Центральноукраїнський науковий вісник. Економічні науки. Випуск 6. - 2021
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Item Теоретичні аспекти визначення та класифікації виробленої продукції в системі вищої освіти(ЦНТУ, 2021) Буаіта, С.; Bouaita, Seyf-EddineУ статті проаналізовано та узагальнено сучасні наукові підходи до визначення продукції закладів вищої освіти. Уточнено зміст понять «освітній продукт ЗВО», «науковий продукт ЗВО». Обґрунтовано, що основними продуктами закладу вищої освіти є освітній та науковий продукти, в структурі яких ідентифікуються послуги, знання (компетентності) і товарна продукція. Визначено основні види продукції закладів вищої освіти України. The purpose of the article is to determine the products of higher education institutions and describe their main types.The following methods are implemented: analysis, synthesis and generalization for defining the key concepts; systematic approach for determining the types of products generated by higher educational institutions in current economic conditions; the abstract-logical method for drawing conclusions. The article is devoted to the analysis of contemporary scientific approaches towards definition of products generated by higher educational institutions.The main products generated by a higher education institution, taking into account the specific nature of its activities, are educational products and scientific outcomes. The educational product of a higher education institution is the result of its educational activity, intended for sale or exchange and represented in the form of tangible educational goods or intangible educational services and competencies. The research outcomes of an institution of higher education are the result of its scientific innovation and include intellectual property rights, scientific results, research and development on demand of consumers, as well as means of dissemination of academic knowledge. The clarification of the essence and definition of the types of products of a higher educational institution can help to ensure a systematic approach to the development of measures to optimize the management of the economic activities of higher educational institutions and to increase their competitiveness as market economy entities. The prospects for further academic research are linked to the clarification of the nature of the mutual influence of the educational and scientific-innovative products of Ukrainian higher education institutions.Item Розвиток локальних облікових теорій на прикладі теорії управлінського обліку аграрних підприємств(ЦНТУ, 2021) Савченко, В. М.; Смірнова, І. В.; Смірнова, Н. В.; Savchenko, V.; Smirnova, I.; Smirnova, N.Стаття присвячена дослідженню галузевої специфіки аграрних підприємств при визначенні сутності та запровадженні на них управлінського обліку. Проведено аналіз існуючих підходів до розуміння сутності категорії «управлінський облік» та з’ясовано його специфіку щодо агропідприємств. Визначені завдання, які необхідно вирішити для створення ефективного управлінського обліку на агропідприємствах. Запропоновані етапи організації управлінського обліку в агропідприємствах. Проаналізовано переваги використання управлінського обліку аграрними підприємствами. Визначені складові успішного впровадження системи управлінського обліку. З’ясовані перешкоди і проблеми на шляху формування та забезпечення ефективного функціонування управлінського обліку. Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.Item Міжнародне партнерство підприємств оборонно-промислового комплексу України: фінансово-економічні аспекти розвитку(ЦНТУ, 2021) Гаврилова, Н. В.; Петренко, Л. М.; Пітел, Н. С.; Gavrilova, N.; Petrenko, L.; Pitel, N.Статтю присвячено дослідженню теоретичних аспектів функціонування підприємств оборонно- промислового комплексу, окреслено проблеми оборонного бюджету України, проаналізовано питому вагу видатків на оборону у загальній кількості видатків зведеного бюджету України, розглянуто переваги міжнародного партнерства України. Визначено технологічні, науково-дослідні, управлінські та економічні можливості, які отримає Україна від міжнародного партнерства. Окреслено необхідність залучення приватного бізнесу для фінансування витрат підприємств оборонно-промислового комплексу, що підтверджується досвідом європейських країн. The level of national security of the country directly depends on the needs of enterprises of the defenseindustrial complex, their scientific, technical, financial and economic development. The financial security of defense enterprises and the financial security of the state as a whole is in a state of direct mutual influence. Thus, there is an urgent need to study the peculiarities of ensuring financial security at the enterprises of the defense industry and in the defense-industrial complex. The purpose of the work is to study the modern aspects of an international partnership of enterprises of the defense-industrial complex, the principles of their activities, and the financial aspects of development. The article considers the interpretations of scientists on the concepts of defense spending and financing of law enforcement agencies, considers the structure of the defense budget of Ukraine. The article considers the defense-industrial complex as an integral part of the entire military potential of the country and the industrial basis of the national security of the state. The article states that the enterprises of the defense-industrial complex produce high technologies, know-how, which can later be used in civilian sectors of the economy. International partnership of enterprises of the defense-industrial complex with NATO and the EU becomes a factor in the reform and development of the entire military-industrial complex of Ukraine. However, given the needs of the domestic defense-industrial complex, along with the processes of its structural restructuring, cooperation on technological modernization of the enterprises of the sector and the renewal of the manufactured armaments should deepen. It is also advisable to intensify cooperation in the field of space, both for military and civilian security-related purposes. A separate direction of cooperation should be the creation of a joint innovative infrastructure in the defense-industrial complex.Item Алгоритм антикризового управління підприємства(ЦНТУ, 2021) Шаранов, Р. С.; Sharanov, R.Статтю присвячено дослідженню процесу антикризового управління підприємства. З’ясовано, що протягом останніх років велика кількість підприємств в Україні отримують збитки, що пов’язано як з внутрішніми проблемами в країні, так і з появою нової короновірусної кризи. Запропоновано алгоритм антикризового управління підприємства, який враховує особливості діяльності малих, середніх та великих суб’єктів господарювання. Зазначено практичну значимість наведеного алгоритму, що полягає у завчасному виявленні та послідовному подоланні проблем у діяльності вітчизняних підприємств у нестабільному економічному середовищі. The article devotes to the study of the enterprise crisis management process. In recent years, a large number of enterprises in Ukraine have suffered losses. This result related to both the internal problems in the country and the emergence of a new coronavirus crisis. Thus, in the conditions of unstable development of both world and domestic economy, the formation of the crisis management system is important for enterprises. Thus, the enterprise crisis management algorithm offered, which takes into account the peculiarities of the activity of small, medium and large business entities. The algorithm consists of the following stages: diagnostics of the business entity (small, medium, large), determining the crisis and its causes, developing a strategy to eliminate the threat, developing crisis measures to eliminate the threat, implementation of selected measures and monitoring their implementation, identifying the reasons for the ineffectiveness of measures (in case of overcoming the crisis) and eliminating the threat. There is a significant difference in crisis management between different businesses at the diagnostic stage. For small businesses, the diagnosis consists of assessing revenue, profitability, working capital. Diagnosis of medium-sized enterprises should be comprehensive and cover all areas of enterprise activity. Diagnosis of large enterprises consists of both comprehensive diagnostics and models for assessing the level of bankruptcy. Crisis management strategies and measures for small, medium and large businesses are common; however, the choice should take into account the possibility of their implementation in a particular enterprise. Depending on the stage of the crisis, the recommended strategies and crisis management measures. In consequence of the proposed algorithm, the company will be able to timely identify and overcome threats, and ensure continuous monitoring of its activities. It was indicated the practical significance of the above algorithm, which consists in early detection and consistent overcoming of problems in the activity of domestic enterprises in an unstable economic environment.Item Інформаційне забезпечення функціонування інноваційно-інтегрованих структур(ЦНТУ, 2021) Селіщева, Є. В.; Selishcheva, Ye.У статті розглянуто сучасні підходи до інформаційного забезпечення функціонування інноваційно-інтегрованих структур. Зазначено, що однією з основних проблем, вирішення якої забезпечує виживання та досягнення стратегічних цілей суб’єкта господарювання, є ефективне управління ним. При цьому сам процес управління потребує відповідної системи забезпечення, до якої поряд із підсистемами методологічного, організаційного та управлінського забезпечення входить і інформаційне, яке на сьогодні є найбільш невизначеним. Розглянуто підходи до визначення категорій «інформація» та «інформаційне забезпечення». Підкреслено, що інформаційне забезпечення є лише «знаряддям» для досягнення цілей. Доведено, що інформаційне забезпечення функціонування інноваційно-інтегрованих структур є достатньо складним. Зазначена пріоритетність створення та функціонування інноваційно-інтегрованих структур та досліджено види їх інформаційного забезпечення. The article deals with modern approaches to the information provision of the functioning of innovative and integrated structures. The solution of the tasks set out in the article is carried out with the help of general scientific research methods, namely: analysis, systematization and generalization. The methodological and theoretical basis of the study served as the provisions of economic theory, theory of management, ideas and provisions set forth in scientific works on the problems of information provision of the functioning of innovative and integrated structures. It is noted that one of the main problems, the solution of which ensures survival and achieving the strategic goals of the entity are the effective management of it. At the same time, the management process requires an appropriate provision system, which, along with subsystems of methodological, organizational and managerial, includes information provision, which today is the most uncertain. It is substantiated that for optimal functioning of the entity, information provision should be fully integrated into its activities, and on the other hand - business should continuously experience support from information provision and receive maximum benefits from their use. Consequently, information security is shifted to the center of the enterprise management paradigm. The modern system of management of the entity is characterized by a complex information system, which is associated with the exchange of external and internal information flows, multivariation of types of information that circulates in the management system. Approaches to the definition of categories "Information" and "Information Provision" are considered. It is emphasized that the information provision is only "tools" to achieve the goals. It is proved that the information provision of the functioning of innovative - integrated structures is more complex. The priority of the creation and functioning of innovative and integrated structures and investigates the types of their information provision. It is proved that effective functioning of innovation-integrated structures is possible only in the effective use of adequate information provision, which is an instrument for making managerial decisions at all levels, the strategic resource of innovation-integrated structures.Item Організаційні аспекти стратегічної перемоги в конкурентній боротьбі малих будівельних підприємств(ЦНТУ, 2021) Харченко, І. В.; Лізунков, О. В.; Kharchenko, I.; Lizunkov, O.Метою дослідження є пошук стратегічних кроків для перемоги в конкурентній боротьбі малих будівельно-монтажних підприємств в умовах ринку, на якому не діють фактори масштабу та диференціації. Обгрунтовано, що вирішення проблеми має концентруватися на організації роботи будівельних підприємств таким чином, щоб були дотримані оптимальні строки виконання всього комплексу будівельно-монтажних робіт, що дозволить виконати умови тендеру - або мінімізувати собівартість будівельно-монтажних робіт, або дотриматись заданих строків. Визначено характер ззалежності величини фактичних витрат на будівництво від термінів виконання робіт. The purpose of the research is the search for the strategic steps to win the competition among small construction and installation companies in the market conditions, where the factors of scale and differentiation do not work. In order to achieve the aim the following scientific principles are used: the principle of applied targeting, system, dynamics, and the methods of observation, modelling, formalization, analysis, synthesis, mathematization and generalization within specific scientific methodology. It is a major problem to create serious stable competitive advantages for winning in the competition for the small construction and installation company. Creation of competitive advantages is based on the definite economic correlates. Thus the question arises what to base them on. M. Porter determined U-like dependence between the market share of the company and the level of the returns on investments. It made it possible to make a principally important conclusion about two types of strategies that achieve significant success: 1) differentiation 2) leadership in prices and expenses. Thus, it’s necessary to analyze the company market from the point of view of: possibilities for differentiation; presence of the economies of scale, which help to decrease expenses and price of the product. The new (updated) BKG matrix helps to find ways to solve the problem of creating competitive advantages. BKG defines four competitive fields. Competitive field where small construction company operates is called “frustration”, and according to the recommendations of the modernized BKG matrix, the factor of scale does not work here and differentiation is not appropriate. Among the recommendations for this field the most efficient, in our opinion, is the proposition to use factors of production the sphere of the largest return and to control geographical markets. Actual expenditures of the company depend to a considerable extent on the term of work performance among other factors. Having conducted the research, we defined the correlation between the term of work performance and their actual cost value. The research was conducted based on calculations of estimated costs of construction works with the help of the program complex AVK-5, taking into consideration the character of dependence of the cost value components on the terms of work performance. These correlations are presented in chart and graphic form. After analyzing the graph it is possible to determine how the estimated cost value will change when changing the terms of work performance and define the zone of minimal cost of work performance which allows to build the strategy for tenders and negotiations on construction costs and terms. Optimum zone is the zone of minimal variable costs, corresponds to normative duration of work performance. Upon the analysis of the received correlations and possible tasks of the construction company while conducting tenders we can suggest the following strategies of tenders’ conduction to a construction company: a) In terms of strict restriction of the costs of project implementation from the building owner; b) In terms of the strict restriction of the terms of the project implementation by the building owner; c) In case, when the subject of negotiation during tender are both term and cost of work performance.Item Філософське осмислення трансформації маркетингового менеджменту підприємства в умовах переходу до мережевої економіки(ЦНТУ, 2021) Немченко, Т. Б.; Липчанський, В. О.; Немченко, Т. А.; Nemchenko, T.; Lypchanskyi, V.; Nemchenko, T.В статті розкрито сутність маркетингового менеджменту з використанням філософських підходів до пізнання даної категорії, зокрема онотологічний, епістемологічний, аксіологічний, логічний та методологічний виміри. Досліджено глибинний зміст поняття «маркетинговий менеджмент», виходячи із структури маркетингового середовища підприємства, та виокремлено особливості розвитку маркетингового менеджменту в умовах становлення мережевої економіки. Significant changes in macro, micro and internal marketing environment of a company in a networked economy necessitate further in-depth research of marketing management of the company as a philosophy of modern business management. The article focuses on the need to consider the category of "marketing management" as a concept with basic functions: planning, organization, motivation, control. This allows focusing on the mechanism of management decisions using basic elements of marketing complex as management tools. In the disclosure of the content and expression of "marketing management" as a production and marketing system that is in interaction and interdependence with objectively existing, real, constantly changing elements of market infrastructure in modern conditions, the use of ontological, epistemological, axiological, measurements in the philosophy of marketing management are applied. A comprehensive understanding of the essence of marketing management allows understanding the relationship between the behaviour of the company as a subject of market relations and marketing management in the company in accordance with business objectives of the organization, the structure of the macro, micro and internal environment. According to the selected basic dimensions of the philosophy of marketing management, the main principles of its organization remain the following: constant focus on differentiated consumer demand, constant adaptability and flexibility, constant focus on the future, continuous influence on the formation of target consumer demand, complexity of management, consumer and producer freedom, consumer education and information and consumer protection against irrational consumption. An integral feature of the content of marketing management of a modern company today is the use of specialized programmes such as Marketing, MarketingExpert, MarketingProject and others. Due to the changing challenges of the external environment, it has been established that digitalization of the process of product promotion from producer to consumer is an important condition for effective marketing management of the company and at the same time the condition of its financial and economic security in a competitive environment.Item Теоретичні витоки управління розвитком інноваційного підприємництва(ЦНТУ, 2021) Бугаєва, М. В.; Демченко, С. В.; Buhaieva, M.; Demchenko, S.У статті проведене комплексне дослідження теоретичних витоків управління розвитком інноваційного підприємництва, зокрема проаналізовано зародження поглядів на сутність таких понять, як «інновація», «інноваційне підприємство», «інноваційне підприємництво», «розвиток інноваційного підприємництва». З урахуванням аналізу вітчизняних і зарубіжних підходів та теоретичних положень щодо даних категорій у сучасному їх розумінні, запропоновано власне їх трактування, а також систематизовано авторське уявлення особливостей управління інноваційною діяльністю підприємства у сучасних умовах господарювання. The development of any economic system involves the transformation of the basic characteristics of its participants. In this case, the development itself can be both traditional and innovative. Currently, it is important to consider the innovative type of development at the enterprise level, which means a purposeful process of finding ideas, preparing innovations and their implementation, to increase their efficiency, and for society - to increase needs, the state - to increase the competitiveness of national products in the international market. It is obvious that the development of innovative activity of the enterprise is one of the decisive factors of its successful development. The purpose of this study is a comprehensive study of the theoretical origins of management of innovative entrepreneurship, the formation of a systematic view of the features of innovation management of the enterprise in modern business conditions. A comprehensive study of the theoretical origins of management of innovative entrepreneurship development was carried out, in particular, the emergence of views on the essence of such concepts as “innovation”, “innovative enterprise”, “innovative entrepreneurship”, “development of innovative entrepreneurship” were analyzed in the article. The authors suggest their own interpretation of such categories taking into account the analysis of domestic and foreign approaches and theoretical provisions for this problems in the modern understanding. Also, a systematic presentation of the features of management of the innovative activity of an enterprise in modern economic conditions was formed. The authors believe that for successful management of innovative development of the enterprise there should be a "smart" management system of innovative development of the enterprise. The purpose of the IDE management is to increase the competitiveness of the enterprise - the stable market position for continuous development in a constantly changing external and internal environment. Features of managing the development of innovative entrepreneurship at the present stage are the following: the ability and readiness of the economic entity to positive change, progress; the sequence of management actions that realize the innovation potential; quantitative changes in the relevant "growth points"; qualitative changes based on cooperation and rivalry between market participants for better conditions of production, purchase and sale of goods. It should be noted that management of innovation entrepreneurship development should have the support of the state in the context of Ukraine's innovation policy. The prospects for further research are related to the improvement of the innovation entrepreneurship management system as a key element for increasing the competitiveness of modern enterprises in a constantly changing external and internal environment.Item Дизайн-мислення, як нова парадигма розвитку стартапу(ЦНТУ, 2021) Ткаченко, А. М.; Плинокос, Д. Д.; Tkachenko, A.; Plinokos, D.В статті досліджені умови та особливості формування ідеї для розроблення сучасного продукту, нової технології або нового вектору розвитку підпрємницької діяльності на платформі дизайн-мислення. Доведено, що реалізація бізнес ідей створює для суб’єктів підприємництва додаткові можливості. Цей процес починається з конкретної проблеми – завдання для дизайн мислення. Вирішення цієї задачі дозволить задовільнити потреби споживачів, вирішити їх проблему та створити новий, унікальний продукт, що користується попитом. Розвиток стартапів, бізнес організацій, роботи підприємств за таким принципом надасть значні переваги та дозволить бути більш успішними та конкурентоздатними. The article examines the conditions and features of the formation of an idea for the development of a modern product, modern technology or a new vector of development of entrepreneurial activity on the platform of design thinking. This category - design thinking should become one of the main areas of business development, startups and creating a comfortable environment not only in business but also in the organization of public programs and decisions, the organization of municipal economy, as well as management at the state level. Any startup begins with the formation of the idea. It should not be just an idea, but the idea that can change the world, change people's lives for the better. A mandatory condition for the development of the country's economic system is the development of the entrepreneurship. During the political reorientation of our country, changes in the economy are taking place primarily through the introduction of new ideas. Based on the existing issues of business organization, entrepreneurship development and especially the creation of startup projects in Ukraine, requires clarification of the peculiarities of the development of startups based on a new approach - design thinking. Requires research and further clarification of the application of design thinking in the work of enterprises, the use of innovative approaches to the organization of both new forms of business and the improvement of existing relationships and business processes. The purpose of the article is to study the conditions and features of the formation of the idea for the development of a modern product, modern technology or a new vector of business development on the platform of design thinking. Of course, these changes require the promotion of more competitive products created using innovative approaches, there is the implementation of a startup. Many methods can be used to understand the real problem and its causes. It is worth to analyze the problem. The analysis of the problem better provides understanding of the problem before starting work with it. Even at the stage of the problem formulation, may arise a lot of questions connecting with people perception, misunderstanding, and vision of its solutions. A fundamentally new approach of solving the problem is the design thinking. The design thinking is a method of creating products and services that are focused on the person. It is the process when researchers try to understand the consumer problems, to make assumptions and to check them, to change the problem statement and try to find alternative strategies and solutions. The design thinking basis is the empathy and the ability to form schematic images in the imagination to further identify patterns and generate ideas with emotional and functional content. Empathy is a broad concept that refers to a person's cognitive and emotional reactions to another's experience. The empathy benefits to build and rebuild relationships. On the other hand, through support we acquire the skills of better regulation of personal emotions, especially using such useful and valuable experiense in stressful circumstances. This determines another property of empathy - it promotes the development of healthier and more meaningful behavior. Implementing business ideas creates additional opportunities for businesses. This process begins with a specific problem - a task for design thinking. This task must be accessible, understandable and feasible. Solving this problem will meet the needs of consumers, solve their problem, and create a new, unique product that is in demand. The development of startups, business organizations, the work of enterprises on this principle will provide significant benefits, and will be more successful and competitive.Item Організаційні аспекти менеджменту туристичної діяльності(ЦНТУ, 2021) Панченко, В. А.; Черненко, О. В.; Panchenko, V.; Chernenko, A.У статті розглянуто особливості організаційних аспектів менеджменту туристичної діяльності. Представлено результати анкетування менеджерів туристичних операторів, на підставі чого виділено і класифіковано фактори зовнішнього та внутрішнього середовищ організації. Метою статті є з’ясування сутності функції туристичного менеджменту «організування туристичної діяльності», а також виявлення та характеристика факторів організаційного оточення туристичних підприємств. Виявлено, що туристичне підприємство в управлінській діяльності, орієнтується на фактори внутрішнього середовища (мікро-рівень: цілі та завдання; персонал туристичного підприємства; технологія надання послуг; організаційна структура; фінанси) та фактори зовнішнього середовища (мезо-рівень: конкуренти на ринку туристичних послуг; контролюючі державні установи; громадські організації та об’єднання; клієнти; бізнес-партнери. макро-рівень: кон’юнктура туристичного ринку; законодавство України, яке регулює туристичну діяльність; економічна політика в державі; рішення та діяння місцевих органів влади; транспортна інфраструктура; екологія та рекреаційні ресурси; мода, сучасні тренди). The article considers the features of organizational aspects of tourism management. The results of the survey of managers of tour operators are presented, on the basis of which the factors of external and internal environments of the organization are selected and classified. The purpose of the article is to clarify the essence of the function of tourism management "organization of tourism activities", as well as to identify and characterize the factors of the organizational environment of tourism enterprises. It is revealed that the tourist enterprise in the management activity, focuses on the factors of the internal environment (micro-level: goals and objectives; staff of the tourist enterprise; service technology; organizational structure; finance) and environmental factors (meso-level: competitors in the tourist services market).; controlling government agencies; public organizations and associations; clients; business partners. ; ecology and recreational resources; fashion, modern trends). The external environment provides tour operators with information on the dynamics of the market of tourist services, the conditions of legislative and economic regulation, the state of the environment, the existing transport infrastructure and more. The internal environment provides tour operators with information on: available staff; technologies for providing tourist and health services; management structures of the tourist enterprise; financial resources, all this helps to define goals and develop an effective strategy for tourism business.
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