Barriers to Constructing New Energy Vehicles According to Chinese SMEs,

New energy vehicles (NEVs) have been proposed as a promising technology to reduce greenhouse gas (GHG) emissions. China is one of the leading countries in the development of NEVs, and a wide range of companies, including large and smaller businesses, are involved in the Chinese NEV market. Given that the NEV market involves the creation of nascent technologies, there are significant barriers to the development of NEV companies in the business growth stage. This is particularly significant in the case of small and medium-sized enterprises (SMEs). This study surveyed 100 NEV SMEs in China using a structured questionnaire to determine the most significant barriers to the growth of their businesses. Calculating the relative importance index (RII) from the collected questionnaire responses revealed that the most significant barrier at the growth stage is the lack of skilled scientists in China. The most important category of barriers is legal and institutional barriers, which suggests that government intervention in business activities, taxes, and unclear regulations are viewed by entrepreneurs as a serous hindrance to further development in the NEV industry

СЕЛЬСКОЕ ХОЗЯЙСТВО: СОВЕРШЕНСТВОВАНИЕ МЕТОДОВ И ПОДХОДОВ АНАЛИЗА И УПРАВЛЕНЧЕСКОГО УЧЕТА

In the present economic situation, effective management accounting of the activities of any agricultural enterprise implies regular monitoring using a whole range of traditional and innovative analytical and management tools. In the conditions of the modern market, the need for research of the theory and practice of management accounting and its features in relation to a specific target audience is growing. Among the diversity of agricultural organizations, the most important is to identify priorities in improving the business in order to increase its efficiency and uniqueness. In this paper, with the help of tools, various aspects of management accounting are analyzed, a new generalized direction of accounting is defined, a new concept of management accounting is given, the most effective and optimal management approaches are identified for effective decision making.The proposed measures can be applied not only by agricultural organizations, but also by other economic entities. The proposed system of management accounting in agriculture can serve as a starting point for scientific research and improvement of management accounting.En la situación económica actual, la contabilidad de gestión efectiva de las actividades de cualquier empresa agrícola implica un monitoreo regular utilizando toda una gama de herramientas analíticas y de gestión tradicionales e innovadoras. En las condiciones del mercado moderno, la necesidad de investigar la teoría y la práctica de la contabilidad de gestión y sus características en relación con un público objetivo específico está creciendo. Entre la diversidad de organizaciones agrícolas, lo más importante es identificar las prioridades para mejorar el negocio con el fin de aumentar su eficiencia y singularidad. En este documento, con la ayuda de herramientas, se analizan diversos aspectos de la contabilidad de gestión, se define una nueva dirección generalizada de contabilidad, se proporciona un nuevo concepto de contabilidad de gestión, se identifican los enfoques de gestión más eficaces y óptimos para una toma de decisiones efectiva. Las medidas propuestas pueden ser aplicadas no solo por organizaciones agrícolas, sino también por otras entidades económicas. El sistema propuesto de contabilidad de gestión en la agricultura puede servir como punto de partida para la investigación científica y la mejora de la contabilidad de gestión.В настоящее время в сложившейся экономической ситуации эффективный управленческий учет деятельности любого сельскохозяйственного предприятия подразумевает регулярный мониторинг, с помощью целого комплекса традиционных и инновационных аналитических и управленческих инструментов. В условиях современного рынка все больше возрастает потребность в исследовании теории и практики управленческого учета и ее особенностей применительно к конкретной целевой аудитории. Среди создавшегося многообразия сельскохозяйственных организаций наиболее важным является определение приоритетов в совершенствовании собственного бизнеса с целью повышения его эффективности и уникальности. В настоящей работе с помощью управленческих инструментов проанализированы различные аспекты управленческого учета, определено новое обобщенное направление управленческого учета, дано новое понятие управленческого учета, определены наиболее эффективные и оптимальные управленческие подходы для целей выработки эффективных решений.Предложенные мероприятия могут быть применены не только организациями сельского хозяйства, но и другими экономическими субъектами. Предложенная система управленческого учета в сельском хозяйстве может послужить отправной точкой для научных разработок и совершенствования управленческого учета

MAJOR TRENDS OF BIG INTERNATIONAL COMPANIES DEVELOPMENT IN A CHANGING WORLD

Economic globalization and demographic changes as well rapidly changing technologies are the most important factors of the firm's environment. The rapid development of information technology radically changes the very essence of the creation of new value. The pace of technological change and innovations increases. In the most advanced sectors of global economy the knowledge is a key resource. The world economy has not finally recovered after the crisis of 2008-2009. The global economy his becoming more multicentre and the vector of economic power is shifting to China and India. The main actors and the anchor of today global economy are leading international companies (transnational corporations- TNCs). Several thousands of TNCs together with their value chain dominate the global economy. The economic power allows the largest TNCs significantly push the boundaries of the company. Globalization has changed external networks of TNCs, their corporate governance, corporate ownership as well transfer pricing schemes as well relations between the headquarter and its subsidiaries and affiliates. A remarkable feature of TNCs recent FDI flows is not Greenfield investment but mergers and acquisitions. Key features of TNC activities are defined by industry. A growing number of TNCs are changing their strategic activities, basing on the latest technology trends. The most important aspects of TNCs activities are linked to innovation, financial operations, advanced management technique, increase in intangible assets. Innovation activity of TNCs is shifting to Asia