Наукові праці Кіровоградського національного технічного університету. Економічні науки.

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Розвиток підходів до класифікації виробничих запасів на підприємствах гірничо-металургійного комплексу України
(КНТУ, 2016) Роєва, О. С.; Roieva, Olha
У статті проаналізовано теоретичні, методичні та організаційні положення обліку і контролю виробничих запасів підприємств гірничо-металургійної галузі. За результатами досліджень надано пропозицій щодо класифікації запасів за ознаками властивими підприємствам гірничо-металургійного комплексу з метою посилення контролю. Запропоновано введення додаткових субрахунків з обліку сировини, матеріалів та палива, спрямоване на вдосконалення синтетичного та аналітичного обліку запасів. Purpose of the article is to detail the classification of inventory of mining and smelting complex, which will enhance the effectiveness of expenditure control inventory at different stages of the production process and the formation of values according to production needs. For the proper construction of internal control and accounting of inventory they need to be clear classification created specific to the mining and metallurgical industry. The largest share in the structure of inventory of mining and metallurgy, just take raw materials and fuel, as increased control and improvement of accounting in need of these stocks. Appropriate implementation will be the classification of raw materials on the grounds of belonging to a certain stage of the manufacturing process: production, enrichment, agglomeration; Production of metal. To meet the needs of analytical accounting accounts highlight the second and third orders, reflecting the value of inventory at each stage of the production process. Inventories are important for normal operating activities of mining and metallurgical industry and occupy a dominant position in the structure of current assets. Implementation of the proposals of the author facilitates strengthening controls at each stage of the production process, analyticity and efficiency of inventory accounting. The classification and accounting method allows to control the production process for each redistribution, the appropriateness of spending reserves, compliance with consumption, as well as identify possible ways to reduce costs at all stages of the movement of inventory. The classification is not exhaustive and requires further research to improve analytical accounting system at all stages of the movement of inventory of mining and metallurgical complex.
Сучасні методи оцінки банківського персоналу
(КНТУ, 2014) Калінін, А. М.; Kalinin, Andriy
В статті розглядаються сутність, значення та використання методів оцінки банківського персоналу для підвищення ефективності системи підбору та підготовки кадрів в банківській сфері. The article investigates the modern methods of evaluation of bank personnel in order to improve personnel management in the banking sector in restructuring banking banking institutions and the way out from the current financial crisis. It is regarded in this article about the essence, the meaning and the use of evaluation methods of bank personnel to improve the effectiveness of the recruitment and training system in banking. The methods for assessing bank personnel contribute to ensure the collection, recording and measurement of relevant information about an employee of a commercial bank. The system of evaluation of personnel is considered. A scheme of the components of personnel assessment is built. Classification of methods of assessment staff is selected. The modern methods of assessment staff are considered It is necessary for improving the efficiency of evaluation of bank personnel: the spread of modern methods of assessment for all categories of personnel, extension personnel access to the results of its evaluation , the active involvement of personnel in the process of evaluation by engaging introspection activities and the development of measures to improve the operation , expansion of the evaluators, as which, in addition to the supervisor, often acting senior managers, colleagues, subordinates , customers results. Using the methods of evaluation of bank personnel it is formed the necessary information base for decision-making of the personal character that will enhance the effectiveness of recruitment and training system.

Наукові праці Кіровоградського національного технічного університету. Економічні науки.

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