доктор економічних наук, професор, завідувачка кафедри менеджменту Полтавської державної аграрної академії Вороніна В.Л. кандидат економічних наук, доцент, доцент кафедри менеджменту Полтавської державної аграрної академії Рудич А.І.
The paper presents a comprehensive approach to monitoring the level of sustainable development of the enterprise. The basic principles and elements of forming the system of monitoring sustainable development of the enterprise were considered and systematized. The paper provides an analysis of existing approaches to assessing the sustainability of the enterprise during its development. The analysis of the results of monitoring the sustainable development of the enterprise allows to record stable and unstable periods of its development, which helps managers choose the strength of management impact according to the current situation. The theoretical foundations of the concept of sustainable development of economic systems are elucidated on the basis of the analysis of scientific publications. The authors have pointed out the importance of introducing the concept of sustainable development and possible benefits from its use. The enterprises implementing the sustainable development strategy in Ukraine have been highlighted. Based on the results of the study, the information and analytical content of the monitoring system for sustainable development of some processing enterprises of Ukraine was substantiated. The analysis of the application directions of the sustainable concept development has been carried out and a practical example of the information implementation and analytical system for monitoring the sustainable development of a food industry enterprise has been examined using as an example the Obolon Corporation, Kiev. The positive experience of using this method of monitoring the sustainable development of the Obolon Corporation should become an example for most processing enterprises in Ukraine.
доктор економічних наук, професор, заслужений діяч науки і техніки України, завідувач кафедри менеджменту Полтавської державної аграрної академії Зось-Кіор М.В. доктор економічних наук, доцент, професор кафедри менеджменту Полтавської державної аграрної академії Сьомич М.І. доктор економічних наук, доцент, професор кафедри публічного управління та адміністрування Полтавської державної аграрної академії
Introduction. Modern enterprises operate in conditions of political and economic instability. This requires enterpris-es to build an integrated system for ensuring economic security. In Ukraine, the issue of economic security is relevant. But not fully understood. Need to clarify issues related to improving cost management. This is a factor in improving the econom-ic security of the enterprise. The purpose of the study is the theoretical and practical justification of cost management. Results. One of the the main goal of the enterprise is maximum profit. A factor in the success of enterprises is to re-duce production costs. Business security is a prerequisite for stable sustainable development and effective operation of the enterprise. Economic security depends on many factors: the actions of competitors, unsuccessful state policies, changing market conditions, and crisis phenomena. Object of enterprise security: personnel (managers, structural divisions, share-holders and employees), financial, economic, material and intellectual capital of the enterprise; specifics of activity. The head of the enterprise makes a decision. The decisions concern the price of the product, the amount of expenses. Costs - a decrease in the volume of material assets, cash. Cost management involves functions: forecasting, planning, rationing, organization, calculation, motivation and stimulation, accounting, analysis, regulation and control of expenses. Conclusions. We consider the “Cost-Volume-Profit” (CVP- analysis) analysis to be successful. It allows you to iden-tify changes in costs. The dependence of changes in production volumes and incomes on sales is studied; expenses and net profit. It’s substantiated that cost and profit planning using CVP analysis has limitations. Marginal income (profit) – the difference between sales revenue and variable costs. The higher the marginal income level, the faster fixed costs are reim-bursed. The average marginal income is an “indicator” of the contribution of a unit of production to covering fixed costs. The purpose of break-even analysis (CVP-analysis) is to predict financial results. Break-even analysis of economic activity is an indicator of the brink of effective and inefficient management. The same is the condition for maximizing profits. The main thing is an effective defense mechanism of the enterprise. Provides economic security of the enterprise from the threat of bankruptcy. Keywords: economic security, cost management, profit, costs, cost-volume-profit analysis.
Світове господарство і міжнародні економічні відносини 13 УДК 364.144 (477) І. А. Маркіна, О. В. Калініченко, В. С. Лесюк ЕКОНОМІЧНА НЕРІВНІСТЬ: СВІТОВИЙ ДОСВІД ТА ОСОБЛИВОСТІ В УКРАїНІ Анотація. Статтю присвячено дослідженню сутності й особливостям економічної нерівності в Україні та світі. Досліджено економічну нерівність в Україні за допомогою таких методів, як: крива Лоренца, коефіцієнт Джині та квінтильний коефіцієнт. Розглянуто динаміку прожиткового мінімуму, номінальної та реальної заробітної плати в Україні. Проаналізовано рівень життя та середньомісячну заробітну плату в Україні та Європі. Визначено основні напрями реформування соціальної політики України для забезпечення сталого соціального розвитку. Визначені основні заходи подолання економічної нерівності в Україні. Ключові слова: економічна нерівність, рівень життя, заробітна плата, крива Лоренца, коефіцієнт Джині, квінтильний коефіцієнт. Summary. The article is devoted to the study of the nature and characteristics of economic inequality in Ukraine and the world. Economic inequality in Ukraine was studied using the Lorenz curve, Gini coefficient and income quintile ratio. The dynamics of living wage, nominal and real wages in Ukraine are considered. The standard of living and average monthly wages in Ukraine and Europe are analyzed. The main directions of reforming the social policy of Ukraine to ensure sustainable social development are identified. The main measures to overcome economic inequality in Ukraine are identified.
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