Факультет економіки і менеджменту.
Permanent URI for this collectionhttps://ekhsuir.kspu.edu/handle/123456789/583
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Item 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.Item MODELING OF ECONOMIC SECURITY OF THE ENTERPRISE AT CHANGE OF INVESTMENT MAINTENANCE(2021) Mokhnenko, A.; Bondarenko, S.; Tkachuk, H.; Klochan, I.; Liganenko, I.; Martynenko, V.The purpose of this study is formation of tools for forecasting the economic security of the enterprise by modeling methods when changing investment support. The relevance of this study is due to the need to solve the problem of modernization management system of the enterprise by implementing the project management of economic security of the enterprise in the implementation of investment programs.The variant of model offered economic security of the enterprise. This model involves the implementation of the process of adaptive management, based on the definition of safe limits of longterm growth of the enterprise. It has established that the ratio of self-organization processes and managerial influences depends on the value of the self-organization coefficient. The calculated value of adaptive potential on the basis of the indicator of self-organization as the dynamic indicator of maintenance of perspective growth of the enterprise on the allocated purposes has offered. This indicator can serve as a criterion for assessing the effectiveness of the management system of the enterprise in relation to the project management of economic security of the enterprise in the implementation of investment programs of key goals of long-term growth of the enterprise.Item 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.Item 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.Item 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.