REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT最新文献

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THE CONCEPT OF RECEIVABLES AND SOME ISSUES OF ITS REGULATION 应收款的概念及其监管的若干问题
REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT Pub Date : 2022-08-11 DOI: 10.15802/rtem2021/261011
І. V. Lenko, А. Коliesnichenko
{"title":"THE CONCEPT OF RECEIVABLES AND SOME ISSUES OF ITS REGULATION","authors":"І. V. Lenko, А. Коliesnichenko","doi":"10.15802/rtem2021/261011","DOIUrl":"https://doi.org/10.15802/rtem2021/261011","url":null,"abstract":"The purpose is to substantiate the importance of receivables in the accounting system and the overall management process of the enterprise through the analysis of statistics, to reveal the essence of the concept of \"receivables\" in the regulatory and scientific literature, to assess approaches to determining its role in economic relations between economic entities as well as the selection of prerequisites for optimizing entitlements with debtors as an effective tool for ensuring a quality management system. Method. The theoretical and methodological basis of the study is the theory of state regulation, institutional theory, as well as methods of generalization, analysis and systems approach. The information and analytical base was formed as a result of elaboration of legislative acts of Ukraine, statistical and analytical reviews on the dynamics of changes in receivables of Ukrainian enterprises, scientific papers and publications. Results. As a result of the study we can conclude that the analysis of different interpretations and approaches to defining the concept of receivables, covered in the economic literature, the characteristics and degree of its regulation in accordance with the existing legal framework, the allocation of prerequisites receivables contributes to effective management, strengthening control over the implementation of payments, providing the necessary level of liquidity and solvency of the enterprise. The practical significance lies in the possibility of strengthening competitive advantages of the entity through the allocation of approaches to defining the essence of the concept of \"receivables\" and just if eying the role of this object of accounting in ensuring the solvency and financial stability of the enterprise. This, in turn, will bring to a qualitatively new level the process of systematization of internal and external factors, will improve the automation of accounting and improve the payment discipline of a particular entity.","PeriodicalId":177037,"journal":{"name":"REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116841301","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}
引用次数: 0
ORGANIZATIONAL AND PRAVOVOY YNSTRUMENTARYY SBALANSYROVANYYA OXEN HEADS OF STATE FIRST OBSCHESTVENNOSTY C OPINION - IMPROVEMENT NEOBHODYMY COMPONENT SYSTEM CONTROLLER STATE-OWNED (Organizational and legal moment obschestvennosty attend a state control) 组织与政策工具国家元首首次公开公开意见改进新体制组成部分系统控制者国有的(组织与法律时刻公开公开参加国家控制)
REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT Pub Date : 2022-08-11 DOI: 10.15802/rtem2021/261149
B. Andrushkiv, L. Golovkova, N. Kyrych, O. Pohajdak, R. Sherstiuk, Z. Bezkorovainyi, K. Хannuf
{"title":"ORGANIZATIONAL AND PRAVOVOY YNSTRUMENTARYY SBALANSYROVANYYA OXEN HEADS OF STATE FIRST OBSCHESTVENNOSTY C OPINION - IMPROVEMENT NEOBHODYMY COMPONENT SYSTEM CONTROLLER STATE-OWNED (Organizational and legal moment obschestvennosty attend a state control)","authors":"B. Andrushkiv, L. Golovkova, N. Kyrych, O. Pohajdak, R. Sherstiuk, Z. Bezkorovainyi, K. Хannuf","doi":"10.15802/rtem2021/261149","DOIUrl":"https://doi.org/10.15802/rtem2021/261149","url":null,"abstract":"Goal. The article raises the issue of improving public administration in the context of permanent reform of post-totalitarian society. The interrelation of the use of public initiative in this process with the efficiency of public administration, rational use of resources, the upward development of society is revealed. Results. Based on the results of public opinion polls and available publications, proposals have been made to identify areas for management improvement. The nature of miscalculations and the growth of possible losses from low responsibility for unprofessional decisions or its absence in managers are considered. Examples of possible positive changes in the sphere of governance as a result of balancing both the will of the First Persons of the State with public opinion and at the grassroots levels of government, elimination of miscalculations in the national economy and development of society and the state as a whole are given. Scientific novelty. The legal and legislative reasons for the lack of responsibility for the results of management and ways and methods of its provision are substantiated. The principles which, having projected on any branch of national economy or in the regional plan will allow, to strengthen responsibility for the accepted decisions and thus to provide increase of efficiency of management are offered. Recommendations for support along with the concept of responsibility, organizational and legal mechanisms for balancing the will of the first head with public opinion at all management levels from business leaders to the First Head of the State level, the formation of a code of morality, etc. The practical significance of the creative idea lies in the wide possibilities of using the proposed developments and proposals in this area in practical management. When making adjustments to the charter of the enterprise, industry or other economic and state formation, and the code of conduct for civil servants, managers, ordinary workers, entrepreneurs, owners, will create a favorable, creative climate on the ground and ensure stability in society.","PeriodicalId":177037,"journal":{"name":"REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131361234","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}
引用次数: 0
FACTORS OF INFLUENCE ON THE SYSTEM OF MANAGEMENT OF SOCIO-ECONOMIC DEVELOPMENT OF THE REGIONS OF UKRAINE 影响乌克兰各地区社会经济发展管理制度的因素
REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT Pub Date : 2022-08-11 DOI: 10.15802/rtem2021/260915
L. Dobryk, L. Korenyuk, M. Rudenko, V. Zheleznyak
{"title":"FACTORS OF INFLUENCE ON THE SYSTEM OF MANAGEMENT OF SOCIO-ECONOMIC DEVELOPMENT OF THE REGIONS OF UKRAINE","authors":"L. Dobryk, L. Korenyuk, M. Rudenko, V. Zheleznyak","doi":"10.15802/rtem2021/260915","DOIUrl":"https://doi.org/10.15802/rtem2021/260915","url":null,"abstract":"The purpose. The purpose of the study is to determine the factors of influence on the management system of the socio-economic development of the country's regions, their classification by the target priorities of regional development under the influence of the integration processes of Ukraine's entry into the European community. Methodology. The study is based on the use of general scientific and special methods. In the course of work, theoretical and empirical methods, economic, statistical research methods, a comparison method, strategic management methods, a systematic approach and analysis were used. Functional and structural modeling made it possible to conclude the general functions of the development efficiency of regional socio-economic systems as an important component of strategic programs for regional development. The results. According to the results of the research, a conceptual approach to the formation of a system (set) of target priorities is proposed, which is based on the principles of state regional policy and proves the need to take into account the goals and directions of development of the system of management of socio-economic development of regions. A scheme of implementation of this approach by creating effective mechanisms of the system of regional governance is proposed, which will ensure the balance of levels of social, economic and ecological development of the territories of the individual region of the state, and contribute to the fulfillment of the objectives of the internal policy of Ukraine in the field of local self-government development.","PeriodicalId":177037,"journal":{"name":"REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133009408","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}
引用次数: 0
USING ECONOMIC AND MATHEMATICAL MODELING TO OPTIMIZE BUSINESS PROCESSES OF ORGANIZATIONS 使用经济和数学模型来优化组织的业务流程
REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT Pub Date : 2022-08-11 DOI: 10.15802/rtem2021/243563
N. Stebliuk, N. Volosova
{"title":"USING ECONOMIC AND MATHEMATICAL MODELING TO OPTIMIZE BUSINESS PROCESSES OF ORGANIZATIONS","authors":"N. Stebliuk, N. Volosova","doi":"10.15802/rtem2021/243563","DOIUrl":"https://doi.org/10.15802/rtem2021/243563","url":null,"abstract":"The purpose. The purpose of the work is a theoretical justification and practical recommendations for the use of mathematical apparatus to formalize the business processes of higher education institutions, which will identify and use competitive advantages to make management decisions about the need for possible changes in their activities. Methods.. During the study, methods of systematic analysis and logical generalizations, statistical and comparative analysis were used; marketing tools for assessing the competitiveness of organizations; principles of the theory of system constraints and the apparatus of fuzzy set theory for determining the optimal development scenario for higher education institutions. The Results. The obtained development scenarios for higher education institutions with the help of mathematical modeling allow to better understand the process technology and determine the algorithm of the next steps required to implement the desired scenario. Scientific novelty of the obtained results is to formalize the business processes of organizations in the form of economic and mathematical models. At each stage, different methods can be used depending on the objectives of a particular study, system or object, to create the value of educational services and meet the needs of consumers. The practical significance In the practical activities of educational organizations it is necessary to apply the following types of business processes: basic, supporting, auxiliary, which consist of interrelated operations, for which economic and mathematical methods are described, the nature of input and output information.  ","PeriodicalId":177037,"journal":{"name":"REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124389658","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}
引用次数: 0
EVOLUTION OF CONCEPTUAL UNDERSTANDING OF ENTREPRENEURSHIP: FROM MARKET ORIGINS TO INCLUSIVE SOCIETY 创业概念理解的演变:从市场起源到包容性社会
REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT Pub Date : 2022-08-11 DOI: 10.15802/rtem2021/244228
T. Artomova, V. Petrenko
{"title":"EVOLUTION OF CONCEPTUAL UNDERSTANDING OF ENTREPRENEURSHIP: FROM MARKET ORIGINS TO INCLUSIVE SOCIETY","authors":"T. Artomova, V. Petrenko","doi":"10.15802/rtem2021/244228","DOIUrl":"https://doi.org/10.15802/rtem2021/244228","url":null,"abstract":"The article considers the genesis of conceptual approaches to the definition of entrepreneurship from the period of emergence of market relations to the present. Features of transformation of business activity in the conditions of inclusive economy are reflected. The aim is to systematize theoretical approaches of clarification of the nature of entrepreneurship and determine the essence of inclusive economy as a form of application of entrepreneurial skills. Method. The key provisions of the classical heritage of philosophy, political economy, business theory and the system of scientific management serve as the methodological basis. The following methods were used during reserach: dialectics, analysis and synthesis, generalization, comparison and systematization. Results. The conducted research helped to organize scientific approaches to the conceptual understanding of the content of entrepreneurship and to clarify the subtleties of its modern transformation by usage of appropriate methodological tools. It is of practical importance for systematization of the views of economists on the nature of entrepreneurship from the age of formation of market relations to the present. This will stimulate the activization of research programs geared towards revelation of the patterns of formation of inclusive economy in Ukraine as a novel business environment.","PeriodicalId":177037,"journal":{"name":"REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128891234","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}
引用次数: 0
MANAGEMENT OF COMMUNICATION PROCESSES OF ENTERPRISES IN MODERN CONDITIONS: MOTIVATIONAL ASPECTS OF INTERACTION WITH CONSUMERS 现代条件下企业沟通过程的管理:与消费者互动的动机方面
REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT Pub Date : 2022-08-11 DOI: 10.15802/rtem2021/259417
L. Sadula, A. Velychko, L. Dobryk
{"title":"MANAGEMENT OF COMMUNICATION PROCESSES OF ENTERPRISES IN MODERN CONDITIONS: MOTIVATIONAL ASPECTS OF INTERACTION WITH CONSUMERS","authors":"L. Sadula, A. Velychko, L. Dobryk","doi":"10.15802/rtem2021/259417","DOIUrl":"https://doi.org/10.15802/rtem2021/259417","url":null,"abstract":"Purpose. The purpose of scientific work is to study the communicative processes of enterprises in modern conditions, taking into account the motivational aspects of interaction with consumers and change their behavior in the market of goods and services. To offer perspective directions of cooperation of enterprises with consumers of goods and services in modern conditions of market development and means of their achievement. Method. The methodological basis of the research is the scientific work of foreign and domestic authors on this issue, materials of the State Statistics Service of Ukraine, the Ministry of Finance of Ukraine, and other information available from official sites. The authors believe that the motivational aspects of interaction with consumers on goods or services of enterprises, in modern conditions of development of the national economy, under the influence of different factors, can be activated because of their motivation. Results. The article examined the essence of the communication processes of enterprises, the general value for consumers, the aggregate flow for them and the total costs that allow them to make a comparison and make a final decision on the purchase of goods or services. The authors proposed basic conceptual principles that will influence the motivation of consumers to buy certain goods or services of enterprises and means of their achievement. This will create new opportunities for more successful interaction between enterprises and consumers, increase their satisfaction, combine the objectives of economic behavior of market participants of goods and services, and reduce risks for participants of such processes. Scientific novelty. The authors have proved that in the current economic conditions consumer behavior will become evolutionary. Enterprises should take into account different aspects of such evolution, including motivational aspects. The article proposes a number of practical measures and means of their achievement for practical implementation by enterprises. Practical importance. Implementation of perspective directions of cooperation of enterprises with consumers of goods and services offered by authors in practical activity in modern conditions of market development and means of their achievement - will increase volume of sales of goods and services, will activate market demand, will provide innovation development of enterprises, better balance interaction of market participants, increase level of satisfaction of consumers etc.","PeriodicalId":177037,"journal":{"name":"REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121640224","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}
引用次数: 0
“GREENING” AND INTELLECTUALIZATION OF TRANSPORT IN THE CONTEXT OF ENSURING ECONOMIC SECURITY OF TRANSPORTATION ENTERPRISE 在确保运输企业经济安全的背景下,实现交通运输的“绿色化”和智能化
REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT Pub Date : 2022-08-11 DOI: 10.15802/rtem2021/243559
N. Oliinyk, S. Makarenko, Ihor Zhytchenko
{"title":"“GREENING” AND INTELLECTUALIZATION OF TRANSPORT IN THE CONTEXT OF ENSURING ECONOMIC SECURITY OF TRANSPORTATION ENTERPRISE","authors":"N. Oliinyk, S. Makarenko, Ihor Zhytchenko","doi":"10.15802/rtem2021/243559","DOIUrl":"https://doi.org/10.15802/rtem2021/243559","url":null,"abstract":"Goal. The purpose of the article is to substantiate the necessity of “greening” and intellectualization of transport for ensuring the economic security of transportation enterprises. Method. This paper uses the following research methods: dialectical method, systematic approach, comparative and economic analysis, and models of discriminative analysis (five-factor model of E. Altman, Konan Golder’s model, and Lis’s model). Results. The research on the foreign experience with “greening” and intellectualization of the transport system has shown that developed EU countries are actively investing in “green” transport with the goal of minimizing adverse effects on the environment. There are systemic principles of government stimulus for “greening” the transport, which are used in different countries. It is concluded that some countries use methods of fiscal stimuli and direct subsidies for the popularization of “green transport”. It is concluded that “greening” and intellectualizing the transport have drastic ecological and economic advantages, hence they are the focus areas of transport infrastructure development. The diagnostics of economic security of urban Municipal enterprise “Khersonelectrotrans” are concluded by utilizing the following models of discriminative analysis: five-factor model of determining the Z index (E. Altman’s model); Konan Golder’s model; Lis’ model. The results illustrate a high probability of bankruptcy for urban Municipal enterprise “Khersonelectrotrans”. It is determined that ensuring the economic security of the enterprise is impossible without launching an innovative investment plan and a radical increase in investments for an innovative development. Practical importance. The proposed method is to determine economically justified tariffs on the services of urban enterprises that provide electric transport. This will ensure adequate financing for systemic modernization of these enterprises, resulting in “greening” and intellectualization of transport and increased quality of transport services.","PeriodicalId":177037,"journal":{"name":"REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126589776","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}
引用次数: 0
FORMATION OF A COMPLETE CONCEPT OF BALANCED DEVELOPMENT OF THE POTENTIAL OF THE TOURIST INDUSTRY OF THE REGIONS OF UKRAINE 形成平衡发展乌克兰各地区旅游业潜力的完整概念
REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT Pub Date : 2022-08-11 DOI: 10.15802/rtem2021/243761
L. Golovkova, Y. Yukhnovskaya
{"title":"FORMATION OF A COMPLETE CONCEPT OF BALANCED DEVELOPMENT OF THE POTENTIAL OF THE TOURIST INDUSTRY OF THE REGIONS OF UKRAINE","authors":"L. Golovkova, Y. Yukhnovskaya","doi":"10.15802/rtem2021/243761","DOIUrl":"https://doi.org/10.15802/rtem2021/243761","url":null,"abstract":"The article proposes and substantiates a holistic concept of balanced development of the potential of the tourism industry. This concept is based on the methodology of marginalism and the philosophy of positivism, hedonism and utilitarianism and consists of a set of sequential and logical stages. The concept covers economic activities related to the balancing of market activities and non-market activities at different levels of government and non-government. The authors of the article determined the classification of parameters that affect the balance of development of the potential of the tourism industry in the regions of Ukraine, working from the outside, as well as certain internal factors formed within the region itself. The most important classification feature of the parameters for the balanced development of the potential of the tourism industry of the regions and the country is the relationship of structural elements (tourist centers, tourist areas, etc.). This study defines the formation of new opportunities and benefits with a balanced development of the potential of the tourism industry as a result of participation in the cluster.","PeriodicalId":177037,"journal":{"name":"REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127712206","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}
引用次数: 0
IMPLEMENTATION SPECIFICS OF THE LEAN-MANAGEMENT CONCEPT AT THE METALLURGICAL ENTERPRISE 精益管理理念在冶金企业的实施细节
REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT Pub Date : 2022-08-11 DOI: 10.15802/rtem2021/260593
O. Ryzhenko
{"title":"IMPLEMENTATION SPECIFICS OF THE LEAN-MANAGEMENT CONCEPT AT THE METALLURGICAL ENTERPRISE","authors":"O. Ryzhenko","doi":"10.15802/rtem2021/260593","DOIUrl":"https://doi.org/10.15802/rtem2021/260593","url":null,"abstract":"The purpose. The paper considers the concept of lean management as a modern tool of technological, production and management systems. Generalized ways and means of eliminating the main types of losses that exist in enterprises. Methods. Methods of formal and dialectical logic were used on the basis of critical analysis of the situation of domestic and foreign researchers who studied the relevant aspects of the implementation and use of lean production tools in operational management. Methods of scientific abstraction, induction and deduction were used to clarify the category under study and to form scientific-theoretical and practical bases for studying the effectiveness of the implemented system. The results. The construction of modern production and management systems based on the tools of lean production is considered. The practical experience of implementing the concept of lean production at a metallurgical enterprise is presented. The introduction of the concept of lean production in general and its individual tools for the development of individual systems has led to increased efficiency of the enterprise. The author emphasize that solving the problem of improving the efficiency of enterprises is relevant to modern Ukrainian enterprises, because of the concept of lean production helps to optimize processes at the enterprise without incurring additional costs.","PeriodicalId":177037,"journal":{"name":"REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132953698","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}
引用次数: 1
ESSENCE, SOURCES OF FORMATION AND PROFIT DISTRIBUTION MECHANISM OF THE TOURIST ENTERPRISE 旅游企业的本质、形成来源及利润分配机制
REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT Pub Date : 2022-08-11 DOI: 10.15802/rtem2021/261076
O. Bairachna
{"title":"ESSENCE, SOURCES OF FORMATION AND PROFIT DISTRIBUTION MECHANISM OF THE TOURIST ENTERPRISE","authors":"O. Bairachna","doi":"10.15802/rtem2021/261076","DOIUrl":"https://doi.org/10.15802/rtem2021/261076","url":null,"abstract":"Goal. The article is devoted to the analysis of profitability of activity of the enterprise of the tourist industry. The mechanism of formation of net profit of a tourist business entity and ways to increase it are considered. The essence of economic efficiency and economic effect in tourist activity is revealed. The concept of \"profitability\" is defined, the indicators of profitability of the tourist entity, the order of their calculation are considered. The basic provisions of efficiency of activity of the tourist enterprises are defined. Method. The research consisted of a systematic approach, a method of economic analysis and economic modeling, methods that are accepted in the theory of decision making. The method of logical generalization and complex approach was used to form conclusions and recommendations. Results. The article analyzes the peculiarities of the efficiency of tourism entities. The problematic aspects are considered, the solution of which could in the future improve the activity of the tourist industry in the country due to the influence on tourist firms and related enterprises. Factors influencing the level of profitability are outlined and ways to increase it are suggested. It was found that the tourism company is much more successful in overcoming the crisis with a high potential for profit generation. Scientific novelty. It is revealed that the efficiency of the tourist enterprise is reflected in the achieved financial results. An important element of the management of a tourism entity is the assessment and analysis of financial condition and financial stability. An improved author's approach to the use of economic indicators is presented, using a regularity that changes in one of the indicators lead to changes in other indicators. Practical significance. The significance of the study is to identify the dynamics and factors influencing the formation of financial results of the tourist enterprise, in order to ensure its sustainable development and increase competitiveness in the current economic environment of Ukraine. The results of the study on the formation and distribution of profits of a tourism enterprise can be used by public authorities to develop specific measures for the development of tourism activities in the planning of structural changes and institutional reforms in the domestic market.","PeriodicalId":177037,"journal":{"name":"REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT","volume":"18 1-2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132781370","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}
引用次数: 0
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