Бюджетування як інструмент планування і управління господарською діяльністю підприємства

The article highlights the theoretical approaches to the essence of the concept of "budgeting" as a tool for managing economic activity of the enterprise. Based on the study of interpretations of the "budgeting" concept, a comparison of opinions of different scientists-researchers of this economic category is generalized and formed. The role of budgeting and opportunities for effective management of economic activity of the enterprise are revealed. The principles on which the budgeting system is based are analyzed and supplemented by their own, which include: optimality; unity; systematics, transparency, alternatives, complexity. The classification of budgeting methods is carried out according to the following classification features: selection of budget planning objects, initial base, budget development procedure, level of centralization, level of adaptation of budget planning to changes in the external environment, method of planned budget indicators calculating. It is determined that budgeting as well as any economic category has its advantages and disadvantages, the main of which are given in this article. Modern business conditions necessitate entrepreneurs to take into account changes in both internal and external environment, actively master innovative management technologies, study market conditions, take into account the probability of certain events and at the same time develop models of enterprise behavior in the absence of sustainable development in labor, material, information and financial resources. A significant number of business representatives appreciated the benefits of applying the budgeting process in practice, which is one of the management tools and has become widespread in economically developed countries. Budgeting is not a universal method of avoiding negative impact on the results of their activities, but provides an opportunity to navigate in a real fast-changing environment and make the necessary sound management decisions that will provide optimal conditions for business development in an unstable economy. The practical application of budgeting becomes an objective necessity, as it helps to optimize resource flows, ensures economical use of all types of resources, affects cash flow management, increases financial discipline, the level of investment attractiveness and competitiveness of enterprises.У статті висвітлено теоретичні підходи до сутності поняття «бюджетування» як інструменту управління господарською діяльністю підприємства. На основі дослідження трактувань поняття «бюджетування» узагальнено та сформовано порівняння думок різних вчених-дослідників даної економічної категорії. Розкрито роль бюджетування та можливості ефективного управління господарською діяльністю підприємства. Проаналізовано принципи, на яких базується система бюджетування, та доповнено їх власними, до яких можемо віднести: оптимальність; єдність; системність, прозорість, альтернативність, комплексність. Проведено класифікацію методів бюджетування за такими класифікаційними ознаками: вибір об’єктів бюджетного планування, вихідна база, порядок розробки бюджетів, рівень централізації, рівень пристосування бюджетного планування до змін зовнішнього середовища, спосіб розрахунку планових бюджетних показників. Визначено, що бюджетування як і будь-яка економічна категорія має свої переваги та недоліки, основні з яких наведені у даній статті. Сучасні умови господарювання зумовлюють необхідність враховувати підприємцями зміни як внутрішнього, так і зовнішнього середовища, активно опановувати інноваційні технології управління, досліджувати кон’юнктуру ринку, враховувати ймовірність настання певних подій і одночасно розробляти моделі поведінки підприємства при відсутності сталого розвитку у сфері трудових, матеріальних, інформаційних та фінансових ресурсів. Значна кількість представників бізнесу достатньо високо оцінили переваги застосування в практичній діяльності процесу бюджетування, який виступає одним з інструментів управління і набув широкого розповсюдження в економічно розвинених країнах. Бюджетування не являє собою універсальний метод уникнення підприємцями негативного впливу на результати їх діяльності, але надає можливість зорієнтуватися в реальному швидкозмінному середовищі та прийняти необхідні виважені управлінські рішення, що забезпечать оптимальні умови розвитку бізнесу за нестабільної економіки. Практичне застосування бюджетування стає об’єктивною необхідністю, оскільки сприяє оптимізації ресурсних потоків, забезпечує економне використання усіх видів ресурсів, впливає на управління грошовими потоками, підвищує фінансову дисципліну, рівень інвестиційної привабливості та конкурентоздатність підприємств

Manifestation of Activity of Potentially Hazardous as regards Anthrax Areas across the Russian Federation under Current Conditions

Objective of the study is to investigate the activity of potentially hazardous as regards anthrax areas in the territory of the Russian Federation in 2001–2016. Materials and methods. The data was represented by the information contained in official reporting forms of the Department for Veterinary of the Ministry of Agriculture, statistical information from the Rospotrebnadzor and Rosselkhoznadzor on anthrax morbidity rates among animals and humans in our country, information on foci investigation and surveillance, cadastre of potentially hazardous as regards anthrax areas of the Russian Federation with amendments and additions included, as well as materials from publications and results of personal researches. Results and conclusions. The data on the contemporary manifestations of activity of 135 stationary potentially hazardous as regards anthrax areas of the Russian federation have been systematized and summarized; given has been the characteristics of old, relapsing, and new stationary hazardous as regards anthrax areas, registered in the Russian Federation since the beginning of the XXI century

Features of cellular structure of the induced sputum and profile of cytokines at sintropiya of bronchial asthma and obesity at young patients

Aim. To estimate changes of cellular structure of the induced sputum at young patients with bronchial asthma at interrelations with BMI and level of cytokines in blood plasma. Materials and methods. 164 patients with bronchial asthma were divided into 2 groups taking into BMI: the 1st group included patients with bronchial asthma and BMI from 18 to 25 kg/m2, patients with bronchial asthma and BMI from 30 to 40 kg/m2 entered into the 2nd group. The group of control was made by 40 almost healthy volunteers. Estimated existence of excess weight and defined obesity degree according to recommendations of World Health Organization. Studied the level of control of bronchial asthma, cellular structure of the induced sputum, the IL-2, IL-4, IL-6, IL-8, IL-10, IL-12, IL-15, IL-17, TNF-α, INF-γ levels in plasma of peripheral blood. Results. There are presented the results of the research of cellular profile of the induced sputum and profile of cytokines at patients with bronchial asthma depending on BMI and severity of the disease. The received results testify to prevalence of eosinophilic type of an inflammation in the group of patients with BMI less than 25 kg/m2 whereas at patients mainly paucigranulation inflammation decided on obesity. The highest content of the Il-17 was registered at patients with bronchial asthma and obesity as in comparison with indicators of patients with normal BMI, and with almost healthy that, perhaps, is the reason of low effect of steroid therapy at these patients. Conclusion. Endotype assessment before basic antiinflammatory therapy at patients with the first time diagnosed bronchial asthma, will be able to help with selection of the most optimum treatment to each specific patient

ANTHRAX IN THE TERRITORY OF YAMAL: ASSESSMENT OF EPIZOOTIOLOGICAL AND EPIDEMIOLOGICAL RISKS

Objective of the study was to analyze epizootiological and epidemiological risks contributing to the development of anthrax outbreak in the Yamal peninsular in July-August, 2016. Materials and methods. Risks were evaluated using complex approach allowing for determination of the impact of epidemiologically significant social, natural, and biological risks, based on literature sources, archival data, and statistical reports. Special focus was on the natural-climatic factors, providing for persistence of the agent in the environment, such as NDVI index, atmospheric temperature and humidity, as well as soil temperature and moisture at different depths, in accordance with satellite monitoring. Results and conclusions. Justified was the hypothesis on sustained adversity of soil foci in Yamal, remaining hazard of aggravation of epizootiological and epidemiological situation on anthrax against the background of changing environmental and social risk factors, as well as agent ability to survive in the soils within an indeterminate amount of time

Searches at HERA for Squarks in R-Parity Violating Supersymmetry

A search for squarks in R-parity violating supersymmetry is performed in e^+p collisions at HERA at a centre of mass energy of 300 GeV, using H1 data corresponding to an integrated luminosity of 37 pb^(-1). The direct production of single squarks of any generation in positron-quark fusion via a Yukawa coupling lambda' is considered, taking into account R-parity violating and conserving decays of the squarks. No significant deviation from the Standard Model expectation is found. The results are interpreted in terms of constraints within the Minimal Supersymmetric Standard Model (MSSM), the constrained MSSM and the minimal Supergravity model, and their sensitivity to the model parameters is studied in detail. For a Yukawa coupling of electromagnetic strength, squark masses below 260 GeV are excluded at 95% confidence level in a large part of the parameter space. For a 100 times smaller coupling strength masses up to 182 GeV are excluded.Comment: 32 pages, 14 figures, 3 table

Forward pi^0 Production and Associated Transverse Energy Flow in Deep-Inelastic Scattering at HERA

Deep-inelastic positron-proton interactions at low values of Bjorken-x down to x \approx 4.10^-5 which give rise to high transverse momentum pi^0 mesons are studied with the H1 experiment at HERA. The inclusive cross section for pi^0 mesons produced at small angles with respect to the proton remnant (the forward region) is presented as a function of the transverse momentum and energy of the pi^0 and of the four-momentum transfer Q^2 and Bjorken-x. Measurements are also presented of the transverse energy flow in events containing a forward pi^0 meson. Hadronic final state calculations based on QCD models implementing different parton evolution schemes are confronted with the data.Comment: 27 pages, 8 figures and 3 table

Deep-Inelastic Inclusive ep Scattering at Low x and a Determination of alpha_s

A precise measurement of the inclusive deep-inelastic e^+p scattering cross section is reported in the kinematic range 1.5<= Q^2 <=150 GeV^2 and 3*10^(-5)<= x <=0.2. The data were recorded with the H1 detector at HERA in 1996 and 1997, and correspond to an integrated luminosity of 20 pb^(-1). The double differential cross section, from which the proton structure function F_2(x,Q^2) and the longitudinal structure function F_L(x,Q^2) are extracted, is measured with typically 1% statistical and 3% systematic uncertainties. The measured partial derivative (dF_2(x,Q^2)/dln Q^2)_x is observed to rise continuously towards small x for fixed Q^2. The cross section data are combined with published H1 measurements at high Q^2 for a next-to-leading order DGLAP QCD analysis.The H1 data determine the gluon momentum distribution in the range 3*10^(-4)<= x <=0.1 to within an experimental accuracy of about 3% for Q^2 =20 GeV^2. A fit of the H1 measurements and the mu p data of the BCDMS collaboration allows the strong coupling constant alpha_s and the gluon distribution to be simultaneously determined. A value of alpha _s(M_Z^2)=0.1150+-0.0017 (exp) +0.0009-0.0005 (model) is obtained in NLO, with an additional theoretical uncertainty of about +-0.005, mainly due to the uncertainty of the renormalisation scale.Comment: 68 pages, 24 figures and 18 table