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Browsing by Author "Perevozova, I."

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    DEVELOPMENT OF A REGIONAL MARKETING SYSTEM
    (2019) Mokhnenko, A.; Perevozova, I.; Мохненко, А. С.
    The article deals with the formation and development of regional (territorial) marketing system in conditions of competition among regions. The place of marketing in the economic system of the region is determined, the emphasis is placed on the study of the region as a product, the evolution of marketing, the identification of the essence of marketing in the system of regional policy. Author's approach to the regions as a kind of competing corporations for resources and consumers is developed. The set of marketing methods is offered, with the help of which it is possible to assess the rationality of the region's development and provide information for further prediction of socioeconomic development of the region. The marketing methods are understood as the set of methods and ways of thinking, allowing on the basis of the analysis of retrospective data, exogenous (external) and endogenous (internal) links of the object, as well as their measurements within the framework of the phenomenon or process under consideration, to derive certain authenticity judgments regarding its future development. On the basis of analysis and systematization of data on the development of the region and existing marketing strategies, a marketing strategy for the region, which consists of eight stages, is designed to increase the region's popularity, that is, to create its positive image and improve the competitiveness of enterprises located in the region.
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    FORMATION OF ACCOUNT OF RESERVOIR EXPENSES MODEL
    (2019) Mohnenko, A. S.; Perevozova, I.; Mykhailyshyn, L.; Stalinska, O.; Vivchar, O.; Мохненко, А. С.
    In order to ensure the efficient formation of the expenses of enterprises of restaurant economy, the theoretical and methodological provisions of the modeling of the system of management of them on the basis of the system approach are substantiated. Based on this, a model of cost management system has been developed that takes into account certain directions of information flows between the elements of the organizational structure of cost management at all stages, making possible the effective impact on the use of resources. The cost management system is defined as a set of techniques and methods, tools and levers of influence on the formation of costs, which ensure the achievement of maximum efficiency of activities under the conditions of continuous effective control in accordance with the chosen strategy of the enterprise. For the effective implementation of the management system for restaurant enterprises, a model has been proposed that takes into account certain directions of information flows accumulated at the input and inside of the system between the elements of the organizational structure of cost management at all stages, enabling effective influence on the use of resources. In particular, the structural model is defined through the following components: the objectives of the cost management system, the object and subject, stages, processes, concepts, functions, methods, tools and structures. The description of each element of the cost management system is given.
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    HUMAN CAPITAL COST ACCOUNTING IN THE COMPANY MANAGEMENT SYSTEM
    (2019) Mokhnenko, A. S.; Hilorme, T.; Perevozova, I.; Shpak, L.; Korovchuk, Yu.; Мохненко, А. С.
    The article covers methodological aspects of human capital cost accounting, taking into account the Resource Utility Model and Alternative Costs Theory. The comparative characteristic of the models of human capital costs accounting covers Asset Model ("costs", chronological cost model) and Resource Utility Model. The choice of the model for human capital cost accounting is justified depending on the scope of powers and responsibilities of managers. The features for choosing human capital cost accounting model are considered depending on the classification of responsibility centers.
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    INNOVATIVE PARADIGM OF MANAGEMENT ACCOUNTING AND DEVELOPMENT OF CONTROLLING IN THE ENTREPRENEURSHIP
    (2021) Mokhnenko, A.; Sakun, A.; Perevozova, I.; Kartashova, O.; Prystеmskyi, O.
    The article considers a comprehensive methodology of innovative paradigm of management accounting, which takes into account the functional design of information and analytical support of the innovation process that is the foundation for expanding tools and determinants of controlling in the socio-ecological and economic space of entrepreneurship. The maximum possible amount of organized information data is substantiated. It considers the individual features of the management accounting model for decision-making to form the determinants of controlling development with the probability of turning it into a strategic resource aimed at ensuring a stable business, taking into account socio-environmental and economic factors. The model of development of the innovative theory of the administrative account from a position of meaningful enrichment is presented. It is proved that the subject of management accounting with an innovative aspect is the process of managing transaction and innovation costs, which strengthen the development strategy of business entities. Indicators of management accounting, which is formed into a three-component part of business development – social, environmental, economic – as a basis for an integrated assessment of the level of activity of entities in a particular area or industry. A detailed veil of monetary and natural innovative components of management accounting with a focus on the past and future is presented. The intellectual resource and its derivative benefit - intellectual rent is proposed to study in the plane of the philosophy of human-centeredness and with an emphasis on professional knowledge in time, which is obtained by a person. The method of controlling effectiveness is substantiated, which forms a synergistic effect of interaction of functional components of controlling and coherence of their goals.
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    Integration of the Supply Chain Management and Development of the Marketing System
    (2020) Perevozova, I.; Horal, L.; Mokhnenko, A.; Hrechanyk, N.; Ustenko, A.; Malynka, O.; Mykhailyshyn, L.; Мохненко, А. С.; Перевозова, І. В.
    This paper aims to develop a deeper understanding of integration between supply chain management and marketing by marketing system in conditions of competition among regions. The place of marketing in the economic system of the region is determined; the emphasis is placed on the study of the region as a product, the evolution of marketing, the identification of the essence of marketing in the system of regional policy. Author's approach to the regions as a kind of competing corporations for resources and consumers is developed. To achieve the goal of the study authors implied theoretical method to provide scientific literary sources analysis, generalscientific method, for instance analysis, synthesis, comparison of received information. On the basis of analysis and systematization of data on the development of the region and existing marketing strategies, a marketing strategy for the region, which consists of eight stages, is designed to increase the region's popularity, that is, to create its positive image and improve the competitiveness of enterprises located in the region. This study provides information that is of particular interest for marketing researchers and practitioners. The set of marketing methods is offered, with the help of which it is possible to assess the rationality of the region's development and provide information for further prediction of socio-economic development of the region. The marketing methods are understood as the set of methods and ways of thinking, allowing on the basis of the analysis of retrospective data, exogenous (external) and endogenous (internal) links of the object, as well as their measurements within the framework of the phenomenon or process under consideration, to derive certain authenticity judgments regarding its future development.
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    Partner relationship assessment methodology
    (2020) Perevozova, I.; Daliak, N.; Mokhnenko, A.; Stetsyk, T.; Babenko, V.; Мохненко, А. С.
    The mechanism of marketing activity of an enterprise that implements a specific policy of interaction with partners takes into account the specifics of the organization of such interaction, defined by the regulatory field of the relevant market. This approach is defined by the functioning of a set of structural elements as the organization of a single mechanism. But, in turn, corresponds to the goal orientation of the economic mechanism of the enterprise, that is, the structure and internal processes that occur in the system of marketing relationships of the enterprise, and the enterprise as a whole must be mutually consistent. In the conditions of high level of instability and uncertainty of the market it is necessary to constantly develop and improve the mechanisms for enhancing stability, effective management of enterprises, forming new relationships. Increasing the potential for interaction in today's socio-economic environment requires the expansion of a methodological apparatus and tools to study the relationship between counterparties. The theory and methodology of marketing activity is built around the measurement of the effectiveness of the interaction of actors, because marketing is increasingly seen as a process of interaction. This approach describes and defines the laws under which the mechanism of interaction of market entities operates, the nature of which determines the level of viability and competitiveness of the company, and relations at different levels of interaction are far from homogeneous. The organizational mechanism for conducting the research of the system of relations with the counterparties has been developed and the universal method of estimating the satisfaction of the counterparties and the system of interaction with them has been improved. To increase the degree of involvement of all divisions of the enterprise in the achievement of the common goal - to strengthen the relationship with counterparties and the corresponding increase of profit in the results of business agreements with them, it is proposed to bring the results of the study to the management of all services of the enterprise and to use as planned indicators in the further work of the services.
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    Technological-logistic models of the integrated production structure
    (2020) Mokhnenko, A.; BABENKO, V.; Naumov, O.; Perevozova, I.; Fedorchuk, O.; Мохненко, А. С.; Федорчук, О. М.
    The article is devoted to the formation of a technological-logistic model of the integrated structure of food production. The main goal of corporate structure management is the integration of all its constituent units for the fulfillment of the mission, which ensures achievement of the set goals. The main purpose of modeling is to show how the intermediate links-enterprises are logically formed the target object. A mathematical formulation of the problem of choosing optimal capacities and rational location of enterprises, as well as minimum costs for transportation of raw materials, is proposed. A complex mathematical model for planning the production of agricultural raw materials and processing it into ready-made food products in the system "agricultural sector - provision / primary processing - food industry enterprises" was formed. Models of the logistic organization of integrated food production are based on the principles of rational organization of the technological chain and are characterized by: complexity, universality, differentiation of the approach; specialization. The developed mathematical models allow planning and programming of the development processes of the integrated food production system, assessing the impact of changes in the parameters of the system, and adjusting plans. With the help of Statgraphics, Statistica, Excel software and having as a basis an array of enterprise data, it is possible to plan and program the development processes of an integrated food production system, assess the impact of changes in system parameters, make adjustments to plans. The models make it possible to specify the technological complex of work and the need for raw materials, provide an opportunity to establish boundaries between complexes of works of individual companies and, in general, the responsibility of the entire corporate structure.

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