Economics, Entrepreneurship, Management最新文献

{"title":"Financial management of the enterprise economic potential","authors":"I. Yaremko, I. Kantsir, M. Plekan","doi":"10.23939/eem2019.02.012","DOIUrl":"https://doi.org/10.23939/eem2019.02.012","url":null,"abstract":". Drawbacks of the basic principles of management of financial and economic potential in the national platform are defined. The mechanism of approximation of modern concepts of financial management of the economic potential is specified and proved. The analysis of principles and tools in the systems of financial management of the intangible potential (intangible assets, brand, customer equity, inner generated goodwill) is carried out and possibilities of their implementation in Ukrainian enterprises are assessed. Author’s opinion regarding the key objects of the financial management of business reputation, intangible assets, and market constituent of the aggregate capital of the enterprises of the national economy is presented, algorithms to measure the intangible constituent of the enterprise value for administrative purposes have been formulated.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127676615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Decommissioning of fixed assets and land recovery: accounting and assessment","authors":"V. Orlova, S. Kafka, O. Riabkova","doi":"10.23939/eem2019.02.100","DOIUrl":"https://doi.org/10.23939/eem2019.02.100","url":null,"abstract":". The existing provisions and regulations for the accounting of the written-off objects of the fixed assets and the working balances creation to cover the expenses of land restoration were investigated. Taking into consideration the peculiarities of the Ukrainian enterprises activity in the field of oil and gas industry, the problematic aspects within the accounting of the fixed assets and other non- circulating assets were investigated. The structure of the expected expenses for decommissioning of fixed assets and land restoration, that are the specific objects of the oil and gas industry enterprises, was determined. Based on the reasoning for structural expenses, the conceptual basis for the creation of accounting methodology with the emphasis on the contents of operations for funds creation for the provision of expenditure for the subsequent periods to finance economic operations for decommissioning of fixed assets and the restoration of land in the oil and gas industry. It has been proven in this article that creation of amounts of securities for such aims of the enterprise, should be identified in accordance with such criteria as the planned level of changes of the possible stock for oil and gas mining. It is argued that at each of the following stages of the mineral wealth exploitation, to recognize such liabilities in the accounting system are necessary, taking into account the risks, associated with the decommissioning of such assets. For the objective results provision, the general scientific methods of scientific knowledge, the specific methods of accounting and risk management methods were used.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127681742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effectiveness of the public services co-production process - results of a systematic literature review","authors":"A. Kozak","doi":"10.23939/eem2019.02.076","DOIUrl":"https://doi.org/10.23939/eem2019.02.076","url":null,"abstract":". Nowadays co-production is seen as a valuable route to public service reform and to the planning and delivery of effective public services, which is gaining increasing attention. Despite this our understanding of co-production is limited and we still have a lot to learn about how and why coproduction works (and does not). Therefore there is a need to improve knowledge and ability to use co-production successfully. One of the unclear issues are the conditions under which co-production will most likely be effective and how important is trust in this context. This research gap was accepted as a research problem in the article. The main goal was to find answers to two research questions. First, what factors influence the effectiveness of the coproduction of public services process? Second, what is the place and role of trust among the factors conditioning the effectiveness of the co-production process? The research was carried out using the systematic literature review and then the word cloud technique as a visualization of word frequency in a given text. As a result of the study, six key conditions for the effectiveness of the service co-production process were identified. One of them is trust, which also affects other factors, however, this is not the most important condition of effectiveness among those indicated in the literature.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115853192","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Social enterprises as place of work for people with disabilities – evidence from Poland","authors":"A. Frączkiewicz-Wronka, M. Wronka-Pośpiech, R. Porc","doi":"10.23939/eem2019.02.022","DOIUrl":"https://doi.org/10.23939/eem2019.02.022","url":null,"abstract":": Concern about people with disabilities is now becoming one of the areas of interest within the European Union, which is seeking a cost-effective and socially acceptable solutions aimed at supporting a worthy life of this group of society. Specific areas of action aimed at improving conditions for social inclusion, well-being and the full exercise of the rights of people with disabilities are set out in the “European Disability Strategy 2010-2020: A renewed commitment to a Barrier-Free Europe” (European Disability Strategy 2010–2020: COM (2010) 636). Employment is one of those areas. In order to cope with the professional activation of people with disabilities the pattern of change should start from the immediate environment and living space of disabled. Increasing the number of employment opportunities (e.g. in the form of homework), create and ease the options for self-employment (e.g. social cooperatives). Therefore, the aim of this article is to look at how social enterprises act as labour market entities and what are results of their activity in Poland. We try to prove that social enterprises, i.e. social cooperatives are important entity for the activation of people with disabilities in the labour market by providing the analysis of the activities of two subjects.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121367660","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Cross-correlation relationship between intellectual property objects value and its price-forming factors","authors":"Y. Pozdnyakov, M. Lapishko, Z. Skybinska","doi":"10.23939/eem2019.01.088","DOIUrl":"https://doi.org/10.23939/eem2019.01.088","url":null,"abstract":"Valuation/appraising of intellectual property rights objects, such as brands and goodwill, using the Costs Approach, is based on different economic indicators of enterprises business activity. These indicators are used as a primary data for market value determination. These indexes are differently related to the cost of brands, and statistical relationship between these parameters researches, indisputably, presents both theoretical and practical interest. Because of the cross-correlation relationship closeness between assets market value and these primary data parameters directly depend estimation results accuracy and reliability. The work is verification of basic hypothesis, in obedience to that at the valuation/appraising procedure performing as primary data may be recommended to use those indicator parameters, which are characterized with the closest statistical relationship and, respectively, the highest crosscorrelation coefficient. We assume that these intangible assets are able to change value characteristics in both directions and change the annual depreciation sign during the separate periods of economic life, made it positive or negative. The purpose of the article is to define the quantitative estimations of cross-correlation coefficients, which determinates statistical relationship closeness between primary data economic parameters in Costs Approach. To analyze the question of selling, general and administrative (SG&A) expenses part choice, which must be attributed to the trademark value; to execute this index optimization. To perform the comparative analysis of cross-correlation relationship between the intellectual property objects value and most widely used price-forming factors. To execute the got results interpretation; to execute the analysis of economic measurements reliability improving possibilities, performed by independent expert appraising/valuation methods, by its accuracy increasing. It means researching and determination the most suitable primary data indexes for the market value and depreciation/obsolescence dynamic time changes indexes of intangible assets special kind, such as trademark and goodwill. The general methodological base of the article is scientific and special for the subject sphere of knowledge methods of scientific cognition. The choice of methodological approaches is conditioned by the specific of the economic measurements which are executed by independent expert appraising/valuation methods. The research is grounded on mathematical simulation and mathematical statistic quantitative methods. Research methodology also envisages generalization of previous publications results from scientifically-research sources and open information Cross-correlation relationship between intellectual property objects value and its price-forming factors 89 reports about the enterprises economic indicators. Base principles of independent expert appraising/valuation made the general methodological basis of the article, in p","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123773216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Study of the current conditions and prospects of dairy production development in Ukraine","authors":"N. Kubrak, Biotechnologies, N. Kuzo, N. Kosar","doi":"10.23939/eem2019.01.104","DOIUrl":"https://doi.org/10.23939/eem2019.01.104","url":null,"abstract":"Analysis of marketing information conforms that the branch of milk production is of great importance in support of human balanced diet. Nowadays, Ukraine is a great producer of milk and takes the tenth position in the world rating of the largest producer countries. The aim of the article is to study peculiarities of development of the branch of dairy production in Ukraine under current conditions and in the future. To achieve the set goal, the authors of the work used the methods of comparison, statistical and system analysis, and forecasting based on trends. Basing on the analysis of secondary information it is argued that considerable reduction of milk production in Ukraine has lately caused reduction of the output of some kinds of dairy products. To estimate impact of the level of milk consumption and consumer price index on milk production in Ukraine, the authors of the research have developed a double-factor econometric model. According to the results of econometric modeling, it is determined that growth of consumption of milk and dairy products per 1 person in Ukraine by 1 % will cause increase of the output of milk by 1.327 %, while increase of the index of consumer prices for food products and soft drinks by 1 % will cause reduction of milk output by 0.255 %. A negative effect on development of the dairy market is done by deficiency of raw material and its low quality. It is determined that, according to expert estimates, Ukraine has great prospects in the field of dairy products export, and it is expected that until 2030, the world demand for dairy products will grow and it will be hardly satisfied by the principal countries, exporting those products. However, to increase export of their products, milk-processing enterprises of Ukraine should sufficiently improve parameters of dairy products quality. It is studied that growth of export of dairy products can result in deficiency of those products at the domestic market, because a considerable reduction of milk production in Ukraine has recently caused reduction of the output of some kinds of dairy products. Analysis of the market of dairy products also confirms that it experiences a severe competition and producers should actively introduce innovations in their marketing activity to be competitive. According to the research results, milk-processing enterprises can get competitive advantage due to introduction of advanced technologies, supply of new products at the market, production of organic products, opportunity of re-use of packaging, intensification of flexible pricing, expansion of the area of sale and attraction of new intermediaries, formation of consumers’ loyalty to the brand, choice of trade agents with the good image.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131301825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Marketing communications as a necessary prerequisite for efficient work of a philharmony","authors":"O. Karyy, K. Protsak, O. Prosovych","doi":"10.23939/eem2019.01.070","DOIUrl":"https://doi.org/10.23939/eem2019.01.070","url":null,"abstract":"The purpose of the article is to summarize the peculiarities of marketing communications in the field of culture and arts and philharmonic in particular, to consider the financial component of the activities of the philharmonic and to propose measures for its improvement. Analyze modern creative means and tools of communication marketing and adapt them for activities of philharmonic. The article investigates that organizations of the sphere of culture and arts and philharmonic society, in particular, operate in conditions of instability, great competition and uncertainty. Their success depends directly on the number of visitors. Therefore, marketing communications play an extremely important role in the life of cultural and arts organizations and the philharmonic. In general, the marketing of organizations of the socio-cultural sphere and the philharmonic, in particular, consists of the same components – good, price, place and promotion, but in the philharmonic they have their own specific, which is that the product can be divided into the main and the additional. It is also noted that the implementation of philharmonic events non-commercial and commercial marketing leads to the same effects – a high commercial outcome. The difficulty in promoting of philharmonic arts services is due to lack of funds for such events. In order to realize marketing measures of a flexible strategy of cultural and arts organization, it is proposed to implement the latest financial technologies – fundraising and crowdfunding. Elements of scientific novelty can see in construction of an algorithm of action in the application of fundraising, as well as in generalization of modern types of marketing communications tools for the philharmonic. The practical value of this study is to elaborate on the application of four possible to promote the future of the Philharmonic's concert, namely EventMarketing, Art-Marketing, Entertainment Marketing and Guerrilla Marketing. The advantages, disadvantages and costs of each of these promotion methods are outlined. The research found that Guerrilla marketing or Art-marketing is inappropriate due to its quot; aggressive" way of promoting and possible problems with obtaining permission, while Entertainment-marketing and Event marketing are recommended for use in the Philharmonic. Also the main stages of the use of Event-marketing are described in detail. It is recommended to borrow foreign experience. For the Philharmonic, it is suggested to use the experience of the world class chamber orchestra of Manchester Kamerata. This orchestra promotes its cultural product very flexible and attract the maximum number of viewers. Further research will address the more detailed study of the effectiveness of marketing activities of the cultural and arts organizations.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125820370","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The development of synergistic effect in the diversified company","authors":"V. Kozyk, K. Zalutska, V. Zalutsky","doi":"10.23939/eem2019.01.124","DOIUrl":"https://doi.org/10.23939/eem2019.01.124","url":null,"abstract":"","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"215 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130807009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Strategic planning of a city development on the results of the previous strategic plan of its development","authors":"O. Karyy, N. Hlynskyy, O. Girna","doi":"10.23939/eem2019.01.036","DOIUrl":"https://doi.org/10.23939/eem2019.01.036","url":null,"abstract":". The goal of the article is to study the practice of strategic management of the development of territorial communities in Ukraine and to formulate recommendations on the principles of updating long-term and medium-term priorities of local development on this basis. According to the analytical review and the results of empirical studies, the main types of possible reactions of local authorities to change have been substantiated, among which are singled out the following ones as disregard of changes, delay of reaction, symptomatic response (reaction), partial gradual changes, radical changes. The analysis of the historical background and substantial logic of strategic planning practice transformation were carried out at the municipal level. Estimation of the current state of strategic planning of social-economic development of cities in Ukraine was conducted; the factors of influence on the formation of methodology of strategic plan development, which were implemented in local conditions, were defined. Based on the critical analysis of the methodological tools of strategic management of local development it is proved that the time for which strategic planning of city development is done, irrespective of time frames it is determined, contradicts the assumption of immutability of key environmental factors. On the basis of this, the problem of updating key categories of a strategic plan as a document that plays a formalizing role in the management of socio-economic development of the city for the long term period is particularly important. On the analysis of the case of updating strategic plan of development of town Korosten it is shown that essential political, social, economic and demographic changes in Ukraine don’t allow to replicate the goals and directions of the development of self-governing territorial communities for a future period by establishing only new indicators and parameters. Consequently, it is necessary to review desirable trajectories of development as well as criteria on the basis of which evaluation of the success of this process will be made according to requirements of a changing external environment. It is found that the effectiveness of the implementation of the previously adopted strategic plan of local development is a prerequisite for awareness of the local community about the relevance of the development and adoption of a new strategic document for the next period of time. At same time it was found that the significant changes that have occurred not only in our country but the whole world for the past 5–10 years require a substantial rethinking of priorities virtually for all Ukrainian cities. It is proved that the development of a new strategic plan should be based on an assessment of the city progress on the basis of statistical indicators, on the level of achievement of planned in the previous strategic plan goals and evaluation of the city by its inhabitants and local entrepreneurs. It is simultaneously necessary pa","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123062278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Economic evaluation of administration systems in the context of management business processes reengineering","authors":"O. Kuzmin, V. Ovcharuk, V. Zhezhukha","doi":"10.23939/eem2019.01.001","DOIUrl":"https://doi.org/10.23939/eem2019.01.001","url":null,"abstract":"The article deals with the peculiarities of an economic evaluation of administrative systems in the context of management business processes reengineering. In particular, methodological approaches to the economic evaluation of such systems are described and characterized. It is concluded that under present conditions most of the projects on construction or improvement of administrative systems belong to the category of investment projects, which, accordingly, are related to investment costs. Consequently, this necessitates the implementation of commonly used in investment management methodical approaches for the economic evaluation of the investments’ efficiency in the administration systems. The main approaches to the economic evaluation of administrative systems in the frameworks of management business processes reengineering are outlined and characterized. They include traditional financial methods, probabilistic methods, qualitative analysis tools, financial, qualitative or combined models, portfolio analysis, budget approach, project approach. Thus, the traditional financial methods of the economic evaluation of the administration systems in the management of enterprises provide for the calculation of the payback period, the net present value, the internal or average rate of return, the profitability index, the level of investments’ return, etc. Among the methods and approaches to solving the problem, the estimated Total Cost of Ownership (TCO), IT Scorecard (consideration of customer projections, finance, processes and training and development in the frameworks of administrative processes in the enterprise and administration systems) on enterprise and administration systems), Activity Based Costing (ABC), Cost/Schedule Control Systems Criteria (C/SCSC), Applied Information Economics (AIE), Total Value of Opportunities (TVO), Total Economic Impact (TEI), Rapid Economic Justification (REJ), etc. The hypothesis about the influence of administrative systems on the resulting indicators of a business entity was confirmed based on the results of calculations. This problem has been solved using correlation-regression analysis. Net income from sales of products (which is known to be one of the most representative absolute indicators of the economic efficiency of production and economic activity of the enterprise) was selected as the resulting (or dependent) variable. Among the independent O. Kuzmin, V. Ovcharuk, V. Zhezhukha 2 variables (factor characteristics), the indicators of the level of administrative systems formation (R ) and the level of their stability (R ) were chosen to solve the problem. Appropriate calculations to verify the hypothesis were done for the activities of a number of domestic business entities.","PeriodicalId":124764,"journal":{"name":"Economics, Entrepreneurship, Management","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134647746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}