Actual Problems of Economics最新文献

{"title":"STRATEGIC PLANNING OF STATE-OWNED ENTERPRISES: THE EXPERIENCE OF THE REPUBLIC OF KAZAKHSTAN","authors":"Halyna Fyliuk, Lyazat Zhumankulova","doi":"10.32752/1993-6788-2023-1-264-112-122","DOIUrl":"https://doi.org/10.32752/1993-6788-2023-1-264-112-122","url":null,"abstract":"The article explores contrasting perspectives on the effectiveness of state ownership. It provides a comparative analysis of state-owned and private enterprises. It argues that one of the most important instruments for ensuring the efficiency, control, and transparency of state-owned enterprises is strategic planning. The essential characteristics of the core principles on which the strategic planning of state companies should be based are presented. The article identifies specific features and challenges of strategic planning in the Republic of Kazakhstan concerning the activities of state enterprises and formulates recommendations for its improvement","PeriodicalId":488521,"journal":{"name":"Actual Problems of Economics","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135194228","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":"DEVELOPMENT OF THE FINANCIAL POTENTIAL OF THE HOSPITALITY INDUSTRY INSTITUTION","authors":"Olena Yudina, Nataliia Stebliuk, Nataliia Nebaba, Valeriy Shevchenko, Darya Lytvynenko","doi":"10.32752/1993-6788-2023-1-263-79-89","DOIUrl":"https://doi.org/10.32752/1993-6788-2023-1-263-79-89","url":null,"abstract":"The article examines the estimated indicators of the financial potential of the hospitality industry establishment. They include a set of financial resources, which constitute the sum of income and receipts for carrying out financial and economic activities. It is emphasized that, according to the company's financial statements, financial resources include revenue from sales, income from other activities, and the amount of passive capital or source capital. It was determined that financial resources are the material carrier of the system of economic relations. They form the financial potential and ensure the maximization of the financial result of the enterprise by directing them to the implementation of investment projects. This, in turn, contributes to the development of financial potential due to the net cash flows and income generated by these projects. Problems have been identified in the functioning of the \"Green Grove\" glamping site, which are connected with the limited number of places for accommodation and the lack of organized food for consumers. The directions for improving the activities of the glamping \"Green Grove\" have been determined, which include increasing the number of beds and seats by installing an additional glamping and opening a new functional unit for the provision of food services not only to guests living in the glamping, but also to visitors during the organization of daily service. An investment project for the development and improvement of the hospitality industry establishment was developed, and its financial and economic justification was carried out. The material and technical equipment of the additional glamping and the functional unit for the provision of food services has been calculated. The amount and structure of current expenses, as well as income and profit of the glamping \"Green Forest\" according to the investment project have been determined. The payback period of the project, the marginal profit, the marginal profit coefficient, and the critical volume of sales were calculated.","PeriodicalId":488521,"journal":{"name":"Actual Problems of Economics","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135563417","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":"QUALITY MANAGEMENT OF BUSINESS PROCESSES AT ENTERPRISES","authors":"Inna Riepina, Mariia Tepliuk","doi":"10.32752/1993-6788-2023-1-263-65-72","DOIUrl":"https://doi.org/10.32752/1993-6788-2023-1-263-65-72","url":null,"abstract":"This article addresses a crucial aspect of modern management - the quality management of business processes. It emphasizes the need for a systematic and effective approach to managing all aspects of an enterprise, including its business processes, in a constantly changing and highly competitive business environment. The article explores contemporary approaches to business process management, with a focus on a systemic approach to organizing and optimizing processes. These approaches take into account not only technical aspects but also quality management issues. The concept of \"quality management of business processes\" is thoroughly examined, encompassing a set of properties and characteristics related to interconnected activities that transform resources to deliver a final product or service. The article highlights the importance of combining technologicaland managerial aspects while formulating goals and allocating resources necessary for the execution of business processes. Optimization of processes becomes essential, especially when performance indicators do not meet the predefined standards. Furthermore, it acknowledges the potential to achieve superior results through efficient resource utilization and alignment of all aspects of enterprise functioning, including business process management systems, with the demands of external consumers. The implementation of a quality management system for business processes at various levels of an enterprise is demonstrated to help organizations improve their efficiency and adapt to changes in the business environment. It is argued that quality management of business processes is an indispensable component of modern management, aiding enterprises in achieving success and stability amidst constant change and fierce competition.","PeriodicalId":488521,"journal":{"name":"Actual Problems of Economics","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135516179","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":"ВАРІАТИВНІСТЬ УПРАВЛІНСЬКИХ КОМПЕТЕНТНОСТЕЙ З ПОЗИЦІЙ ІННОВАЦІЙНОГО ПІДПРИЄМНИЦТВА","authors":"Sergii Ierokhin, Iryna Shtuler, Serhii Voytovych","doi":"10.32752/1993-6788-2023-1-263-73-78","DOIUrl":"https://doi.org/10.32752/1993-6788-2023-1-263-73-78","url":null,"abstract":"The article is devoted to the study of the variability of managerial competencies from the standpoint of innovative entrepreneurship. In the conditions of innovative changes, the long-term sustainable development of a country or an enterprise will increasingly depend on the overall leadership and managerial competence of appointed or elected specialists. It has been proven that human capital is today considered a crucial element necessary for the success of entrepreneurial activity. Human resource management can be understood as a set of methodologies and a set of solutions, the task of which is the effective management and development of human potential in such a way as to ensure the fulfillment of the organization's goals, its longterm development perspective, and at the same time, the needs and goals of employees are provided. Human resources management is the field of activity that allows for the variability of managerial competencies. The article established that intellectual capital is a set of economic relations between stakeholders and proposed to divide intellectual capital into the following components: human capital, relationship capital, structural capital. It is proven that from the standpoint of innovative entrepreneurship, human resource management involves constant changes in the set of managerial competencies and should be considered as an integral and relatively independent subsystem of enterprise management. In modern conditions, entrepreneurship is constantly searching for competent and motivated employees, which requires innovative approaches to their solution. The model of the variability of managerial competencies is proposed in the article. Tools are proposed that can be combined and used, providing variability in innovative entrepreneurship. It was noted that training and expansion of managerial competencies should be a reflection of the personnel strategy of entrepreneurship. Variability of managerial competences provides an answer to the current and future needs of entrepreneurship, and the applied innovative approaches will contribute to their spread.","PeriodicalId":488521,"journal":{"name":"Actual Problems of Economics","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135563048","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":"SMART ECONOMY AND DEVELOPMENT OF CITIES AND REGIONS IN THE CONDITIONS OF MODERN CHALLENGES","authors":"Valeriia Kostynets, Yuliia Kostynets","doi":"10.32752/1993-6788-2023-1-262-41-46","DOIUrl":"https://doi.org/10.32752/1993-6788-2023-1-262-41-46","url":null,"abstract":"The article is devoted to the analysis and determination of the development prospects of cities and regions based on the smart economy and in the conditions of modern challenges. The authors summarized scientific approaches to the essence of \"smart cities\" and \"smart regions\". The authors pay special attention to the analysis of foreign experience, in particular Poland, regarding the experience of the development of the information society with the aim of further development of smart cities and regions","PeriodicalId":488521,"journal":{"name":"Actual Problems of Economics","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135772472","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":"FORMATION OF AUDIT DOCUMENTATION IN THE DIGITALIZATION CONDITIONS","authors":"Wasyl Rudnytskyi","doi":"10.32752/1993-6788-2023-1-262-58-63","DOIUrl":"https://doi.org/10.32752/1993-6788-2023-1-262-58-63","url":null,"abstract":"The purpose of the article is to analyze the impact of digitalization on the formation of audit documentation. During the research, the essence of the term \"digitalization\" was defined. Based on the results of this, functions of digitalization of audit documentation were formed. Three key digital technologies are identified and their influence on the formation of audit documentation is analyzed. It was determined that digitization accelerates the processing of large data sets, generates audit results faster, ensures the accuracy of calculations in working documents, contributes to the high-quality design of audit documentation, ensures safe storage, allows simultaneous work with the documents of several auditors, and facilitates the prompt verification of audit documentation. However, the implementation of digitalization requires financial, human and time costs from the subject of audit activity.","PeriodicalId":488521,"journal":{"name":"Actual Problems of Economics","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135773169","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":"LOGISTICS GOVERNANCE OF STRUCTURAL AND FUNCTIONAL ASPECTS OF INTEGRATED SUPPLY CHAIN DEVELOPMENT","authors":"Zhang Min","doi":"10.32752/1993-6788-2023-1-262-47-57","DOIUrl":"https://doi.org/10.32752/1993-6788-2023-1-262-47-57","url":null,"abstract":"This research presents a theoretical justification and offers guidelines about the organization of logistical oversight concerning the structural-functional aspects of managing the evolution of integrated supply chains. The study demonstrates that the preconditions for logistically organizing these structural-functional and dynamic management aspects of functioning and growing integrated supply chains are marked by an exceptionally high level of diversity in key influencing factors. This diversity is further compounded by heterogeneity and conflicting interests of the involved stakeholders, necessitating the creation of a dual-loop mechanism for supply chain logistical management. The viability of establishing a logistics governance system based on the organizational forms of integrated supply chains is argued. Such a system mandates adherence to differentiated requirements concerning the structural organization and dynamic regulation of economic collaboration. The research identifies that deepening integration among supply chain participants while expanding competitive development prospects for such enterprises introduces emergent risks to their effective business operations. It is ascertained that the economic justification for enhancing cooperation and scaling partnership relations is directly contingent upon the capability of the partnership participants to align and balance the intricate web of economic ties within the supply chain. This is based on devising an appropriately complex management mechanism for the developed supply chain. Establishing a distinct functional set of managerial tasks associated with logistics governance as a foundation to ensure consistency and coordinated actions in organizing the flow-process interaction of partnership entities facilitates the institutional anchoring of organizational practices in guiding the growth of integrated supply chains. The study concludes with a summarization of characteristics defining the formation of a logistics governance system for organizing integrated supply chains","PeriodicalId":488521,"journal":{"name":"Actual Problems of Economics","volume":"478 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135772473","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":"INTERNAL CONTROL OVER THE COMPANY'S FINANCIAL STATEMENTS REGARDING PAYROLL SETTLEMENTS","authors":"Yurii Cherednichenko, Dmytro Shkvara","doi":"10.32752/1993-6788-2023-1-262-64-70","DOIUrl":"https://doi.org/10.32752/1993-6788-2023-1-262-64-70","url":null,"abstract":"The article is devoted to the study of internal control procedures over the financial statements of an enterprise regarding payroll. It is established that internal control over financial reporting on payroll is necessary in order to avoid future violations of labor and accounting legislation. The main tasks of internal control over financial reporting on payroll are highlighted. The basic attributes and operations of internal control over financial reporting on payroll are highlighted. On the basis of generalized information on the results of internal control over the financial statements of the enterprise on payroll, a linear algorithm for conducting internal control over the financial statements of the enterprise on payroll is presented. Typical mistakes that arise in the implementation of internal control over the financial statements of an enterprise regarding payroll settlements are highlighted. Ways to solve the problems of internal control over financial reporting on payroll at the enterprise level are systematized and presented.","PeriodicalId":488521,"journal":{"name":"Actual Problems of Economics","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135773171","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":"APPLICATION OF DIGITAL ENTREPRENEURSHIP PLATFORMS IN SMALL AND MEDIUM-SIZED BUSINESSES","authors":"Vladyslav Mitsa, Ihor Lyakh","doi":"10.32752/1993-6788-2023-1-262-6-11","DOIUrl":"https://doi.org/10.32752/1993-6788-2023-1-262-6-11","url":null,"abstract":"In modern conditions of development, digital platforms in small and medium-sized businesses began to be widely used during the development of Industry-4.0 globalization. Modern studies define digital platforms as an electronic environment that includes a general set (list) of goods and services with a corresponding digital configuration. Examples of digital platforms are: digital music platform \"Spotify\" or \"iTunes\", digital movie platform \"Netflix\", etc. The article established that from the point of view of the economy, digital platforms are auxiliary electronic environments (markets) on which sellers and buyers buy and sell goods. And digital entrepreneurship is also considered as the process of creating a new Internet business. In the process of research, it was established that thanks to the spread of digital platforms, entrepreneurs have opportunities to stimulate innovation to create new products or services. In the framework of Industry 4.0, globalization and digitalization have created some benefits for participants based on digital platforms. First of all, through digital platforms, manufacturers can assess buyers and end consumers without going through intermediaries. Also, digital platforms allow sellers to display their products in virtual shopping centers through a website, and consumers can view product information at a time and place convenient for them. It has been proven that small and medium-sized enterprises are one of the main engines of the modern economy, which contribute to the development of the country's economy, the creation of income, employment and innovation in various fields. Small and medium-sized enterprises are the key to economic growth and market competition in most developed economies due to their flexibility and ability to innovate. According to the results of the conducted research, it is confirmed that the use of digital tools and platforms helps small and medium-sized businesses to determine the right direction for improving the efficiency of small and medium-sized enterprises within the framework of Industry 4.0 and digitalization trends. After all, the activity of small and medium-sized business enterprises directly affects the total GDP of the country. Thus, the subject of further research is the study of factors that can increase the productivity of small and medium-sized business enterprises, which is important in determining the directions of the future development of small and medium-sized business enterprises. In addition, within the framework of Industry-4.0. SMEs must take advantage of globalization and digitalization to perform better and achieve greater competitive advantages.","PeriodicalId":488521,"journal":{"name":"Actual Problems of Economics","volume":"326 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135671932","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":"MODERN ECONOMETRIC APPROACHES OF MACHINE LEARNING IN THE SIMULATION OF FACTORS INFLUENCING LOCAL BUDGET EXPENDITURES","authors":"Yurii Puhach","doi":"10.32752/1993-6788-2023-1-261-67-74","DOIUrl":"https://doi.org/10.32752/1993-6788-2023-1-261-67-74","url":null,"abstract":"The article proposes to expand approaches to planning and budgeting processes. Machine learning technologies were used based on the intelligent gradient boosting algorithm of decision trees (XGBoost Tree). Reliable estimates of expenditures provided a connection between different socio-economic characteristics of regions and made it possible to predict the level of influence of factors on the expenditures of local budgets.","PeriodicalId":488521,"journal":{"name":"Actual Problems of Economics","volume":"478 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135532189","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}