Економічні науки. Випуск 25. – 2014

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Browsing Економічні науки. Випуск 25. – 2014 by Author "Gamaliy, Volodymir"

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    Операційно орієнтоване управління витратами підприємства з вирощування тваринницької продукції
    (КНТУ, 2014) Гамалій, В. Ф.; Малаховський, Ю. В.; Осадча-Фіц, Л. С.; Gamaliy, Volodymir; Malakhovsky, Yriy; Osadcha-Fitz, Lyubov
    Статтю присвячено вивченню передумов та можливостей запровадження у практичній діяльності підприємств з виробництва тваринницької продукції прийомів операційно орієнтованого управління виробничими витратами. Послідовність запровадження операційно орієнтованого управління розглядається у якості бази для постійного скорочення собівартості продукції, а також основи для моделювання поведінки витрат. The purpose of this paper is to develop management techniques manufacturing costs companies growing industrial livestock production , based on the concept operationally oriented management, the sequence of their practical implementation, research opportunities for integration with the methods of regulation competitive businesses that operate in the real economy. Article examines the prerequisites and how to implement in practical activities of enterprises in growing livestock production techniques operationally oriented control of production costs. Sequence operationally oriented implementation of management is considered as the base continuously reducing the cost of production, as well as the basics of modeling the behavior of costs. Proposed sequencing of practical techniques Target costing and Kaizen costing in integrated cost management company in the future relies basis for the development of budgets fragmented activity.
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    Фінансові засади соціальної відповідальності підприємств
    (КНТУ, 2014) Гамалій, В. Ф.; Кошик, О. М.; Легінькова, Н. І.; Gamaliy, Volodymir; Koshik, Oleksandr; Leginkova, Nina
    У статті проаналізовані фінансові засади соціальної відповідальності підприємств в трансформаційний період переходу від централізованої планової економіки до ринкової, а також на сучасному етапі. Виявлений зв’язок соціальної відповідальності бізнесу з результатами фінансової діяльності українських підприємств, а також можливості використання зарубіжного досвіду в українських реаліях. The article should analyze the situation when the state regulatory policy actually hampers the development of enterprises, leading to significant losses in carrying out even the simplest of transactions. It negatively affects the financial performance, including the income. We need to consider ways in which companies can implement socially responsible activities only if for this they have appropriate financial resources. Therefore, the absence of favorable for business development of regulatory policy is one of the factors inhibiting social responsibility of Ukrainian enterprises. The article analyzes the financial framework of corporate social responsibility in the transformation period of transition from a centrally planned to a market economy, as well as at the present stage. Connection of the social responsibility of business with the financial activity of Ukrainian enterprises is defined, as well as the possibility of using foreign experience in the Ukrainian realities. It is obvious that the change of concepts of CSR towards the economic motivation for its implementation would not take place if there was no real positive impact of strengthening the social functions of companies on their financial situation. We can distinguish the following main factors of influence: stimulation of personnel to maximize their labor due to increasing the interest in the outcome of companies, increasing human potential; advancing the competitiveness of companies in the labor market, the possibility of attracting the most qualified employees; reduction of financial losses due to companies creating the conditions to prevent industrial action; improving the company's image in the eyes of customers, suppliers and authorities, as well as the value of its brands, that has particular importance in terms of the growing role of intangible assets of companies that is recorded in the world last decade; increasing the investment attractiveness due to making them more transparent economic activities in the framework of CSR (it has a partly positive impact on raising funds by issuing of securities in the implementation of IPO); CSR standards take into account some of the rating agencies in determining the rankings of companies that in some way affect the financial results of their activity. The foregoing allows us to conclude that the development of the social functions at the level of individual enterprises, the enhancing of their social responsibility corresponds the tendencies inherent in the developed countries. It can be considered as one of the important directions of improving the financial situation of industrial enterprises in Ukraine.