Abstract. The article presents results of the study of relations between the enterprise life cycle and the efficiency of investment in the context of dynamic, rapid changes in the conditions of enterprises operation and development. It is determined that one of the main factors of success is the introduction of innovative technologies in the production process, which cannot be carried out without attracting investments. It is the investment activity of enterprises that determines the dynamics of their development, the level of competitiveness and the growth of productive resources, which affects the efficiency of their activities. It is proved that it is relevant to take into account the possible negative effects of the influence of factors divergence. The purpose of the study is to analyse possibilities of determining the impact of life cycle stages on the efficiency of investing in an enterprise. The methodological basis of the research is grounded on the general scientific methods of dialectics, observation, measurement, and formalization; methods of the system and statistical analysis. In particular, to determine the influence of internal factors on the indicators of the efficiency of investment activity of the enterprise at the stages of its life cycle, deterministic factor analysis is applied; methods of systematization and synthesis, analysis and synthesis are also used. It is determined that the construction industry plays a special role in the national economy since its development creates a synergistic effect for the development of other industries, increases the standard of living of the society through solving certain socioeconomic problems. The analytical data of construction enterprises activity in Dnipropetrovsk and Odesa regions of Ukraine became the basis for the approbation of the proposed approach. The use of the life cycle model of the enterprise, which includes the stage of growth (slow and rapid growth, stability stage) and the stage of the fall (slow and rapid fall, crisis stage), is substantiated. The features of investment activity according to the given stages of the life cycle of the enterprise are considered. It is determined that the growth and fall stages have a different effect on the nature of the investment indicators, which depends on certain factors. Further research is aimed at improving the mechanism of monitoring the environment in order to determine the force of factors influence on investment activity and implementation of preventive measures. The lack of a rapid reaction of the company to changes in the environment can lead to a crisis state of management, which determines the high degree of significance of adaptation for any life cycle of the enterprise.
There is widespread the agreement among scientists that development is a multidimensional phenomenon, with economic, political, and social aspects, and that the different dimensions of development are interconnected with one another in complex ways. The fact that these different dimensions exert causal influences on one another would suggest that policymakers, dealing with issues of national development need to integrate economic, political, and social approaches, and to think strategically about how to achieve their goals. Strategic thinking implies prioritization and sequencing, seeking to do first that is necessary or helpful to achieve later goals. A strategy begins by defining a clear objective, and then assesses constraints that prevent the achievement of this objective. Strategic thinking looks at alternative pathways that get around those constraints; if this is not possible, it requires the redirection of energies to other goals that are more realistically achievable [1, 2]. In the current conditions, one of the decisive aspects of the functioning of economic systems (enterprises, industries, economics) is the choice of the areas of development, designed and substantiated at the strategic level within the framework of a certain management entity. The need for the most appropriate and optimal choice of development strategies is actualized through the continuous influence of the environment, which is undergoing more rapid changes in the 21 century, has rather complex manifestations, associated with new globalization, information and communication challenges. The scientific novelty of the proposed approach is that we take into account the best scientific interpretations regarding this issue, universalize the provisions of contemporary scientific thought in the definite aspect of the study, point out the innovative areas characteristic of the practice of the entities activity in the industry.
Currently, not a single organization can operate without accounting, regard-less of departmental affiliation and ownership. The raison is that only accounting data provide complete information about the property and financial condition of the organization. Synthetic and analytical information on the state of material, la-bour and monetary resources, the effectiveness of investment and credit policy, costs and production efficiency allows you to manage business activities and monitor the implementation of profit plans, develop long-term plans for production development. An important part of accounting is the accounting of settlements with suppliers and contractors, settlements with buyers and customers. In the course of economic activity, organizations constantly conduct settlements with suppliers for the fixed assets, raw materials, materials and inventory items, the executed works and the rendered services; with buyers – for the goods bought by them, finished goods; with credit institutions on loans, credits and other financial transactions; with the budget and tax authorities – on various payments; with other bodies and persons – for various business transactions. In a market economy, the risk of non-payment or late payment of bills increases, which leads to receivables and payables. Part of this debt in the process of financial and economic activities is inevitable and must be controlled within acceptable values. Overdue accounts payable indicate violations of financial and payment discipline by buyers, suppliers, and customers, which requires immediate action to eliminate the negative consequences. Timely application of these measures is possible only when the company carries out systematic control. This article considers the economic essence of settlements with suppliers and contractors as part of the obligations of the enterprise, their definition, recognition, classification, and evaluation in accounting. The legislative and normative regulation of accounting of settlements with suppliers and contractors is singled out. The final stage of this work is the presentation of ways to improve settlements with suppliers and contractors on the example of the company Public Joint Stock Company "ArcelorMittal Kryvyi Rih".
кандидат економічних наук, доцент, Державний вищий навчальний заклад «Придніпровська державна академія будівництва та архітектури» Альошина Ю.Г. студентка, Державний вищий навчальний заклад «Придніпровська державна академія будівництва та архітектури»
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