Transparency of the enterprise: from theory to practice of evaluation (on the example of retail networks)

Краснокутська, Наталія Станіславівна; Kruhlova, Olena; Козуб, Вікторія; Martíšková, Petra

doi:10.21003/ea.v175-10

Cited by 3 publications

(1 citation statement)

References 12 publications

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“…Christopher believes that enterprises need to pay attention to upstream and downstream management; that is, to deal with the relationship between enterprises and customers and suppliers, so as to pay the highest value to the whole industry chain at the lowest cost [16]. Enterprise transparency is one of the most important determinants of enterprise development, especially in the context of social informatization and economic globalization [17]. Enterprises with higher degree of transparency tend to have advantages in free competition.…”

Section: The Suggestion Of Samsung Semiconductor Whole Industry Chain...mentioning

confidence: 99%

The analysis of whole industrial chain of Samsung Semiconductor

Qin¹

2022

BCPBM

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This article mainly analyses the advantages and disadvantages of the whole industrial chain strategy in the context of the epidemic, and takes Samsung semiconductor industry as an example to demonstrate whether the whole industrial chain strategy is correct, the author's suggestions are also given. First, we will show the impressive sales of Samsung Semiconductor against the situation of epidemic to prove that Samsung has made the right strategic decision in the semiconductor sector and I introduces why Samsung chooses the path of semiconductor industry chain. Second, the whole industrial chain strategy of manufacturing industry is introduced and its advantages and disadvantages are analysed. Third, it studies and analyses Samsung's corporate culture, employee and supplier management, the process of full industrialization of Samsung Semiconductor and the mistakes made by Samsung Semiconductor. Finally, judge whether to support Samsung's whole industrial chain development strategy, and give the author's suggestions. Through the research, it is found that even if there are defects in the strategy of semiconductor industry chain, there are defects in the internal management caused by the expansion of enterprise scale, which is specifically manifested as the neglect of employees' safety conditions. However, the authors believe that even with the drawbacks, it is still the right strategic decision for semiconductor companies. In order to deal with the defects, this article suggests promoting enterprise transparency, introducing social and public opinion supervision into enterprises, and forcing enterprises to actively safeguard the rights and interests of stakeholders.

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Section: The Suggestion Of Samsung Semiconductor Whole Industry Chain...mentioning

confidence: 99%

The analysis of whole industrial chain of Samsung Semiconductor

Qin¹

2022

BCPBM

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Modelling the Security of Business Processes When Creating and Transferring Values for Stakeholders

Краснокутська

Koptieva

2021

ФКДПТП

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Abstract.The purposeof the recent study is to substantiate the directions and develop a methodological approach to modelling the security of business processes by their main types, considering the interests of stakeholders who receive value from interaction with the business.Business as an economic system is based on the significant number of transactions that can lead to different financial, material, informational losses, as well as reputational risks due to the lack of stakeholders’ trust. To prevent these losses when creating and transferring values for stakeholders we suggested the approach to modelling the security of business processes which takes into account their main types (main, auxiliary, managerial business processes and business development processes), the results (value created) that key stakeholders get at the output of these processes, and the indicators that reflect the criteria for modelling the security of business processes — efficiency, effectiveness, and quality (customer satisfaction with the result of the process — the recipient of value). Using the fuzzy set method, a map of identification of the security status of basic, auxiliary, managerial business processes and business development processes was developed, which allows to use a wide range of characteristics of business processes and linguistic variables to describe them (from «catastrophic» state to «very good») and allows you to model options for changing the strategy of the enterprise in order to avoid the risk of imbalance of economic, social and environmental interests of its stakeholders. The proposed approach was applied to retail chains in Ukraine and provided decision-makers with useful information for a better contribution of internal control systems to creating stakeholders’ value. Keywords: business process, modelling, security of business processes, security criteria, stakeholders, interests, values. JEL Classification D46, G32, L81 Formulas: 3; fig.: 2; tabl.: 5; bibl.: 20.

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Comparative Analysis of Understanding Transparency in Corporate Governance and Accounting

Tsaruk¹

2019

The economic discourse

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Introduction. Improving the corporate governance system in modern conditions presupposes ensuring its transparency, which will contribute to increasing the effectiveness of decisions made both by the management of corporate structures and by external stakeholders. It is necessary to determine the components of this category to ensure a high level of corporate transparency, which will form further ways to improve it, in particular, by developing a system of accounting and analytical support for corporate governance. Methods. The author uses dialectical and systematic approaches to study the features and differences of corporate governance and accounting systems; abstract and logical method – for theoretical generalizations and substantiation of ways of improving accounting for corporate needs of enterprises. Results. The absence of a common understanding of the concept of corporate transparency has been determined. Three main options for understanding the importance of transparency in corporate governance and accounting have been identified. The features of understanding of transparency in corporate governance in the context of the stakeholder approach have been revealed. The features of ensuring corporate transparency in the context of the existence of the problem of economic security and confidentiality of information have been highlighted. Information transparency in the corporate structure is defined as a system of relationships and interactions between its stakeholders, which is that the entities generating and disseminating information provide all other interested parties with the necessary information for the management decisions and their further implementation in the necessary form. Discussion. Research prospects consist in certain components of the concept of transparency in corporate governance, used by researchers to substantiate its essence (openness, understandability, quality). Keywords: corporate governance, transparency, accounting principles, quality characteristics of useful financial information.

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Transparency of the enterprise: from theory to practice of evaluation (on the example of retail networks)

Cited by 3 publications

References 12 publications

The analysis of whole industrial chain of Samsung Semiconductor

The analysis of whole industrial chain of Samsung Semiconductor

Modelling the Security of Business Processes When Creating and Transferring Values for Stakeholders

Comparative Analysis of Understanding Transparency in Corporate Governance and Accounting

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