Introduction. The efficiency of operational activity is a necessary condition for ensuring the sustainable economic development of trade enterprises. Therefore, the search for and implementation of innovative technologies for managing this activity is a priority task for the enterprise management. Problem. The consequences of COVID-19 and Russian military aggression have made traditional systems for managing the operational activities of trade enterprises ineffective. The problem of adapting enterprise management to new economic conditions is crucial today. The aim of the article is to substantiate the theoretical foundations of process-oriented controlling of the operational activities. Methods. The following methods of scientific knowledge are used: analysis and synthesis, deduction and induction, generalization. Results. The content and main tasks of process-oriented controlling of the operational activity of a trade enterprise are formulated. The model of operational business processes of the upper level of the trade enterprise is presented, the principles of formation of target indicators of management of operational business processes are defined, and approaches to the formation of a system of centers of financial responsibility for trade enterprises of different sizes and different basic organizational management structures are formulated. Conclusions. The implementation of the technology of controlling operational activities based on a process-oriented approach allows to quickly adapt the management system of the enterprise to new business conditions.
The paper aims to analyze the approaches to capital formation of Ukrainian utility enterprises, identify their impact on the financial results of entities and formulate recommendations to ensure the efficiency of utility enterprises. The methodological basis of the study is comparative analysis, theoretical studies, statistical information, analytical data prepared by governmental and non-governmental bodies, the best practices. In the course of the research were collected and processed empirical data of 30 utility enterprises from 11 regions of Ukraine with different economic, demographic, climatic and administrative conditions. The conducted research confirms that the capital invested in the municipal enterprises does not increase their efficiency. Funding from a municipal budget without disclosure of the criteria for providing such resources does not enlarge the profitability of utility enterprises and often used to cover their losses, which lead to capital disruption. In order to increase the efficiency of utility enterprises and the fair distribution of municipal budget funds it was proposed to introduce the disclosure of additional information about capital formation; to strengthen the managers’ responsibility for the quality of publishing information with the introduction of special KPIs; and to conduct financial and performance audit, including in terms of capital formation.
Purpose. To create management algorithms for the enterprises capital structure and mathematical formalization of optimization of this structure. To investigate the dynamics of changes in the share of profitable enterprises to assess, analyze and forecast changes in the capital structure of homogeneous groups of enterprises. Methodology. Both empirical and theoretical methods of cognition are used to conduct the research. Methods of scientific observation and comparison are used to form the topic of scientific work, goals and objectives of the study. Methods of analysis and synthesis, induction and deduction, abstraction are used to determine the essential features of capital structure management. Methods of system structuring and modeling are used to create a mathematical model. The analogy method is used to find the weight factor of the objective function. The axiomatic method and the method of convergence from the abstract to the concrete were used for the practical application of the mathematical model, in particular, to analyze the dynamic index of related companies, stratified by size, industry, and so on. Findings. The dynamics of the preconditions for changing the capital structure is studied, the regularities of this change for groups of homogeneous enterprises are revealed. The uneven influence of the crisis on the approaches to the formation of capital structure in groups of homogeneous enterprises is revealed, and the reasons for this are investigated. The similarity of tendencies of formation of capital structure in groups of inhomogeneous enterprises is pointed out. A correlation was found between the decrease in the share of equity and a significant prevalence of external borrowing with an increase in net loss. Moreover, it is established that enterprises, whose total amount of equity and current liabilities is stable and comparable in size with external borrowing, show a decrease in losses. Originality. Algorithms for capital structure management and a mathematical model for optimizing capital structure are proposed. A method of comparative analysis of changes in capital structure for homogeneous groups of enterprises has been introduced, which provides an opportunity to assess the impact of external risks and crisis factors in the past and predict the necessary changes in capital structure during both the new crisis and after the crisis. Practical value. The developed algorithms and mathematical model can be used in research and management practice to manage capital structure. Useful for different categories of professionals are approaches to the analysis of capital structure, the results of the analysis of the causes of change, the study on trends and their consequences for homogeneous enterprises.
Purpose. To determine the specifics of the impact of IT use on the economic and social spheres in Ukraine. To develop a mathematical model for evaluating and forecasting the impact of IT on these areas. Methodology. General and special methods of cognition were used in the research: mathematical formalization for evaluating and forecasting the impact of IT on the economic and social spheres, correlation analysis to establish multiplicative relationships of parameters and basic functions; comparison to establish the nature of the IT impact on the social and economic spheres; analogies to analyze the level of IT development in Ukraine and other countries; quantitative and qualitative comparison to analyze the level of social Information and Communications Technologies (ICT) use at enterprises by types of economic activity. Findings. It is proved that there are limiting factors to the growth of the positive IT impact, in particular the average level of income per capita. This is also evidenced by the comparison of agricultural and industrial regions of Ukraine, which indicated a significant gap in the introduction of IT in the countryside and the city. The weaknesses and successes of Ukraine in the implementation of IT are identified. The causes of hampering the positive impact of IT use on the development of social and economic spheres are indicated. A significant level of differentiation in the use of IT by business by types of technologies was proven. Originality. The peculiarities of the IT impact on the economic and social spheres in Ukraine are determined. The main feature is balancing between the development of IT technologies and social sphere and the state of stagnation of this process. A mathematical model for evaluating and forecasting the IT impact on the economic and social spheres has been developed; the intermediate results of its use have been given. Practical value. Recommendations for removing obstacles to the implementation of IT in Ukrainian social and economic spheres have been proposed.
Background. Economic security is not just a guarantee of effective and successful activity today and stable development of any enterprise in the future; it is a prerequisite for its existence. In the conditions of the armed conflict in the east of Ukraine, the Russian annexation of the Crimea, the global pandemic, the problem of maintenance of necessary and sufficient level of economic safety of the enterprises is actualized. The aim of the article is to characterize the essential features of economic security of the enterprise as a concept with further clarification on this basis of the content of the definition of "economic security of the enterprise". Materials and methods. The issues of theoretical substantiation of the object of research, consideration of the essence of "economic security of the enterprise" concept are based on such general and special methods of cognition as historical, abstract and logical and comparison. Methods of analysis and synthesis, induction and deduction, analogy, abstraction, system approach are used as a concept to determine the essential features of economic security of the enterprise. The generalization method has been used to formulate conclusions. Results. The studies of terminological basis for determining economic security of the enterprise have established the presence of a large number of scientists’ opinions on the content of this concept in the absence of a single common definition. Given the fact that the essential features of any economic definition are most fully manifested through its properties, the content of qualitative properties of economic security of the enterprise is studied and characterized, which is based on the study of one of the creators of modern theoretical sociology T. Parsons. Accordingly, the main qualitative properties of economic security of the enterprise have included the properties of adaptation, goal-oriented, integration and ability to maintain a latent pattern. Conclusion. The study allowed clarifying the definition of economic security of the enterprise. Thus, it is proposed to consider the studied concept as a state of security of the economic system and economic processes of the enterprise, which provides the optimal relationship between their adaptability, goal-oriented, integration and ability to maintain a latent pattern, the ability to prevent, minimize and overcome internal and external threats, ability to realize priority economic interests effectively in the conditions of variability of external environment of managing, using available potential resource and reserves of stability and self-improvement. Keywords: economic security of the enterprise, economic system, economic interest, adaptation, latent communication, integration.
Introduction. In the conceptual foundations of the theory of economic security of the enterprise, which determine the strategy, tactics and tools of its provision, one of the main places belongs to the economic interests of the enterprise. Problem. In the conditions of a full-scale military aggression of the Russian Federation in Ukraine, maintaining the necessary and sufficient level of economic security is one of the main problems of any domestic enterprise. The above mentioned determines the expediency of their in-depth study, in particular by constructing modern classifications of the economic interests of the enterprise. The aim of the article is to supplement the classification features of the economic interests of the enterprise in the theory of economic security. Methods. General scientific and special methods of cognition are used: abstract-logical and comparative; analysis and synthesis, analogy and system approach; theoretical generalization and formulation of conclusions. Results. The main classifications of the economic interests of the enterprise, presented in the scientific literature, were studied, and certain shortcomings of the features of the classification of economic interests proposed by the authors were revealed. The author’s classification of the economic interests of the enterprise was proposed. Supplementing the classification of economic interests of T.V. Sak with indicators according to the following characteristics: according to the national form of ownership of the capital of stakeholders, according to the level of social utility, according to the level of materiality of the influence on the economic processes and economic security of the enterprise, according to the potential of achievement, according to the level of need for implementation, according to the dynamics of increasing relevance. Conclusions. The study made it possible to clarify and supplement the main characteristics of the classification of the economic interests of the enterprise. The use of the proposed signs will contribute to deepening the understanding of the economic interests of the enterprise in the modern concept of economic security.
Вступ. У сучасних умовах господарювання діяльність вітчизняних підприємств відбувається за постійного впливу численної кількості загроз внутрішнього та зовнішнього походження, які ще більш загострюються активними військовими діями на значній частині території України внаслідок підступного вторгнення російських військ. Проблема. Дослідження можливості використання конфліктології як одного з інструментів формування й наукового обґрунтування сучасної концепції економічної безпеки підприємств в Україні є важливим чинником виживання вітчизняних суб’єктів господарювання в ринковому середовищі, особливо в умовах повномасштабної війни з рф. Метою статті є з’ясування змісту поняття "економічний конфлікт" та обґрунтування доцільності врахування положень теорії конфліктології для дослідження феномену економічної безпеки підприємств. Методи. Використано такі методи наукового пізнання: історичний, абстрактно-логічний; аналізу та синтезу, аналогії, системний підхід; теоретичного узагальнення. Результати дослідження. Встановлено, що в основу економічного конфлікту покладено конфлікт між суб’єктами, які мають відповідну кількість різних економічних інтересів. Доведено, що суперечності є універсальними, економічний конфлікт характеризується об’єктивно-суб’єктивною та конкретною зумовленістю. Уточнено визначення економічних конфліктів у понятті економічної безпеки. Встановлено, що врахування ідей економічного конфлікту збагачує дослідження економічної безпеки підприємств. Висновки. Дослідження економічної безпеки підприємств може спиратися на досягнення конфліктології, за допомогою яких вбачається можливим описати як економічні відносини будь-якого рівня, так і поведінку носіїв економічних загроз та економічних інтересів.
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