives in agriculture has been developed. The proposed activities will help agricultural organizations to fully carry out activities, taking into account preliminary and competent budgeting, as well as budget alternatives.En la agricultura, los temas de optimización de costos y conservación de recursos juegan un papel importante tanto en establecer una contabilidad correcta y efectiva y en administrar el negocio agrícola como en tomar decisiones estratégicas, oportunas y enfocadas en el manejo. Actualmente, cada vez más empresas agrícolas se esfuerzan por justificar el objetivo a largo plazo de desarrollar su negocio agrícola. Este hecho forma en gran medida la relevancia del presupuesto en el marco del estado actual de la economía, que se encuentra en un estado estancado. El objetivo del estudio fue el desarrollo de métodos de presupuesto para empresas agrícolas como una herramienta de contabilidad y análisis en la gestión de sus actividades. Hoy en día, el presupuesto es uno de los elementos importantes de los conceptos de gestión de empresas agrícolas. La presupuestación con un enfoque integrado como parte de la elaboración de presupuestos estratégicos en la agricultura debe tomar una posición de liderazgo, ya que se realizan cálculos matemáticos, se realiza un análisis de mercado teniendo en cuenta todas las características de la gestión contable y la contabilidad financiera y la gestión empresarial. En el proceso de investigación, se aplicaron métodos generales científicos y especiales: análisis, síntesis, abstracción, modelado, métodos de sistematización y generalización de los resultados. Los objetivos del estudio fueron evaluar el papel del presupuesto en las empresas agrícolas; fundamentación de la funcionalidad del presupuesto integrado; determinación de las etapas y tipos de decisiones económicas de presupuestación integrada; Desarrollo de un modelo conceptual para evaluar el nivel de riesgo de las alternativas de presupuesto estratégico. De acuerdo con las metas y objetivos, se fundamenta la funcionalidad del presupuesto, se determinan las etapas y los tipos de soluciones económicas para las empresas agrícolas. Se ha desarrollado un modelo conceptual para evaluar el nivel de riesgo de las alternativas presupuestarias estratégicas en la agricultura. Las actividades propuestas ayudarán a las organizaciones agrícolas a llevar a cabo actividades en su totalidad, teniendo en cuenta el presupuesto preliminar y competente, así como las alternativas presupuestarias.В сельском хозяйстве вопросы оптимизации затрат, сохранности ресурсов, играют важную роль как в постановке правильного и эффективного бухгалтерского учета так и управления сельскохозяйственным бизнесом и принятии стратегических, своевременных и целенаправленных управленческих решений. В настоящее время все больше сельскохозяйственных предприятий стремятся к обоснованию долговременной цели развития своего сельскохозяйственного бизнеса. Данный факт во многом формирует актуальность осуществления бюджетирования в рамках современного состояния экономики, которая до сегодняшнего дня находится в стагнационном состоянии. Целью исследования являлось развитие методики бюджетирования для сельскохозяйственных предприятий как инструмента учета и анализа в управлении их деятельностью. Бюджетирование сейчас выступает одним из важных элементов концепций по управлению сельскохозяйственным предприятием. Бюджетирование с интегральным подходом как часть стратегического бюджетирования в сельском хозяйстве должно занять ведущие позиции, так как осуществляются математические расчеты, проводится анализ рынка с учетом всех особенностей бухгалтерского управленческого и финансового учета и управления бизнесом. В процессе исследования применены общенаучные и специальные методы: анализ, синтез, абстрагирование, моделирование, приемы систематизации и обобщения полученных результатов. Задачами исследования являлись оценка роли бюджетирования в сельскохозяйственных предприятиях; обоснование функциональных возможностей интегрального бюджетирования; определение этапов и типов экономических решений интегрального бюджетирования; разработка концептуальной модели оценки уровня риска стратегических бюджетных альтернатив. В соответствии с целями и поставленными задачами обоснованы функциональные возможности бюджетирования, определены этапы и типы экономических решений для предприятий сельского хозяйства. Разработана концептуальная модель оценки уровня риска стратегических бюджетных альтернатив в сельском хозяйстве. Предлагаемые мероприятия помогут сельскохозяйственным организациям в полной мере осуществлять деятельность с учетом предварительного и грамотного бюджетирования, а так же бюджетных альтернатив

An effective one-pot access to polynuclear dispiroheterocyclic structures comprising pyrrolidinyloxindole and imidazothiazolotriazine moieties via a 1,3-dipolar cycloaddition strategy

An effective and highly regio- and diastereoselective one-pot method for the synthesis of new polynuclear dispiroheterocyclic systems with five stereogenic centers (dispiro[imidazo[4,5-e]thiazolo[3,2-b]-1,2,4-triazine-6,3′-pyrrolidine-2′,3′′-indoles]) comprising pyrrolidinyloxindole and imidazo[4,5-e]thiazolo[3,2-b]-1,2,4-triazine moieties has been developed. The method relies on a 1,3-dipolar cycloaddition of azomethine ylides generated in situ from isatin derivatives and sarcosine to 6-benzylideneimidazo[4,5-e]thiazolo[3,2-b]-1,2,4-triazine-2,7-diones

Discovery of Novel Highly Potent Hepatitis C Virus NS5A Inhibitor (AV4025)

A series of next in class small-molecule hepatitis C virus (HCV) NS5A inhibitors with picomolar potency containing 2-pyrrolidin-2-yl-5-{4-[4-(2-pyrrolidin-2-yl-1<i>H</i>-imidazol-5-yl)­buta-1,3-diynyl]­phenyl}-1<i>H</i>-imidazole cores was designed based on the SAR studies available for the reported NS5A inhibitors. Compound <b>13a</b> (AV4025), with (<i>S</i>,<i>S</i>,<i>S</i>,<i>S</i>)-stereochemistry (EC₅₀ = 3.4 ± 0.2 pM, HCV replicon genotype 1b), was dramatically more active than were the compounds with two (<i>S</i>)- and two (<i>R</i>)-chiral centers. Human serum did not significantly reduce the antiviral activity (<4-fold). Relatively favorable pharmacokinetic features and good oral bioavailability were observed during animal studies. Compound <b>13a</b> was well tolerated in rodents (in mice, LD₅₀ = 2326 mg/kg or higher), providing a relatively high therapeutic index. During safety, pharmacology and subchronic toxicity studies in rats and dogs, it was not associated with any significant pathological or clinical findings. This compound is currently being evaluated in phase I/II clinical trials for the treatment of HCV infection