The problems of accountable and analytical procuring of enterprise management

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Kovalova Tatiana Volodymyrivna

2016-02-01

Full Text Available This article investigated main aspects of accountable and analytical procuring of enterprise management. It was found essence of accountable and analytical procuring of enterprise management, purpose, functions and tasks. It was determined main elements and essence of accountable and analytical information taking into consideration needs of modern management. In the article are exposed structural elements of accountable and analytical procuring. It was formed conceptual approaches of building accountable and analytical procuring of enterprise management. It was analyzed main problems of improving accountable and analytical informational procuring of taking managerial decisions with the aim of solving economic problems due to current situation of national economy.

THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

OpenAIRE

Nadiya Khocha

2017-01-01

The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoreti...

THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT SMALL ENTERPRISES IN UKRAINE

Directory of Open Access Journals (Sweden)

Nadiya Khocha

2017-09-01

Full Text Available The purpose of the research is to study the organization of managerial accounting in Ukrainian small enterprises. Methodology. The survey of management accounting is conducted by an interview with the manager/ chief accountant/financial director of small enterprises, or by sending the questionnaires to these persons via the e-mail. The sample of study includes fifty-five small enterprises of the Lviv region in different types of activities and forms of ownership. Results. Analysis of theoretical base of Ukrainian scholars and the experience of management accounting in foreign small enterprises allowed distinguishing three main stages of the study. Summarizing the results of the survey, received on the base of the questionnaire of the first stage “Information for management decision-making”, we can conclude that the main source of information for the manager in making managerial decisions are the operational reports or their combination with financial assessment; the preparation of such information is made by chief accountant (outsourcer, who submits it to the chief manager daily, once per week or month. The indicators of financial reporting, analytical information, obtained on the base of management accounting methods, as well as non-financial indicators that characterize the economic activities of a small enterprise, are the basis for managers in managerial decision-making. The results of the second stage “Practice of conducting the management accounting” show that, in order to improve the financial position of small enterprises, their managers use information derived from the application of methods of operational and strategic management accounting. However, the level of their implementation is rather low since most small entities use only one of the methods of operational and strategic management accounting. It is defined that the number of management accounting methods used by small enterprises is higher if the founders are foreign

Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy

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Burlan Svitlana A.

2017-03-01

Full Text Available The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the implementation of the enterprise development strategy, a list of preconditions of the effective use of accounting and control tools in the strategic management of a modern enterprise is formulated. It is characterized by the focus on promoting the strategic management process and assessing the achievement of long-term objectives of the enterprise; orientation on processes and actions in terms of creation of cost of the enterprise and its production; identification of the cost-accounting factors having a long-term impact on the performance of the enterprise; interpretation of information on intangible resources as information of strategic significance; use of non-financial measures in the assessment of its processes and performance; comprehensive and flexible use of various approaches and methods of management accounting and control.

ORGANIZING OF MANAGERIAL ACCOUNTING IN THE FORMING OF INFORMATION BASE OF BUILDING ENTERPRISES PROVIDING DEVELOPMENT

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Nadiia Pylypiv

2017-03-01

Full Text Available This article explores the impact of organization of managerial accounting on formation of informational base on the local (level of the individual enterprise, regional, disciplinary and national levels in the context of providing stable economic development for building enterprises. Based on our findings, we built a cognitive map of such an influence, which shows itself through different spheres, such as: economic, ecological and social, and will enjoy informational requests of management for improving of effectiveness of management system of such kind of  enterprises. Keywords: managerial accounting, organization, provision, stable economic development, building enterprises

RESTORATION OF ACCOUNTING A OF THE ENTERPRISE: PREREQUISITE AND ESSENCE

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Luhova Olha

2018-01-01

Full Text Available Introduction. The accounting department regulates the work of all departments and documents the changes that take place at the enterprise in detail. Ukrainian legislation clearly defines the necessity and procedure for proper accounting by business entities. The main requirement is a going concern of accounting: from the date of registration of the enterprise to its liquidation. However, in practice, business entities do not always comply with the requirements of the legislation. Falsity or lack of reporting, poor quality of accounting can interfere cooperation with lenders, business partners and investors. In addition, the law provides administrative responsibility in violation of accounting. Purpose. To research the reasons that caused the restoration of accounting, to reveal the purpose, variants and stages of its realization. Results. The reasons that cause the company to a situation when it is necessary to restore accounting are reviewed. Late recovery and availability of accounting violations can lead to serious consequences for the enterprise. First of all, there will be problems with state authorities. Evading taxes or paying inappropriate amounts leads to administrative or even criminal responsibility. In addition, the lack of proper accounting can negatively affect the economic activity of the enterprise. Distortion of data sooner or later will cause to the fact that the company’s management will not be able to control the movement of inventories, financial assets. Possible options for restoring the accounting system are considered. Recovery may be done by a staff accountant, a private accountant which is involved in the execution of this procedure, or may be entrusted to an outsourcing accounting company. Stages of enterprise’s accounting restoration are reviewed. They are analysis of available primary documents and registers of accounting; making necessary changes in existing documents and filling out missing documents

Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy

OpenAIRE

Burlan Svitlana A.; Katkova Natalia V.

2017-01-01

The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the imple...

Analyzing the Contents of the Orders on Accounting Policy of Hotel Industry Enterprises

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Kovalevskaya Nadezhda S.

2017-10-01

Full Text Available The article is aimed at carrying out an analysis of the contents of the orders on accounting policy of hotel industry enterprises and developing an optimal structure of the accounting policy parameters for the enterprises in this sphere. The contents of the «On accounting policy» orders was analyzed in terms of the organizational, technical and methodological divisions of the hotel industry enterprises of the Kharkiv region. In order to optimize the accounting process at the hotel industry enterprises, a structure of the hotel’s accounting policy parameters has been developed and recommendations have been made to improve the methodology of its design, which would facilitate rationalizing the formation of information resources to manage enterprise and improve performance without significant changes in the organizational structure and substantial financial investment.

Making sense of enterprise systems in institutions

DEFF Research Database (Denmark)

Svejvig, Per; Jensen, Tina Blegind

2013-01-01

Whereas previous research provides a number of accounts of failure prone enterprise system (ES) implementations, empirical evidence of the re-implementation of an accounting system in a Scandinavian high-tech company shows how the system became highly integrated, accepted by its users, and well......-aligned to the work processes. To learn from this case study, we investigate the interactive and dynamic relationships among the enterprise system, people and institutional properties. We investigate the institutional structures and the sensemaking processes at play to identify how the idea of an efficient accounting...... system travelled from a national to a local level, how the system moved from being highly customized to becoming a standard package and how the users’ enactment of the system reinforced existing institutional practices. Based on the findings, we frame our contributions into five lessons learned: (1...

THE REGULATION OF METHODICAL IMPLEMENTATION BY EQUITY ACCOUNTING ON ENTERPRISES WITH FOREIGN INVESTMENT

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Iurii Iakymov

2016-11-01

Full Text Available Purpose is to specify on the accounting methodic of transactions with equity and based on it’s ways of their effektive and resultative improvement in the enterprises with foreign investments. Methodology: In the context of such a scientific research the economic substance and methodical support of the equity accounting in enterprises with foreign investment comparison methods were used: research, synthesis, system approach, mathematical methods, formalization, induction, deduction and other methods. The scientific article is compiled on the basis of research results the main provisions of the legal regulation of these processes, the analysis of the literature of scientists and experts, that investigate this perspective, and other official sources from the Internet. Results. This article is devoted to the economic essence and peculiarities of the accounting equity in the context of accounts, the methodology for formation of equity, recognition procedures and the equity in enterprises with foreign investment. Also, the methodical approach of equity accounting in enterprises with foreign investment was analyzed by the author. As a result of research and detailed testing of transactions with equity for enterprises with foreign investments formed the results and recommendations: - specification of accounting method the transactions of equity based on the scientific research of it’s economic nature and characteristics of accounts, capital formation techniques, procedures, recognition and measurement of equity on the basis of comparative characteristics the international experience; - in order to display the mapping technique in the accounts of transactions with equity, is considered the procedure of object accounting in the program 1C and SAP, which based on a comparison of it’s benchmarks; - proposed the model of comparative accounting automation through the use of accounting software 1C and SAP, confirmed the need for a gradual transition to

Improving of enterprise consumer service system

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Yа.М. Laguta

2015-12-01

Full Text Available The problems of consumer services at domestic enterprises are showed. The shortcomings in the service of enterprise operation are analyzed. The basic features of the functioning of the service system forming medium are determined. The authors develop the measures to improve the quality of services which can contribute to their development, expansion of the customer base, increase in sales volume (goods and services as well as improving efficiency and profitability. Taking into account the current environment of enterprises the proposed measures are formed. The article proves the expediency of the use of the client-oriented approach to a customer, the use of software programs and the improvement of the CRM-system at enterprises, the introduction of «7P» concept.

WAGE TAX ACCOUNTING IN THE AGRICULTURAL ENTERPRISES

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Nftaliia Bondarhuk

2017-03-01

Full Text Available The article aims to determine the order of accounting taxation wage and directions of its improvement in the agricultural enterprise. It was identified, that the accuracy of calculation of the related to wage amounts of mandatory payments to the budget depends on the correct definition of the amount of wage and its structure. It is noted, that in our country income tax from individuals and military collection is deducted from wages. Single social contributions is charged on the labor remuneration fund. Main accounts which are used for displaying in accounting for taxation of wages and basic accounting records were shown. It was stated, that taxation of wages, which is less than the minimum, despite the simple theoretical explanation, on practice is very time-consuming process which requires a certain sequence, accuracy and attentiveness. To improve the process of wages taxation we propose to calculate the amounts of the Single social contribution charged on wage which is less than minimum, in a specially developed form, which will help to simplify calculation of the Single social contribution on wage, which is less than minimum, that will help to improve wage tax accounting. Key words: taxes, accounting, wage, taxation of wage on enterprise.

A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy

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Marenych Tetyana H

2016-05-01

Full Text Available The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not only for users of financial reports but also for achieving the purposes of determining the object of levying the profits tax. There revealed significant differences at reflecting in accounting the consequences of changes in the accounting policy and accounting estimate. There has been generalized the information in the order on the enterprise accounting policy with respect to accounting estimates. It is proposed to provide a separate section in the order, where there should be presented information about the list of accounting estimates taken, about how the company will make changes in the accounting policy, accounting estimate as well as correct errors

The practical implementation of enterprise balanced scorecard analysis system

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Pollack G.A.

2017-01-01

Full Text Available The use of balanced scorecard system requires to use some measurable key performance indicators in every part of an enterprise activity, not only for the enterprise itself and its subdivisions, but for every employee. These actions need the introduction/application of a corporate information system. In this work we suggest the most commonly used Russian software “1C: Enterprise Platform” (Accounting system of enterprise. We present the practical implementation of the system of real-time monitoring, analysis and control for the implementation of actions concerned with financial component of the enterprise-balanced scorecard. The formed module (expansion can be applied in pattern “1C: ERP” (Enterprise Recourse Planning. The conclusion is made about the possibility of the above information system expansion for the implementation of all components of the enterprise balanced scorecard system.

Development of accounting quality management system

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Plakhtii T.F.

2017-08-01

Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

Indicators as an Instrument of Measurement in Management Accounting in Logistics Enterprises in Poland

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Justyna Dobroszek

2015-12-01

Full Text Available Purpose: The purpose of this study was to present the extent to which indicators applied by logistics providers in Poland measure logistics-related processes and performance in the context of implementing the concept of management accounting in the enterprises that were researched. Methodology: The research methods used by the authors included a literature review of mainly German and Polish publications and survey research conducted in 2011–2013 among logistics enterprises in Poland. This study served as the basis for verifying four hypotheses and formulating conclusions. Findings: The main results of this study showed that management accounting systems are implemented in about half of then logistics providers in Poland covered by the survey. 75% of all enterprises conducted indicator analysis to evaluate logistics processes, costs and performance, and 90% of the indicators used by these enterprises were of a financial nature. Research limitations: The main limitation of the research was associated with conducting the survey. The low return rate of completed questionnaires did not allow for a detailed analysis of the undertaken subject to be conducted. Moreover, the research results cannot be generalized to all logistics companies in Poland. Originality: The study was the first review of the application of indicators in logistics companies in Poland in relation to the implementation of the management accounting concept. The study provides knowledge about how Polish logistics enterprises use indicators as an important management accounting instrument.

Defense Logistics Agency Did Not Fully Implement the Business Enterprise Architecture Procure-to-Pay Business Process in the Enterprise Business System

Science.gov (United States)

2014-10-28

change. Enterprise Business System In August 2000, DLA began developing its Enterprise Resource Planning ( ERP ) system by initiating the Business...the EBS core system. EBS became the ERP system solution supporting DLA nonenergy commodity activities. DLA subsequently enhanced its EBS...capabilities by adding SAP software that supported DLA Enterprise Operational Accounting, real property, and inventory management functions. As part of the

FORMATION OF MARKETING MANAGEMENT SYSTEM OF THE ENTERPRISE

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Volodymyr Tkachenko

2017-12-01

implementation of basic functions of marketing management, and in order to determine the effectiveness of marketing activities of enterprise, the indicator that characterizes the ratio of costs to marketing activities of a company and financial result is used most often. Thus it is impossible to track achievements of certain processes of marketing activity of enterprise and the efficiency of the operation of relevant divisions of the enterprise. However, the consideration of approaches to the management of marketing activities of enterprise made it possible to determine the need for the formation of such a marketing management system that takes into account types of connections of system components and considers the influence of factors of the enterprise marketing environment, and the methodology for evaluating its effectiveness made it possible to determine the appropriateness of the enterprise’s efforts. The practical significance and originality of the results obtained is the improvement of the management system of marketing activities of the enterprise, which allows, taking into account the influence of factors of the marketing environment, not only controlling the basic processes of marketing activity of the enterprise but also assessing the impact of these processes on the efficiency of marketing activities of the enterprise as a whole on the basis of “contributions/performance” principle.

A Justified Initial Accounting Estimate as an Integral Part of the Enterprise Accounting Policy

OpenAIRE

Marenych Tetyana H

2016-01-01

The aim of the article is justification of the need to specify in the order on accounting policies not only the elements of the accounting policy itself but also the initial accounting estimates, which will increase the reliability of financial reporting and the development of proposals on improvement of the given administrative documents of the enterprise. It is noted that in recent years the importance of a high-quality accounting policy has increased significantly not onl...

INCREASE OF QUEUING SYSTEM EFFECTIVENESS OF TRADING ENTERPRISE BY MEANS OF NUMERICAL STATISTICAL SIMULATION

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Knyazheva Yu. V.

2014-06-01

Full Text Available The market economy causes need of development of the economic analysis first of all at microlevel, that is at the level of the separate enterprises as the enterprises are basis for market economy. Therefore improvement of the queuing system trading enterprise is an important economic problem. Analytical solutions of problems of the mass servicing are in described the theory, don’t correspond to real operating conditions of the queuing systems. Therefore in this article optimization of customer service process and improvement of settlement and cash service system trading enterprise are made by means of numerical statistical simulation of the queuing system trading enterprise. The article describe integrated statistical numerical simulation model of queuing systems trading enterprise working in nonstationary conditions with reference to different distribution laws of customers input stream. This model takes account of various behavior customers output stream, includes checkout service model which takes account of cashier rate of working, also this model includes staff motivation model, profit earning and profit optimization models that take into account possible revenue and costs. The created statistical numerical simulation model of queuing systems trading enterprise, at its realization in the suitable software environment, allows to perform optimization of the most important parameters of system. And when developing the convenient user interface, this model can be a component of support decision-making system for rationalization of organizational structure and for management optimization by trading enterprise.

Modern approaches to quintessence of public accounting of enterprise in context of economical safety providing

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L.V. Gnilitskaya

2016-07-01

Full Text Available Discrepancy of possibilities of modern accounting to the demands of economical safety directed for the satisfaction of informational needs of various groups of users of accounting in order they could make grounded and timely management decisions while providing stable and steady functioning both an enterprise and a region where this enterprise runs and also a state as a whole, has caused the necessity of searching for other concepts and the models of accounting information formation. The research proves that the most advantages for economical safety providing belong to the concept of cost accounting. The use of this concept will allow to identify the information necessary for the sides interested in it; to model external corporation accounting including field peculiarities of an enterprise; to disclose the information concerning not only to internal parameters but also to external environment where the enterprise functions; to assess the risks of businesses and show their influence in corresponding forms of accounting. The adaptation of the concept of cost accounting into the practice of home enterprises (if the informational needs of economical safety are provided will require definite changes in the structure and contents of accounting information, on one hand, and the improvement (view, shift of the principles of preparation of accounting as the accounting base, on the other hand.

Defense Forensic Enterprise: Assessment and Status Report Personnel Accounting Extract

Science.gov (United States)

2013-12-01

pathology , forensic anthropology, forensic toxicology, and DNA analysis to iden- tify human remains. Per DOD Directive 5205.15E, the stakeholders fall...Defense Forensic Enterprise Assessment and Status Report Personnel Accounting Extract Christine A. Hughes • Jeffrey E. Chilton John J. Clifford • C...community-related sections from a CNA report titled, “Defense Forensic Enterprise Assessment and Status Report” [1]. The first sec- tion within this

The Accounting Policy of Enterprise and its Contents in the Practical Aspect of Application

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Malikov Volodymyr V.

2017-05-01

Full Text Available The accounting policy of enterprise and the manner of its formation is a rather complex process, which should not only involve the selection of several accounting options but also act within the framework of existing legislation. The accounting policy of enterprise is the backbone of any activity of an economic entity, as it establishes an accounting procedure based on a comprehensive analysis of the possible options. The article is aimed at developing the contents of accounting policy, which will provide for creating a workable document, using experience of leading scientists. Since the accounting policy of enterprise is primarily intended to provide true and full coverage of the activity of economic entity, which is implemented in practice through preparation of financial reporting, it would be appropriate to generate its contents in terms of the reporting sections. That is, in a general way, the issues to be reflected in the accounting policy of enterprise should have a separate structure for each item of financial reporting: for the constituent assets, the capital and liabilities; the estimate on the balance sheet date; the estimate on decrease; the estimate on revenues and costs.

Construction of the enterprise content management system in nuclear power plants

International Nuclear Information System (INIS)

Cai Canyin; Wu Jiangang

2013-01-01

Data has gradually become a strategic resource to achieve enterprise sustainable development, improve decision-making level and innovation ability. Enterprise data, characterized by diversity of source and complexity of type, expand rapidly. The structured data processed by the traditional relation database management system (RDBMS) account for only 15% of the total information data worldwide. However, the rest 85% of the world's information data are unstructured, including paper documents, reports, video and audio files. How to manage these unstructured information has become a big problem for traditional structured data management. The enterprise content management system is an effective way to solve this problem. This paper analyses the present situation of some of domestic nuclear power enterprise content management system, makes suggestions on selection of enterprise content management system, discusses the practical application of the enterprise content management system in a nuclear power plant. (authors)

Salary administration as part of employee incentive system at industrial enterprises

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Sagandykov Michail

2017-01-01

Full Text Available The article analyses the financial staff incentives at industrial enterprises. The paper concludes that the incentive system should be developed taking into account the developed staff motivation. The only efficient target of influence is the existing staff motivation components. A 3-element employee incentive framework for industrial enterprises is suggested. The article presents the critical analysis of the existing payroll systems of several industrial enterprises, elicits the common flaws of the incentive payments, and develops requirements for such systems. The paper also provides an industrial enterprise needs matrix and an incentive payment types matrix required to build up a rational monetary staff incentive system. These matrices can be adapted for any industrial enterprise with regard to its long-term objectives.

Accounting, Creativity and Charity in Hospitality Enterprises: the Case of “Lentil as Anything”

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Maria-Gabriella Baldarelli

2017-03-01

Full Text Available This paper aims at analysing the case of “Lentil as Anything”, that is a very interesting combination of creativity and charity in the field of hospitality enterprises. It represents the implementation of a new typology of restoration in which guests can eat and then they will pay as they “feel”. The research case is a charity (social enterprise and it is an example of civil enterprise with some stimulating implications about accounting and accountability tools.

Continuous Fraud Detection in Enterprise Systems through Audit Trail Analysis

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Peter J. Best

2009-03-01

Full Text Available Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1 threat monitoring-surveillance of security audit logs for ‘red flags’, (2 automated extraction and analysis of data from audit trails, and (3 using forensic investigation techniques to determine whether a fraud has actually occurred. We demonstrate how mySAP, an enterprise system, can be used for audit trail analysis in detecting financial frauds; afterwards we use a case study of a suspected fraud to illustrate how to implement the methodology.

New Challenges in Teaching Accounting and Reporting in Tourist Enterprises

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Maria Gabriella Baldarelli

2013-02-01

Full Text Available The experience of teaching for several years in different degree courses pressed me to use new tools and methods to make use of Connecting general trend of teaching all over the world this paper want to reply to the following research question: “what challenges we are facing in teaching accounting and reporting in tourist enterprises?”. Research design is oriented to deep study international literature about the state of art of teaching accounting and above all social and environmental accounting and reporting (SEAR (Gray, Owen, Adams, 1996, Tinker, Gray, 2003; Tinker, 2005; Gray, Guthrie, 2007, because I think that this field is very important for service enterprises, especially for tourist ones. The importance is given by disclosure and democracy that is at the base of SEAR process and my interest to safeguard people and environment in tourist entities and destinations (Garrone, Di Cesare, 2005.I want to present some reflections about how to teach accounting in tourism to give student the availability to understand the constructive role of accounting but at the same time the bad role of it at the same to serve power and exploitation.

WAYS TO OVERCOME THE PROBLEMS OF INTANGIBLE ASSETS ACCOUNTING OF THE UKRAINIAN ENTERPRISES

OpenAIRE

BARASH, Yu. S.; BULHAKOVA, Yu. V.; BOZHOK, N. O.; HOLOVKO, A. P.

2014-01-01

Introduction. In modern conditions, one of the priority instruments of profit formation is the use of assets that do not have a material form. Using intangible assets (IA) is performed the capitalization of enterprises, i.e. the conversion of their capacity in the market outcome. Improvement of intangible assets accounting will enhance the competitiveness of Ukrainian enterprises. Purpose of the article is identification and justification of improvement areas of intangible assets accounting b...

Universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical support

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Tkachenko Sergіy A.

2013-03-01

Full Text Available The goal of the article lies in formation of a paradigm (sample of universal methods of creation of functionally developed management systems of special purpose of industrial enterprises and production associations and their use when planning and introducing the subsystem of accounting and analytical support. Analysing, systemising and generalising scientific works of many economists, the article describes ways of solution of the problem of organisation of works on planning and introducing the accounting function at industrial enterprises and in production associations – individual planning, increase of a number of organisations that plan functionally developed accounting subsystem and training of relevant specialists. In the result of the study the article realises an important direction of development in improvement of organisation of accounting and economic and analytical support at industrial enterprises and in production associations based on uniformity of project decisions on the subsystem of the accounting and analytical support and functional development of the process of its creation. The issue of organisation of the calculation process while planning and introducing the accounting function in functionally developed management systems of special purpose of industrial enterprises and production associations is of special urgency among the prospects of further studies in this direction. Further development of accounting can result in replacement of traditional accounting with functionally developed subsystem of accounting and analytical support with intensive use of the concept of methodologically justified paradigmatic approach.

THE EFFECTS OF ENTERPRISE ACCOUNTING POLICIES REGARDING DEPRECIATIONS UPON THE RESULTS AND CORPORATE TAXES

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Sorin, Grigorescu

2013-01-01

Full Text Available Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations generates reverse effects upon a corporate tax. That is why the measurement and depreciation system of assets must be correlated with capital maintenance. In the event of depreciation, accounting policies may envisage the choice of one of the depreciation methods, for example straight-line, accelerated or degressive methods of depreciation. Choosing a method of depreciation involves an accounting option. The present article includes a comparative approach of depreciation methods and their implications upon the results and profit taxes, comprising own perspectives and opening new research prospects. The question can be “Which method is the best to use?”. The answer depends on enterprise objectives, on the “aggressiveness” used when it wants to approach fiscal management.

Integrating Enterprise Resource Planning (SAP) in the Accounting Curriculum: A Systematic Literature Review and Case Study

Science.gov (United States)

Blount, Yvette; Abedin, Babak; Vatanasakdakul, Savanid; Erfani, Seyedezahra

2016-01-01

This study investigates how an enterprise resource planning (ERP) software package SAP was integrated into the curriculum of an accounting information systems (AIS) course in an Australian university. Furthermore, the paper provides a systematic literature review of articles published between 1990 and 2013 to understand how ERP systems were…

MAINTENANCE MANAGEMENT ACCOUNTING SYSTEM OF WASTE WATER DISPOSAL SYSTEMS

Science.gov (United States)

Hori, Michihiro; Tsuruta, Takashi; Kaito, Kiyoyuki; Kobayashi, Kiyoshi

Sewage works facilities consist of various assets groups. And there are many kinds of financial resources. In order to optimize the maintenance plan, and to secure the stability and sustainability of sewage works management, it is necessary to carry out financial simulation based on the life-cycle cost analysis. Furthermore, it is important to develop management accounting system that is interlinked with the financial accounting system, because many sewage administration bodies have their financial accounting systems as public enterprises. In this paper, a management accounting system, which is designed to provide basic information for asset management of sewage works facilities, is presented. Also the applicability of the management accounting system presented in this paper is examined through financial simulations.

Big Bath as a Determinant of Creative Accounting in Small and Micro Enterprises

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Lenka Zemánková

2015-01-01

Full Text Available Creative accounting is a 21st century phenomenon and in the context of the economic crisis and deficit budget it has been receiving increasing attention, in particular in the area of prevention and detection of accounting manipulation. The focus of the research on small and micro-enterprises stems from little attention paid to these enterprises and the undeniable importance of small and micro-enterprises for the economy. Primary research is based on the examination of a phenomenological paradigm, i.e. it focuses on understanding human behaviour on the basis of a reference framework for research participants. The main research method used in research is a comparative case study, which is one of few methods that allow research of this sensitive topic. Research will focus on the existence of a big bath in the company’s ratio of profit and turnover as a determinant of a change in the company’s approach to creative accounting.

Pricing for finished products of the enterprise: accounting and analytical aspect

Directory of Open Access Journals (Sweden)

N.L. Pravdyuk

2017-03-01

Full Text Available The pricing policy chosen by the enterprise in respect of goods and finished products of own production, has a decisive influence on the formation of financial results. In modern economic conditions we need to strengthen managerial decisions on the choice and carrying out price policy and a means of solving this problem is accounting. To determine the boundaries and competence of decision-making we analyzed the regulation of these terms and processes, as well as the dynamics of the stocks across sectors of the economy, the consumer price index, producer price index, the price index of realization of industrial products. Widely used data analytical reviews of the national Bank of Ukraine, enterprises' expectations regarding efficiency, the analysis of financial market indicators, etc. Established that the provision of information management pricing of goods shall conform to the requirements of the economy, by deepening complexity of accounting, to ensure the needs of consumers. According to the study substantiates the basics of accounting and analytical aspect of the pricing policy for finished products businesses. In the study of pricing policies in respect of goods in accounting and analytical aspect, we have established the following. The existing normative-legal acts and definitions of researchers on economic and accounting analysis of the concept give a sufficiently wide interpretation, which depends on the orientation and activity of the enterprise. Factors and points of influence on the efficiency of the pricing policy are: information support of process of pricing assessment of pricing factors, establish the objectives of price policy, assessment of customer demand, cost analysis, competition analysis, selecting a pricing method that measures the price adjustment, the evaluation price risk. The economic impact of the market environment is the most significant to the pricing policy of agricultural enterprises, which revealed the analysis

Exploring the Factors of an Enterprise Resource Planning System in a Local Government Organization

Science.gov (United States)

Shaw, Bryan T.

2012-01-01

The enterprise resource planning (ERP) system industry accounts for $8.8 billion annually. Enterprise resource planning systems are not performing as expected due to implementation barriers, changes in job responsibilities, and access to information; 50% of all information technology failures are due to the implementation of ERP systems. Guided by…

AUTOMATION OF ACCOUNTING THE NUMERIC PARTS AND UNITS AT MANUFACTURING ENTERPRISES

Directory of Open Access Journals (Sweden)

E. S. Vasev

2017-01-01

Full Text Available Objectives. The substantiation of the need and disclosure of the substantive and technological features of the design and  development of an information system for the registration of numeric parts and units at a manufacturing enterprise.Methods. Case-technology,object-oriented programming.Results. The development mechanism of an information system for registering numeric parts and units at a manufacturing enterprise is  described. The development process begins with an analysis of the  subject area, wherein the requirements for the information system  are defined. Two business processes related to the activity of the  production preparation engineer are identified and the entities and  types of these attributes are indicated. Using the case-tool  DBdesigner 4, a data scheme is constructed and code is generated for scripts used to create a database in the SQL language. The database is implemented on MySQL. The web-interface of the  information system is designed: website scheme, action sequence  diagram, website logical structure and layout. The resulting data  scheme is implemented within MySQL data base management  system (DBMS and a web-based system interface developed using  object-oriented programming using Notepad ++ text editor. The  web-interface allows a multi-user working mode to be provided with the information system. The separation of basic and summary data among different tabs is performed in order to simplify the work of personnel and minimise the human factor associated with the processing of disparate data. The requirements to be met by the developed information system are defined.All software used in the development process is free.Conclusion. The selection of software tools for the development of a system for accounting of numeric parts and units at a manufacturing enterprise is implemented, allowing the conceptual, logical and physical design of a database – as well as its web  interface – to

Role-Oriented Enterprise Systems

DEFF Research Database (Denmark)

Holst, Philip; Beringer, Joerg; Winther, Jacob

This paper examines the concept of role-­oriented enterprise systems by investigating motivations for and approaches to constructing and reflecting predefined organizational roles in user interfaces of packaged enterprise systems. The research is conducted as case studies of Microsoft and SAP......, constructed from interviews, documents, and examples of role-­‐oriented enterprise system packages from both vendors. The research indicates that the primary motivation of the vendors for including predefined roles is to complement a function-­‐centric approach with a user-­‐centric approach to the design...... of user interfaces of enterprise systems. The research furthermore identifies strategies of an embedded and an independent approach to modeling the role concept and a unified and a componentized approach to reflecting role aggregation in user interfaces....

The transport performance evaluation system building of logistics enterprises

Directory of Open Access Journals (Sweden)

Xueli Wang

2013-09-01

Full Text Available Purpose: modern logistics has a significant role in today’s society, logistics cost accounts for 35% to 50% of total logistics costs, so it’s great significance to improve the transport performance of logistics enterprises. Design/methodology/approach: the authors select the transportation performance evaluation index of logistics enterprise, with the aid of the fuzzy theory and analytic hierarchy process (AHP, adopt the combining method of quantitative and qualitative analysis, construct the transport performance evaluation system of logistics enterprises. Findings: the choice of transport performance evaluation indicator system for Logistics enterprise is in a state of "high", which indicates the indicator selection is reasonable. Research limitations/implications: the selected indicators with experts’ subjective factors can not accurately quantify. Practical implications: it has important practical significance to promote the development of modern logistics enterprises and save social cost. Originality/value: current research methods mainly include the PDCA cycle model, key performance indicators (KPI and benchmarking method, principal component analysis method, etc. The authors for the first time with the aid of fuzzy theory and analytic hierarchy process (AHP, adopt the combining method of quantitative and qualitative research on transport performance problems.

Lean accounting – as a future accounting system

Directory of Open Access Journals (Sweden)

M.V. Koryagin

2017-12-01

Full Text Available The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of upgrading to the system of lean accounting: the evaluation of the current situation and the expected development prospects of the enterprise; the development of the principles of implementing lean accounting; the determining the production parameters and methodology of the economic model construction; the organization of lean manufacturing environment and reducing most of the stock; the determining the flow of value creation; the rejection of variable accounting and reverse cancellation of all labor costs and the cost of materials; the rejection of tracking stocks and assign of the costs directly to the costs of sales when occurred; the definition of client-targeted spending; the relationship with suppliers and automation of the accounts payable; the relationship with customers and automation of the payments received.

ACCOUNTING SYSTEMS AND THEIR CONVERGENCES NOWADAYS

Directory of Open Access Journals (Sweden)

DARABOS Eva

2014-07-01

Full Text Available The expansion of opportunities and the disappearance of country borders make the answering the question increasingly urgent that which country’s or region’s acts and customs as precedents the accounting created for measuring the economic performance should use in the future. The fact makes this question especially interesting that these acts and customs often differ from each other significantly even within a region. The objective of the study is to introduce the major accounting systems (US GAAP, EU directives, IFRS and their supporting institutional background in a conception way with a special regard on compiling financial statements on the basis of IFRS. The accounts should include not only validity but the preciseness expected by both the owners and the creditors focusing on consistency, the usefulness, transparency and unambiguousness of the contained pieces of information. All these are especially important when a given enterprise or an enterprise-group represents itself in several countries or continents. The actuality of the topic is strengthened by the fact that more and more entities being interested even in abroad require to use a system based on internationally accepted standards as a basis when compiling annual accounts and consolidation for the sake of comparability.

Acceptance of enterprise resource planning systems by small manufacturing enterprises

CSIR Research Space (South Africa)

Adam, R

2011-06-01

Full Text Available systems by small enterprises. This paper addresses this gap by considering the strategic, business, technical and human factors that influence the acceptance of ERP systems in small manufacturing enterprises in South Africa. The consultative list...

CONCEPTUAL APPROACH TO IDENTIFICATION OF THE PROTECTION OF THE ORGANIZATION OF MANAGEMENT ACCOUNT FOR BUILDING ENTERPRISES

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Nadiia Pylypiv

2017-08-01

Full Text Available The article examines the issue of determining the necessary provision of the process of organizing management accounting in construction companies in order to form a conceptual approach to its identification, taking into account changes in the modern information environment. Established that the technological process of accounting procedures should be ensured: organizationally, informational, technically, methodically, socially, ergonomically and resourcefully. According to the results of the research, the classification of resource support for the management accounting process has been developed, which determines the importance of using such resources in order to successfully implement the strategy of enterprise development in the modern information environment. Keywords: managerial accounting, organization, security, conceptual approach, building enterprise.

System-functional approach in enterprise''s innovation activity management

OpenAIRE

Olikh, L.; Maslyukivska, А.

2012-01-01

The article is devoted to the problems of forming management system of enterprise innovation activity. The authors pick out the enterprise's innovation subsystem main parts and generalize management functions' realization in the context of its innovation activity management.

Dressage, Control, and Enterprise Systems

DEFF Research Database (Denmark)

Gal, Uri; Berente, Nicholas; Yoo, Youngjin

2010-01-01

In 2004, National Aeronautics and Space Administration (NASA) implemented Full Cost, an activity-based accounting program through an agency-wide enterprise resource planning (ERP) implementation. We apply Foucault's notion of 'dressage' to highlight aspects of demonstrative control associated...

METHODOLOGICAL BASES OF PRACTICAL APPLICATION OF PRODUCTION COSTS MANAGEMENT ACCOUNTING AT OIL AND FAT ENTERPRISES

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E. Mykhalska

2014-12-01

Full Text Available Implementing of models of production costs management accounting in response to responsibility centers into Ukrainian oil and fat enterprises is the aim of their full optimization in terms of current competitive market. Setting production costs as an object of every single responsibility center will enable to update the whole range of accounting operations on costs paperwork, used raw and other materials assessment, cost recovery from labour costs with benefits-related deduction, depreciation recovery due to season production variability, services distribution of auxiliary and service departments and general production costs. In this regard, referring to the current costs accounting at oil and fat enterprises of Ukraine it should be admitted that the main purpose of the article is to explore the above-mentioned issues.

System of Enterprise Reputation Management

Directory of Open Access Journals (Sweden)

Derevianko Olena. H.

2014-03-01

Full Text Available The article offers a system of enterprise reputation management directed at increase of economic benefits from formation and maintenance of high reputation in the result of maximisation of the volume of the incoming cash flows of the enterprise and also their duration and stability. It proves that reputation management, which allows achievement of economic goals of the enterprise, should be directed at key groups of stakeholders: growth of products sales is ensured by consumers, growth of internal stability – by enterprise personnel, growth of external stability – by society, including authority bodies, growth of business value – by investors, owners and partners. The article describes components of the system of enterprise reputation management, the degree of development of which are determined by three vectors: interaction with stakeholders and level of their feedback: messaging, informing, convincing and attracting; activity of the used instruments of reputation management, regularity and intensity, and also quantitative indicators of their application within the framework of directions of the product PR, corporate PR and IR, internal PR, GR and PR-CSR; level of organisational pre-requisites (functional, system and strategic of the system of reputation management.

The Prospects of Accounting at Mining Enterprises as a Factor of Ensuring their Sustainable Development

Science.gov (United States)

Tyuleneva, Tatiana

2017-11-01

One of the problems of sustainable development of mining companies is attracting additional investment. To solve it requires access to international capital markets, in this context, enterprises need to prepare financial statements with international requirements based on the data generated by the accounting system. The article considers the basic problems of accounting in the extractive industries due to the nature of the industry, as well as evaluation of the completeness of their solution in the framework of international financial reporting standards. In addition, lists the characteristics of accounting for mining industry, due to the peculiarities of the production process that need to be considered to solve these problems. This sector is extremely important for individual countries and on a global scale.

INFORMATION SYSTEM STRATEGIC PLANNING WITH ENTERPRISE ARCHITECTURE PLANNING

Directory of Open Access Journals (Sweden)

Lola Yorita Astri

2013-05-01

Full Text Available An integrated information system is needed in an enterprise to support businessprocesses run by an enterprise. Therefore, to develop information system can use enterprisearchitecture approach which can define strategic planning of enterprise information system. SMPNegeri 1 Jambi can be viewed as an enterprise because there are entities that should be managedthrough an integrated information system. Since there has been no unification of different elementsin a unity yet, enterprise architecture model using Enterprise Architecture Planning (EAP isneeded which will obtain strategic planning of enterprise information system in SMP Negeri 1Jambi. The goal of strategic planning of information system with Enterprise Architecture Planning(EAP is to define primary activities run by SMP Negeri 1 Jambi and support activities supportingprimary activities. They can be used as a basis for making data architecture which is the entities ofapplication architecture. At last, technology architecture is designed to describe technology neededto provide environment for data application. The plan of implementation is the activity plan madeto implemented architectures by enterprise.

OSH management systems in enterprises

Directory of Open Access Journals (Sweden)

B. Kalandyk

2010-04-01

Full Text Available Nowadays, in modern companies and enterprises, safety means much more than only the evaluation of risk and analysis of accidents. Theactivities in the area of the occupational health and safety should form an integral part of the enterprise management system. According toa framework directive no 89/391/EEC the EU member states are obliged to implement standards related with the occupational health andsafety systems. The standard most popular and used most commonly, as applicable to enterprises of any type, is the international OHSAS18001 system and in Poland Polish Standards PN-N-18001.

Minatom of Russia Situation and Crisis Center and the Automated Federal Information System for Nuclear Material Control and Accounting

International Nuclear Information System (INIS)

Berchik, V.P.; Kasumova, L.A.; Babcock, R.A.; Heinberg, C.L.; Tynan, D.M.

2001-01-01

Under the Situation and Crisis Center (SCC) management, the Information Analytical Center (IAC) of the Ministry of Atomic Energy (Minatom) of Russia was created to oversee the operation of the Federal Nuclear Material Control and Accounting Information System (FIS). During 2000, the FIS achieved an important milestone in its development: the basic functions of the information system were implemented. This includes placing into operation the collecting and processing of nuclear material control and accounting (MC and A) information from the enterprises reporting to the FIS. The FIS began working with 14 Russian enterprises to develop and implement full-function reporting (i.e., reporting inventory and inventory changes including closeout and reconciliation between the FIS and enterprises). In 2001, the system will expand to include enterprise-level inventory information for all enterprises using nuclear materials in Russia. For this reason, at the end of 2000 through the beginning of 2001, five separate training sessions were held for over 100 enterprise personnel responsible for preparation and transfer of the reports to the FIS. Through the assistance of the Nuclear Material Protection, Control and Accounting (MPC and A) program, information systems for the accounting of nuclear materials are being installed at Russia enterprises. In creating the program for modernization of the Russian Federation State System of Accounting and Control (SSAC) of nuclear material, the SCC conducted a survey of the enterprises to determine the readiness of their internal MC and A systems for reporting to the FIS. Based on the information from the survey and the results of the projects on creation of local information systems at Russian enterprises, the analysis of information and the technical aspects of MC and A systems identified deficiencies that were analyzed and recommendations for eliminating these deficiencies were proposed. The concentration of analytical and administrative

Development of the Model of the System of Managerial Diagnostics of the Enterprise on the Basis of Improvement of Diagnostic Purposes

Directory of Open Access Journals (Sweden)

Grzegorz Pawlowski

2017-11-01

Full Text Available The purpose of the article is to develop a model of the system of managerial diagnostics of the enterprise on the basis of the improvement of diagnostic purposes. The developed model of the system of managerial diagnostics of the enterprise is a set of subjects (owners, managers, investors, specialists, etc., objects (management system, resources, technology, methods (a set of methods and means, business indicators and criteria (parameters that, when interacting, provide the achievement (efficient and effective of the diagnostic objectives of the system of the objectives of managerial diagnostics of the enterprise, taking into account the compliance of its competitive strategy of the state of the environment function of direct action (competitors, customers, suppliers, mediators, and other contact audiences in the context of improving the efficiency and developing the management. It is determined that the system of goals of the model of the system of managerial diagnostics of the enterprise (taking into account the ensuring of the compliance of the system of management with strategic goals and tactical tasks form the following key diagnostic objectives that require improvement on the basis of business indicators (parameters, namely: 1 diagnostics of the effectiveness of controlling the internal business processes of the enterprise; 2 diagnostics of the effectiveness of the typical organizational structure of enterprise management; 3 diagnostics of the efficiency of standardization of the work of linear and functional managers and specialists at the enterprise; 4 diagnostics of the enterprise in the areas of vocational education, labor activity and motivation, innovation work and social development; 5 diagnostics of the level of conflict in the team at the enterprise; 6 diagnostics of efficiency of use of information technologies in the management of the enterprise. The prospect of further research in this area is to improve the complex system of

Systems Thinking for the Enterprise: A Thought Piece

Science.gov (United States)

Rebovich, George

This paper suggests a way of managing the acquisition of capabilities for large-scale government enterprises that is different from traditional "specify and build" approaches commonly employed by U.S. government agencies in acquiring individual systems or systems of systems (SoS). Enterprise capabilities evolve through the emergence and convergence of information and other technologies and their integration into social, institutional and operational organizations and processes. Enterprise capabilities evolve whether or not the enterprise has processes in place to actively manage them. Thus the critical role of enterprise system engineering (ESE) processes should be to shape, enhance and accelerate the "natural" evolution of enterprise capabilities. ESE processes do not replace or add a layer to traditional system engineering (TSE) processes used in developing individual systems or SoS. ESE processes should complement TSE processes by shaping outcome spaces and stimulating interactions among enterprise participants through marketlike mechanisms to reward those that create innovation which moves and accelerates the evolution of the enterprise.

The Impact of Enterprise Resource Planning Systems on Small and Medium Enterprises

Science.gov (United States)

Buleje, Miguel A.

2014-01-01

Enterprise resource planning (ERP) systems are considered the price of entry in today's business environment, and the number of small and medium-sized enterprises (SME) retiring legacy systems in favor of ERP systems is increasing exponentially. However, there is a lack of knowledge and awareness of ERP systems and their potential benefit and…

Modelling of functional systems of managerial accounting

Directory of Open Access Journals (Sweden)

O.V. Fomina

2017-12-01

Full Text Available The modern stage of managerial accounting development takes place under the powerful influence of managerial innovations. The article aimed at the development of integrational model of budgeting and the system of balanced indices in the system of managerial accounting that will contribute the increasing of relevance for making managerial decisions by managers of different levels management. As a result of the study the author proposed the highly pragmatical integration model of budgeting and system of the balanced indices in the system of managerial accounting, which is realized by the development of the system of gathering, consolidation, analysis, and interpretation of financial and nonfinancial information, contributes the increasing of relevance for making managerial decisions on the base of coordination and effective and purpose orientation both strategical and operative resources of an enterprise. The effective integrational process of the system components makes it possible to distribute limited resources rationally taking into account prospective purposes and strategic initiatives, to carry

Research and application of enterprise resource planning system for foundry enterprises

Directory of Open Access Journals (Sweden)

Zhou Jianxin

2013-01-01

Full Text Available PPDB issues - four aspects of current management issues of foundry enterprises are discussed in this paper, including Production Management, Process Control, Duration Monitoring and Business Intelligence Data Analysis. Also a whole Enterprise Resource Planning (ERP solution for foundry enterprises is proposed. The solution contains many models, four of which are used to solve the PPDB issues. These are called SPDB models, which separately are the Single-piece management model (based on casting lifecycle, Process management model (based on task-driven technology, Duration monitoring model (based on surplus period, and Business intelligence data analysis model (based on data mining. An ERP system for foundry enterprises, named HZERP, was researched and developed, and applied to a sand casting company of single piece and small batch production. Qualitatively and quantitatively comparing the application effect before and after implementing the HZERP system, the result demonstrated that the foundry ERP system based on the SPDB models can help metal casting enterprises achieve the single-piece management, better regulate the production processes, improve production and delivery management, shorten the production cycle, reduce costs, and speed up the capital turnover to a large extent.

Enterprise KM System: IT based Tool for Nuclear Malaysia

International Nuclear Information System (INIS)

Mohamad Safuan Sulaiman; Siti Nurbahyah Hamdan; Mohd Dzul Aiman Aslan

2014-01-01

Implementation of right and suitable tool for enterprise Knowledge Management (KM) system to an organization is not an easy task. Everything needs to be taken into account before its implementation come true. One of them is to ensure full cooperation is given by the whole entire organization to succeed the knowledge sharing culture utilizing the tool. From selection of potential tools until the implementation and deployment strategies, these shall be thoroughly and carefully organized. A study of choosing the suitable tools and those strategies has been done in Nuclear Malaysia as resulted from Process Oriented Knowledge Management (POKM) project. As far as enterprise KM system is concerned, Microsoft Share Point technology is one of the potential tools in this context. This paper articulates approach and methodology of choosing the technology including its planning, deployment and implementation strategies. (author)

Accounting for means of individualization of modern enterprise: problems and improvement directions

Directory of Open Access Journals (Sweden)

K.I. Skop

2017-12-01

Full Text Available The research describes the existing methodology of accounting for the means of individualization of a modern enterprise, within which they are not recognized as intangible assets and are not subject to reporting. The article deals with the peculiarities of the legal nature of the commercial name, the geographical indication and trademark that influence upon the process of their accounting. The necessity of registering geographical indication and trademark as intangible assets is substantiated and the features of determination of their useful life in accounting are disclosed. The factors influencing on the value of the trademark are presented and the relevance of the accounting method for the revalued value is specified.

Comparative Analysis on Two Accounting Systems of Rural Economic Originations

Institute of Scientific and Technical Information of China (English)

2011-01-01

In order to normalize the financial account of two kinds of economic organizations,the comparative analysis is conducted on the Accounting System of Village Collective Economic Organization and Accounting System of Farmers’ Cooperatives(Trial) issued by the Ministry of Finance.The comparison points out that application and accounting principles of the two kinds of accounting systems are different.The differences and similarities of the five accounting elements are analyzed including property,liabilities,rights of owners,costs and profits and losses,as well as the reasons of the differences and similarities.Results show that both of the two accounting systems reflect the principles of simplification and clarification.The village collective accounting system works in rural village committee,which acts the administrative duties,the features of concerted benefits of it is showed.While the accounting system of farmers’ cooperatives is based on the village collective accounting system and combines the norms of accounting system of enterprises,so the system represents the demands of collaboration and profit-making.

STRATEGIC MANAGEMENT ACCOUNTING AS A TOOL TO PROMOTE COMPETITIVENESS AND EFFICIENCY OF THE ACTIVITY OF THE ENTERPRISE

Directory of Open Access Journals (Sweden)

N. Kuprina

2017-10-01

Full Text Available Approaches to the definition of essence of strategic management accounting in scientific works ofnational and foreign scientists are considered. The objective necessity of its application at the enterprises ofUkraine in the current conditions of the state and development of the economy and market relations whichrequires the expansion of the range of its objects and methods of management accounting aresubstantiated. The necessity of adaptation of foreign experience of organization and introduction of strategicmanagement accounting, are considered application of methods of its management to national economicand market conditions, taking into account specificity in Ukraine. The place of strategic managementaccounting as an instrument in the system of management of the efficiency of their activities andcompetitiveness in the present conditions is given.

Diagnosis in the Enterprise Management System

Directory of Open Access Journals (Sweden)

Skrynkovskyy Ruslan M.

2016-08-01

Full Text Available The aim of the article is to define the role and place of the diagnosis management system in the structure of the task system of the enterprise diagnosis. There suggested the essence of the concept of «diagnosis of the enterprise», which is understood as the process of identification, analysis and evaluation of the enterprise state and trends in its changes (changes of the state on the basis of relevant business indicators in order to develop recommendations on the elimination of problematic points and weaknesses in the functioning of the enterprise to ensure a qualitatively new level of its development and formation of prospects with consideration to the consequences of violation of the legislation in the field of economics and enterprise management and law (legal responsibility for the violation of the labor law, tax law, law on protection of economic competition, law on trade secret, etc.. It was found that the diagnosis in the system of enterprise management: 1 is a structural component (or a partial diagnosis task in a group of private diagnosis tasks in the system of diagnosis task of the enterprise activity; 2 as a sub-function of the control function (as a general function of management includes such components as: assessment (identification of key features, characteristics, parameters (indexes, indicators, properties; analysis (a thorough study of the structure, dynamics, trends, etc.; identification (involves determination of deviations of parameters from the criteria and/or standards, formulation of diagnosis. Prospects for further research in this direction are the development of methods for quantitative assessment of the effectiveness of the management system with the purpose of its introducing in practical activities of enterprises, namely in the processes of decision-making.

The invisible accounting side of ERP systems

Directory of Open Access Journals (Sweden)

Iliyan Dimitrov

2017-12-01

Full Text Available ERP (Enterprise Resource planning systems are widely used in many organizations, including companies in Bulgaria. Depending of the point of view statistical results of their implementation in recent years are contradictory (Infostat, 2017, (Eurostat, 2017. This paper reveals an overview of researchers and practitioners’ interpretations, who express opinion for an essence and advantages of adopting ERP systems. In academic and professional discussions one potential benefit stays invisible. The purpose of this publication is to provide new sight of essence and potential benefits which are given with ERP implementation. Some advantages of ERP systems are discussed. Some aspects of the links between ERP systems, management accounting and financial accounting are described.

Diagnostics of the Enterprise Export Potential

Directory of Open Access Journals (Sweden)

Skrynkovskyy Ruslan M.

2016-11-01

Full Text Available The aim of the article is to form and develop theoretical and methodological foundations for diagnostics of the enterprise export potential, which should be understood as a process of identification, analysis and assessment of the level of potential possibility and readiness of the enterprise to implement export activities taking into account the impact of interrelated internal variables (goals, technology, structure, tasks, educational and professional potential of the staff and factors of the enterprise external environment (customers, competitors, suppliers, intermediaries, contact audience, etc. in order to ensure a qualitatively new level of its development and formation of its prospects. It is determined that the key business indicators of the system for diagnostics of enterprise export potential are: the level of enterprises competitiveness in the international (global market; the level of competitiveness of enterprise products; the level of competitiveness of enterprise export products; the level of enterprise resource opportunities; the level of enterprise export performance. Prospects for further research in this direction are to develop a classification (specifically detailed list of objectives of the enterprise diagnostics by the level of detail (element, partial, complex, taking into account diagnostics of export potential of the enterprise as part of diagnostic objective.

A model proposal concerning balance scorecard application integrated with resource consumption accounting in enterprise performance management

Directory of Open Access Journals (Sweden)

ORHAN ELMACI

2014-06-01

Full Text Available The present study intended to investigate the “Balance Scorecard (BSC model integrated with Resource Consumption Accounting (RCA” which helps to evaluate the enterprise as matrix structure in its all parts. It aims to measure how much tangible and intangible values (assets of enterprises contribute to the enterprises. In other words, it measures how effectively, actively, and efficiently these values (assets are used. In short, it aims to measure sustainable competency of enterprises. As expressing the effect of tangible and intangible values (assets of the enterprise on the performance in mathematical and statistical methods is insufficient, it is targeted that RCA Method integrated with BSC model is based on matrix structure and control models. The effects of all complex factors in the enterprise on the performance (productivity and efficiency estimated algorithmically with cause and effect diagram. The contributions of matrix structures for reaching the management functional targets of the enterprises that operate in market competitive environment increasing day to day, is discussed. So in the context of modern management theories, as a contribution to BSC approach which is in the foreground in today’s administrative science of enterprises in matrix organizational structures, multidimensional performance evaluation model -RCA integrated with BSC Model proposal- is presented as strategic planning and strategic evaluation instrument.

Investigation of economic nature and accounting of manufacturing defects on the example of forest enterprises

Directory of Open Access Journals (Sweden)

Наталія Йосипівна Галушка

2016-11-01

Full Text Available Market infrastructure formation of national economy requires a change in production orientation and sales channels, in particular, to ensure its quality and safety. Under the conditions of a saturated market and increased competition to improve the quality of products and reduce manufacturing defects should be one of the main tasks of the enterprise management system. Research of specifics of the forest enterprises allowed to specify the technological aspects of internal accounting organization and develop a standard form of the manufacturing defect act, which makes it possible to identify the perpetrators of poorly manufactured products in various stages of production and transportation of products. Reduction of manufacturing defects causes an increase in the proportion of usable finished products, contributes to an increase in profit, gross income and profitability. The article also provides recommendations for development of the scale, which summarizes the technological features of the timber processing and reflects wage, depending on the cause of manufacturing defect that isn’t a fault of the employee.

VA Enterprise Data Inventory

Data.gov (United States)

Department of Veterans Affairs — The Department of Veterans Affairs Enterprise Data Inventory accounts for all of the datasets used in the agency's information systems. This entry was approved for...

Towards unification of product and enterprise system descriptions

CSIR Research Space (South Africa)

Erasmus, J

2015-06-01

Full Text Available are utilised by enterprises and some product systems contain entire businesses, such as the operating and maintenance business of a power station. Thus, products are part of enterprises, but enterprises may also be part of product systems. To enable the design...

A Framework for Enterprise Operating Systems Based on Zachman Framework

Science.gov (United States)

Ostadzadeh, S. Shervin; Rahmani, Amir Masoud

Nowadays, the Operating System (OS) isn't only the software that runs your computer. In the typical information-driven organization, the operating system is part of a much larger platform for applications and data that extends across the LAN, WAN and Internet. An OS cannot be an island unto itself; it must work with the rest of the enterprise. Enterprise wide applications require an Enterprise Operating System (EOS). Enterprise operating systems used in an enterprise have brought about an inevitable tendency to lunge towards organizing their information activities in a comprehensive way. In this respect, Enterprise Architecture (EA) has proven to be the leading option for development and maintenance of enterprise operating systems. EA clearly provides a thorough outline of the whole information system comprising an enterprise. To establish such an outline, a logical framework needs to be laid upon the entire information system. Zachman Framework (ZF) has been widely accepted as a standard scheme for identifying and organizing descriptive representations that have prominent roles in enterprise-wide system development. In this paper, we propose a framework based on ZF for enterprise operating systems. The presented framework helps developers to design and justify completely integrated business, IT systems, and operating systems which results in improved project success rate.

低碳经济下企业碳会计体系构建研究%Construction of Carbon Accounting System in Enterprises in a Low-carbon Economy

Institute of Scientific and Technical Information of China (English)

肖序; 郑玲

2011-01-01

As a kind of new economic model, the development of low-carbon economy has brought not only opportunities to businesses to address global climate change and sustainable development, but also great distress and challenge for the accounting system in enterprises. Thus, based on the latest research achievements, this paper makes a preliminary study of a number of issues of carbon emission and trading accounting in enterprises in a low-carbon economy. This paper argues that the carbon accounting system in enterprises is constituted by the carbon financial accounting system and the carbon management accounting system. The former covers recognition and measurement, accounting, information disclosure of carbon accounting in a low-carbon economy; the core contains the kind of assets the carbon emission is confirmed to be, the content and approach of information disclosure, etc. The latter includes carbon cost and risk management, and connections with strategic management accounting; the core is the internal cost management and control of carbon accounting. Through the discussion about theory origin and practice development, basic concept and system boundary, subject classification and logical relationship, research content and disclosure mode of the carbon accounting system, this paper provides necessary principles and relevant recommendations for the construction of the carbon accounting standard in China.%作为一种正在兴起的全新经济模式,低碳经济的发展给企业应对全球气候变化和可持续发展带来了机遇,但同时也给企业会计系统带来了巨大的困扰和挑战.由此,在国内外最近研究进展的基础上,本文对低碳经济背景下企业碳排放与交易会计的相关问题进行了初步研究.认为,企业碳会计体系由碳财务会计体系与碳管理会计体系构成.前者研究内容涵盖低碳经济途径下企业碳会计确认与计�

System of business-processes management at motor-transport enterprise

OpenAIRE

Коgut, Y.

2010-01-01

The place of the system of business-processes management at motor-transport enterprise in the general system of management of the enterprise has been substantiated. The subsystems of strategic management, business-processes management of strategic orientation and current activity, processes of enterprise functioning management have been marked out. The system of motor-transport enterprise business-processes management has been formed, which, unlike the existing ones, is based on the system-cy...

Formation of Main Elements of the System Motivation of Human Capital of Construction Enterprises

Directory of Open Access Journals (Sweden)

Malykhina Oksana M.

2014-02-01

Full Text Available The article focuses on a necessity to develop system motivation of human capital of construction enterprises. The author gives her own vision of this process on the basis of the system situational approach. The article identifies main requirements, which are made stronger with the necessity of establishment of the system motivation. It generalises the aggregate of components of internal and external environments, which form the structure, requirements to functioning and directions of managerial impact on the genesis of this process, which would facilitate achievement of long-term goals of construction enterprises on the basis of the innovation model of development. Efficiency of functioning of the system motivation of human capital of construction enterprises would depend on accounting in the process of its formation and development of such basic properties as: target orientation, synergetic integrity, availability of the internal organisational structure, ability to restore and resistance to influence of external environment factors, flexibility and dynamism and ecologo-socio-economic efficiency.

Conceptual design for the next JAEA's enterprise resource planning system

International Nuclear Information System (INIS)

Kimura, Hideo; Aoyagi, Tetsuo; Sakai, Manabu; Sato, Taiichi; Tsuji, Minoru

2008-11-01

JAEA developed the ERP (Enterprise Resource Planning) system at the establishment in 2005, aiming to support and enhance its business-critical task such as financial accounting and contract management. We considered the conceptual design of the next ERP system, and we implemented the prototype system to validate its effectiveness. Moreover, we implemented the simple add-on tool for rapid and easy development. At the result, we gauged the future prospects that the XML-centric system which we designed will offer high modularity, flexibility, connectivity between other systems, independence among subsystems. The simple add-on tool also demonstrated its effectiveness. (author)

FORMATION OF THE ENTERPRISE COSTS MANAGEMENT SYSTEM

Directory of Open Access Journals (Sweden)

Borysiuk Iryna

2018-01-01

Full Text Available Introduction. The paper deals with the actual issues of formation of the enterprise management system costs, because in the conditions of an unstable market environment the financial performance depends on the efficiency of the cost management system, competitiveness, financial sustainability and investment attractiveness of any subject of economic activity. Purpose of the article is consolidation of approaches to cost management, theoretical substantiation and development of recommendations regarding the formation of the enterprise cost management system. Results. Development of an enterprise cost management system based on research on the essence and cost management approaches. The goals, tasks, principles, methods, tools, functions and main elements of the cost management system were determined, factors of the external and internal environment of the enterprise, that affect the system of its costs management. Conclusions. Formation of integrated cost management system ensures the successful company operation on the market, production of competitive products based on costs and prices optimization and making a profit, increase of the reasonableness of making managerial decisions.

Interoperability for Enterprise Systems and Applications

CERN Document Server

Jardim-Gonçalves, Ricardo; Popplewell, Keith; Mendonça, João

2016-01-01

A concise reference to the state of the art in systems interoperability, Enterprise Interoperability VII will be of great value to engineers and computer scientists working in manufacturing and other process industries and to software engineers and electronic and manufacturing engineers working in the academic environment. Furthermore, it shows how knowledge of the meaning within information and the use to which it will be put have to be held in common between enterprises for consistent and efficient inter-enterprise networks. Over 30 papers, ranging from academic research through case studies to industrial and administrative experience of interoperability show how, in a scenario of globalised markets, where the capacity to cooperate with other organizations efficiently is essential in order to remain economically, socially and environmentally cost-effective, the most innovative digitized and networked enterprises ensure that their systems and applications are able to interoperate across heterogeneous collabo...

Enterprise systems in Russia: 1992-2012

Science.gov (United States)

Kataev, Michael Yu; Bulysheva, Larisa A.; Emelyanenko, Alexander A.; Emelyanenko, Vladimir A.

2013-05-01

This paper introduces the enterprise systems (ES) development and implementation in Russia in the past three decades. Historic analysis shows that, in terms of time frame, the development of ACS (Automated Control Systems) in the former Soviet Union and the ERP (Enterprise Resource Planning) in the West was almost parallel. In this paper, the current status and the major trend of ES in Russia is discussed.

An enterprise energy-information system

Energy Technology Data Exchange (ETDEWEB)

Swords, B.; Coyle, E. [School of Control Systems and Electrical Engineering, Dublin Institute of Technology, Kevin St., Dublin 8 (Ireland); Norton, B. [President, Dublin Institute of Technology, Aungier St., Dublin 2 (Ireland)

2008-01-15

This paper outlines the background, development, and assessment of a prototype enterprise energy information system (EEIS) that supports strategic energy-management by providing comprehensive energy monitoring and targeting, integrating with energy modelling software and enterprise business databases, and supporting measurement and verification (M and V). The EEIS prototype system was developed and assessed in an industrial site and a third-level education institution with colleges throughout Dublin. The industrial site provided the opportunity for the EEIS to meet the requirements of a large energy intensive site, and to integrate with energy modelling software. The higher education establishment accommodated the development of a networked energy-information system. (author)

Sixty Percent Conceptual Design Report: Enterprise Accountability System for Classified Removable Electronic Media

Energy Technology Data Exchange (ETDEWEB)

B. Gardiner; L.Graton; J.Longo; T.Marks, Jr.; B.Martinez; R. Strittmatter; C.Woods; J. Joshua

2003-05-03

Classified removable electronic media (CREM) are tracked in several different ways at the Laboratory. To ensure greater security for CREM, we are creating a single, Laboratory-wide system to track CREM. We are researching technology that can be used to electronically tag and detect CREM, designing a database to track the movement of CREM, and planning to test the system at several locations around the Laboratory. We focus on affixing ''smart tags'' to items we want to track and installing gates at pedestrian portals to detect the entry or exit of tagged items. By means of an enterprise database, the system will track the entry and exit of tagged items into and from CREM storage vaults, vault-type rooms, access corridors, or boundaries of secure areas, as well as the identity of the person carrying an item. We are considering several options for tracking items that can give greater security, but at greater expense.

Enterprise Information Systems Outsourcing

DEFF Research Database (Denmark)

Svejvig, Per; Pries.Heje, Jan

2009-01-01

Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high-tech organiz......Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high...... the rational cost saving explanation; but then with a more careful analysis focusing on institutional factors, other explanations "behind the curtain" were revealed, such as management consultants with a "best practice" agenda, people promoting outsourcing thereby being promoted themselves, and outside...

Enterprise Information Systems Outsourcing

DEFF Research Database (Denmark)

Pries-Heje, Jan; Svejvig, Per

2009-01-01

  Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high-tech organ......  Outsourcing is now a feasible mean for Enterprise Information Systems (EIS) cost savings, but do however increase the complexity substantially when many organizations are involved. We set out to study EIS outsourcing with many interorganizational partners in a large Scandinavian high...... the rational cost saving explanation; but then with a more careful analysis focusing on institutional factors, other explanations "behind the curtain" were revealed, such as management consultants with a "best practice" agenda, people promoting outsourcing thereby being promoted themselves, and outside...

Applying cognitive system engineering to cope with complexity in enterprises

CSIR Research Space (South Africa)

Oosthuizen, R

2012-08-01

Full Text Available , in the environment and inside the enterprise itself. The enterprise therefore requires a management system, similar to a military Command and Control (C2) system, to monitor the status of the enterprise as well as the environment. The ability of an enterprise...

The BWS Open Business Enterprise System Architecture

Directory of Open Access Journals (Sweden)

Cristian IONITA

2011-01-01

Full Text Available Business process management systems play a central role in supporting the business operations of medium and large organizations. This paper analyses the properties current business enterprise systems and proposes a new application type called Open Business Enterprise System. A new open system architecture called Business Workflow System is proposed. This architecture combines the instruments for flexible data management, business process management and integration into a flexible system able to manage modern business operations. The architecture was validated by implementing it into the DocuMentor platform used by major companies in Romania and US. These implementations offered the necessary data to create and refine an enterprise integration methodology called DMCPI. The final section of the paper presents the concepts, stages and techniques employed by the methodology.

Cybernetic Security and Business Intelligence in the System of Diagnostics of Economic Security of the Enterprise

Directory of Open Access Journals (Sweden)

Ruslan Skrynkovskyy

2017-10-01

Full Text Available The purpose of the article is to determine the place, the role and features of cybernetic security and improve the business intelligence scheme in the system of diagnosing economic security of the enterprise. It had been found out that: 1 the term “cybernetic security of an enterprise” should be understood as the state of the protection of the cybernetic space of the whole enterprise or individual objects of its information infrastructure (computer system, computer data, etc. from the risk of external cybernetic influence, which ensures their sustainable development and the formation of prospects, as well as timely detection, prevention and neutralization of real and potential cybernetic interruptions and threats to the interests of the enterprise; 2 the main components of cybernetic security in the system of diagnostics of economic security of the enterprise are: investigation of information and telecommunication systems and cryptosystems of the opposing sides; cybernetic effects; protection of information sphere. It was established that the main task of business intelligence in the system of diagnosing economic security of the enterprise is the verification of the reliability of business information, the provision of cybernetic protection of information resources, information and communication technologies and systems and the elimination of the possibility of misinformation of senior management by the managers of the middle level, suppliers, marketing intermediaries, clientele, competitors or contact audiences of the enterprise. The prospect of further research in this direction is the development of a system of goals of the polycriterial diagnostics of the activity (economic diagnostics of the enterprise (on the basis of the isolation and systematization of its diagnostic purposes, taking into account the presented results of the study.

A domestic model for successful implementation of enterprise resource planning (ERP systems in Iranian manufacturing enterprises

Directory of Open Access Journals (Sweden)

Mohammad Rahmani

2012-01-01

Full Text Available This research investigates the human-behavioral dimension of technology acceptance in enterprises. It is evident that accepting a technology depends on the underlying circumstances of the environment. We have approached this issue from two different angles of social and technological architecture. The research tries to explore proper enterprise architecture for ERP system acceptance. Social Architecture (SA is defined as the set of circumstances that makes people behave in a particular way. So behavior of persons (employees of an enterprise can be a function of SA. Hence acceptance of a system can be dictated by SA and manipulating SA can result in desirable success for a technology system. We have achieved various variables of social architecture and have examined their relevance to system acceptance and success in related enterprises (research domain beside technological architecture variables. The results have indicated that a special form of social and technological architecture can lead to success for ERP system in the enterprises of the research domain. This gave us a model of architecture.

Measurement of resilience and its application to enterprise information systems

Science.gov (United States)

Wang, J. W.; Gao, F.; Ip, W. H.

2010-05-01

In this article, we present a measure for resilience in the context of enterprise information systems or service systems in a more general sense. Resilience of the system is a property of the system, which focuses on the recovery ability of the system after a partial damage of the system. Enterprise information systems such as enterprise resource planning, supply chain management, customer relationship management, manufacturing execution system, etc. play a critical role in the daily operation of modern enterprises by timely and sustainable delivery of information. Therefore, resilience is especially important for the enterprise information systems. The proposed measure for resilience is based on the recovery ability of the system, which departs from the existing approaches in literature and presents a unique contribution. An example is given to illustrate how the proposed measure works.

System approach to machine building enterprise innovative activity management

Directory of Open Access Journals (Sweden)

І.V. Levytska

2016-12-01

Full Text Available The company, which operates in a challenging competitive environment should focus on new products and provide innovative services that enhance their innovation to maintain the company’s market position. The article deals with the peculiarities of such an activity in the company. The authors analyze the various approaches used in the management, and supply the advantages and disadvantages of each. It is determine that the most optimal approach among them is a system approach. The definition of the consepts "a system" and "a systematic approach to innovative activity management" are suggested. The article works out the system of machine building enterprise innovative activity management, the organization of machine building enterprise innovative activity; the planning of machine building enterprise innovative activity; the control in the system of machine building enterprise innovative activity management; the elements of the control subsystem. The properties, typical for the system of innovative management, are supplied. The managers, engaged in enterprise innovative activity management, must perform a number of the suggested tasks, which affect the efficiency of the enterprise as a whole. These exact tasks are performed using the systematic approach, providing the enterprise competitive operation and quick adaptation to changes in the external environment.

Analysis Of Factors Affecting The Success Of The Application Of Accounting Information System

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Deni Iskandar

2015-02-01

Full Text Available Abstract The purpose of this study was to find solutions for problems related to the quality of accounting information systems accounting information quality when connected with management commitment user competency and organizational culture. This research was conducted through deductive analysis supported the phenomenon then sought evidence through empirical facts especially about the effect of management commitment competence and users of organizational culture on the quality of accounting information systems and their impact on the quality of accounting information. This research was conducted at the State-Owned Enterprises SOEs.

MECHANISM OF INTRODUCTION SOCIALLY-RESPONSIBLE MARKETING IN SYSTEM MANAGEMENTS BY TRADE ENTERPRISE

Directory of Open Access Journals (Sweden)

Victoria Gladkaya

2015-12-01

Full Text Available In the article the mechanism of introduction of the socially-responsible marketing is offered in control system. At his description an author the specific of activity of trade enterprises is taken into account; the best home and foreign works are investigational in the field of the social marketing; the requirement of relatively compatible approach is observed; possibility of further improvement is taken into account, estimations of quality of every stage of mechanism of introduction and on the whole through establishment of key indicators of quality.

Nuclear power plant Angra integrated enterprise management system

International Nuclear Information System (INIS)

Andrade, Ronaldo Barata de

2009-01-01

The characteristics and peculiarities of the Nuclear Power Plant ANGRA 3 enterprise, amongst which its technical complexity, the size of the project and of the supplies of goods and services contracted for for the Brazilian and foreign scopes, the variety of contractors and participants involved in the implementation, associated with the need of integrated management of all the activities of the enterprise, requires the setting of standardized criteria and procedures to be adopted by the enterprise Project Management Team and by all involved ELETRONUCLEAR (ETN) Units, Suppliers and Contractors for Brazilian and foreign goods and services for the execution of the activities related to overall enterprise planning. These criteria and procedures aim at covering the five Project Management Process Groups: Initiating Process Group, Planning Process Group, Execution Process Group, Monitoring and Controlling Process Group and Closing Process Group. For the ANGRA 3 enterprise, ETN developed the Integrated Enterprise Management System - INTEGRA, being the software 'Primavera Enterprise Project Management' a fundamental part of this system. The aim of this paper is to describe the main concepts involving the ANGRA 3 enterprise management, and the integration between the processes, including all disciplines in all phases of the enterprise life cycle, such as: Nuclear and Environmental Licensing, Infrastructure, National and Foreign Engineering, National and Import Supplies, Civil Works, Electromechanical Erection, Commissioning. (author)

Formation of maintenance economic safety enterprise system

Directory of Open Access Journals (Sweden)

N. A. Serebryakova

2016-01-01

Full Text Available The article examines the issues of economic security. The operation of enterprises is being implemented in a volatile market environment, which requires a comprehensive assessment of not only the individual factors affecting the operation of the enterprise, but also encourages the need to develop a comprehensive system for the enterprise to ensure economic security. The purpose of this study is to examine the theoretical and methodological approaches to assessing and ensuring the economic security of the enterprise, the development of a mechanism to ensure the economic security of the enterprise. Measures to ensure the safety of personnel suggest preventive work with the personnel, training personnel of the security services division, formation of personnel reserve of security personnel, the organization of work with new employees, reducing staff turnover. Preventive measures to minimize include activities not directly related to the activities of security units, but to minimize losses of commercial enterprise in the course of maintenance operations: control of inventories; control document; scheduled and unscheduled inspections during the reception of the goods; selection and organization of the movement control risk goods. Development of guidelines and regulations involves the planning of a clear legal regulation of all processes for the operation of commercial facility, potentially dangerous from the point of view of any commercial activity or threats to the security risks. The success of the activities is largely determined by the speed and accuracy of enterprise responses to emerging threats, where a key determinant of the effectiveness of business, is to create a system to ensure the economic security of the enterprise.

The architecture of enterprise hospital information system.

Science.gov (United States)

Lu, Xudong; Duan, Huilong; Li, Haomin; Zhao, Chenhui; An, Jiye

2005-01-01

Because of the complexity of the hospital environment, there exist a lot of medical information systems from different vendors with incompatible structures. In order to establish an enterprise hospital information system, the integration among these heterogeneous systems must be considered. Complete integration should cover three aspects: data integration, function integration and workflow integration. However most of the previous design of architecture did not accomplish such a complete integration. This article offers an architecture design of the enterprise hospital information system based on the concept of digital neural network system in hospital. It covers all three aspects of integration, and eventually achieves the target of one virtual data center with Enterprise Viewer for users of different roles. The initial implementation of the architecture in the 5-year Digital Hospital Project in Huzhou Central hospital of Zhejiang Province is also described.

Configuration of management accounting information system for multi-stage manufacturing

Science.gov (United States)

Mkrtychev, S. V.; Ochepovsky, A. V.; Enik, O. A.

2018-05-01

The article presents an approach to configuration of a management accounting information system (MAIS) that provides automated calculations and the registration of normative production losses in multi-stage manufacturing. The use of MAIS with the proposed configuration at the enterprises of textile and woodworking industries made it possible to increase the accuracy of calculations for normative production losses and to organize accounting thereof with the reference to individual stages of the technological process. Thus, high efficiency of multi-stage manufacturing control is achieved.

The Conceptual Framework of Innovation Development in the Enterprise Management System

Directory of Open Access Journals (Sweden)

Bondarenko Svitlana A.

2016-05-01

Full Text Available The aim of the article is to define the main conceptual framework of innovation development in the enterprise management system on the basis of the systemic approach. The current state of the innovation activity of industrial enterprises and results of introducing innovations in Ukraine have been analyzed, which revealed the absence of an effective system of innovation activity at enterprises. This results from insufficient financial resources, lack of motivation for the enterprise to introduce innovations, unpreparedness of resource provision of innovation process, unformed specific competences for the innovation activity. Besides, the vague state policy on innovation development, lack of efficient mechanisms for its stimulation and provision hinder the practical implementation of the innovation development system at enterprises. The author’s study of modern concepts of innovation development allowed to specify the author’s concept of innovation development in the system of enterprise management. It is proved that management of the enterprise innovation activity is a separate type of management activity and requires an appropriate support. The innovation system including functional, process and executive units is presented as a dynamic model of the enterprise innovation activity. The proposed conceptual approaches give a generalized idea about the place of innovation development in the system of enterprise management

Preconditions of origin, essence and assignment of strategic managerial accounting

OpenAIRE

Boiko, I.

2010-01-01

The article is devoted to the research of preconditions and necessity of creation strategic managerial accounting in the accounting system of enterprise. There are investigated economic essence and assignment of strategic managerial accounting and substantiated its importance for making strategic decisions on an enterprise.

Army Healthcare Enterprise Management System

National Research Council Canada - National Science Library

2001-01-01

.... The complaint alleged that the Army Healthcare Enterprise Management System was not properly competed, potential conflicts of interest existed, and possible contract performance problems existed...

Clustering-based urbanisation to improve enterprise information systems agility

Science.gov (United States)

Imache, Rabah; Izza, Said; Ahmed-Nacer, Mohamed

2015-11-01

Enterprises are daily facing pressures to demonstrate their ability to adapt quickly to the unpredictable changes of their dynamic in terms of technology, social, legislative, competitiveness and globalisation. Thus, to ensure its place in this hard context, enterprise must always be agile and must ensure its sustainability by a continuous improvement of its information system (IS). Therefore, the agility of enterprise information systems (EISs) can be considered today as a primary objective of any enterprise. One way of achieving this objective is by the urbanisation of the EIS in the context of continuous improvement to make it a real asset servicing enterprise strategy. This paper investigates the benefits of EISs urbanisation based on clustering techniques as a driver for agility production and/or improvement to help managers and IT management departments to improve continuously the performance of the enterprise and make appropriate decisions in the scope of the enterprise objectives and strategy. This approach is applied to the urbanisation of a tour operator EIS.

THE ROLE OF ENTERPRISE PORTALS IN ENTERPRISE INTEGRATION

Directory of Open Access Journals (Sweden)

Gianina RIZESCU

2006-01-01

Full Text Available Today’s enterprises are moving business systems to the Internet - to connect people, business processes, and people to business processes in enterprise and across enterprise boundaries. The portal brings it all together: business processes, departmental sites, knowledge management resources, enterprise management systems, CRM systems, analytics, email, calendars, external content, transactions,administration, workflow, and more. The goal of this paper is to present the role of the Enterprise Portal in internal and external enterprise integration.

METHODOLOGY AND ORGANIZATION OF ACCOUNTING AND INTERNAL CONTROL OF INVENTORIES OF THE COMPANY IN THE SYSTEM OF ASSET MANAGEMENT

Directory of Open Access Journals (Sweden)

Koblyanska Olena

2018-03-01

Full Text Available Introduction. The article is devoted to theoretical, methodological and practical issues of accounting and internal control of the company’s stocks in the asset management system. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and internal control of the company’s stocks in the asset management system, identify practical problems with the implementation of the methodology and organization of accounting and internal control of the company’s stocks and develop recommendations for the elimination of deficiencies and improve the accounting and internal control of the company’s stocks. Results. The issue of relevance of proper accounting and internal control of stocks at the enterprise is considered. The research of typical operations with stocks was carried out with the use of the method of their reflection in the account. The classification of stocks, carrying out of their estimation, definition of the initial value, and also the typical correspondence from the account of stocks are resulted. A comparative characteristic of international and national inventory standards was implemented. The article deals with the features of the internal control of inventories at the enterprise, provides normative documents on its organization and methodology, describes the procedure for its implementation at the enterprise and identifies the typical mistakes that occur during its implementation. Conclusions. The questions about theoretical, methodological and practical issues of accounting and internal control of the company’s stocks in the asset management system were considered. A study of typical operations with stocks was carried out with the use of the method of their reflection in the accounts and the features of the internal control of inventories at the enterprise.

Synthesis of budgeting and accounting standard method for «responsibility centers» as information engineering base of operating activities of enterprise

Directory of Open Access Journals (Sweden)

I.A. Herasymovych

2016-07-01

Full Text Available Market conditions have caused the necessity of introduction at Ukrainian enterprises such a new economic mechanism as financial engineering based on the new approach of synthesis budgeting, «responsibility centers» and managerial accounting by the statutory method in the option of «Direct-costing» (direct costs. The new register «Report of the responsibility center about the work of the pair» which is created in direct costs, is offered for controlling of indexes of the proven budgets about their actual implementation. The main results of the research are: the clear definition of «centers of responsibility» and liability of managers for each item of estimates (budget; the creation of the accounting data signal system about the deviations from standards and changing of the budget norms; the development of operational, accounting records for daily cost accounting; the development of the graphs of document flow on each «responsibility center», which will provide the drafting of internal reporting for implementation of informational indicators, which give an opportunity to evaluate and to control, to predict and to plan the «responsibility centers» activity of an enterprise and also of some of its managers. Scientific novelty and practical value lie in the capacity of «Direct-costing» in terms of financial engineering: 1 it provides rapid determination of budget implementation and the actual cost of production; 2 it allows to determine the «break-even point» which enables to regulate it by options for varying the direct costs or volume and price for selling; 3 according to this method there is no necessity to allocate managerial fixed costs for types of products, as we cannot include them into the results of an enterprise activity.

THE ROLE OF ENTERPRISE PORTALS IN ENTERPRISE INTEGRATION

OpenAIRE

Gianina RIZESCU

2006-01-01

Today’s enterprises are moving business systems to the Internet - to connect people, business processes, and people to business processes in enterprise and across enterprise boundaries. The portal brings it all together: business processes, departmental sites, knowledge management resources, enterprise management systems, CRM systems, analytics, email, calendars, external content, transactions, administration, workflow, and more. The goal of this paper is to present the role of the Enterprise...

PRESENTATION OF STATE SUPPORT (GRANTS IN ACCOUNTING POLICY OF POLAND

Directory of Open Access Journals (Sweden)

K. Zuk

2014-01-01

Full Text Available Since admission of Poland to the European Union Polish enterprises can make use of the state support in various forms including support in investments, investigations and developments, consulting, higher qualification, financing of exhibition participation, salary additional payments for invalid workers, repayment of loan portions. The purpose of the given publication is to make an analysis of accounting method for state support which is granted for an organization within the frameworks of the accounting policy depending on the obtained grants.Enterprises must select themselves a grant accounting form as in account books so while presenting financial reporting and these accounting and reporting forms must be reflected in the enterprise policy of accounting. The enterprise accounting policy indicates principles for creation of reserves and conditional obligations related with grants. Enterprises can use some simplifications and they can exclude creation of reserves and withhold conditional obligations concerning the grants if these measures are considered as insignificant.In accordance with the enterprise accounting policy account books must contain recordings on grant provision when a grant is transferred to the bank account or when an enterprise receives a written notice confirming final decision about payments from a financing institution. The accounting policy must determine principles of bank operation break-up on grant accounts and security system of data and files including accounting documents, accounts and other documents related to the obtained grant and the required archivation term

General Fund Enterprise Business System Did Not Provide Required Financial Information

Science.gov (United States)

2012-03-26

Management of the General Fund Enterprise Business System,” January 14, 2008 Army AAA Report No. A-2010-0187- FFM , “General Fund Enterprise Business System...A-2009-0232- FFM , “General Fund Enterprise Business System – Federal Financial Management Improvement Act Compliance, Examination of Releases...1.4.1, 1.4.2, 1.4.3, and 1.4.4 Requirements,” September 30, 2009 AAA Report No. A-2009-0231- FFM , “General Fund Enterprise Business System – Federal

Registration of an enterprise information system development by formal specifications

Directory of Open Access Journals (Sweden)

Milan Mišovič

2006-01-01

Full Text Available The economical view from the Enterprise process sets ERP, SCM, CRM, BI, … to a functionality and Enterprise Information System structure by informaticians is demonstrable reality. A comprehensive Enterprise Information System software solution, that respects the mentioned economical platform by large software firms, has got required attributes of a data, process and communication integrity but there is not financially sustainable for small enterprises. These enterprises are predominantly oriented to progressive computerization of enterprise processes and rather gradually buy application packages for individual process sets. Large and small software firms provide needed partial solutions, nevertheless small firms solutions are connected with the data, process and communication disintegration. Since the compatibility requirement is not generally accepted, finding of an EAI solution have become one of the main System Integration tasks. This article provides one specific style for a complex or partial Enterprise Information System solution. This solution is founded on formal and descriptive specifications that can sustain required data, process and communication integration among packages of applications. As a result, this style provides the new view for the effectiveness of the associated process of information modeling.

Exploration Systems Development (ESD) Approach to Enterprise Risk Management

Science.gov (United States)

Bauder, Stephen P.

2014-01-01

The National Aeronautics and Space Administration (NASA) Exploration Systems Development (ESD) Division has implemented an innovative approach to Enterprise Risk Management under a unique governance structure and streamlined integration model. ESD's mission is to design and build the capability to extend human existence to deep space. The Enterprise consists of three Programs: Space Launch System (SLS), Orion, and Ground Systems Development and Operations (GSDO). The SLS is a rocket and launch system that will be capable of powering humans, habitats, and support systems to deep space. Orion will be the first spacecraft in history capable of taking humans to multiple destinations within deep space. GSDO is modernizing Kennedy's spaceport to launch spacecraft built and designed by both NASA and private industry. ESD's approach to Enterprise Risk Management is commensurate with affordability and a streamlined management philosophy. ESD Enterprise Risk Management leverages off of the primary mechanisms for integration within the Enterprise. The Enterprise integration approach emphasizes delegation of authority to manage and execute the majority of cross-program activities and products to the individual Programs, while maintaining the overall responsibility for all cross-program activities at the Division. The intent of the ESD Enterprise Risk Management approach is to improve risk communication, to avoid replication and/or contradictory strategies, and to minimize overhead process burden. This is accomplished by the facilitation and integration of risk information within ESD. The ESD Division risks, Orion risks, SLS risks, and GSDO risks are owned and managed by the applicable Program. When the Programs have shared risks with multiple consequences, they are jointly owned and managed. When a risk is associated with the integrated system that involves more than one Program in condition, consequence, or mitigation plan, it is considered an Exploration Systems Integration

Enterprise Architecture beyond the Enterprise:Extended Enterprise Architecture Revisited

OpenAIRE

Tambo, Torben

2017-01-01

As the most enterprises are relying on relations to other enterprises, it is relevant to consider enterprise architecture for inter-organisational relations particularly those relations involving technology. This has been conceptualised as Extended Enterprise Architecture, and a systematic review of this discipline is the topic of this paper. This paper is taking a point of departure in general theories of business-to-business relationships along with inter-organisational information systems,...

Army Healthcare Enterprise Management System

National Research Council Canada - National Science Library

2001-01-01

... to buy the Enterprise Management System. The Information Technology Business Center provides information technology services to Fort Sam Houston tenants which include the Army Medical Command and the Army Medical Department Center and School...

Organization of information system of management accounting: from theory to practice

Directory of Open Access Journals (Sweden)

Bochulia Tatiana Vladimirovna

2014-07-01

Full Text Available Organization of information and analytical support provides for the use as traditional well as innovative concepts. Organization of management accounting at the enterprise has special significance, because is a productive source of data for the management system. The author's position concerning ways, methods and procedures of organization of information support of management accounting was outlined in the article. The attention is accented on available of psychological foundation in decision-making. A scheme of information and analytical support of business based on the balance in the data of financial and management accounting has been proposed.

What Enterprise Architecture and Enterprise Systems Usage Can and Can not Tell about Each Other

NARCIS (Netherlands)

Daneva, Maia; Rolland, C; Pastor, O; van Eck, Pascal; Cavarero, J.L.

There is an increased awareness of the roles that enterprise architecture (EA) and enterprise systems (ES) play in today’s organizations. EA and ES usage maturity models are used to assess how well companies are capable of deploying these two concepts while striving to achieve strategic corporate

What Enterprise Architecture and Enterprise Systems Usage Can and Can not Tell about Each Other

NARCIS (Netherlands)

Daneva, Maia; van Eck, Pascal

There is an increased awareness of the roles that enterprise architecture (EA) and enterprise systems (ES) play in today's organizations. EA and ES usage maturity models are used to assess how well companies are capable of deploying these two concepts while striving to achieve strategic corporate

What Enterprise Architecture and Enterprise Systems Usage Can and Can not Tell about Each Other

NARCIS (Netherlands)

Daneva, Maia; van Eck, Pascal; Rolland, C; Pastor, O; Cavarejo, J-L

2007-01-01

There is an increased awareness of the roles that enterprise architecture (EA) and enterprise systems (ES) play in today’s organizations. EA and ES usage maturity models are used to assess how well companies are capable of deploying these two concepts while striving to achieve strategic corporate

Information Systems for Enterprise Architecture

Directory of Open Access Journals (Sweden)

Oswaldo Moscoso Zea

2014-03-01

Full Text Available (Received: 2014/02/14 - Accepted: 2014/03/25Enterprise Architecture (EA has emerged as one of the most important topics to consider in Information System studies and has grown to become an essential business management activity to visualize and evaluate the future direction of a company. Nowadays in the market there are several software tools that support Enterprise Architects to work with EA. In order to decrease the risk of purchasing software tools that do not fulfill stakeholder´s needs is important to assess the software before making an investment. In this paper a literature review of the state of the art of EA will be done. Furthermore evaluation initiatives and existing information systems are analyzed which can support decision makers in the appropriate software tools for their companies.

The Development of Enterprise Systems based on Cyber- Physical Systems Principles

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Ioan Ştefan Sacală

2014-12-01

Full Text Available Research in the area of Cyber-Physical Systems (CPS and Internet of Things (IoT become, in the last 3 years a priority for both research entities and companies. Implementing Enterprise Systems based on the two paradigms is focused on merging real and virtual objects and thus deals with an increased degree of complexity. The aim of the present paper is to discuss an Enterprise Architecture and a Framework based on the integration of CPS and IoT technologies within Enterprise Systems. An important aspect is related to process mining implemented in two focus areas: the ability to generate business processes from data acquired from sensors and the ability to integrate sensor acquired data with existing business processes.

Inter-enterprise system and application integration: a reality check

NARCIS (Netherlands)

Cardoso, J.; Aalst, van der W.M.P.; Bussler, C.; Sheth, A.P.; Sandkuhl, K.; Filipe, J.; Cordeiro, J.; Cardoso, J.

2008-01-01

This paper structures the summary of the panel held at the 9th International Conference on Enterprise Information Systems, Funchal, Madeira, 12-16 June 2007 that addressed the following question: "Are you still working on Inter-Enterprise System and Application Integration?" The panel aggregated

Definition of the «Economic Security of an Enterprise» and «Safe Development of an Enterprise» Notions

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Yefimova Ganna V.

2013-11-01

Full Text Available The necessity of this study is explained by difference of opinions regarding understanding of the “economic security of an enterprise” notion, on the one hand, and the poorly studied issue of a combination of the process of enterprise development with a necessary task of ensuring a high level of its economic security, on the other hand. Analysing, systemising and generalising results of scientific studies, the article identifies that economic security of an enterprise is an economic category, which characterises the enterprise functioning conditions. Favourable conditions of functioning ensure a high level of stability and steadiness of an enterprise and its ability of self-realisation and expanded self-reproduction. This becomes possible if an enterprise is capable of resisting external threats and preventing internal ones. Since development of an enterprise is an objective process, which takes place under conditions of uncertainty and changeability of external and internal environments, it is accompanied with a system of threats, which the system of economic security should protect an enterprise from. Taking into account the above, safe development of an enterprise is a process of consecutive transitions of the economic system from one state to another, which is not of a poorer quality than a previous one, which envisages producing new goals and creation of safe conditions for transition from one specific goal, achieved in the process of enterprise functioning, to another. The proposed definitions allow consideration of such significant issues of methodology of management of safe development of an enterprise as the diagnostics of its level and planning.

The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise

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Chumak Oksana V.

2017-12-01

Full Text Available The article is aimed at substantiating the mechanism and instruments of financial and accountancy engineering with purpose of formation of information support of analysis of financial sustainability in the enterprise management system. The essence and preconditions of introduction of financial and accountancy engineering are disclosed. Expediency of application of the financial engineering mechanism at enterprise while analyzing financial sustainability has been substantiated. An analysis of methods of formation and use of derivative balance reports was carried out. Models of the conception of mechanisms and instruments of financial and accountancy engineering in analyzing the financial sustainability of enterprise have been suggested. A mega-accounts system in the working plan of the enterprise’s accounts has been recommended. Seven iterations have been provided, which constitute the basis of accounting-analytical support of the accountancy engineering. The information obtained on the basis of the financial and accountancy engineering mechanism allows to carry out real assessment of the enterprise’s financial sustainability.

MOTIVATION AND STIMULATION SYSTEM OF THE PERSONNEL OF INDUSTRIAL ENTERPRISES

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Aliona Klymchuk

2016-03-01

Full Text Available This article is devoted to the problems of studying the system of motivation and stimulation of personnel at the industrial enterprises, which are important in today's conditions. The purpose of the study is a detailed analysis of system characteristics and motivation of personnel at the enterprises. It is proved that the enterprise's management must constantly deal with the improvement of the system of motivation and stimulation of personnel, that should be adapted to the new conditions for the market functioning. The author notes that the system of motivation and stimulation at the industrial enterprises is effectively connected with the problem of production activities at the enterprise and the final results of its operations increasing and the living standards of workers improving. In the article the basic functions (attracting qualified specialists, preservation groups of professionals within the required time limit, which must perform a system of motivation and stimulation of the personnel at the enterprise are determined. The main tasks that are necessary to ensure the desired level of labor activity of personnel are formed: determining a set of values that should form the basis of personnel motivation; needs formation of each employee, his interests and capabilities of pleasure; specification of the types of work that require the enterprise and that it is advisable to motivate; labour organization so as to convince the employee's ability to satisfy its interests; coordination of certain types of worker with a set of values and preferences; clarify the motives, interests and values when hiring an employee at the enterprise. In order, to form the control system of motivation and stimulation, the need for the following conditions are stressed: availability of complete and accurate information about equipment management; the need to have permanent representation on the status and dynamics of the motivational orientation of personnel

CRITICAL FACTORS IN OUTSOURCING OF ACCOUNTING FUNCTIONS IN MALAYSIAN SMALL MEDIUM-SIZED ENTERPRISES (SMEs

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Magiswary Dorasamy

2010-01-01

Full Text Available The challenges that business face in sustaining competitive advantage in the corporate world have become a major concern. Businesses are adopting cutting-edge technologies and best practices to cope with rapid, global changes. Various business functions are being reengineered for this purpose. Accounting functions play an important role in helping businesses to maintain competitive advantage. However, some small and medium-sized enterprises (SMEs face problems handling fundamental accounting functions. This is predominantly because of their lack of expertise; accounting functions require not only knowledge of generally accepted accounting rules or tax regulations but also the expertise needed to apply the rules in a given business environment (Everaert, Sarens and Rommel, 2006. This paper offers some insight on the outsourcing of accounting functions as there is paucity of data in this area in the context of Malaysia. Essentially, it presents empirical evidence regarding Malaysian SMEs' accounting outsourcing practices. A survey of SMEs was conducted to identify the overall outsourcing landscape as it relates to accounting and third-party organisations. The factors that contribute to the decision to outsource accounting functions are analysed. The study reveals a significant relationship between outsourcing accounting functions and two contributing factors, risks and operation management.

Accounting Systems in Small and Micro Enterprises in Kenya ...

African Journals Online (AJOL)

For a long time in Kenya, the practices and principles of accounting have been viewed to be for use by corporate and other formally structured organizations. This paper seeks to investigate what accounting means to small and micro traders in Kenya, by reviewing the practices and principles they use in running their ...

Understanding Enterprise Systems' Impact(s) on Business Relationships

Science.gov (United States)

Ekman, Peter; Thilenius, Peter

Enterprise systems (ESs), i.e. standardized applications supplied from software vendors such as SAP or Oracle, have been extensively employed by companies during the last decade. Today all Fortune 500 companies have, or are in the process of installing, this kind of information system (Seddon et al. 2003). A wide-spread denotation for these applications is enterprise resource planning (ERP) systems. But the broad utilization use of these software packages in business is rendering this labelling too narrow (Davenport 2000).

Project management and Enterprise systems

DEFF Research Database (Denmark)

Koch, Christian; Buhl, Henrik

2006-01-01

Implementing and Operating integrated Enterprise Systems are a multidimensional effort. It seriously challenges the IT supplier as well as the professional service provider client. The paper discuss these issues in a project management perspective. A framework for supporting project management...

USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – FIRST PART: THEOTHEORETICAL

Directory of Open Access Journals (Sweden)

Leszek Michalczyk

2013-05-01

Full Text Available This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

Tax planning: organization features at enterprise

Directory of Open Access Journals (Sweden)

Grabchuk I.L.

2017-08-01

Full Text Available The research determines the need for studying the «cloud» technologies as the method of saving company’s resources and increasing the efficiency of processing accounting data. The study defines the concept of the «cloud», the types of clouds and the main advantages and disadvantages of each one for a particular purposes of a company. The possibility of wide popularization of cloud technologies was defined among small and medium enterprises as medium enterprises mainly use the basic version of accounting software and are more loyal in terms of data security unlike large enterprises, for which these actions are risky and cause very powerful changes in financial and human resources because information systems of large enterprises have individual software solutions, contain commercial secrets etc. The article defines the following paramount issues during the transition in the «cloud»: data security in the cloud; compliance of software for a transferring data base; enterprise’s possibility for a return data base at the enterprise if there are poor conditions; flexible platform in the «cloud»; possibility to develop software solutions for enterprises depending on the type of business; staff training for a work in the cloud. As a result, the study identifies the barriers of transferring of accounting data for Ukrainian entrepreneurs and positive results of the transition to the «cloud». The research introduces the model of distribution of resources between the enterprise and service provider depending on the type of cloud computing, and as a result, it is determined that the company’s management chooses the cloud model and the type of cloud computing depending on the amount of resources (human resources: wages to employees of Information Technology; material resources: equipment workplaces, construction of Data Centers; intangible resources: purchase licensed software taking into consideration currently existing risks of the

The Emergence of Enterprise Systems Management - A Challenge to the IS Curriculum

DEFF Research Database (Denmark)

Møller, Charles; Kræmmergaard, Pernille; Rikhardsson, Pall M.

2005-01-01

This paper proposes four cornerstones of a future Information Systems curriculum. It analyzes the challenges of the IS curriculum based on the development of enterprise systems, and further argues that the practice and the research into enterprise systems have progressed to a new stage resulting...... in the emergence of Enterprise Systems Management (ESM). Enterprise Systems Management calls for new competences and consequently represents new challenges to the IS curriculum. The paper outlines potential teaching issues and discusses the impact on the IS curriculum. Finally the paper suggests ways...

Enterprise Architecture beyond the Enterprise

DEFF Research Database (Denmark)

Tambo, Torben

2017-01-01

of this discipline is the topic of this paper. This paper is taking a point of departure in general theories of business-to-business relationships along with inter-organisational information systems, interoperability and business ecosystems. The general theories are applied to the Extended Enterprise Architecture...... organisational boundaries. A case is presented of an enterprise engaging in technology-based business process integration that in turn is explicated as enterprise architecture initiatives with both more and less powerful partners. This paper underlines the necessity to be able to have EA spanning initiatives......As the most enterprises are relying on relations to other enterprises, it is relevant to consider enterprise architecture for inter-organisational relations particularly those relations involving technology. This has been conceptualised as Extended Enterprise Architecture, and a systematic review...

Inter-Enterprise Planning of Manufacturing Systems Applying Simulation with IPR Protection

Science.gov (United States)

Mertins, Kai; Rabe, Markus

Discrete Event Simulation is a well-proved method to analyse the dynamic behaviour of manufacturing systems. However, simulation application is still poor for external supply chains or virtual enterprises, encompassing several legal entities. Most conventional simulation systems provide no means to protect intellectual property rights (IPR), nor methods to support cross-enterprise teamwork. This paper describes a solution to keep enterprise models private, but still provide their functionality for cross-enterprise evaluation purposes. Applying the new modelling system, the inter-enterprise business process is specified by the user, including a specification of the objects exchanged between the local models. The required environment for a distributed simulation is generated automatically. The mechanisms have been tested with a large supply chain model.

Timing of Technology Upgrades: A Case of Enterprise Systems

Science.gov (United States)

Claybaugh, Craig C.

2010-01-01

Technology upgrades are an inevitable part of dealing with any man-made invention utilized for productive gain. One key technology used for productive gain within a firm is enterprise software, specifically a firm's Enterprise Resource Planning (ERP) system. After the adoption of an ERP system, an organization is perpetually faced with the…

The Role of Ontologies for Designing Accounting Information Systems

Directory of Open Access Journals (Sweden)

Gheorghe NEGOESCU

2010-08-01

Full Text Available The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual the input and output components of a business process. The REA acronym derives from that pattern’s structure, whichconsisted of economic resources, economic events, and economic agents. The REA model was proposed as a means for an organization to capture the signification of economic exchanges between two business partners. The REA ontology provides an alternative for modelling an enterprise’s economic resources, economic events, economic agents, andtheir relationships. Resources are considerate organization assets that are able to generate revenue for implicated parties. Events provide a source of detailed data in this approach. Agents participate in events and can affect some resources. They can be anindividual or organization inside or outside the organization that is capable of controlling economic resources and interacting with other agents. The objective of this work is to offer an understandable of this framework and to explain how this model can help us via the identification of the afferent concepts.

Multi Agent Systems to Set Up Virtual Enterprises

Directory of Open Access Journals (Sweden)

Catalin Lupu

2008-01-01

Full Text Available This work presents a model of organizing moreenterprises into a virtual or a web enterprise. To constitutevirtual enterprises multiagent systems are utilized.In this sense the following are to be considered:elaborating a model to constitute the virtual enterprise, theimplementation of a multiagent system based on this modeland the testing and evaluation of the system performances,comparing them with more classic types of realization.In this paper, we describe how the multi-agentarchitecture can be used to support Virtual Enterprises(VE. We have focused on understanding how aVE is formedand, in particular, how the partners of a VE are selected. Wetryto analyse this scenario in the form of an AgentInteraction Protocol (AIP and then discuss how the multiagentarchitecrure can be used to support this process.Our working definition of a VE is: a team of partners thatcollaborate to achieve a specific goal. The partners may behuman beings, organisations or software agents. We believethat software agents, hereafter referred to as agents, are asuitable means of representing the partners of a VE. Oneimportant reason is that by representing the partners of aVE as agents and by delegating agents to look for the nextVE and conduct the negotiation on behalf of the partners, thepartners would then have the time to do the actual workrequired in the current VE.At the end of the paper we will present an experimentalsystem for the architecture of a virtual enterprise.

Diagnosis of Diversification Processes at an Enterprise

Directory of Open Access Journals (Sweden)

Skrynkovskyy Ruslan M.

2017-06-01

Full Text Available The aim of the article is formation and development of theoretical and methodological basis for diagnosing diversification processes at an enterprise in the context and on the basis of theory and practice of economics and enterprise management. It is found that: 1 one of the most common ways of development of an enterprise is diversification, which contributes to effective implementation of its development strategy and formation of its prospects; 2 diagnosis of diversification processes at an enterprise is a targeted evaluation of its state, trends and development prospects associated with identification of new spheres (branches of activities and penetration into them, development of new production technologies and markets, expansion of the range of products (goods, which is most conducive to effective realization of competitive advantages of an enterprise with the purpose of maximization of its incomes received from all directions of its activity and minimization of expected risks. It is determined that the key business indicators of the diagnostic system are indicators that reflect the level of diversification of an enterprise’s activities: the absolute level of diversification; the transformed concentration index; the Berry index / the Herfindahl-Hirschman index; the concentration ratio of the sphere of activity (branch according to the descending (or increasing principle; the entropy index; the Atton index; the index of diversification; the level of risk. The prospect for further scientific and practical research in this area is development of a multi-criteria system for diagnosing the activities of enterprises, taking into account diagnosis of diversification processes at an enterprise as a partial diagnostic purpose of the system of partial diagnostic purposes of the multi-criteria system of economic diagnosis of an enterprise.

SYSTEM RISKS OF ENTERPRISES AND TERRITORIES DEVELOPMENT STRATEGY

Directory of Open Access Journals (Sweden)

V.S. Bochko

2007-03-01

Full Text Available The article deals with the problem of failures in interaction between industrial enterprises and territories. The authors see the reason for that in industrial enterprises taking unnecessary risks. The authors also suggest a new vision for the realization of social responsibility of the businesses via balanced management of system risks.

Regulation of the Bulgarian accounting system and its future perspectives

Directory of Open Access Journals (Sweden)

Snejana Basheva

2015-09-01

Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

Principle of accrual and compliance of income and expenses in accounting system

Directory of Open Access Journals (Sweden)

V.V. Travin

2017-12-01

Full Text Available The introduction of international accounting and financial reporting standards requires the deeper implementation of accounting principles, in particular, the principle of accrual and compliance costs. The current research has shown that its implementation helps to streamline the accounting process by reducing the need to verify the chosen methodology for compliance with other regulatory documents that regulate the peculiarities of accounting in various areas. The categories of «a system», «income» and «expenses» in the accounting system are investigated and their system characteristics are showed. The approach to realization of the principle of accrual and compliance of income and expenses in the accounting system is described and proposed. It involves the possibility of capitalizing costs in the value of stocks, non-current assets, in the form of receivables, or in the form of future periods. The capitalization of costs in value occurs when the costs are not considered as such, and are considered only as an increase in the asset, as an integral part of these or other values. The study takes into account the peculiarities of its influence on the methodology of accounting for financial results of the enterprise.

CONCEPTUAL MODEL OF INFORMATION SYSTEM OF THE AGRICULTURAL ENTERPRISES

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Uladzimir Buts

2017-02-01

Full Text Available Abstract. Research subject represented by the theoretical and practical issues use of information resources in the agricultural business. Research aim is to formation of a conceptual model of information system of agricultural enterprises according to the requirements of sustainable development. Research methods. The work is prepared on basis of several scientific methods and approaches including monographic, analytical, computational and constructive methods of mathematical and structural logic simulation of information systems. Research results. Based on the assessment of the results of research information systems in agribusiness, as reflected in the theoretical review, the author designed principles of the information system for the agricultural enterprise for sustainable development of agribusiness. Sphere of application of the research results. State and regional authorities of economic regulation. Agricultural enterprises and farmers.

Enterprise systems backup and recovery a corporate insurance policy

CERN Document Server

de Guise, Preston

2008-01-01

The success of information backup systems does not rest on IT administrators alone. Rather, a well-designed backup system comes about only when several key factors coalesce-business involvement, IT acceptance, best practice designs, enterprise software, and reliable hardware. Enterprise Systems Backup and Recovery: A Corporate Insurance Policy provides organizations with a comprehensive understanding of the principles and features involved in effective enterprise backups.Instead of focusing on any individual backup product, this book recommends corporate procedures and policies that need to be established for comprehensive data protection. It provides relevant information to any organization, regardless of which operating systems or applications are deployed, what backup system is in place, or what planning has been done for business continuity. It explains how backup must be included in every phase of system planning, development, operation, and maintenance. It also provides techniques for analyzing and impr...

Organisational Culture as a Dominant in Enterprise Activity: System Approach

Directory of Open Access Journals (Sweden)

Serikov Anatoliy V.

2014-01-01

Full Text Available The article offers a “conceptual carcass” of the enterprise model, which is based on known results of studies in sociology, biology, system theory and mathematics. The article lists main features of growth of main indicators of economic activity and development of an enterprise. Dynamics of changes at an enterprise is described with a system of non-linear differential equations. One of the global and dominating factors in it is entrepreneurship of personnel, which is an integral part of its labour mentality or organisational culture. The article proves for the first time ever, using mathematical modelling, that namely entrepreneurship, innovation capability, is a comprehensive and dominant factor of enterprise growth and development.

Refinement and User Acceptance Test of Accounting Information System for Restaurants SMEs

OpenAIRE

Lana Sularto

2016-01-01

This study seeks to improve accounting information system (AIS) application specially built for restaurants small and medium-sized enterprises (SMEs) that have been developed and tested to the user, as well as demonstrate the feasibility of the applications that have been enhanced when viewed in terms of functionality, performance, and usability. Enhanced AIS is the result of system development that have been developed, that requires three years to complete all the stages involving 179 restau...

Conceptualization of Enterprise Systems Education Using an Experiential Learning Framework

Science.gov (United States)

Fathelrahman, Adil; Kabbar, Eltahir

2018-01-01

The use of enterprise systems to facilitate cross-functional integration within an organization's functional areas is becoming increasingly important. Business schools around the globe have realized the importance of using enterprise systems to facilitate the teaching of business processes and business processes transformation. The authors adopt…

Using enterprise systems to enhance organizational agility

Directory of Open Access Journals (Sweden)

Sanjay Mathrani

Full Text Available In the corporate use of Information and Communication Technology (ICT, deployment of enterprise systems (ESs technology in particular, has been the most vital development towards improving an organization\\'s effectiveness. ESs make up the value chain of an enterprise allowing the organization to become significantly flexible and efficient. This paper investigates the use of ESs to increase agility within three New Zealand manufacturing organizations. Case findings reveal several aspects of ES utilization in agile manufacturing strategies such as concurrent engineering, value chain integration, and creation of virtual enterprise to proactively align work streams and increase responsiveness and flexibility. The paper discusses the importance of agile thinking in business and how an ES enables knowledge-based processes in critical functional areas to improve organizational agility.

INDUSTRIAL ENTERPRISE MANAGEMENT SYSTEM QUALITY ASSESMENT

Directory of Open Access Journals (Sweden)

S. V. Pankov

2012-01-01

Full Text Available Management systems of small-scale enterprises in Moscow region are of centralized linear type. Misunderstanding of the need for qualitymanagement operational processes is observed in such business structures. Using correct management systems results in reduction of business costs and increase of business economic efficiency and entrepreneurship social role.

Türk Gemi İnşa Sanayi İşletmelerinde Muhasebe Bilgi Sistemi: Özellikli Muhasebe İşlemleri (Accounting Information System in Turkish Shipbuilding Industry: Special Accounting Applications

Directory of Open Access Journals (Sweden)

Sercan EROL

2011-01-01

Full Text Available This study is considered in an effort to analyze the accounting information system in Turkish shipbuilding industry enterprises objectively accompanied by the elements of the accounting organization which are the document, the book and the chart of accounts and to demonstrate the accounting activities which are in existence under the present circumstances in Turkey. Shipbuilding industry creates a lot of added value such as the transfer and production of new technologies, employment and foreign exchange return. It contributes to national defense needs as well. The construction of ships, dispensable to the world maritime trade, concerns many industrial fields such as steel, machinery manufacturing, electric-electronics, paint and rubber-plastic industry. The financial information is, by all means, developed through the medium of accounting information system in Turkey's shipbuilding industry which is carried out with 87 business enterprises in the aggregate and the current state of this number consists of 66 active shipyards and 21 ship dismantling institutions. With the assistance of the developments in formation and communication technologies, in our period, information is considered power and well-informed is considered powerful, and thus, the importance of information produced by the accounting information system has been increasing constantly. Within the context of this situation which also applies to the shipbuilding industry, it is becoming extremely important for the information produced by the accounting information system to be full, clear, understandable, timely, accurate, unbiased and reliable.

A Framework for Identifying and Understanding Enterprise Systems Benefits

DEFF Research Database (Denmark)

Schubert, Petra; Williams, Susan P.

2011-01-01

Purpose – Identifying the benefits arising from implementations of enterprise systems and realizing business value remains a significant challenge for both research and industry. This paper aims to consolidate previous work. It presents a framework for investigating enterprise systems benefits...... into aspects and criteria plus an attributed appraisal value. The resulting scheme for the “three-level benefit codes” provides a greater level of detail about the nature of expected and realized benefits. Practical implications – The high level of detail and the code scheme comprising 60 different codes...... and the method for deriving the codes allows companies to identify and define benefits as well as to assess the outcome of enterprise systems implementation projects. Originality/value – The paper empirically develops an applicable benefits framework, which addresses the lack of detail of previous frameworks....

Analysis of the environmental and economic indicators of the industrial enterprise

Science.gov (United States)

Mikhailov, V. G.; Kiseleva, T. V.

2018-05-01

In the paper the features of the analysis of the environmental and economic indicators of the industrial enterprise are considered. The purpose of the study is to improve the system of environmental and economic analysis at the enterprise for more accurate forecasting of its main environmental and economic indicators. The study of the main approaches to the implementation of environmental and economic analysis based on the corresponding systems of indicators with identification of the most significant factors was carried out. The main result of the study is the choice of a system for analyzing the environmental and economic indicators, maximally oriented to a specific enterprise, taking into account its production specific features. The practical significance of the study consists in the selection of an adequate system of indicators at enterprises to improve the effectiveness from preparation of an environmentally safe management decision.

The Russian Federal Information System for Nuclear Material Control and Accounting: Yesterday, Today and Tomorrow

International Nuclear Information System (INIS)

Martyanov, A.A.; Pitel, V.A.; Berchik, V.P.; Kasumova, L.A.; Babcock, R.A.; Kilmartin, W.E.; Heinberg, C.L.

2002-01-01

Most enterprises in the Russian Federation are not prepared to report to the Russian Federal Nuclear Material Control and Accounting Information System (FIS) by the full function reporting method. The full function reporting method requires reporting inventory listings on a schedule based on nuclear material category, submission of individual inventory change reports, and reconciliation and closeout at the end of each reporting period. Most Russian enterprises do not have automated systems and do not have the resources to develop and implement such systems. Over the last two years, MinAtom put the regulations and national level nuclear material control and accounting (MC and A) software in place to require all enterprises in the Russian Federation to report summarized inventory listings to the FIS in January 2002. Enterprises do not need automated systems to comply with summarized reporting requirements. Along with the approximately 25% of the total Category 1 Material Balance Areas (MBAs) using full function reporting, the addition of this complete summarized inventory makes the FIS a more valuable tool for MinAtom management. The FIS is now poised to complete the work by improving the integrity and reliability of the data through increasing the number of enterprises and MBAs using full function reporting. There are obstacles and issues that must be dealt with along the way to achieving the final goal of every MBA sending inventory and inventory change reports using the full function reporting method. Summarized reporting is a major step toward this final goal. Currently all MBAs using full function reporting are doing so under a U.S. contract. FIS management recognized full function reporting could not be implemented in the near-term and prepared a plan with immediate, intermediate, and long-term FIS tasks. To address the major obstacles and optimize implementation, two paths need to be followed in parallel: developing the regulatory basis and overcoming

Accounting management software intellectual rent companies

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2015-12-01

Full Text Available Економічні науки. – 2015. – № 4 (74. – P. 43–49: Table 4. – Refs.: 22. As a result of the study it has been established that intellectual rent as additional income arises resulting from the usage of intellectual property objects. At present the issue of the accounting reflection of transactions that form intellectual rent remains to be not thoroughly disclosed and requires more depth study for improving the performance of the innovative enterprises as well as for increasing the informativeness of the accounting system. In connection with the above defined organizational and methodical aspects of accounting operations with intellectual rent in assessing the rents of its type, the definition of accounts for the accounting reflection of the order determining the amount of intellectual rent on accounting data. Proposed document that would facilitate the work of accountants for the calculation of the amount of intellectual rent and provide information about the effectiveness of the company. Application of the proposed method of accounting reflect the formation and distribution of intellectual rent allows management personnel to provide the necessary innovative activity of the enterprise information management rent, since it is a type of income of the enterprise.

Forming system of strategic innovation management at high-tech engineering enterprises

Science.gov (United States)

Ergunova, O. T.; Lizunkov, V. G.; Malushko, E. Yu; Marchuk, V. I.; Ignatenko, A. Yu

2017-02-01

The article considers the processes of forming the strategic system of innovative activity management at the enterprises of a high-tech mechanical engineering complex (MEC) that are traditionally decisive in shaping the economic base of Russia. The authors proposed a method of designing a strategic system of innovative activity management at the MEC’s enterprises of the region which is based on the consideration of means and opportunities of the enterprise to implement intellectual activity. The proposed methodology and the empirical results constituted a ground for developing a system of strategic innovation management when performing the state-guaranteed order at the hi-tech MEC enterprises. Its implementation will help to reduce the level of uncertainty throughout the entire life cycle of an innovative activity product.

Enterprise and system of systems capability development life-cycle processes.

Energy Technology Data Exchange (ETDEWEB)

Beck, David Franklin [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

2014-08-01

This report and set of appendices are a collection of memoranda originally drafted circa 2007-2009 for the purpose of describing and detailing a models-based systems engineering approach for satisfying enterprise and system-of-systems life cycle process requirements. At the time there was interest and support to move from Capability Maturity Model Integration (CMMI) Level One (ad hoc processes) to Level Three. The main thrust of the material presents a rational exposâe of a structured enterprise development life cycle that uses the scientific method as a framework, with further rigor added from adapting relevant portions of standard systems engineering processes. While the approach described invokes application of the Department of Defense Architectural Framework (DoDAF), it is suitable for use with other architectural description frameworks.

Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System

Directory of Open Access Journals (Sweden)

Victor Munteanu

2016-03-01

Full Text Available Starting with the ’70, environmental accounting was prone to debates within the scientific community. During the different stages in the environment accounting evolution, the development of this concept took place around the 90’s as an answer to the limitations of traditional accounting, like the lack of an adequate treatment for the internalization of environment externalities and poor allocation of environment protection costs. All these have led to accounting evolution through integration of social and environmental dimensions in the financial system and management of an enterprise. Instruments of environmental management accounting developed by practitioners and theorists in the field, are, for most an adaptation of the traditional methods used by management accounting. These instruments cover cost control, financial analysis and performance evaluation.

An Exploratory Study on the Critical Success Factors in the Implementation of Enterprise Resource Planning Systems in Venezuela

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Leopoldo Colmenares

2005-08-01

Full Text Available This paper reports on an exploratory study, carried out in seven Venezuelan organizations who have successfully implemented an enterprise resource planning (ERP system. The data were collected by means of both a questionnaire and of conducted interviews to the seven project managers of the project of implementation of ERP systems in these enterprises. The purpose of the study was to know the perceptions the project managers, on aspects and activities of the process of implementing an ERP system and that are strongly correlated with the Critical Success Factors (FCE’s for this kind of projects. The FCE’s were identified in a deep revision of the literature. The questionnaire included, among others, questions on the top management support to the project, the process of selection of the system, team work implementation and the participation and training of the users. Additionally were identified the problems that organizations confronted during the implementation process. The study concludes that organizations must take care the elements that indicate the FCE’s, because them hit positively the project, additionally describe aspects, which must take into account the enterprises who are in the process to adopt an ERP system to facilitate its implementation.

Accounting and environmental administration: A challenge for the competitiveness

International Nuclear Information System (INIS)

Gonzalez Vasquez, Diana Maria; Rendon Acevedo, Jaime Alberto; Zapata Perez, Diana Marcela

2001-01-01

In the global markets, the competence must to the businesses development alternative methods for the action in productivity and competitively. The enterprises in Colombia, by the certification process ISO, begin to understand the must to have an effective system of environment management and is necessary a right form account of the environment registers in the real environment monetary terms) at the productive process. In this article expose the necessary elements for to building a theory model to apply to enterprise account in the environment theme, about aspects as structure of costs, savings and analysis of the management. This is for to building the traditional account in the enterprises and since they're to make a mix of elements of account and environment politics in the business and the country and theirs control methods

Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism

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Milenković Zoran

2015-01-01

Full Text Available Efficient cost management is one of the key tasks in modern management, primarily because of causal connection of costs, profitability and competitive advantage on the market. As a market-based concept, Target Costing represents modern accounting philosophy of cost accounting and profit planning. In modern business, efficient cost planning and management is provided by accounting information system as an integrated accounting and information solution which supplies enterprises with accounting data processing necessary for making business decisions related to the efficient management in accordance with the declared mission and goals of an enterprise. Basic information support in the process of planning and cost management is carried out by the cost accounting module which is a very important part of the accounting information system in every enterprise. The cost monitoring is provided according to the type, place and bearer within the cost accounting module as a segment of an integral accounting information system.

An Analysis of Accountancy Firms Perspectives of the Need to Apply IFRS in Small and Medium Enterprises

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Fernando Lins Alves

2013-12-01

Full Text Available This paper examines the services provided by accountancy professionals to small and medium enterprises (SME. More specifically, the purpose is to understand the level of utilisation of international standards to these organisations “IFRS for SME” in Brazil in accordance to the national standards (NBC T 19.41. Overall, 32 interviews were carried out in accountancy organisations in the city of Recife-PE. The study focuses on the knowledge, utilisation and applicability of the International Standards to SME. The results show that there is a lack of utilisation of the standards and that some accountancy professionals do not have knowledge regarding the changes produced by the convergence process. Moreover, the study reveals that the majority of accountancy professionals consider unnecessary to adopt the “IFRS for SME”.

Diagnosis in the Strategic Management Accounting System: Modern Trends and Approaches

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Reta Maryna V.

2016-08-01

Full Text Available The aim of the article is to justify methods, techniques and key indicators for diagnosing the effectiveness of the implementation of the enterprise strategic development, to highlight the conceptual approaches to conducting diagnosis of the effectiveness of the strategy implementation. Modern approaches to the concept of “diagnosis” have been analyzed and the author’s vision of diagnosing the effectiveness of the strategy implementation in the context of the strategic management accounting has been suggested. The place and role of diagnosis in the system of enterprise strategic management have been substantiated. The methodical approach to determining the effectiveness of the implementation of the enterprise strategy comprising four stages has been proposed. As part of the approach there suggested formation of a number of targets characterizing a certain list of enterprise strategies allowing to conduct integral evaluation of each of the strategies and on the basis of these indicators to obtain the aggregate integral index of the level of the strategy implementation. However, unlike the existing methods, it is proposed to compare not only actual and planned levels of the indicators, but also determine what level of the strategy implementation corresponds to each monetary unit spent on the implementation of the strategy

Regulation of the Bulgarian accounting system and its future perspectives 

Directory of Open Access Journals (Sweden)

Snejana Basheva

2015-11-01

Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

Assessment of DoD Enterprise Resource Planning Business Systems

Science.gov (United States)

2011-02-01

Business Enterprise Priorities ( BEPs ) that represent the functional or core business missions. The FY 2010 ETP was released in December 2009 and...includes six BEPs . The BEPs are Personnel Visibility, Acquisition Visibility, Common Supplier Engagement, Materiel Visibility, Real Property...Accountability, and Financial Visibility. There are performance metrics for each area by BEP , Program, and Initiative via charts for each performance metric

A step-by-step methodology for enterprise interoperability projects

Science.gov (United States)

Chalmeta, Ricardo; Pazos, Verónica

2015-05-01

Enterprise interoperability is one of the key factors for enhancing enterprise competitiveness. Achieving enterprise interoperability is an extremely complex process which involves different technological, human and organisational elements. In this paper we present a framework to help enterprise interoperability. The framework has been developed taking into account the three domains of interoperability: Enterprise Modelling, Architecture and Platform and Ontologies. The main novelty of the framework in comparison to existing ones is that it includes a step-by-step methodology that explains how to carry out an enterprise interoperability project taking into account different interoperability views, like business, process, human resources, technology, knowledge and semantics.

USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

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Leszek Michalczyk

2013-10-01

Full Text Available This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

Enterprise architecture, a blueprint for enterprise logistics rollout

CSIR Research Space (South Africa)

Coetzee, J

2013-08-01

Full Text Available In this paper it is proposed that Enterprise architecture in principle develops the Logistic Support model for systems on System Hierarchical Level 6 and higher. The Enterprise architectural model is a blue print, like the DNA for biological systems...

The science of autonomy: integrating autonomous systems with the ISR enterprise

Science.gov (United States)

Creech, Gregory S.

2013-05-01

Consider a future where joint, unmanned operations are the norm. A fleet of autonomous airborne systems conducts overwatch and surveillance for their land and sea brethren, accurately reporting adversary position and aptly guiding the group of autonomous land and sea warriors into position to conduct a successful takedown. Sounds a bit like science fiction, but reality is just around the corner. The DoD ISR Enterprise has evolved significantly over the past decade and has learned many a harsh lesson along the way. Autonomous system operations supporting the warfighter have also evolved, arguably to a point where integration into the ISR Enterprise is a must, in order to reap the benefits that these highly capable systems possess. Achieving meaningful integration, however, is not without its challenges. The ISR Enterprise, for example, is still plagued with "stovepipe" efforts - sufficiently filling a niche for an immediate customer need, but doing little to service the needs of the greater enterprise. This paper will examine the science of autonomy, the challenges and potential benefits that it brings to the ISR Enterprise and recommendations that will facilitate smooth integration of emerging autonomous systems with the mature suite of traditional manned and unmanned ISR platforms.

Enabling Support of Collaborative Cross-enterprise Business Processes for Legacy ERP Systems

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Gundars Alksnis

2015-04-01

Full Text Available In order to create innovative business products, share knowledge between people and businesses, or increase the control and quality of services, more and more often enterprise business processes involve in collaborations by delegating or providing some pieces of work to other enterprises. Necessity to cooperate in the cross-enterprise setting leads to Collaborative Business Processes (CBPs. The difference between CBPs and Business Processes (BPs is in the decentralized coordination, flexible backward recovery, participants notification about the state, efficient adaptability to changes, presence of multiple information systems, and individual authorization settings. In the paper we consider a specific case of CBPs where multiple collaborating partners use Enterprise Resource Planning (ERP system of the same vendor. The vendor can see (e.g., monitor the changes of data elements, but does not have explicit process awareness in the ERP system to support flow of activities in the cross-enterprise setting. The paper also discusses different settings of cross-enterprise CBP and shows simplified enterprise models behind the vendor possibilities to positively impact collaborative processes. The restrictions of the vendor are implicit information flows in BP, diversity of ERP integrations with third party Information Systems (IS, the lack of mechanisms for monitoring BP instances, backward recovery, user notification about the current state and tasks, and inability to make explicit changes in customers’ ISs.

A new architecture for enterprise information systems.

Science.gov (United States)

Covvey, H D; Stumpf, J J

1999-01-01

Irresistible economic and technical forces are forcing healthcare institutions to develop regionalized services such as consolidated or virtual laboratories. Technical realities, such as the lack of an enabling enterprise-level information technology (IT) integration infrastructure, the existence of legacy systems, and non-existent or embryonic enterprise-level IT services organizations, are delaying or frustrating the achievement of the desired configuration of shared services. On attempting to address this matter, we discover that the state-of-the-art in integration technology is not wholly adequate, and itself becomes a barrier to the full realization of shared healthcare services. In this paper we report new work from the field of Co-operative Information Systems that proposes a new architecture of systems that are intrinsically cooperation-enabled, and we extend this architecture to both the regional and national scales.

Tax Support of Small Enterprises Activity in Ukraine

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Pronoza Pavlo V

2015-03-01

Full Text Available The purpose of the article is to evaluate the importance of small enterprises for the economic development of Ukraine and determine priorities of their stimulation. The analysis of quantitative indicators of small businesses and their comparison with the average level of all enterprises in Ukraine as a whole allowed evaluating their importance in the development of the country. There has been identified a special role of small enterprises in Ukraine’s economy and confirmed the expediency of using tax regulation instruments aimed at their development. There was identified an insufficient efficiency level of tax regulation of small businesses in Ukraine due to using a simplified system of taxation, accounting and reporting. The basic tools used in the framework of tax regulation of small enterprises activities in international practice have been determined. Additional analysis of performance of small enterprises by types of economic activity on the basis of an integrated assessment permitted to identify priorities of using tax regulation instruments in Ukraine.

The emergence of enterprise systems management: a challenge to the IS curriculum

DEFF Research Database (Denmark)

Møller, Charles; Kræmmergaard, Pernille; Rikhardsson, Pall M.

2006-01-01

This paper proposes four cornerstones of a future Information Systems (IS) curriculum. It analyses the challenges of the IS curriculum based on the development of enterprise systems, and further argues that the practice and the research into enterprise systems have progressed to a new stage...... resulting in the emergence of Enterprise Systems Management (ESM). ESM calls for new competences and consequently represents new challenges to the IS curriculum. The paper outlines potential teaching issues and discusses the impact on the IS curriculum. Finally the paper suggests ways of approaching...

Enterprise Android programming Android database applications for the enterprise

CERN Document Server

Mednieks, Zigurd; Dornin, Laird; Pan, Zane

2013-01-01

The definitive guide to building data-driven Android applications for enterprise systems Android devices represent a rapidly growing share of the mobile device market. With the release of Android 4, they are moving beyond consumer applications into corporate/enterprise use. Developers who want to start building data-driven Android applications that integrate with enterprise systems will learn how with this book. In the tradition of Wrox Professional guides, it thoroughly covers sharing and displaying data, transmitting data to enterprise applications, and much more. Shows Android developers w

Enterprise Digital Asset Management System Pilot: Lessons Learned

Directory of Open Access Journals (Sweden)

Yong-Mi Kim

2007-12-01

Full Text Available Enterprise digital asset management (DAM systems are beginning to be explored in higher education, but little information about their implementation issues is available. This article describes the University of Michigan’s investigation of managing and retrieving rich media assets in an enterprise DAM system. It includes the background of the pilot project and descriptions of its infrastructure and metadata schema. Two case studies are summarized—one in healthcare education, and one in teacher education and research. Experiences with five significant issues are summarized: privacy, intellectual ownership, digital rights management, uncataloged materials backlog, and user interface and integration with other systems.

The Emergence of Enterprise Systems Management - A Challenge to the IS Curriculum

DEFF Research Database (Denmark)

Møller, Charles; Kræmmergaard, Pernille; Rikhardsson, Pall M.

This paper proposes four cornerstones of a future Information Systems curriculum. It analyzes the challenges of the IS curriculum based on the development of enterprise systems, and further argues that the practice and the research into enterprise systems have progressed to a new stage resulting ...

Assessment and management of building enterprise development potential

Directory of Open Access Journals (Sweden)

Елена Игоревна Угодникова

2015-11-01

Full Text Available The article is devoted to the development of the generalized integrated criterion of the evaluation of building enterprise development potential. The developed indicator is based on the potential structuring, accounting weighting factors of each structural elements and the possibility of building enterprise capital raising. The algorithm of the potential evaluation and the scheme of the management of building enterprise development potential with accounting future possibilities and hidden resources of business entities are proposed

The Development of System for Management of Enterprise: Diagnostic and Anticipative Approaches

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Pawlowski Grzegorz

2017-03-01

Full Text Available The article is aimed at formation of theoretical and methodical foundations for development of a system for management of enterprise in line with the diagnostic and anticipative approaches. It has been determined that the diagnostic approach is based on the process of identification, analysis and assessment of the enterprise’s status (subject to restrictions on access to information resources to address the problematic moments and weaknesses of enterprise and/or use chances of functioning modalities and strong positions of enterprise to ensure its development and forming a perspective. At the same time, it has been determined that the anticipative approach is directed to an early warning and response to financial crisis, signaling to directors of enterprises on hazards, risks, and additional chances to increase efficiency and effectiveness of financial-economic activity by means of continuous monitoring of changes, arising in the environment of functioning. Prospect for further research will be developing a diagnostic system, taking into consideration the diagnostics in the enterprise’s management system and the theoretical-methodological foundations for development of system for management of enterprise.

Financial capital appraisal in the system of industrial enterprise development management

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Akhtyamov M.K.

2017-01-01

Full Text Available The paper studies an objective appraisal of financial capital value in industrial enterprise development management. The authors draw attention to a limited scope of work in the area of financial management under application of a traditional approach to appraisal of enterprise financial capital value and describe a new advanced approach to this problem solving. The paper focuses on reformation of balance sheet statement, in which economic benefit and reserves of financial capital are included by the authors; the author’s methodology for appraisal of financial capital value and its application sphere are denoted. In accordance with a case study, we confirm possibility of more accurate appraisal of enterprise investment opportunities by taking into account economic benefit from reserve of liquidity and borrowing capacity, which increases financial capital value. The practical approval results affirm that application of proprietary methodology for appraisal of financial capital and its elements has practical utility in solving problems of determination of required amount of attracted foreign investments and problems of determination of fair value of company take of an external investor, which are aimed at minimizing risks of corporate ownership dissemination and improving managerial efficiency of an industrial enterprise.

MODELING AND STRUCTURING OF ENTERPRISE MANAGEMENT SYSTEM RESORT SPHERE BASED ON ELEMENTS OF NEURAL NETWORK THEORY: THE METHODOLOGICAL BASIS

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Rena R. Timirualeeva

2015-01-01

Full Text Available The article describes the methodology of modeling andstructuring of business networks theory. Accounting ofenvironmental factors mega-, macro- and mesolevels, theinternal state of the managed system and the error management command execution by control system implemented inthis. The proposed methodology can improve the quality of enterprise management of resort complex through a moreflexible response to changes in the parameters of the internaland external environments.

Methodological Approaches to Designing Integrated Systems of Management of Food Service Enterprises

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Yatsun Leonid M.

2016-02-01

Full Text Available The article presents materials of studying the processes of designing functions and structures of management of food service enterprises by criteria of composition of the enterprise objectives, their participation in the integration process of production, sales and organization of consumption of food products and services. There have been defined a qualimetric estimation of parameters for enterprises of different size by types of tasks — manufacture of products, marketing activities, customer service, personnel management, etc. Balance schemes of the production and economic system of enterprises regarding cost components and output of food products and services have been developed. The integrated approaches to designing management systems of food service enterprises on the basis of coordination of parameters of the target, linear, functional and resource subsystems have been proposed.

PACS/information systems interoperability using Enterprise Communication Framework.

Science.gov (United States)

alSafadi, Y; Lord, W P; Mankovich, N J

1998-06-01

Interoperability among healthcare applications goes beyond connectivity to allow components to exchange structured information and work together in a predictable, coordinated fashion. To facilitate building an interoperability infrastructure, an Enterprise Communication Framework (ECF) was developed by the members of the Andover Working Group for Healthcare Interoperability (AWG-OHI). The ECF consists of four models: 1) Use Case Model, 2) Domain Information Model (DIM), 3) Interaction Model, and 4) Message Model. To realize this framework, a software component called the Enterprise Communicator (EC) is used. In this paper, we will demonstrate the use of the framework in interoperating a picture archiving and communication system (PACS) with a radiology information system (RIS).

Enterprise Architecture as a Way of Synchronizing Enterprise Resource Planning Systems and Business Processes

DEFF Research Database (Denmark)

Johansson, Björn; Holst, Philip; Henningsson, Stefan

2009-01-01

A major question for contemporary organizations is how to support business processes with ICT. One way to do so is by the adoption of a standardized software package such as enterprise resource planning (ERP) systems. However, this demands that either the system is adjusted to existing business...... processes or that the business processes are adjusted to the system’s inherited processes, often described as an alignment problem. This paper suggests that instead of alignment, organization-technology synchronization would be better, since an organization’s business processes as well as the technology...... used is continuously evolving. The question is then how synchronization could be achieved and if any tools exists that could support this. Our suggestion is that enterprise architecture (EA) could be seen as a tool to increase organizationtechnology synchronization. We investigated a role based...

The Development Potential in the System of Potentials of an Industrial Enterprise

Directory of Open Access Journals (Sweden)

Shpak Sergiy O.

2018-03-01

Full Text Available The aim of the article is to clarify the content and formulate a methodologically rigorous definition of the concept of enterprise development as a key category of management theory for restructuring industrial enterprises that provides the basis for a constructive definition of the concept of development potential and its place in the system of enterprise potentials. It is substantiated that the interpretation of the concept of enterprise development that is consistent with the philosophical concept of development should accumulate the concepts of competitiveness of an enterprise, as the ability to generate an acceptable profit on a long-term basis; the potential of an enterprise, as the ability to perform its basic activity characterizing the cumulative result of such activity, its marginal opportunities; the role of the structure of the enterprise as a system in the formation of its ultimate capabilities (potentials. It is shown that these requirements are met by the definition of the development process as a process of a purposeful transfer of the enterprise to a qualitatively new state described by broader opportunities for generating profits under the forecast conditions. At the same time, the structural adaptation of the enterprise to the new operating conditions is a tool for realizing the development process, which indicates the equivalence of the concepts of structural adaptability of an enterprise and its development potential. It is substantiated that the competitiveness of an enterprise is determined by its economic potential and development potential, which form the highest level of the hierarchy of potentials, the construction of which is possible in the course of decomposition of these potentials into their components according to the type of activity of the enterprise.

ERP II: a conceptual framework for next-generation enterprise systems?

DEFF Research Database (Denmark)

Møller, Charles

2005-01-01

proposes a conceptual framework for extended enterprise resource planning (ERP II). The aim of this model is to compile present ES concepts into a comprehensive outline of ERP II, thus composing a generic map and taxonomy for corporate-wide enterprise systems. Research limitations/implications - The paper...

Exploration of nuclear power enterprise 'STAR' management performance evaluation system

International Nuclear Information System (INIS)

Wang Sen

2005-01-01

From the angle of nuclear power enterprise safety culture, this essay breaks the connotations of the safety culture down to nine aspects (target management, safety management, quality management, housekeeping, cost control, authorization management, teamwork, communication and continued improvement), with each aspect divided into five levels of star class according to its own characteristics. A comparison is made between the actualities of the enterprise and star management performance evaluation system to find out the gap and identify ways of continued improvement to elevate the enterprise management level, thereby developing a standard system of conducting qualitative and quantitative evaluation to the management process. Apart from its evaluation function, this system provides a guideline on the work orientation, method, and steps to elevate work level and capability for the managers performing specific management actions. It is also a system of measuring and evaluating the executive force of the company's management and its employees. (author)

On domain modelling of the service system with its application to enterprise information systems

Science.gov (United States)

Wang, J. W.; Wang, H. F.; Ding, J. L.; Furuta, K.; Kanno, T.; Ip, W. H.; Zhang, W. J.

2016-01-01

Information systems are a kind of service systems and they are throughout every element of a modern industrial and business system, much like blood in our body. Types of information systems are heterogeneous because of extreme uncertainty in changes in modern industrial and business systems. To effectively manage information systems, modelling of the work domain (or domain) of information systems is necessary. In this paper, a domain modelling framework for the service system is proposed and its application to the enterprise information system is outlined. The framework is defined based on application of a general domain modelling tool called function-context-behaviour-principle-state-structure (FCBPSS). The FCBPSS is based on a set of core concepts, namely: function, context, behaviour, principle, state and structure and system decomposition. Different from many other applications of FCBPSS in systems engineering, the FCBPSS is applied to both infrastructure and substance systems, which is novel and effective to modelling of service systems including enterprise information systems. It is to be noted that domain modelling of systems (e.g. enterprise information systems) is a key to integration of heterogeneous systems and to coping with unanticipated situations facing to systems.

The Role of System Thinking Development and Experiential Learning on Enterprise Transformation

Science.gov (United States)

Lopez, Gabriel

The recent economic downturn has had global repercussions in all businesses alike. Competition is fierce and a survival of the fittest model is always present; fast delivery times and innovative designs ultimately translate into the enterprises' bottom line. In such market conditions, enterprises have to find ways to develop and train their workforce in a manner that enhances the innovative capabilities of the enterprise. Additionally, if companies are to stay competitive, they have to ensure critical skills in their workforce are transferred from generation to generation. This study builds on recent research on system-thinking development via experiential learning methodologies. First, a conceptual framework model was developed. This conceptual model captures a methodology to construct a system-thinking apprenticeship program suitable for system engineers. Secondly, a survey of system engineering professionals was conducted in order to assess and refine the proposed conceptual model. This dissertation captures the findings of the conceptual model and the implications of the study for enterprises and for system engineering organizations.

Enterprise Potential: Essence, Classification and Types

Directory of Open Access Journals (Sweden)

Turylo Anatolii M.

2014-02-01

Full Text Available The article considers existing approaches to classification of the enterprise potential as an economic notion. It offers own vision of classification of enterprise potential, which meets modern tendencies of enterprise development. Classification ensures a possibility of a wider description and assessment of enterprise potential and also allows identification of its most significant characteristics. Classification of the enterprise potential is developed by different criteria: by functions, by resource support, by ability to adapt, by the level of detection, by the spectrum of taking into account possibilities, by the period of coverage of possibilities and by the level of use. Analysis of components of the enterprise potential allows obtaining a complete and trustworthy assessment of the state of an enterprise. Adaptation potential of an enterprise is based on principles systemacy and dynamism, it characterises possibilities of adjustment of an enterprise to external and internal economic conditions.

MARKETING ASPECTS IN STRATEGIC MANAGEMENT ACCOUNTING

OpenAIRE

Dario Dunkovic; Durdica Juric; Tereza Nikolic

2010-01-01

Strategic management accounting has an important role to play in providing information about the major sources of competitive advantage of an enterprise. In increasingly dynamic environments the provision of strategically relevant information is of paramount importance for the formulation and execution of business strategies. Management control systems together with traditional management accounting represent a starting point for the development of modern management accounting concepts. There...

Accounting engineering for sustainable development

Directory of Open Access Journals (Sweden)

Sidornya A.

2017-01-01

Full Text Available The article deals with the sustainable development of industrial enterprises in Russia, accounting for sustainable industrial growth of the national economy, tools of accounting engineering aimed at creating an information basis of transformation the Russian economic model to knowledge based economy. The proposed mechanism of ownership control of industrial enterprises in the context of long-term planning of the national economy. Theoretical bases of accounting engineering, its tools are defined. A brief review of the literature on the problem of accounting engineering is provided. A practical example of the application of the accounting engineering logic for the industrial enterprise is reviewed. It describes the research results obtained during the last 25 years of Russian scientific school of accounting engineering. Conclusions and recommendations on the use of accounting engineering to sustainable development of the Russian economy are formulated.

Results of Diagnostics as the Basis of Development of the System of Engineering Enterprise Marketing

Directory of Open Access Journals (Sweden)

Koiuda Vira O.

2014-03-01

Full Text Available The article considers actualisation of diagnostics of the marketing system (MS of an engineering enterprise as the most important sub-system of the enterprise and priority of use of the results of this diagnostics for improvement of development of MS and economic subject in general. It identifies main elements of results of assessment of MS of an engineering enterprise for building a model of its development as an enterprise component in the market competitive environment. It characterises components of analysis of the results: enterprise MS assessment by selected objects of assessment (product, price, sales, promotion, and organisational structure of the marketing system; generalised assessment of MS; detection of influence of latent factors upon the marketing activity; and modelling stable functioning and development of engineering enterprise MS. Quality of these results significantly depends on information provision of the engineering enterprise MS and is a basis for development of a set of measures for increasing efficiency of functioning of the system at the enterprise under conditions of activation of its marketing activity.

Enterprise System Implementations: Lessons from the Trenches.

Science.gov (United States)

McCredie, Jack; Updegrove, Dan

1999-01-01

Offers 20 practical guidelines for colleges and universities embarking on large-scale administrative software initiatives or enterprise resource planning systems. Guidelines are based on the extensive experience of the authors and a series of panel discussions at 1999 professional meetings. (DB)

THE FINANCIAL LIQUIDITY OF THE FOOD INDUSTRY ENTERPRISES IN POLAND IN THE SYSTEM SIZE OF ENTERPRISES

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Anna Bieniasz

2013-12-01

Full Text Available The article presents the diversification of financial liquidity of food industry enterprises in Poland in 2009-2011 and indicates the main factors shaping liquidity. The study used unpublished data of Central Statistical Office, allowing for the analysis of liquidity in the system classes the food industry and the system enterprise size (small, medium, large. The analyses show, that the food industry in Poland in 2009-2011, regardless of their size and adopted ratios, have the ability to regulate the current liabilities, but kept at a low level. Analysis of the factors influencing liquidity showed, that the primary importance was turnover ratio of current liabilities, as well as ratio of financing of income through equity.

Decision Support System and Customer Relationship Management as Components of the Cybernetic System Enterprise

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Ruxandra MISDOLEA

2010-01-01

Full Text Available This study analyzes the role played by the information system and its component, the software system, in a larger system - the Enterprise. In this context, the paper focuses on the structure of Decision Support System and Customer Relationship Management and their benefits in the functioning of the global system, by examining the conditions of implementation of these tools in the organization. We will show that used independently these tools offer reduced services, but when interconnected, they become a very powerful tool for command and control. Viability, evolution and autonomy requested by users for their information system are obtained more easily by a systemic-cybernetic approach to the Enterprise.

The Theoretical Aspects of Controlling of Marketing in Enterprise

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Liakh Inna S.

2017-07-01

Full Text Available The article is aimed at generalizing the theoretical provisions on controlling of marketing in enterprise: to clarify the place of controlling of marketing within the management system, constituents, goals, tasks, and functions. The controlling of marketing was considered in terms of concepts such as management of enterprise, management of marketing, operative management of marketing, controlling, strategic and operational controlling of marketing, and operative management of marketing costs. The constituents and tools of controlling of marketing at the strategic and the operational levels have been defined. The definition of operative controlling of marketing has been revised, which emphasizes managerial decision-making about marketing costs, taking account of current situation and optimality of such costs as to purposes of enterprise. A systematic approach to studying this issue provides a holistic view of controlling of marketing within the enterprise management system. A study on the theoretical aspects of controlling of marketing as a modern management concept will make it possible to approach the issue of decision-making on marketing activity in a holistic manner.

Analysis on the Relationship between Green Accounting and Green Design for Enterprises

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Jui-Che Tu

2015-05-01

Full Text Available Green design is advocated and developed in response to the increasingly deteriorating global environment, but its implementation is only based on the morality of the entrepreneurs, without economic incentive and legal restraint. As a result, green design has not been widely adopted. In recent years, the European countries, the U.S., Japan, the UN and Taiwan have successively promoted environmental accounting guidelines and required enterprises to disclose environmental improvement information, so as to improve the environment through production that will unavoidably impact product manufacturing. How product design should respond to this trend is a concern of this study. This study adopted the KJ (Kawakita Jiro method and the meta-research method to analyze the influence factors. Then, it was discussed whether green design is feasible. The results showed that the requirements of green accounting include: expanding corporate social responsibility, production cannot be exempted from environmental protection, the manufacturing of clean products can generate pollution, the external production cost should be internalized, the redesign to improve the product production process and packaging, reducing resource waste and implementing the (Reduce, Recycle, Reuse 3R policy, lifecycle assessment for all assessments and developing environmentally-friendly products, which can be solved with green design.

The hotel enterprise: a business system of project business on the tourism business market

OpenAIRE

Berc Radisic, Branka; Basan, Lorena

2007-01-01

As a business system, an enterprise represents a complex, dynamic, stochastic, open and organisational system. Certain specific features of a hotel enterprise as a business system of project business result from the activity it performs and from project-based business and development management. As an enterprise based on project business, its distinguishing features include the interconnectedness of business subsystems and the overlapping a hotel enterprise’s business function.

Integration of the enterprise electronic health record and anesthesia information management systems.

Science.gov (United States)

Springman, Scott R

2011-09-01

Fewer than 5% of anesthesia departments use an electronic medical record (EMR) that is anesthesia specific. Many anesthesia information management systems (AIMS) have been developed with a focus only on the unique needs of anesthesia providers, without being fully integrated into other electronic health record components of the entire enterprise medical system. To understand why anesthesia providers should embrace health information technology (HIT) on a health system-wide basis, this article reviews recent HIT history and reviews HIT concepts. The author explores current developments in efforts to expand enterprise HIT, and the pros and cons of full enterprise integration with an AIMS. Copyright © 2011 Elsevier Inc. All rights reserved.

Logistics costs of the enterprise

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Andrea Rosová

2007-06-01

Full Text Available The article describe a problem of specification and systematization of enterprise’s logistics costs. With in a growing division of labour, also logistics costs increase their part in enterprises total costs.Almost all decisions about products and production in general, influence logistics processes even logistics costs and performances.In present is not clear enough, which of the cost-particles are relevant fot logistics costs, because some of logistics cost-particles accounts within overhead are charged together with costs of other sorts.Substantive step in the process of the monitoring and evidence of logistics costs is definition of this, that costs of enterprise´s processes will be inclusive in logistics costs and determining points of contact with the others departments (acquisition, production, sale etc.. After the specification of meditation processes, there is a need to choose applicable parameters for the expression of logistics performances. Besides logistics costs is needed to know logistics performances equivalent herewith at a cost of, therefore from the control side have for enterprise bigger value indices expressive correlation costs and performances(e.g. share of logistics unit costs performance.At the proposal and evidence of logistics costs and performances is needed consistently entertain an individual conditions of enterprise. Because the area of processes included strongly affects the size of account logistics costs and its share part in total costs of enterprise. Logistics costs are flow line between economy and logistics of the enterprise.

INFORMATION SYSTEM OF ENTERPRISE SUPPLY CHAIN MANAGEMENT

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I. V. Shatokhin

2016-01-01

Full Text Available The supply chain management method for manufacture scheduling and planning basedon APS-algorithm is offered. It . Logistics solutions and inventory management problems are discussed. The structure of automated control system of enterprise is designed and its tasks are described.

Principles of accounting in the information space of foreign economic activity management

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V.Yu. Gordopolov

2018-04-01

Full Text Available The article presents scientific results confirming the influence of the external environment on the need for revision of accounting principles in accordance with the characteristics of economic activity. A model of the relationship between the management system and the subsystem of accounting of the subject of foreign economic activity was developed. The study substantiates the approach to the formation of information in accounting, which indirectly depends on how the system of management of foreign economic activity at the enterprise is constructed. The influence of accounting information support on creation of the communication space of the system of management of foreign economic activity is determined. The directions of transformation of accounting principles of foreign economic operations in the context of the influence of the management system of foreign economic activity of the enterprise are presented. The article presents the proposed changes in the part of the transformation of accounting principles of foreign economic activity.

The Stress Management in the Enterprise Management System

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Kuzmin Oleh Ye.

2017-05-01

Full Text Available The article systematizes the classification of the type of management by a number of attributes: horizon of ambition, priority style of interaction between management and managed systems, level of centralization, orientation, consideration of environmental impact, contents, type of activity, and response to deviation. Within terms of the attribute of response to deviations, place of the stress management is allocated near to the harmonic and the risk management. It has been substantiated that the stress management is the enterprise management system aimed at overcoming unwanted deviations that are significant, extreme, and have a significant negative impact on the operation of enterprise. In the structure of the stress management, the following integral components have been allocated and characterized: crisis, adaptive, reactive, fears, and anticipative.

The Budgeting as an Instrument of the Financial Planning System of Industrial Enterprises

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Fedorenko Iryna A.

2018-02-01

Full Text Available The article is concerned with generalization of conceptual aspects of budgeting at industrial enterprise. The existing approaches of researchers to the essence of the concept of «budgeting» have been systematized. The subject, object, purpose, tasks, principles, and functions of the budgeting process have been defined. As a result of the research, the budgeting system and the stages of budgetary planning at the industrial enterprise have been structured in detail. The role and possibilities of budgeting for effective management of financial and economic activity of industrial enterprises have been clarified. Also the negative features of budgeting are described, which can affect the efficiency of its implementation in the practice of industrial enterprises. Directions for improvement of budgeting system at industrial enterprises have been defined.

Diagnosis of the State of Socio-Psychological Climate at the Enterprise

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Ruslan Skrynkovskyy

2018-02-01

Full Text Available The purpose of the article is to analyze the theoretical positions and develop practical recommendations for improving the diagnosis of the state of the socio-psychological climate in the enterprise. The structure of the socio-psychological climate is presented through the prism of relations, the objectivity of the state and existing communications. It was established that the purpose of diagnostics of socio-psychological climate at the enterprise is to increase the efficiency and potency of the personnel through the prevention of labor conflicts, to increase team cohesion and support the main elements of corporate culture of the enterprise. It was determined that the dominants (components of the socio-psychological climate through the prism of relations and communications in the system "employee – collective – enterprise" are: 1 the dominant work of the personality; 2 the dominant work of the team; 3 the dominant work of the enterprise. The prospect of further research in this area is the improvement of the system of partial diagnostic purposes of the diagnosis of the activity (economic diagnostics of the enterprise, taking into account the presented research results.

Analysis of the Finance and Accounting Management in Enterprise%浅析对事业单位财务会计的管理

Institute of Scientific and Technical Information of China (English)

刘艳云

2011-01-01

随着市场经济的发展,我国现行事业单位财务会计管理出现了许多与现行事业单位会计业务不相适应的地方,因此事业单位应该不断调整会计处理原则和方法,使之与不断发展的经济业务相适应.本文就事业单位财务会计管理现状及存在的问题进行了深入的剖析,并就如何加强事业单位财务会计管理提出了可行性的意见和建议.%With the development of market economy, there have been many incompatible things between financial and accounting management and accounting business in our country, therefore the enterprise should constantly adjust accounting principles and methods to expand economy business. This paper analyzed status and existing problems of financial accounting management in enterprise, and come up with feasible advice and suggestions on how to strengthen the financial and accounting management.

Inquiry and Enterprise Transformation

Science.gov (United States)

Bonney, Dean J.

What really constitutes an Enterprise from an Enterprise Systems Engineering perspective? My effort to create a workable definition follows: An Enterprise is a complex system of community, individual, and semiotic systems defined by the way its authentic relationships are constructed and dependent on the ways the parties to these relationships bind to one another. The imprint of an Enterprise is projected through its spatial identity, an identity that builds and maintains its currency through the positive images and authentic relationships it embraces.

Business Benefits from Enterprise Systems Implementation in Small and Medium-sized Enterprises

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Sanjay Mathrani

2009-08-01

Full Text Available The market for enterprise systems (ESs continues to grow as business becomes increasingly global and competitive. Increasingly, the market focus for ES vendors is on small businesses. The purpose of this study is to provide a unique ES vendor/consultant perspective on (a the business benefits small and medium-sized enterprises (SMEs expect from their ES investment and (b to examine current practices of ES implementation in SMEs through a conceptual framework that considers the organisational, process and strategic context of the implementation. This study does so with interview data collected from ES vendors, ES consultants and IT research firms, who are the key players in the New Zealand ES industry. A distinctive contribution of this research is the vendor/consultant perspective as the unit of analysis, rather than the SME perspective commonly used in similar research. The vendor/consultant perspective offers a comprehensive viewpoint that extends across numerous SMEs in a variety of industries. Findings from interviews with these professionals indicate that although many ES implementations are several years old now, SMEs have only recently started tracking benefits through analytical processes in expectation to realise business value from their ES investment. The results also identify how ES implementation practices are adapting to be more suitable to the SME sector, an important market for ES vendors given the saturation of the large enterprise market for ES implementation.

The factors in the development of marketing potential of trading enterprises

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Bubenets Iryna

2016-03-01

Full Text Available The purpose of this article is the selection and systematization of the influence factors the formation and development of marketing potential of trading enterprises. Currently, when enterprises have experienced an acute shortage of financial resources the value of the marketing potential of the enterprise increases. Since the marketing potential is determined by the possibility of using their own marketing resources, taking into account external and internal factors, their concretization and systematization for increasing the total effective functioning of the economic subsystems of the enterprise are now becoming ever more relevant. Taking into consideration the content of the main functions of business enterprises the author distinguishes the following groups of factors of formation and development of marketing potential of an enterprise: external (external development resources and market opportunities, external marketing environment; internal (internal marketing environment marketing reflects the tangible and intangible resources and capabilities internal development of commercial enterprise. The author has researched and identified the factors-activators of marketing potential of the trading enterprises, which influence greatly on the current and future state of the management system of the marketing potential of the enterprise and help define the desired strategy for the development of marketing potential.

Enterprise Systems Outsourcing “Behind the Curtain”

DEFF Research Database (Denmark)

Svejvig, Per; Pries-Heje, Jan

2012-01-01

Outsourcing is now a feasible means for enterprise systems (ES) cost savings, but does however increase the complexity of coordination substantially when many organizations are involved. We set out to study ES outsourcing in a large Scandinavian high-tech organization, SCANDI, a case setting with...

ENTERPRISE RESTRUCTURING AIM AND TYPES

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S. P. Baranenko

2011-01-01

Full Text Available Enterprise restructuring is aimed at adapting it to market conditions and improving its competitiveness through selection of most effective model of using material, technical, technological, organizational, commercial, economical, financial, tax-related and other resources with due account of the demand. Restructuring classification signs and types as well as restructuring aims specific for industrial enterprises are provided for.

A Framework for a Decision Support System in a Hierarchical Extended Enterprise Decision Context

Science.gov (United States)

Boza, Andrés; Ortiz, Angel; Vicens, Eduardo; Poler, Raul

Decision Support System (DSS) tools provide useful information to decision makers. In an Extended Enterprise, a new goal, changes in the current objectives or small changes in the extended enterprise configuration produce a necessary adjustment in its decision system. A DSS in this context must be flexible and agile to make suitable an easy and quickly adaptation to this new context. This paper proposes to extend the Hierarchical Production Planning (HPP) structure to an Extended Enterprise decision making context. In this way, a framework for DSS in Extended Enterprise context is defined using components of HPP. Interoperability details have been reviewed to identify the impact in this framework. The proposed framework allows overcoming some interoperability barriers, identifying and organizing components for a DSS in Extended Enterprise context, and working in the definition of an architecture to be used in the design process of a flexible DSS in Extended Enterprise context which can reuse components for futures Extended Enterprise configurations.

Algebra for Enterprise Ontology: towards analysis and synthesis of enterprise models

Science.gov (United States)

Suga, Tetsuya; Iijima, Junichi

2018-03-01

Enterprise modeling methodologies have made enterprises more likely to be the object of systems engineering rather than craftsmanship. However, the current state of research in enterprise modeling methodologies lacks investigations of the mathematical background embedded in these methodologies. Abstract algebra, a broad subfield of mathematics, and the study of algebraic structures may provide interesting implications in both theory and practice. Therefore, this research gives an empirical challenge to establish an algebraic structure for one aspect model proposed in Design & Engineering Methodology for Organizations (DEMO), which is a major enterprise modeling methodology in the spotlight as a modeling principle to capture the skeleton of enterprises for developing enterprise information systems. The results show that the aspect model behaves well in the sense of algebraic operations and indeed constructs a Boolean algebra. This article also discusses comparisons with other modeling languages and suggests future work.

Enterprise Systems and Technology, Proceedings of the 2nd International Workshop on Enterprise Systems and Technology - I-WEST 2008

NARCIS (Netherlands)

Cordeiro, J.; van Sinderen, Marten J.; Shishkov, Boris

This volume contains the proceedings of the Second International Workshop on Enterprise Systems and Technology (I-WEST 2008), held on May 23 in Enschede, The Netherlands. The I-WEST workshop is a scientific event of IICREST, the Interdisciplinary Institute for Collaboration and Research on

Diagnostic and interactive systems of strategic risk indicators of management accounting in innovation activities

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V.M. Ivankov

2017-03-01

Full Text Available The article deals with the investigation of main trends of the development of innovative activity in Ukraine during last years. It is determined that the quantity of innovatively active Ukrainian enterprises is growing, and this trend continues existing. The statistic indicators of innovative activity of industrial enterprises for 2014-2015 years are investigated. It is determined that the world market of technologies remains the engine of economic growth in modern economic conditions. It is proved, that the reliable information provision of needs in management of innovative processes requires argumentation of new accounting technologies that must consider risk nature of innovations and main trends of the development of instruments of the strategic management accounting. The characteristics of diagnostic and interactive systems of indicators are investigated and it is identified that both systems are interactive and may function simultaneously for control of realization of chosen strategy (diagnostic system and for testing of non-standard situations in conditions of uncertainty and risk (interactive system. It is identified, that the peculiarity of interactive systems is still the adaptation of one or two indicators of diagnostic systems by means of focusing on influence of uncertainty and risk on the results of realization of strategic goals or on the indicators of risk-result. Taking into consideration the risk nature of innovative activity, the author investigates the approaches upon the possible usage of instruments of risk-management in the concepts of management accounting, namely balanced scorecard. It is identified that the modern approach provides the inspection of strategic goals realization as the chances, and the risks as factors, that inhibit their achievement. This allows determining the influence of all the identified risks on deviations from the target (normative values of strategic indicators, which are the expression of a

An Enterprise System and a Business Simulation Provide Many Opportunities for Interdisciplinary Teaching

Science.gov (United States)

Kreie, Jennifer; Shannon, James; Mora-Monge, Carlo A.

2011-01-01

Enterprise systems provide companies with centralized data management, business process support and integrated data flow between functional areas. Thanks to academic alliances offered by companies such as SAP, Oracle, Microsoft and others, universities can also take advantage of the integrated features of enterprise system to give business…

The Influence Of Costs Accounting And Professional Accountant On The Training Of Sales Price Of Micro And Small Enterprises In Porto Velho City

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César Licório

2016-06-01

Full Text Available The aim of this paper is to identify the contribution of cost accounting and professional accountant, as a competitive advantage in the formation of the selling price of micro and small enterprises in Porto Velho city. The methodology used for the preparation of this work was a survey, of course, literature, descriptive and qualitative, as well as a field study using questionnaire. Starting from the following problem: in a globalized economy, with such aggressive pricing, which the importance of cost accounting and the advice of a professional accountant in the formation of the selling price? This research is justified in the increasingly competitive market, such as the Old Port, where any detail can bring a great advantage in the bottom line. The main results identified show that the vast majority of micro and small entrepreneurs of Porto Velho do not use cost accounting, nor the aid of a counter, a qualified professional with the necessary techniques to support the formation of their prices so they do not incur errors that bring you losses also do not use the advantage of the information that the cost accounting features for decision making. In a globalized economy, specifically in a growing market as the Porto Velho any detail can make the difference between success and failure of a micro and small business, cost accounting becomes an increasingly necessary tool, and it is undeniable the contribution that the counter as specialized professional can bring to the manager has grounds to form their prices, deciding marketing strategies, and control costs.

Performance Monitoring Enterprise Applications with the BlackBird System

Science.gov (United States)

Germano, João P.; da Silva, Alberto Rodrigues; Silva, Fernando M.

This work describes the BlackBird system, which is an analysis and monitoring service for data-intensive enterprise applications, without restrictions on the targeted architecture or employed technologies. A case study is presented for the monitoring of Billing applications from Vodafone Portugal. Monitoring systems are an essential tool for the effective management of Enterprise Applications and the attainment of the demanding service level agreements imposed to these applications. However, due to the increasing complexity and diversity of these applications, adequate monitoring systems are rarely available. The BlackBird monitoring system is able to interact with these applications through different technologies employed by the Monitored Application, and is able to produce Metrics regarding the application service level goals. The BlackBird system can be specified using a set of pre-defined Configuration Objects, allowing it to be extensible and adaptable for applications with different architectures.

Elementwise Business Diagnosis of Enterprise Activity

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Skrynkovskyy Ruslan M.

2016-02-01

Full Text Available The article presents methodological and indicator apparatus for elementwise business diagnosis of enterprise activity directed at achieving such elementwise diagnostic objectives: diagnosis of return on assets; diagnosis of return on equity capital; diagnosis of production profitability; diagnosis of gross profit margin of product sales; diagnosis of operating margin of product sales; diagnosis of net margin of product sales; diagnosis of absolute liquidity; diagnosis of instant liquidity; diagnosis of overall liquidity; diagnosis of coverage; diagnosis of financial independence; diagnosis of equity capital maneuverability; diagnosis of financial leverage; diagnosis of the long-term investment structure; diagnosis of accounts payable turnover; diagnosis of the accounts payable repayment period, diagnosis of receivables turnover; diagnosis of receivables repayment period; diagnosis of assets turnover; diagnosis of inventories turnover; diagnosis of the inventories turnover period; diagnosis of equity capital turnover; diagnosis of fixed assets turnover (return on assets; diagnosis of capital coefficient; diagnosis of the ratio of output value to the materials cost; diagnosis of material consumption; diagnosis of the total production cost; diagnosis of enterprise market share; diagnosis of fixed assets wear; diagnosis of fixed assets renewal; diagnosis of fixed assets retirement; performance diagnosis; diagnosis of labor intensity, diagnosis of the capital-labour ratio; diagnosis of efficiency; diagnosis of conducting the business; diagnosis of business relations; diagnosis of administrative-legal relations; diagnosis of knowledge management. The elementwise diagnostic objectives of the enterprise system of diagnostic objectives are aimed at a narrow highly detailed diagnostics of individual indicators of the enterprise activity, i.e. the evaluation of specific analytical indicators,monitoring (research of their dynamics, comparison of the planned

Domain-specific languages for enterprise systems

DEFF Research Database (Denmark)

Andersen, Jesper; Bahr, Patrick; Henglein, Fritz

2014-01-01

The process-oriented event-driven transaction systems (POETS) architecture introduced by Henglein et al. is a novel software architecture for enterprise resource planning (ERP) systems. POETS employs a pragmatic separation between (i) transactional data, that is, what has happened; (ii) reports...... auditability; and support for referable data that may evolve over time, also while retaining full auditability as well as referential integrity. Besides the revised architecture, we present the DSLs used to specify data definitions, reports, and contracts respectively. Finally, we illustrate a use case...

THE FORMATION OF THE RISK MANAGEMENT SYSTEMS OF THE ENTERPRISES OF REAL SECTOR OF ECONOMY

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A. M. Medvedeva

2010-01-01

Full Text Available Enterprise risk management system as part of the whole enterprise management structure is discussed. Main risk management system parameters are described including technical assignment for development of the system.

Profitability of wood harvesting enterprises

Energy Technology Data Exchange (ETDEWEB)

Penttinen, M. email: markku.penttinen@metla.fi; Mikkola, J. email: jarmo.mikkola@metla.fi; Rummukainen, A. email: arto.rummukainen@metla.fi

2009-07-01

The forest machine business is about 50 years old. The rapid technical development of machinery increased productivity up to the end of last century. In 2007, the total value of round and energy wood harvesting and silvicultural work operated by forest machine enterprises exceeded 570 mill. euro. According to the materials of the Vehicle Administration Finland and Statistics Finland there are about 1 600 active harvesting enterprises in the personal and business taxation system. Beside this, there are according to the Ministry of Agriculture and Forestry about 1 300 farmers who do harvesting as side business. About 1 000 enterprises working in June 2007 were studied with their retrospective economic analyses from 2001. The data includes all enterprises that had supplied closing of the accounts data. One-machine entrepreneurs represent more than a third of the number of enterprises, but only 13 percent of the turnover. Enterprises with seven or more machines represent less than ten percent of the number, but over twenty percent of the turnover. Enterprises are largest in eastern and northern Finland, where the average number of machines per enterprise exceeds three. Small enterprises are mostly singleowner business enterprises with a median turnover of 125 000 euros per annum. Partnerships and limited enterprises have double the median turnover of single-owner businesss. Limited companies turn over a median of 450 000 euro/y, representing 67 percent of total turnover. Median net profit varied between 6 and 10 percent of turnover in 2001-2007, but only between 2 and 4 percent where the wage adjustment is deducted from the profit. The wage adjustment is estimated as if the owners of single-owner businesses earn an operator's salary. Profit was highest in 2002 and lowest 2006. In the smallest enterprise class with a turnover of less than 75 000 euro/y, profit was lowest and negative in 2006 and 2007. The variation in profits between enterprises was also biggest in

Organizational provisions of accounting for inventories as component of information and communication system of enterprise

Directory of Open Access Journals (Sweden)

B.L. Kyryluk

2017-03-01

resources. Taking into account the importance of automating of all the areas of the company's activities in terms of inventories, it is necessary to consider and implement such stages as the management of business process, weighting complex, WMS-system that presupposes storehouse management.

Comment on the critique of the paper 'ERP and management accounting changes of industrial enterprises in Serbia'

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Malinić Slobodan

2012-09-01

Full Text Available The aim of the paper 'ERP and Management Accounting Changes of Industrial Enterprises in Serbia' was to investigate one specific aspect of management accounting, precisely the changes of management accounting under the influence of modern information technologies. Therefore, our aim was neither to criticize nor to promote SAP (or some other ERP software. SAP is one of the best, most popular and most widely accepted ERP software in Serbia. That was the main reason for choosing SAP for our research. The main objective of this Comment is an attempt to point out the differences in expressed opinions, which are mainly the result of different ideas and aspects of the analysis and points of view of our paper. We consider the mentioned critique to be well-intentioned and useful, primarily for the authors of the paper, but also for the users of the results of our paper, as well as the reputation of the journal Industrija.

Organizational Agility and Complex Enterprise System Innovations: A Mixed Methods Study of the Effects of Enterprise Systems on Organizational Agility

Science.gov (United States)

Kharabe, Amol T.

2012-01-01

Over the last two decades, firms have operated in "increasingly" accelerated "high-velocity" dynamic markets, which require them to become "agile." During the same time frame, firms have increasingly deployed complex enterprise systems--large-scale packaged software "innovations" that integrate and automate…

A Comparative Study of Accounting Entities Under Different Business Organizations

Institute of Scientific and Technical Information of China (English)

LUO Hong-lan; XU Guo-xin; FAN Jin

2001-01-01

In terms of accounting, all types of business enterprises regardless of their organizational form are separate accounting entities. But different types of organization forms entail remarkable differences in the establishments, legal positions, liabilities, taxation obligations and accounting practices of the business enterprises as accounting entities. A good knowledge of such difference is beneficial to the promotion of the development of all types of business enterprises in China.

Information Systems at Enterprise. Design of Secure Network of Enterprise

Science.gov (United States)

Saigushev, N. Y.; Mikhailova, U. V.; Vedeneeva, O. A.; Tsaran, A. A.

2018-05-01

No enterprise and company can do without designing its own corporate network in today's information society. It accelerates and facilitates the work of employees at any level, but contains a big threat to confidential information of the company. In addition to the data theft attackers, there are plenty of information threats posed by modern malware effects. In this regard, the computational security of corporate networks is an important component of modern information technologies of computer security for any enterprise. This article says about the design of the protected corporate network of the enterprise that provides the computers on the network access to the Internet, as well interoperability with the branch. The access speed to the Internet at a high level is provided through the use of high-speed access channels and load balancing between devices. The security of the designed network is performed through the use of VLAN technology as well as access lists and AAA server.

The Modern Elements of the Management System of the Agrarian Business Enterprises

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Fostolovych Valentyna A.

2017-05-01

Full Text Available The article provides an operation mechanism for the integrated management system that is recommended for the introduction at the enterprises of the agrarian business by means of principles, methods and tools of management system. An example of the modern element of the management system of the agricultural enterprises is the software product Soft.Farm. The article considers improving of the organizational structure of enterprises in the direction of formation of clusters of different forms and active implementing of an integrated management system with wide application of its principles (Deming principles, principle of continuous improvement of processes, zero defects principle, principle of collaboration, methods (teamwork method, quality function deployment (QFD, value analysis, failure modes and effects analysis (FMEA, SKO, SPC and structural elements (flowchart, Ishikawa diagram, Pareto chart, column chart, checklists, and control maps.

ON THE ISSUE OF RATIONAL ORGANIZATION OF THE TEXTILE AND KNITWEAR ENTERPRISES HEAT AND POWER SUPPLY SYSTEM

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V. N. Romaniuk

2016-01-01

Full Text Available The paper considers organization of the industrial enterprise heat and power supply system (HPSS, to be rational from the structure and flow parameter standpoint. Developing HPSS is one of the main lines of implementing energy-saving potential in volumes complying with dictates of the time on reducing the production cost energy component, which is especially vital for the light industry enterprises of Belarus. To reduce the complexity of the task the authors employ the hierarchical structure of HPSS. With regard to textile and knitwear enterprises, they show the irregularity of energy supply on the one hand, and of energy use on the other. The finishing departments of the specified enterprises ensure their thermo-technological status. It is proverbial that accomplished in terms of energy thermo-technological enterprises should not consume the electric energy produced in condensation electric power plants. Instead, for their production needs, they should use thermal energy and electricity generated in the CHP. At the same time, steam turbine CHPs of low power, and consequently of low initial parameters, cannot provide the required electrical and heat energy flow generation balance. The indicated circumstance among others accounts for prevalence of condensation electric power plants in the scheme of electrogenerating capacities that provide work for the light industry enterprises. And this leads to irregularity of their energy supply. Transition to gas CHPs with required scheme of the energy flow generation is associated primarily with creation of inherent generating sources, which in its turn poses a number of challenges on modification of the thermal treatment schemes of technological flows. The problem is solved in package with developing energy consumption of the finishing department as well as the entire enterprise. The study shows the capability of utilizing low pressure hot water alongside with steam, which paves the way to the recuperative

Methods for Engineering Enterprise Management Based on the Inter-factor Productive-Economic Relations

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O. A. Naydis

2015-01-01

Full Text Available The article analyzes the current state of engineering enterprises in the Russian Federation. It conducts a review and analysis of existing methods for business management using indicators to characterize enterprise activities by means of the scalars, functional dependencies of one factor value on the other (function one, wherein the magnitude of one factor value corresponds to a single magnitude of the other value - a dependent factor, as well as by means of data tables, and, as an example, by balance list and articulation statement used in accounting. The paper gives statements of need for taking into account the mutual influences and system interrelation of factors diversity and for special methods of their identification. The article is aimed at development of methods for business management of engineering enterprises taking into account a variety of factors and their interdependencies. The relevance of the issue stems from the fact that the analysis of existing methods of business management has shown that it is impossible to have the requested information about a considerable number of productive-economic factors in their system-based interrelation. There is a proposal for the management objects wherein multiple factors and their interactions are taken into consideration to be called inter-factor productive-economic relations (IPER. The paper presents the IPER-based structure of the business management system. It describes a method to identify controlled productive-economic factors and provides allocation and justification of the significant ones for the IPER control. Described methods of business management are distinguished by a large amount of control information, and data form rather complex structures. Therefore, it is proposed to use them in automatic control systems. The paper describes principles of information support for business management through binding IPER to organizational structures of the enterprise. It offers an

A Strategy for Ensuring Enterprise Competitiveness in the Sphere of Hotel Services

Directory of Open Access Journals (Sweden)

Zavidna Liudmyla D.

2018-03-01

Full Text Available The aim of the article is to study the process of forming a strategy to ensure competitiveness of an enterprise in the sphere of hotel services. The content of the concepts “competitiveness of an enterprise in the hotel industry”, “competitive advantage” and “competitive strategy” is defined. Factors influencing the level of competitiveness of enterprises in the hotel industry are grouped. Taking into account the analysis of the internal and external environment of hotel facilities, a matrix of SWOT analysis is built, and variants of corporate strategies for enterprises in the sphere of hotel services are proposed. Within the framework of the study, 21 hotel facilities from 10 regions of Ukraine (Vinnytsia, Volyn, Dnipropetrovsk, Zakarpattia, Lviv, Ternopil, Kharkiv, Kherson, Khmelnytsky, Chernihiv and Kiev are analyzed. From the positions of the system approach to enterprise competitiveness, a system of factors that influence the process of forming the strategy of enterprises in the sphere of hotel services is proposed. Taking into account the analysis of the internal and external environment of the hotels, potential threats and opportunities from the external environment are revealed, and the weak and strong sides of each of the hotel facilities are detailed, as well as the basic matrix of SWOT analysis is formed. Based on the results of the study, the following options for corporate strategies are proposed: the Maxi-Maxi strategy, the Mini-Maxi strategy, the Maxi-Mini strategy, and the Mini-Mini strategy. The correct choice of the strategy will ensure its full implementation, have a positive effect for the further development and retention of the leading positions of the hotel industry in the market.

Informal Micro-Enterprises and Solid Waste Collection: The Case ...

African Journals Online (AJOL)

The research used both Primary and secondary data sources. One hundred sixty micro-enterprise units were included in the survey. These account for about 35% of the total micro-enterprises available in the city. Stratified random sampling was employed based on the number and type of micro-enterprises available in each ...

ERP (enterprise resource planning) systems can streamline healthcare business functions.

Science.gov (United States)

Jenkins, E K; Christenson, E

2001-05-01

Enterprise resource planning (ERP) software applications are designed to facilitate the systemwide integration of complex processes and functions across a large enterprise consisting of many internal and external constituents. Although most currently available ERP applications generally are tailored to the needs of the manufacturing industry, many large healthcare systems are investigating these applications. Due to the significant differences between manufacturing and patient care, ERP-based systems do not easily translate to the healthcare setting. In particular, the lack of clinical standardization impedes the use of ERP systems for clinical integration. Nonetheless, an ERP-based system can help a healthcare organization integrate many functions, including patient scheduling, human resources management, workload forecasting, and management of workflow, that are not directly dependent on clinical decision making.

Enterprise System Adaptation: a Combination of Institutional Structures and Sensemaking Processes

DEFF Research Database (Denmark)

Svejvig, Per; Jensen, Tina Blegind

2009-01-01

In this paper we set out to investigate how an Enterprise System (ES) adaptation in a Scandinavian high-tech organization, SCANDI, can be understood using a combination of institutional and sensemaking theory. Institutional theory is useful in providing an account for the role that the social...... and historical structures play in ES adaptations, and sensemaking can help us investigate how organizational members make sense of and enact ES in their local context. Based on an analytical framework, where we combine institutional theory and sensemaking theory to provide rich insights into ES adaptation, we...... show: 1) how changing institutional structures provide a shifting context for the way users make sense of and enact ES, 2) how users' sensemaking processes of the ES are played out in practice, and 3) how sensemaking reinforces institutional structures....

Configurations of corporate strategy systems in knowledge-intensive enterprises : an explorative study

NARCIS (Netherlands)

Kemp, J.L.C.

2006-01-01

This research focuses on the specific contexts of knowledge-intensive enterprises (KIE). Knowledge-intensive enterprises are defined as purposeful, living systems with mainly knowledge workers in the primary process or at least in the technical staff when this has a dominant influence on the

Minority Business Enterprise/Women's Business Enterprise (MBE/WBE) overview

Science.gov (United States)

The data base allows Minority Business Enterprise/Women's Business Enterprise (MBE/WBE) Coordinators to input fair share goals negotiated by EPA and the recipient. This system also provides to all users the ability to see recipient fair share goals.

The improving of methodological principles of enterprise competitiveness management under the crisis

Directory of Open Access Journals (Sweden)

Marina Dyadyuk

2016-12-01

Full Text Available The purpose of this research is methodological bases improving and forming of practical tools for enterprise competitiveness management under the crisis. The specific features of the competitive environment of enterprises in Ukraine under the global and national crisis are researched in the article. From this it is concluded that any enterprise must have a greater degree of flexibility than in periods of stability or economic growth for obtaining and maintaining of competitive advantages in the current period of global instability. Flexibility and adaptability of the economic system is the main prerequisite for obtaining and developing of enterprise competitive advantages and stem component of competitiveness. We identified and characterized the methodological components of adaptive management process on the base of systematic approach and with taking into account views of scientists. The obtained scientific results are the basis for conceptual model of integrated system of enterprise adaptive management in terms of dynamic and uncertainty environment. We propose to implement this kind of control on three levels: strategic (preventive management, functionality (tactical management and operational (symptomatic management on the base of analyzing economically grounded views and existing positions. It all together will ensure effective adaptation at the macroeconomic, meso and micro levels of management. The main purpose of the proposed integrated management system is ensuring the stability and integrity of enterprises activity in terms of variability and uncertainty of the environment. The implementation of such management system provides the enterprise with certain competitive advantages. It will allow to Ukrainian enterprises maintaining the competitive position in unfavorable external conditions, but also maintaining and improving the competitiveness.

Place of Budget Management in the General System of Trade Enterprise Management

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Kravchenko Olena S.

2014-01-01

Full Text Available The article grounds urgency of identification of the place of budget management in the general system of trade enterprise management. It analyses points of view of economists with respect to definitions of the “budgeting” and “budget management” terms. It considers main functions of budget management. It identifies the place of budget management in the general system of enterprise management. Pursuant to definition of the budget management as a managerial technology, which should meet a number of requirements, which would be determined by specific features of enterprise practical activity, the article identifies its main principles. It groups principles of budget management in accordance with the functions it performs.

Method of accounting and approaches to tax optimization of income tax of entities

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V.V. Sokolovska

2016-12-01

Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

Miscroservices usage in creating enterprise resource planning systems

OpenAIRE

Ubartas, Vytautas

2017-01-01

Microservices helps to ease system development process and them are gaining popularity every day. They are suaitable for such big systems like Enterprise Resource Planning (ERP). The notions of microservices and ERP are clarified in this work. Microservices architecural style advantages and main principles are stated also. Work objective is to assess the benefits of microservices and to develop a demo ERP system based on microservices. After microservices principles and ERP systems main parts...

Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

OpenAIRE

Peter, Winter

2005-01-01

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

Analysis of Application of Strategic Management Accounting in Small and Medium Enterprises%战略管理会计在中小企业应用的分析

Institute of Scientific and Technical Information of China (English)

张祥

2011-01-01

战略管理会计可以提高企业经营管理水平,增强企业在市场中的竞争力。中小型企业在我国企业中占绝大多数,为了提高中小企业在市场中的生存能力和国际竞争力,推广和运用战略管理会计的理论和方法来改善企业的经营环境是当务之急。%Strategic management accounting could improve enterprise management level and strengthen the competitiveness of the enterprises in the market.Small and medium enterprises have great majority.It is necessary that improve the survivability and international competitiveness in the market and popularize and apply the theory and methods of strategic management accounting.

Lightweight enterprise architectures

CERN Document Server

Theuerkorn, Fenix

2004-01-01

STATE OF ARCHITECTUREArchitectural ChaosRelation of Technology and Architecture The Many Faces of Architecture The Scope of Enterprise Architecture The Need for Enterprise ArchitectureThe History of Architecture The Current Environment Standardization Barriers The Need for Lightweight Architecture in the EnterpriseThe Cost of TechnologyThe Benefits of Enterprise Architecture The Domains of Architecture The Gap between Business and ITWhere Does LEA Fit? LEA's FrameworkFrameworks, Methodologies, and Approaches The Framework of LEATypes of Methodologies Types of ApproachesActual System Environmen

75 FR 4100 - Enterprise Income Verification (EIV) System-Debts Owed to PHAs and Terminations

Science.gov (United States)

2010-01-26

... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5376-N-04] Enterprise Income Verification (EIV) System-Debts Owed to PHAs and Terminations AGENCY: Office of the Chief Information Officer... Following Information Title of Proposal: Enterprise Income Verification (EIV) System- Debts Owed to PHAs and...

Modelling mobile health systems: an application of augmented MDA for the extended healthcare enterprise

NARCIS (Netherlands)

Jones, Valerie M.; Rensink, Arend; Brinksma, Hendrik

2005-01-01

Mobile health systems can extend the enterprise computing system of the healthcare provider by bringing services to the patient any time and anywhere. We propose a model-driven design and development methodology for the development of the m-health components in such extended enterprise computing

Formation of the Regional System of Small and Medium Enterprises in the Current Economic Conditions

Directory of Open Access Journals (Sweden)

Sergey Aleksandrovich Korobov

2016-10-01

Full Text Available In connection with the growing importance of small and medium enterprises as a crucial element of innovation-oriented economy, the implementation of measures to support and promote small and medium enterprises at the regional level should be based on rational development of existing regional authorities’ resources. Therefore, for the development and adoption of effective (rational decisions in management development of small and medium business, it is important to use the cognitive tools of analysis – modern technologies of system analysis. The article assesses the government measures on the formation of a regional system of development of small and medium enterprises using 4 author’s criteria; provides a cognitive map of the interaction of resources at their development in the process of formation of regional system of development of small and medium enterprises; presents the algorithm of formation of regional system of small and medium business development. The study is based on comprehensive and comparative analysis of the state measures for formation of regional system of small and medium enterprises development in the context of the resource-oriented approach, graphical analysis in the framework of cognitive modeling causal relationships between existing regional authorities, resources, and stages of formation of regional system of development of small and medium enterprises in modern economic conditions, represented in the form of an algorithm. The author comes to the conclusion that the tools of cognitive analysis can be successfully applied in the formation of a regional system of development of small and medium enterprises, as they allow to provide the maximum socio-economic efficiency of harnessing the region’s resources.

Defining Small and Medium Enterprises: a critical review

Directory of Open Access Journals (Sweden)

Gentrit Berisha

2015-03-01

Full Text Available The OECD estimates that small and medium enterprises account for 90% of firms and employ 63% of the workforce in the world (Munro: 2013. Small and medium enterprises account for that amount of businesses thatit is senseless the arbitrariness with which they are defined. Language mainly used for definition is numbers, but it is difficult to find two institutions, statistical agencies or countries who speak the same language in terms of small and medium enterprises. Academics, authors, policy makers apply SMEdefinitions in terms of dichotomy between universality and standardization of a unique definition and relativity and sectored specialization. Although qualitative criteria-characteristics of SMEs easily distinguish them from large businesses, quantitative criteria are mainlyused for their dimensional classification. This paper deals with a critical approachto the definition of small and medium enterprises, inconsistencies in criteria and various proposed approaches to the definition towards universal acceptance.

Using Optimization Models for Scheduling in Enterprise Resource Planning Systems

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Frank Herrmann

2016-03-01

Full Text Available Companies often use specially-designed production systems and change them from time to time. They produce small batches in order to satisfy specific demands with the least tardiness. This imposes high demands on high-performance scheduling algorithms which can be rapidly adapted to changes in the production system. As a solution, this paper proposes a generic approach: solutions were obtained using a widely-used commercially-available tool for solving linear optimization models, which is available in an Enterprise Resource Planning System (in the SAP system for example or can be connected to it. In a real-world application of a flow shop with special restrictions this approach is successfully used on a standard personal computer. Thus, the main implication is that optimal scheduling with a commercially-available tool, incorporated in an Enterprise Resource Planning System, may be the best approach.

Enterprise Architecture Modeling of Core Administrative Systems at KTH : A Modifiability Analysis

OpenAIRE

Rosell, Peter

2012-01-01

This project presents a case study of modifiability analysis on the Information Systems which are central to the core business processes of Royal Institution of Technology in Stockholm, Sweden by creating, updating and using models. The case study was limited to modifiability regarding only specified Information Systems. The method selected was Enterprise Architecture together with Enterprise Architecture Analysis research results and tools from the Industrial Information and Control Systems ...

Present situation and countermeasures for managing expenses of safety in production in enterprise

International Nuclear Information System (INIS)

Pang Liefen

2012-01-01

The paper introduces the evolutions concerning accountant accounting for the capital of safety in production over the recent years, and analyses the present situation and reasons for the problems existed in enterprise as for gathering expenses of safety in production, and propose the countermeasures to reinforce the management of enterprise expenses of safety in production, in order to improve the management of enterprise expenses of safety in production and to enhance the level of the management in safety for the enterprise. (author)

The Modern Marketing Communications of Hotel Enterprises

Directory of Open Access Journals (Sweden)

Vlashchenko Nataliia M.

2017-06-01

Full Text Available The article is aimed at studying the features of marketing communications in the hotel industry and developing scientific-practical recommendations to activate their use at the level of domestic hotel enterprises. A classification of the communications of hotel enterprises, with defining the place for marketing therein, has been compiled. A complex of marketing communications of hotel enterprises has been developed, taking account of the current marketing instrumentarium. Objectives for the staff of hotel enterprises in terms of activities in the social networks have been formulated. Recommendations to activate the development of Internet marketing in the sphere of hospitality have been developed. It has been concluded that the special feature of promoting services of a hotel enterprise is the development of personalized relationships with customers.

The implementing of the CO2 quotas system most of the enterprises reduced their emissions intensity

International Nuclear Information System (INIS)

2007-05-01

In 2005, first year of its implementing, the system of the european CO 2 exchange quotas concerned 600 enterprises in France. For 20 euros the ton of CO 2 , the allocated quotas represent 1,2% of the enterprises turnover. But the repartition appears very disparate in accordance with the sectors and the enterprise size. The authors presents the system and analyze the results for the year 2005 in France showing that main of the enterprises exceed the quotas allocation. (A.L.B.)

Enterprise architecture for business success

CERN Document Server

Wijegunaratne, Inji; Evans-Greenwood, Peter

2014-01-01

Enterprise Architecture (EA) has evolved to become a prominent presence in today's information systems and technology landscape. The EA discipline is rich in frameworks, methodologies, and the like. However, the question of 'value' for business ;professionals remains largely unanswered - that is, how best can Enterprise Architecture and Enterprise Architects deliver value to the enterprise? Enterprise Architecture for Business Success answers this question. Enterprise Architecture for Business Success is primarily intended for IT professionals working in the area of Enterprise Architectu

Agent-based enterprise integration

Energy Technology Data Exchange (ETDEWEB)

N. M. Berry; C. M. Pancerella

1998-12-01

The authors are developing and deploying software agents in an enterprise information architecture such that the agents manage enterprise resources and facilitate user interaction with these resources. The enterprise agents are built on top of a robust software architecture for data exchange and tool integration across heterogeneous hardware and software. The resulting distributed multi-agent system serves as a method of enhancing enterprises in the following ways: providing users with knowledge about enterprise resources and applications; accessing the dynamically changing enterprise; locating enterprise applications and services; and improving search capabilities for applications and data. Furthermore, agents can access non-agents (i.e., databases and tools) through the enterprise framework. The ultimate target of the effort is the user; they are attempting to increase user productivity in the enterprise. This paper describes their design and early implementation and discusses the planned future work.

Solving Enterprise Applications Performance Puzzles Queuing Models to the Rescue

CERN Document Server

Grinshpan, Leonid

2012-01-01

A groundbreaking scientific approach to solving enterprise applications performance problems Enterprise applications are the information backbone of today's corporations, supporting vital business functions such as operational management, supply chain maintenance, customer relationship administration, business intelligence, accounting, procurement logistics, and more. Acceptable performance of enterprise applications is critical for a company's day-to-day operations as well as for its profitability. Unfortunately, troubleshooting poorly performing enterprise applications has traditionally

Enterprise architecture approach to mining companies engineering

Directory of Open Access Journals (Sweden)

Ilin’ Igor

2017-01-01

Full Text Available As Russian economy is still largely oriented on commodities production, there are a lot of cities where mining and commodity-oriented enterprises are the backbone of city economy. The mentioned enterprises mostly define the life quality of citizens in such cities, thus there are high requirements for engineering of city-forming enterprises. The paper describes the enterprise architecture approach for management system engineering of the mining enterprises. The paper contains the model of the mining enterprise architecture, the approach to the development and implementation of an integrated management system based on the concept of enterprise architecture and the structure of information systems and information technology infrastructure of the mining enterprise.

Approach to estimation of level of information security at enterprise based on genetic algorithm

Science.gov (United States)

V, Stepanov L.; V, Parinov A.; P, Korotkikh L.; S, Koltsov A.

2018-05-01

In the article, the way of formalization of different types of threats of information security and vulnerabilities of an information system of the enterprise and establishment is considered. In a type of complexity of ensuring information security of application of any new organized system, the concept and decisions in the sphere of information security are expedient. One of such approaches is the method of a genetic algorithm. For the enterprises of any fields of activity, the question of complex estimation of the level of security of information systems taking into account the quantitative and qualitative factors characterizing components of information security is relevant.

Place of Budget Management in the General System of Trade Enterprise Management

OpenAIRE

Kravchenko Olena S.; Brahina Olha S.

2014-01-01

The article grounds urgency of identification of the place of budget management in the general system of trade enterprise management. It analyses points of view of economists with respect to definitions of the “budgeting” and “budget management” terms. It considers main functions of budget management. It identifies the place of budget management in the general system of enterprise management. Pursuant to definition of the budget management as a managerial technology, which should meet a numbe...

IMPLICATIONS OF THE FINANCIAL SYSTEM ON THE CAPITAL STRUCTURE OF THE ENTERPRISE

Directory of Open Access Journals (Sweden)

Toderascu (Sandu Carmen

2013-07-01

Full Text Available This paper aims to identify the types of financing structures of the economy that exist in European Union countries highlighting the features of each structure. For each type of financing system of the economy identified we observe the financial resources available to companies. Depending on these we identify how there are financed the companies in each market, more exactly what capital structure do they have, and moreover what is the optimal capital structure in each case. So, by this analysis, we want to see if the financing system of an economy influences the optimal structure of the companies operating in the capital market from that country. In various stages of development of the financial system, the company financing depends on the general characteristics of the environment in which the enterprise operates. The financing system existing in a country plays an important role on the capital structure of an enterprise because according to the specific of each country the enterprises have access to more or fewer financial resources. We also analyze the supply of financial resources within each system, exactly the actual money that businesses can have on those markets and key management decisions on enterprises financing. In this paper we combine the theoretical analysis with the empirical results obtained by the studies realized by European Commission. It is important to keep in mind that the results obtained by the analysis realized in the last years may be influenced by the manifestation of the global financial crisis. An important result of this analyze is that the external environment and the disturbances in the external environment have a significant influence on the financing of businesses operating in a country. This was proved again by the impact of the current financial crisis on the activities of the enterprises on each market from European Union.

Diagnostics of the Factors Influencing the Export Activity of an Enterprise

Directory of Open Access Journals (Sweden)

Skrynkovskyy Ruslan M.

2017-09-01

Full Text Available The modern practice of doing business proves that a successful entrance of any enterprise to external (international markets depends on the level of its readiness for carrying out foreign economic activity. Under such circumstances, the process of targeted analysis and assessment of factors influencing the export activity of the enterprise is relevant, expedient and important. The aim of the article is the formation and development of theoretical and methodological bases for diagnosing factors influencing the export activity of an enterprise on the basis of theory and practice in the field of management and administration. It is found that the diagnostics should be understood as the process of identification, analysis and evaluation of influence (functional, dysfunctional of the factors (circumstances, conditions, etc. on the export activity of an enterprise in order to identify and solve problems (current, possible ones in the sphere of supply and implementation of specific actions (steps related to its entrance to external (international markets. It is determined that the key business indicators of the system for diagnosing the factors influencing the export activity of an enterprise are indicators reflecting the influence of the main factors on its export activity: level of fulfillment of obligations in terms of cost; level of conclusion of “expensive contracts”; share of renewed business contracts in the total number of contracts; level of satisfaction of claims; level of delivery variability. The prospect for further research in this scientific direction is developing a system of partial diagnostic goals of the integrated system of goals for conducting economic diagnostics of enterprises taking into account the diagnostics of factors influencing the export activity of an enterprise as a partial diagnostic goal.

Application of Computer Technologies in the Economic Analysis of Enterprise Inventories

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Suprunova Iryna V.

2017-03-01

Full Text Available Management of inventories is considered with the purpose of forming a single information and communication model (single information space regarding their availability and movement. It is determined that automation of such processes allows to record accounting information using unified principles and requirements; provides the possibility of synchronization with other systems, making adjustments, ensuring the relationship between accounting and economic analysis as a single information base. The accounting software for various enterprises is analyzed by the following criteria: completeness, details, reporting, adjustments, thus defining the “1C: Accounting” program as a complex instrument of financial, tax, management accounting for enterprises of different forms of ownership and engaged in various types of activities. Compared to others, this program maximally satisfies management requirements and provides the ability to make adjustments. There proposed introducing automation in the areas of: analysis of the point of order, procurement planning, ABC-analysis of sales, which in the form of an additional module in the configuration of “1C: Accounting” will allow to generate information and monitor the relevant processes.

OPTIMIZING THE DESIGN OF THE SYSTEMS OF INFORMATION PROTECTION IN AUTOMATED INFORMATIONAL SYSTEMS OF INDUSTRIAL ENTERPRISES

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I. E. L'vovich

2014-01-01

Full Text Available Summary. Now to increase of indicators of efficiency and operability of difficult systems apply an automation equipment. The increasing role of information which became universal goods for relationship between various structures is noted. The question of its protection becomes the most actual. Special value is allocated for optimum design at creation of systems of the protection, allowing with the greatest probability to choose the best decisions on a set of alternatives. Now it becomes actual for the majority of the industrial enterprises as correctly designed and introduced system of protection will be pledge of successful functioning and competitiveness of all organization. Stages of works on creation of an information security system of the industrial enterprise are presented. The attention is focused on one of the most important approaches to realization of optimum design – multialternative optimization. In article the structure of creation of system of protection from the point of view of various models is considered, each of which gives an idea of features of design of system as a whole. The special attention is paid to a problem of creation of an information security system as it has the most difficult structure. Tasks for processes of automation of each of design stages of system of information security of the industrial enterprises are designated. Idea of each of stages of works is given at design of system of protection that allows to understand in the best way internal structure of creation of system of protection. Therefore, it is given the chance of evident submission of necessary requirements to creation of a reliable complex of information security of the industrial enterprise. Thereby it is given the chance of leveling of risks at early design stages of systems of protection, the organization and definition of necessary types of hardware-software complexes for future system.

Scientific critique of the paper 'ERP and management accounting changes of industrial enterprises in Serbia' published in the Journal Industrija, April-June 2012 vol. 30(2

Directory of Open Access Journals (Sweden)

Marjanović Vojislav

2012-09-01

Full Text Available SAP software solutions are one of the most significant representatives of ERP software solutions. With its software solution SAP ERP, the company SAP Inc. is also present in the business practice of Serbia's industry enterprises. In the last fourteen years, a considerable number of companies in Serbia have implemented this software solution, because it provides a high level of transparency in financial accounting, cost accounting and production planning reports, which considerably facilitates the decision-making process. SAP software solutions are modularly structured, which gives the customers a possibility to focus their attention on specific business areas, of their own interest. However, the cohesion of a system is not threatened, because SAP software solutions ensure that the information can be processed in all modules in real time.

Efficiency of Working Capital Management in the System of Financial Safety of Trade Enterprises

Directory of Open Access Journals (Sweden)

Krutova Anzhelika S.

2016-08-01

Full Text Available The article investigates theoretical and methodological and practical aspects of managing the financial security of enterprises of wholesale and retail trade in Ukraine, summarizes the scientific approaches to assessing enterprise financial security. There justified the influence of the level of efficiency of working capital management on improving the indicators of profitability of financial and economic activity, business activity; increasing financial sustainability and stability of development; ensuring an acceptable level of financial safety of trade enterprises. The main results of financial and economic activities of Ukrainian trade enterprises for the period 2010-2015 that influenced the level of their financial security are analyzed, the negative trends in the dynamics of receiving net profit, low profitability of sales and unprofitableness of using the current assets are highlighted. There revealed a significant disproportion in the structure of capital formation sources, high deficit of own financial resources, trend of financing the current assets entirely from borrowed funds, rapid growth of the level of credit interest rates. There performed an estimation of indicators of financial sustainability by means of the coefficient and aggregate approaches, which indicated the unstable and crisis financial condition of the majority of enterprises of wholesale and retail trade in Ukraine. There determined reserves of increasing financial security with the identification of the key components in the subsystems of financial security, criteria and indicators for an objective assessment of the financial status, taking into account the influence of the external environment, which will allow making sound management decisions regarding the analysis, prevention and neutralization of real and potential threats to trade enterprises.

iSDS: a self-configurable software-defined storage system for enterprise

Science.gov (United States)

Chen, Wen-Shyen Eric; Huang, Chun-Fang; Huang, Ming-Jen

2018-01-01

Storage is one of the most important aspects of IT infrastructure for various enterprises. But, enterprises are interested in more than just data storage; they are interested in such things as more reliable data protection, higher performance and reduced resource consumption. Traditional enterprise-grade storage satisfies these requirements at high cost. It is because traditional enterprise-grade storage is usually designed and constructed by customised field-programmable gate array to achieve high-end functionality. However, in this ever-changing environment, enterprises request storage with more flexible deployment and at lower cost. Moreover, the rise of new application fields, such as social media, big data, video streaming service etc., makes operational tasks for administrators more complex. In this article, a new storage system called intelligent software-defined storage (iSDS), based on software-defined storage, is described. More specifically, this approach advocates using software to replace features provided by traditional customised chips. To alleviate the management burden, it also advocates applying machine learning to automatically configure storage to meet dynamic requirements of workloads running on storage. This article focuses on the analysis feature of iSDS cluster by detailing its architecture and design.

E-health and healthcare enterprise information system leveraging service-oriented architecture.

Science.gov (United States)

Hsieh, Sung-Huai; Hsieh, Sheau-Ling; Cheng, Po-Hsun; Lai, Feipei

2012-04-01

To present the successful experiences of an integrated, collaborative, distributed, large-scale enterprise healthcare information system over a wired and wireless infrastructure in National Taiwan University Hospital (NTUH). In order to smoothly and sequentially transfer from the complex relations among the old (legacy) systems to the new-generation enterprise healthcare information system, we adopted the multitier framework based on service-oriented architecture to integrate the heterogeneous systems as well as to interoperate among many other components and multiple databases. We also present mechanisms of a logical layer reusability approach and data (message) exchange flow via Health Level 7 (HL7) middleware, DICOM standard, and the Integrating the Healthcare Enterprise workflow. The architecture and protocols of the NTUH enterprise healthcare information system, especially in the Inpatient Information System (IIS), are discussed in detail. The NTUH Inpatient Healthcare Information System is designed and deployed on service-oriented architecture middleware frameworks. The mechanisms of integration as well as interoperability among the components and the multiple databases apply the HL7 standards for data exchanges, which are embedded in XML formats, and Microsoft .NET Web services to integrate heterogeneous platforms. The preliminary performance of the current operation IIS is evaluated and analyzed to verify the efficiency and effectiveness of the designed architecture; it shows reliability and robustness in the highly demanding traffic environment of NTUH. The newly developed NTUH IIS provides an open and flexible environment not only to share medical information easily among other branch hospitals, but also to reduce the cost of maintenance. The HL7 message standard is widely adopted to cover all data exchanges in the system. All services are independent modules that enable the system to be deployed and configured to the highest degree of flexibility

The Instruments of Management of the Proactive Development of Enterprise

Directory of Open Access Journals (Sweden)

Feshchur Roman V.

2018-02-01

Full Text Available The article considers the process and develops the conception of management of the proactive development of enterprises. The main instruments of management of enterprises’ development have been allocated on the system, process, and micro-process levels. The economic-mathematical model of formation of the optimal program of enterprise’s development has been built with reflection of interests of the most significant stakeholders and the basic types of projects which are combined in the program of development of enterprise. Taking account of the peculiarities of activity together with the objectives of industrial enterprises’ development, the following groups of projects are selected: technical and technological, providing for the change of the level of technology at the enterprise; productive, aimed at quantitative and qualitative change of production of enterprise, increase of its competitiveness; organizational, leading to changes in the organization, structure, and management of enterprise. The choice of the most acceptable private optimal program of enterprise’s development is carried out using the matrix method. According to this method, the absolute values of indicators of the socio-economic development of enterprises become relative with the subsequent transition to the definition of integral estimates for each program. It is also possible to use the methods of compromise programming that allow to obtain a Pareto-optimal solution.

International Accounting Convergences Related to EU Admitance

Directory of Open Access Journals (Sweden)

Niculae Feleaga

2006-05-01

Full Text Available Starting from January 1, 2005, member countries of the European Union began the obligatory or optional application of the international standards IAS/IFRS for consolidated accounts, what means a revolution in financial reporting of the enterprises. In regards to the individual accounts (generally based on the national book-keeping standards these will converge gradually to referential international book-keeper on short and medium term. At the world level the process which dominates the accounting systems is the convergence between american and international reference system, followed immediatly more or less by the convergence between national accounting systems and the international one. Where Romania and its specialists are situated confronting this process? A reflection subject which finalises this article.

Successful Enterprise System Re-Implementation

DEFF Research Database (Denmark)

Svejvig, Per

2017-01-01

Achieving success in enterprise systems (ES) implementations is challenging. The success rate is not high in view of the sums invested by many organizations in these companywide systems. The literature is charged with reasons for unsuccessful implementations, such as a lack of top management...... support and insufficient change management. Contrary to this research, empirical data from an ES re-implementation in a Scandinavian high-tech company shows successful implementation despite many problematic shifts in outsourcing partners. Therefore, it is natural to ask: why was the re......-implementation of the ES at SCANDI successful despite the major troubles encountered during the project? Building an analysis based on ten Critical Success Factors (CSFs) combined with an investigation into the institutional structures at play, we present several reasons for the successful implementation. The CSF analysis...

SOURCES OF ENTERPRISE VALUE

Directory of Open Access Journals (Sweden)

Viorica Mădălina Ion

2016-05-01

Full Text Available The value of the enterprise has an increased importance in business valuation, so maximizing it becomes a priority for the interested parties, such as its shareholders or investors. The purpose of this article is the analysis of the sources of enterprise value and its factors, in order to understand the causes of the decrease or the possibilities for maximizing the enterprise value, passing over the main concepts in the literature. The analysis refers to the listed companies on the Bucharest Stock Exchange (BVB from the energy sector, including the largest Romanian company as per its capitalization, OMV Petrom. The research took into account the fact that the analysis of a large company with a long history is facilitated by the existence of multi-annual information, unlike the firms in the early life cycle operating in an emerging market.

The Integrated Use of Enterprise and System Dynamics Modelling Techniques in Support of Business Decisions

Directory of Open Access Journals (Sweden)

K. Agyapong-Kodua

2012-01-01

Full Text Available Enterprise modelling techniques support business process (reengineering by capturing existing processes and based on perceived outputs, support the design of future process models capable of meeting enterprise requirements. System dynamics modelling tools on the other hand are used extensively for policy analysis and modelling aspects of dynamics which impact on businesses. In this paper, the use of enterprise and system dynamics modelling techniques has been integrated to facilitate qualitative and quantitative reasoning about the structures and behaviours of processes and resource systems used by a Manufacturing Enterprise during the production of composite bearings. The case study testing reported has led to the specification of a new modelling methodology for analysing and managing dynamics and complexities in production systems. This methodology is based on a systematic transformation process, which synergises the use of a selection of public domain enterprise modelling, causal loop and continuous simulation modelling techniques. The success of the modelling process defined relies on the creation of useful CIMOSA process models which are then converted to causal loops. The causal loop models are then structured and translated to equivalent dynamic simulation models using the proprietary continuous simulation modelling tool iThink.

Previously Identified Deficiencies Not Corrected in the General Fund Enterprise Business System Program

Science.gov (United States)

2011-06-15

Army AAA Report No. A-2009-0226- FFM , “Examination of Federal Financial Management Improvement Act Compliance - Test Validation General Fund Enterprise...Business System Release 1.2,” September 30, 2009 AAA Report No. A-2009-0231- FFM , “General Fund Enterprise Business System - Federal Financial...Management Improvement Act Compliance Examination of Release 1.3 Functionality,” September 30, 2009 AAA Report No. A-2009-0232- FFM , “General Fund

Entrepreneurial Leadership, Performance, and Sustainability of Micro-Enterprises in Malaysia

Directory of Open Access Journals (Sweden)

Abdullah Al Mamun

2018-05-01

Full Text Available This study probed into the impact of entrepreneurial leadership dimensions (i.e., responsibility, accountability, analytical thinking, and emotional intelligence on the performance and sustainability of micro-enterprises in Kelantan, Malaysia, through the lens of resource-based view (RBV theory. Through the implementation of a cross-sectional design, data were randomly gathered from 403 micro-entrepreneurs whose names appeared in the list of low-income households registered under “Majlis Amanah Rakyat” Kelantan and “Majlis Agama Islam Dan Adat Istiadat” Kelantan. The quantitative data were collected during structured interview sessions held between September and December 2017. The findings of the study revealed that the aspects of responsibility, accountability, and emotional intelligence exhibited significantly positive effects on micro-enterprise performance; while accountability, analytical thinking, and micro-enterprise performance displayed a significantly positive influence on sustainability among micro-enterprises owned by low-income households in Kelantan, Malaysia. The outcomes further portrayed a significant mediating effect of micro-enterprise performance on the correlations of responsibility, analytical thinking, and emotional intelligence with micro-enterprise sustainability. The outcomes of this study extend the scope of RBV theory and simultaneously enhance our understanding pertaining to leadership, performance, and sustainability interplay, particularly within the context of micro-enterprises in emerging economies. As such, it is recommended that the government of Malaysia formulate and to adopt policies that promote varied entrepreneurial-leadership-related traits among budding micro-entrepreneurs, which may not only boost sustainability performance among firms, but also encourage low-income household heads to actively engage in more entrepreneurial activities.

The Formation of the System of Innovation Management of Development of Enterprises of Hotel-Restaurant Industry

Directory of Open Access Journals (Sweden)

Davydova Oksana Yu.

2017-11-01

Full Text Available The article is aimed at elaborating a methodical approach to the formation of the system of innovation management of development of enterprises of hotel-restaurant industry. The main problems of the domestic enterprises of hotel-restaurant industry were considered. An analysis of economic essence of the concepts of: «system», «innovations», «management», «development» was carried out and the interrelation between them was determined. The decomposition analysis of the concept of «innovation management of development of enterprises» has been proposed and it has been defined that for the efficient functioning of enterprises of hotel-restaurant industry in conditions of rigid market competition it would be necessary to implement the system of innovation management of enterprise development, the essence of which is formation of a process, aimed at increasing competitiveness, individuality, adaptability, awareness, improvement, cognition, quality, and other characteristics.

The enterprise-wide risk management system of CNNC Lanzhou Uranium Enrichment Co., Ltd

International Nuclear Information System (INIS)

Liu Yinliang; Li Xuehong; Zhao Zhifu

2010-01-01

This paper targeted at the enterprise-wide risk management system of CNNC Lanzhou uranium enrichment co., Ltd., combining the Central enterprise-wide risk management guidelines document, outlining the main content of the overall risk management system on target, structure, process, strategy, internal control, information and culture. And it provides specific measures in evaluation and monitoring to enhance the total risk management system of CNNC Lanzhou uranium co, ltd on the basis of following the principles of total risk management system. and provides proper insurance for the overall target of risk management. (authors)

GUIDELINES FOR RATIONALIZATION OF MANAGEMENT OF PERFORMANCE OF LOGISTICS SYSTEM OF TRANSPORT MACHINE MANUFACTURING ENTERPRISES

OpenAIRE

Yulia A. Anankina

2013-01-01

The main problems that occurs in a process of movement of material flows in the enterprises of transport machine manufacturing enterprises are stated in the article. Particular attention is paid to the rational use of vehicles on the existing capacity of the material flow of the enterprise. Process of transport service of material flow is concerned step by step. The place of transport in the logistics enterprise system is determined by authors. We give guidelines for rationalization of manage...

Development of enterprise architecture management methodology for teaching purposes

Directory of Open Access Journals (Sweden)

Dmitry V. Kudryavtsev

2017-01-01

Full Text Available Enterprise architecture is considered as a certain object of management, providing in business a general view of the enterprise and the mutual alignment of parts of this enterprise into a single whole, and as the discipline that arose based on this object. The architectural approach to the modeling and design of the enterprise originally arose in the field of information technology and was used to design information systems and technical infrastructure, as well as formalize business requirements. Since the early 2000’s enterprise architecture is increasingly used in organizational development and business transformation projects, especially if information technologies are involved. Enterprise architecture allows describing, analyzing and designing the company from the point of view of its structure, functioning and goal setting (motivation.In the context of this approach, the enterprise is viewed as a system of services, processes, goals and performance indicators, organizational units, information systems, data, technical facilities, etc. Enterprise architecture implements the idea of a systematic approach to managing and changing organizations in the digital economy where business is strongly dependent on information technologies.This increases the relevance of the suggested approach at the present time, when companies need to create and successfully implement a digital business strategy.Teaching enterprise architecture in higher educational institutions is a difficult task due to the interdisciplinary of this subject, its generalized nature and close connection with practical experience. In addition, modern enterprise architecture management methodologies are complex for students and contain many details that are relevant for individual situations.The paper proposes a simplified methodology for enterprise architecture management, which on the one hand will be comprehensible to students, and on the other hand, it will allow students to apply

THE NEW EU ACCOUNTING DIRECTIVE – A COMPARATION OF REPORTING REQUIREMENTS

Directory of Open Access Journals (Sweden)

MARIUS DEAC

2014-05-01

Full Text Available The adoption of Directive 2013/34/EU constitutes the materialization of a modernization process of the Directive 78/660/EEC and Directive 83/349/EEC that has started in 2009. The new accounting directive replaces the two accounting directives and sets the requirements for both individual and consolidated financial statements. It also introduces a new category of entities “micro-undertakings” in order to implement the requirements of Directive 2012/6/EU. The paper tries to summarize and compare the typologies of enterprises and groups defined in the old and new accounting directives as well as in the Romanian accounting system (RAS. It also compares the requirements of both the new and the old accounting directives as well as RAS regarding the structure and presentation of the annual financial statements. European Union (EU wide, about 99% of the enterprises fall into micro and small categories and might benefit from the simplifications of preparation and publication requirements of the annual financial statements. They will also be exempted from the requirements of auditing their financial statements. Only 1.21% of the enterprises in Europe will be classified as medium and large and will be required to prepare and publish a full set of annual financial statements and to audit their financial statements. If Romania will opt for reducing the administrative burdens for micro entities and implement simplifications for micro-entities as they were defined in the EU directive 2013/34/EU, the thresholds would have to be dramatically increased and many more enterprises will be reclassified as micro instead of small or medium enterprises.

Calculation of the efficiency of accounting outsourcing

Directory of Open Access Journals (Sweden)

H.I. Liakhovych

2018-04-01

Full Text Available To ensure the best performance, enterprises pass on individual business processes for outsourcing. However, the implementation of this step requires an assessment of the effectiveness of such actions. The purpose of the article is to analyze the approaches to assessing the effectiveness of accounting outsourcing and to develop proposals for its methodology, taking into account the main goal of reducing transaction costs. The article defines the composition of the elements of the cost of maintaining accounting in the enterprise. It is proved that the efficiency of accounting outsourcing should be considered in two aspects: 1 it is related to economic efficiency (saving of internal resources of the enterprise due to the transfer of business processes for accounting on outsourcing; 2 is related to the efficiency of the outsourcer's work and the uninterrupted functioning of the enterprise that has taken advantage of outsourcing services. In order to assess the efficiency of the company's services, the outsourcer proposes to use a methodology that takes into account the indicators: the timeliness of the execution of works and the provision of services in accordance with the terms of the contract on outsourcing; completeness of performance of works and provision of services in accordance with the terms of the contract on outsourcing.

AGRICULTURAL ENTERPRISES PRODUCTION EVALUATION AND DEVELOPMENT IN UKRAINE

Directory of Open Access Journals (Sweden)

Serhiy Us

2016-11-01

Full Text Available The purpose of the article is to analyze correlation between production volume (V, labour factor (L and capital factor (K with further production volume forecasting of researched agricultural enterprises in Ukraine as well as their competitiveness in the European market. Methodology. The survey based on statistical data of State statistics service in Ukraine, Poland and accounting data of investigated enterprises during 2004-2013 years. Production volume and capital amount taken in monetary terms, labour factor is calculated in monetary terms using the average wage and the number of employees. Treatment of major production factors according to classical economic theory is generalized. Correlation of V, L and K factors are calculated using method of the least squares in production function evaluation. Production volume of enterprises A and B are forecasted with further evaluation of its reliability in the econometric program EViews 7. Results of the survey showed the dominant role of L factor over the K factor especially after world economic crisis 2008 in investigated agricultural enterprises of Ukraine. According to high determination coefficient, the influence of both factors on production volume is 85% for enterprise A and 95% for enterprise B. Production forecast shows the increase of its volume till 2020 in both enterprises with high probability according to forecast credibility indicator MAPE. Practical implications. Application of the results, in particular the ratio of production factors and forecast of production volume, will allow more effective use of production resources and better planning of production process taking into account market conditions. Value/originality. Production activity estimation and output forecast of investigated agricultural enterprises were used for competitiveness analysis of agricultural enterprises in Ukraine and Poland, which is important for European integration process of domestic economy.

Accounts that matter and count

DEFF Research Database (Denmark)

Elkjær, Bente; Brandi, Ulrik

In the paper, we propose that professional accountability and textual enactments hereof can be understood within the field of organisational learning. This means that professional accountability is not only a matter of legitimate knowledge and a responsible identity but also of organising work....... In this pursuit, we are inspired by the dilemma in the literature on professionals as an occupational group safeguarding societal accountable knowledge, and professionals entering enterprises and the organisational professionalism that follows from these movements. We are aware that not all may accept...... that management consultants as professionals but stretching the case may, nevertheless, make us see similar issues for other groups of more acknowledged professionals. Taking professional accountability into work and enterprises makes it possible for us to highlight that professional accountability...

MODERN FEATURES OF TAXATION OF AGRICULTURAL ENTERPRISES OF UKRAINE

Directory of Open Access Journals (Sweden)

Burkovskaya A.

2018-01-01

Full Text Available Introduction. Permanent changes in tax legislation and a significant share of the cost structure of agricultural enterprises for taxes on payment of taxes determine the special importance of the correct decision while choosing a system of taxation. Today, for Ukraine, the issue of developing a mechanism that would define new and more effective principles of taxation of agricultural producers is particularly relevant. Purpose. The purpose of the article is to study changes in taxation of agricultural producers over the last few years, to identify the peculiarities and problems of taxation of agricultural enterprises in Ukraine, and to determine how the state supports agriculture. Results. In this article, the system of tax burden on agricultural enterprises of Ukraine is considered: tax rates, mechanisms and types of taxes to be paid by agrarian enterprises. The methods and instruments of tax regulation in the agrarian sector and their gradual change over the last few years have been analyzed. A schematic diagram of the changes of the special regime in taxation in 2016-2017 years has been constructed. The alternative ways of supporting agricultural commodity producers by means of subsidy programs are presented. The flaws of tax innovations in agriculture are substantiated. The importance of state regulation of the agrarian sector of the economy through the tax mechanisms has been confirmed. Conclusion. Conclusions are made regarding to the modern state of the system of taxation of agrarian enterprises and the consequences of increasing the tax burden for taxpayers of the IV group of the single tax. Taking into account changes in the agrarian sector and the economy as a whole, the agricultural taxation system requires serious reforms, including in terms of eliminating tax problems for different categories of agricultural producers. However, taxation in agriculture, where there are specific economic conditions, should stimulate producers, which

ENTERPRISES DEVELOPMENT: MANAGEMENT MODEL

Directory of Open Access Journals (Sweden)

Lina Shenderivska

2018-01-01

Full Text Available The paper’s purpose is to provide recommendations for the effective managing the companies’ development taking into account the sectoral key elements’ transformation. Methodology. The enterprise profits’ econometric simulation is conducted to determine the most significant factors influencing their development. According to the model testing result, their multicollinearity was revealed. To get rid of the multicollinearity phenomenon from the profit models, isolated regressors are excluded, namely, return on assets, material returns, return on equity. To obtain qualitative models with a small error of model parameters estimation and, accordingly, high reliability of the conclusion about the interrelation between the factors of the model and the resulting feature, factors in the income model that are not closely interconnected, that is, not multicollinear, are included. Determination coefficients R2 and F-criterion were calculated for model quality checking. The modern printing enterprises of Ukraine key elements, connected with integration into the global information space, are analysed. Results. The interrelation between a company’s development and earning capacity is identified in the study. The profit importance as the main source for enterprise financing is substantiated. Factors that have the greatest impact on the enterprises’ development are labour productivity, financial autonomy, working capital turnover, and the character of their influence is most adequately reflected by the power model. Peculiarities of the enterprises’ activity include increased competition at the inter-branch level, poorly developed industrial relations, and the own sources of financing activities shortage. Practical implications. Based on information on the most significant developmental impact factors, directions for perspective enterprises development for their competitiveness increase are proposed: diversification based on the activity expansion

Supporting BPMN choreography with system integration artefacts for enterprise process collaboration

NARCIS (Netherlands)

Nie, H.; Lu, X.; Duan, H.

2014-01-01

Business Process Model and Notation (BPMN) choreography modelling depicts externally visible message exchanges between collaborating processes of enterprise information systems. Implementation of choreography relies on designing system integration solutions to realise message exchanges between

[The main directions of improving the system of state accounting and control of radioactive substances and radioactive waste products].

Science.gov (United States)

2012-01-01

This paper describes a modification of the basic directions of state accounting and control of radioactive substances and radioactive waste products, whose implementation will significantly improve the efficiency of its operation at the regional level. Selected areas are designed to improve accounting and control system for the submission of the enterprises established by the reporting forms, the quality of the information contained in them, as well as structures of information and process for collecting, analyzing and data processing concerning radioactive substances and waste products.

Correspondence Analysis-Theory and Application in Management Accounting Research

Science.gov (United States)

Duller, Christine

2010-09-01

Correspondence analysis is an explanatory data analytic technique and is used to identify systematic relations between categorical variables. It is related to principal component analysis and the results provide information on the structure of categorical variables similar to the results given by a principal component analysis in case of metric variables. Classical correspondence analysis is designed two-dimensional, whereas multiple correspondence analysis is an extension to more than two variables. After an introductory overview of the idea and the implementation in standard software packages (PASW, SAS, R) an example in recent research is presented, which deals with strategic management accounting in family and non-family enterprises in Austria, where 70% to 80% of all enterprises can be classified as family firms. Although there is a growing body of literature focusing on various management issues in family firms, so far the state of the art of strategic management accounting in family firms is an empirically under-researched subject. In relevant literature only the (empirically untested) hypothesis can be found, that family firms tend to have less formalized management accounting systems than non-family enterprises. Creating a correspondence analysis will help to identify the underlying structure, which is responsible for differences in strategic management accounting.

Empirical research on the impact of open-book accounting on organizational performance

OpenAIRE

Wei Di; Shiqi Wang

2017-01-01

In order to optimize the cost of supply chain and seek cost reduction opportunities, the enterprise discloses the inter-enterprise cost data, which is called as open-book accounting. However, the cooperation between each enterprise across organizational boundaries also involves in the inter-organizational cost management. This paper mainly researches whether the open-book accounting can produce a positive impact on the enterprise performance when the enterprise carries out the inter-organizat...

Study on Practicality of Tax Law Course in Accounting Major

Science.gov (United States)

Wang, Lixia; Chang, Zhongxin

2011-01-01

Accounting staff play a more and more important role in enterprises and the ability to handle tax related business is one of the necessary abilities of accounting staff. At present, some problems exist in system setting, content teaching, textbook construction, teaching method and so on of tax law course in institutions of higher learning. The…

Basis of accountability system

International Nuclear Information System (INIS)

Anon.

1981-01-01

The first part of this presentation describes in an introductory manner the accountability design approach which is used for the Model Plant in order to meet US safeguards requirements. The general requirements for the US national system are first presented. Next, the approach taken to meet each general requirement is described. The general concepts and principles of the accountability system are introduced. The second part of this presentation describes some basic concepts and techniques used in the model plant accounting system and relates them to US safeguards requirements. The specifics and mechanics of the model plant accounting system are presented in the third part. The purpose of this session is to enable participants to: (1) understand how the accounting system is designed to meet safeguards criteria for both IAEA and State Systems; (2) understand the principles of materials accounting used to account for element and isotope in the model plant; (3) understand how the computer-based accounting system operates to meet the above objectives

Inter organizational System Management for integrated service delivery: an Enterprise Architecture Perspective

OpenAIRE

Elmir, Abir; Elmir, Badr; Bounabat, Bouchaib

2015-01-01

Service sharing is a prominent operating model to support business. Many large inter-organizational networks have implemented some form of value added integrated services in order to reach efficiency and to reduce costs sustainably. Coupling Service orientation with enterprise architecture paradigm is very important at improving organizational performance through business process optimization. Indeed, enterprise architecture management is increasingly discussed because of information system r...

Using hub technology to facilitate information system integration in a health-care enterprise.

Science.gov (United States)

Gendler, S M; Friedman, B A; Henricks, W H

1996-04-01

The deployment and maintenance of multiple point-to-point interfaces between a clinical information system, such as a laboratory information system, and other systems within a healthcare enterprise is expensive and time consuming. Moreover, the demand for such interfaces is increasing as hospitals consolidate and clinical laboratories participate in the development of regional laboratory networks and create host-to-host links with laboratory outreach clients. An interface engine, also called a hub, is an evolving technology that could replace multiple point-to-point interfaces from a laboratory information system with a single interface to the hub, preferably HL7 based. The hub then routes and translates laboratory information to other systems within the enterprise. Changes in application systems in an enterprise where a centralized interface engine has been implemented then amount to thorough analysis, an update of the enterprise's data dictionary, purchase of a single new vendor-supported interface, and table-based parameter changes on the hub. Two other features of an interface engine, support for structured query language and information store-and-forward, will facilitate the development of clinical data repositories and provide flexibility when interacting with other host systems. This article describes the advantages and disadvantages of an interface engine and lists some problems not solved by the technology. Finally, early developmental experience with an interface engine at the University of Michigan Medical Center and the benefits of the project on system integration efforts are described, not the least of which has been the enthusiastic adoption of the HL7 standard for all future interface projects.

试论现行财务会计与报表的缺陷及改进--从企业会计准则（基本准则）的缺陷谈起%On the Defects and Improvement of Current Financial Accounting and Reporting---from the defects of the enterprise accounting standards (basic standards)

Institute of Scientific and Technical Information of China (English)

曹苏铁

2016-01-01

China's current enterprise accounting standards - Basic Standards in accounting and accounting elements of the division, the statement of accounting measurement, as well as the understanding and use of the accrual basis, all exist obvious defects. This paper analyzes the defects of the above mentioned defects, and puts forward care his own opinion 1. Do not put“sustainable management”set a foundation for enterprise accounting; 2. The profit should not be included in the accounting elements as the basic classification of accounting; 3. Enterprises in the initial measurement of the accounting elements shall, in general, use the fair value, and surviving measurement is usually follow the historical cost principle; 4. Responsibilities occurred receipt and payment system and implementation system is not “either/or” antagonistic relationship; 5. The traditional income statement can be adapted as income and expenditure.%我国现行企业会计准则—基本准则在会计假设和会计要素划分，对会计计量的表述，以及对权责发生制的理解与运用方面存在着明显的缺陷.本文逐一分析了上述缺陷条款的不妥当之处，并提出了自己的见解：1.不能把“持续经营”设定为企业会计核算的基础；2.利润不应当作为会计的基本分类列入会计要素；3.企业在对会计要素进行初始计量时一般采用公允价值，而存续计量则通常遵照历史成本原则；4.权责发生制与收付实现制不是“非此即彼”的对立关系；5.传统利润表可以改编为新的收入支出表.

Republic of Tunisia : Accounting and Auditing

OpenAIRE

World Bank

2006-01-01

This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Tunisia. The analysis of practices is based among others on the review of a sample of 16 financial statements prepared in accordance with Tunisian accounting standards, including 6 listed enterprise sector companies, 3 listed credit institutions and 3 insurance undertakings (of which 2 are listed). The assessment uses International Finan...

IMPROVEMENT OF STRATEGIC MANAGEMENT OF THE INDUSTRIAL ENTERPRISE

Directory of Open Access Journals (Sweden)

Anna E. Gorokhova

2015-01-01

Full Text Available The subject / topic: The subject of this article is very actual in the light of formation of post-industrial economy and need of improvement of methods, tools and mechanisms of management of economic subjects. The main reason for low efficiency of the industrial enterprises consists now that the developed stereotypes of managing and the applied methods of management don't conform to requirements of market economy. In article advantages of introduction of instruments of strategic management in activity of the industrial enterprises are considered.The purpose / objectives: The purpose of article is the analysis of the directions of improvement of strategic management of the industrial enterprise in modern economic conditions. Objectives of the article: To investigate differences of strategic management of the industrial enterprise from traditional, to analyse modern strategy of the industrial enterprises, to reveal their features and scopes.Methodology: A methodical basis of this article are comparative methods of the analysis.The Results: Difference of strategic management of the industrial enterprise from the traditional is investigated. Possibility of strategic development of the industrial companies only at systematic introduction of innovations is proved. Modern strategy of development of the industrial enterprises are analysed: modern strategy of development in retail networks of sales of mobile phones, outsourcing strategy, strategy of development of the company on the basis of a matrix «a growth / share of the market», strategy of fight for intellectual leadership, strategy of ecosystems of J. F. Moore; their features and scopes are revealed.Conclusions / significance: It is necessary to expand practical use of instruments of strategic management in activity of the industrial enterprises as they allow to increase management efficiency as a result of the accounting of opportunities and threats of environment and current state of the

Pattern-Based Development of Enterprise Systems: from Conceptual Framework to Series of Implementations

Directory of Open Access Journals (Sweden)

Sergey V. Zykov

2013-04-01

Full Text Available Building enterprise software is a dramatic challenge due to data size, complexity and rapid growth of the both in time. The issue becomes even more dramatic when it gets to integrating heterogeneous applications. Therewith, a uniform approach is required, which combines formal models and CASE tools. The methodology is based on extracting common ERP module level patterns and applying them to series of heterogeneous implementations. The approach includes a lifecycle model, which extends conventional spiral model by formal data representation/management models and DSL-based "low-level" CASE tools supporting the formalisms. The methodology has been successfully implemented as a series of portal-based ERP systems in ITERA oil-and-gas corporation, and in a number of trading/banking enterprise applications for other enterprises. Semantic network-based airline dispatch system, and a 6D-model-driven nuclear power plant construction support system are currently in progress.

MANAGEMENT OF FORMATION AND DEVELOPMENT OF INTELLECTUAL CAPITAL OF THE ENTERPRISE

Directory of Open Access Journals (Sweden)

Ganna Zhytchenko

2017-09-01

Full Text Available The subject of this research is the external and internal relations of the enterprise regarding the formation of its own intellectual capital. Methodological approaches to capital formation are revealed: principles of accounting for development trends of the modern world and national economies, macro and microeconomic conditions for the formation and use, methods of operational and strategic management of capital, economic and social instruments for accounting, regulation, and stimulation of its development. Some ways of formation and use of an intellectual capital of the enterprise in the modern business environment are proposed. The article reveals the essence and formulates the concept of the enterprise’s intellectual capital, its structure. The main approaches to the formation of a corporate organizational and economic mechanism for managing intellectual capital are proposed. The results of research on the conditions for the formation and use of intellectual capital at a number of enterprises in the Kherson region of Ukraine are presented. Based on the results of the study of issues of formation and development of the intellectual capital of enterprises, the following conclusions are made: intellectual capital of the enterprise is considered by the authors as a system of relations between different economic entities regarding rational sustainable reproduction, output of products, goods, services on the basis of progressive development of engineering, technology, production organization, increase in corporate incomes and living standards of employees on the basis of personified economic interests of participants in production. These are the materialized and non-materialized resources of the enterprise, formed on the realized knowledge, experience, skills, abilities of employees, relations with consumers, suppliers and other market partners, on the relations between employees and departments of the enterprise, which together determine its

Comparative characteristics of the enterprise management concepts within the system of its innovation activity

OpenAIRE

Захаркін, Олексій Олександрович

2015-01-01

In this article the questions of the different management approaches (functional, process, systematical, structural, value, and project) usage within the innovation activity of the enterprise are examined. It is marked that the enterprise choice of the basic concept which will be the basis of its management system must fully provide the achievement of goals, which are of the primary importance for the enterprise in present and in future, adjust with the peculiarities of its manufacturing and ...

Diagnosis of Transport Activity as a Component of the Enterprise Logistical System

Directory of Open Access Journals (Sweden)

Skrynkovskyy Ruslan M.

2016-05-01

Full Text Available The article reveals the essence of the concept of “diagnosis of the enterprise transport activity”, by which there should be meant a process of evaluating the state of movement (transportation, carrying of freight (material resources, work in process or finished products by one type of transport facilities or their combination in accordance with the applied transport system and trends of its changes as well as determining the future prospects on the basis of sound management decisions in order to ensure a successful operation and development of the enterprise in the competitive environment. It has been found that the key business-indicators of the diagnosis system of transport activity as a component of the enterprise logistical system are: the coefficient of timeliness of freight transportation (delivery; coefficient of completeness of transportation; coefficient of freight safety conditions; coefficient of efficiency of freight transportation; coefficient of complexity of servicing freight owners; coefficient of satisfaction of freight owners’ demand, coefficient of readiness to operation of transport facilities per working day; coefficient of using vehicle kilometers travelled; coefficient of extensity of transport facility packing.

Economic and Mathematical Modelling of Optimisation of Transaction Expenses of Engineering Enterprises

OpenAIRE

Makaliuk Iryna V.

2014-01-01

The article identifies stages of the process of optimisation of transaction expenses. It develops an economic and mathematical model of optimisation of transaction expenses of engineering enterprises by the criterion of maximisation of income from realisation of products and system of restrictions, which envisages exceeding income growth rate over the expenses growth rate. The article offers to use types of expenses by accounting accounts as indicators of transaction expenses. In the result o...

From Training to Learning in Enterprise Resource Planning Systems

Science.gov (United States)

Kerr, Don; Murray, Peter A.; Burgess, Kevin

2012-01-01

The information systems' literature outlines how training is a critical factor to successful Enterprise Resource Planning (ERP) implementations. Yet, types of training are not discussed in the literature and there is little indication if existing training is effective and whether relevant contextual factors have been considered. Without…

Methodological Bases for Describing Risks of the Enterprise Business Model in Integrated Reporting

Directory of Open Access Journals (Sweden)

Nesterenko Oksana O.

2017-12-01

Full Text Available The aim of the article is to substantiate the methodological bases for describing the business and accounting risks of an enterprise business model in integrated reporting for their timely detection and assessment, and develop methods for their leveling or minimizing and possible prevention. It is proposed to consider risks in the process of forming integrated reporting from two sides: first, risks that arise in the business model of an organization and should be disclosed in its integrated report; second, accounting risks of integrated reporting, which should be taken into account by members of the cross-sectoral working group and management personnel in the process of forming and promulgating integrated reporting. To develop an adequate accounting and analytical tool for disclosure of information about the risks of the business model and integrated reporting, their leveling or minimization, in the article a terminological analysis of the essence of entrepreneurial and accounting risks is carried out. The entrepreneurial risk is defined as an objective-subjective economic category that characterizes the probability of negative or positive consequences of economic-social-ecological activity within the framework of the business model of an enterprise under uncertainty. The accounting risk is suggested to be understood as the probability of unfavorable consequences as a result of organizational, methodological errors in the integrated accounting system, which present threat to the quality, accuracy and reliability of the reporting information on economic, social and environmental activities in integrated reporting as well as threat of inappropriate decision-making by stakeholders based on the integrated report. For the timely identification of business risks and maximum leveling of the influence of accounting risks on the process of formation and publication of integrated reporting, in the study the place of entrepreneurial and accounting risks in

Oracle Enterprise Manager 12c command-line interface

CERN Document Server

Pot'Vin, Kellyn; Smith, Ray

2014-01-01

Oracle Enterprise Manager 12c Command-Line Interface shows how to use Enterprise Manager's powerful scripting language to automate your database administration work and save time by scripting routine tasks, and then executing those scripts across collections of databases and instances in your environment. This book is chock full of ready-made scripting examples contributed by the authors and leading members of the community. For example, you'll find scripts and examples of commands to: Remove an Enterprise Manager agent and its related targetsQuickly create administrator accounts that are ful

The choice of strategy of development of the enterprise entering into the integrated structure on the basis of obtaining additional competitive benefits by the enterprise

Directory of Open Access Journals (Sweden)

A. I. Khorev

2017-01-01

Full Text Available In article process of the choice of strategy of development of the enterprise, entering into the integrated structure (IS taking into account a possibility of obtaining additional competitive benefits by the enterprise from this occurrence is considered. The enterprises as a part of IS has to use a possibility of realization of effect of a synergy. In relation to the enterprise which is in IS, the synergy has not one concept, but three interrelations, different according to types, between the enterprises, namely: material, non-material and competitive. Such opinion of M. Porter shares most of the experts working in the sphere of strategic management. Realization of a synergy allows to improve overall performance not only IS (2 + 2 = 5 in general, but also and separately the enterprises entering IS. Overall performance of the enterprises improves thanks to obtaining additional competitive benefits by the enterprises in the form of decrease in expenses and differentiation of production that is realized by means of competitive strategy. Realization of effect of a synergy thanks to establishment of interrelations, as a rule, is followed also by increase in production of the enterprises entering IS that can be realized by means of growth strategy. Thus, it is desirable to develop strategy of development of the enterprise entering IS as the combined strategy consisting of two strategy: competitive and growth. The matrix of alternative strategy of development of the enterprise entering IS in the form of combinations competitive and strategy of growth, and also model of the choice of the similar combined strategy taking into account a possibility of obtaining additional competitive benefits by the enterprise is given in article. For an assessment of competitive advantages of the enterprise as a part of IS by means of ball estimates of experts the technique of a similar assessment, and a matrix of the arising interrelations of the enterprises in IS is

The role of enterprise systems in supply chain networks: a taxonomy of supply chain strategies

DEFF Research Database (Denmark)

Møller, Charles

2006-01-01

in the supply chain and to choose the right supply chain strategy. The work is based on a comprehensive study of the Supply Chain Management (SCM) and Enterprise Resource Planning (ERP) literature and the study suggests that there is an emerging new research potential for Enterprise Systems (ES) in the supply......This paper proposes a taxonomy for supply chain integration strategies. The taxonomy is based on the contingencies of supply chain network coupling and the Extended Enterprise Systems (EES) architecture in the supply chain. The purpose of this model is to map the portfolio of relations...

A mobile information management system used in textile enterprises

Science.gov (United States)

Huang, C.-R.; Yu, W.-D.

2008-02-01

The mobile information management system (MIMS) for textile enterprises is based on Microsoft Visual Studios. NET2003 Server, Microsoft SQL Server 2000, C++ language and wireless application protocol (WAP) and wireless markup language (WML) technology. The portable MIMS is composed of three-layer structures, i.e. showing layer; operating layer; and data visiting layer corresponding to the port-link module; processing module; and database module. By using the MIMS, not only the information exchanges become more convenient and easier, but also the compatible between the giant information capacity and a micro-cell phone and functional expansion nature in operating and designing can be realized by means of build-in units. The development of MIMS is suitable for the utilization in textile enterprises.

A mobile information management system used in textile enterprises

Energy Technology Data Exchange (ETDEWEB)

Huang, C-R; Yu, W-D [College of Textiles, Donghua University, 1882 west Yan-an Road, Shanghai 200051 (China)], E-mail: wdyu@dhu.edu.cn

2008-02-15

The mobile information management system (MIMS) for textile enterprises is based on Microsoft Visual Studios. NET2003 Server, Microsoft SQL Server 2000, C{sup ++} language and wireless application protocol (WAP) and wireless markup language (WML) technology. The portable MIMS is composed of three-layer structures, i.e. showing layer; operating layer; and data visiting layer corresponding to the port-link module; processing module; and database module. By using the MIMS, not only the information exchanges become more convenient and easier, but also the compatible between the giant information capacity and a micro-cell phone and functional expansion nature in operating and designing can be realized by means of build-in units. The development of MIMS is suitable for the utilization in textile enterprises.

A mobile information management system used in textile enterprises

International Nuclear Information System (INIS)

Huang, C-R; Yu, W-D

2008-01-01

The mobile information management system (MIMS) for textile enterprises is based on Microsoft Visual Studios. NET2003 Server, Microsoft SQL Server 2000, C ++ language and wireless application protocol (WAP) and wireless markup language (WML) technology. The portable MIMS is composed of three-layer structures, i.e. showing layer; operating layer; and data visiting layer corresponding to the port-link module; processing module; and database module. By using the MIMS, not only the information exchanges become more convenient and easier, but also the compatible between the giant information capacity and a micro-cell phone and functional expansion nature in operating and designing can be realized by means of build-in units. The development of MIMS is suitable for the utilization in textile enterprises

Building Industry Enterprises Logistic System according to their Life-cycle and Organizational Adaptation

Directory of Open Access Journals (Sweden)

Natalya Voznenko

2016-01-01

Full Text Available This article presents a survey of the Ukrainian machinery-building industry enterprises performance in 2012-2014 due to the state of their logistic systems development and companies’ life-cycle stage. The review of existing theoretical approaches shows the range of possible criteria for evaluation at each level of the industry, enterprise and product. The conducted research evaluates the Ukrainian machinery-building industry and the companies that create that potential. The peculiarities of the organizational adaptation of the above mentioned enterprises and the developed recommendations will help to establish an adaptive management and gain enterprises’ market competitiveness.

Improvement of the Model of Enterprise Management Process on the Basis of General Management Functions

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Ruslan Skrynkovskyy

2017-12-01

Full Text Available The purpose of the article is to improve the model of the enterprise (institution, organization management process on the basis of general management functions. The graphic model of the process of management according to the process-structured management is presented. It has been established that in today's business environment, the model of the management process should include such general management functions as: 1 controlling the achievement of results; 2 planning based on the main goal; 3 coordination and corrective actions (in the system of organization of work and production; 4 action as a form of act (conscious, volitional, directed; 5 accounting system (accounting, statistical, operational-technical and managerial; 6 diagnosis (economic, legal with such subfunctions as: identification of the state and capabilities; analysis (economic, legal, systemic with argumentation; assessment of the state, trends and prospects of development. The prospect of further research in this direction is: 1 the formation of a system of interrelation of functions and management methods, taking into account the presented research results; 2 development of the model of effective and efficient communication business process of the enterprise.

Management accounting and its place in the accounting system

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Aneliya Galinova

2017-05-01

Full Text Available Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

The Place of Management of Production Stocks in the Enterprise Management System

OpenAIRE

Kuzmin Oleh Ye.; Melnyk Olha H.; Hanas Lyubov M.; Nodzhak Lyubov S.

2017-01-01

The article is concerned with the definition of peculiarities of management of production stocks within the management system of enterprise. The article thoroughly researches the essence and peculiarities of the process of management of production stocks as an economic category that, unlike existing interpretations, has allowed to specify semantic and functional content of the concept. Management of production stocks of enterprise is presented as a specific function of management in the enter...

Advancing Direct Corporate Accountability in International Human Rights Law: The Role of State-Owned Enterprises

OpenAIRE

Ma, Xili

2017-01-01

Resorting to the immensely State-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate. Among many proposals aiming at filling the international regulatory gaps, imposing international human rights obligations directly on corporations is a bold one, which, due to profound doctrinal and practical challenges, has yet to be agreed upon or established. However, State-Owned Enterprises (SOEs), given its prima facie “State-Business nexus” that bl...

Psychic pathology of anthropogenic accidents at risk enterprises

International Nuclear Information System (INIS)

Pukhovskij, N.N.

1993-01-01

The literary data on the clinic and pathogenesis distinctions of traumatic and posttraumatic stress following the accidents are analyzed. The inner contradictory character of the Chernobyl NPP operators reaction to psychodraumatic situation is revealed. A number of concepts liable to discussion is given: inner contradiction of the reactions to traumatic stress on account of accidents at risk cuterprises puts forward the way for psychology evolution in process, besides, posttraumatic stress may be considered as one of the stages of such evolution; the misuse of spirits by the persons with traumatic stress appeared on account of accidents at risk enterprises puts forward the way for the subsequent evolution towards psychic degeneration; the prevailing effect of the reality denial among the personnel of the risk enterprises may form a muthcreative attitude to technical sphere and play a certain role in the emergence of anthropogenic accidents at these enterprises. 22 refs

Central Accountability System (CLAS)

International Nuclear Information System (INIS)

Hairston, L.A.

1991-01-01

The Central Accountability System (CLAS) is a high level accountability system that consolidates data from the site's 39 material balance areas (MBA) for reporting to Westinghouse Savannah River Company (WSRC) management, Department of Energy (DOE) and the Nuclear Materials Management and Safeguards System (NMMSS) in Oak Ridge, TN. Development of the system began in 1989 and became operational in April, 1991. The CLAS system enhances data accuracy and accountability records, resulting in increased productivity and time and cost savings. This paper reports that the system is in compliance with DOE Orders and meets NMMSS reporting requirements. WSRC management is provided with the overall status of the site's nuclear material inventory. CLAS gives WSRC a leading edge in accounting technology and enhances good accounting practices

Practicing Technology Implementation: The Case of an Enterprise System

Science.gov (United States)

Awazu, Yukika

2013-01-01

Drawing on four theories of practice--Communities of Practice (CoP), Bourdieu's theory of practice, Pickering's mangle of practice, and Actor Network Theory (ANT), the study provides an in-depth understanding about technology implementation practice. Analysis of an Enterprise System implementation project in a software manufacturing…

The Methodical Aspects of Material Stimulation in the Motivation System at Enterprises of Electricity Industry

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Kostіn Dmytro Yu.

2017-09-01

Full Text Available The article improves the methodical aspects of estimating material stimulation at enterprises of electricity industry. It has been determined that the provided taxonomy coefficients synthetically characterize changes in the values of attributes of the groups studied. Their most important advantage is that, in the course of analysis, we can now use only one indicator, which characterizes the direction and scope of changes in the processes described by the set of arbitrary numbers of incoming attributes. The level of material stimulation in the motivation system of enterprises of electricity in 2012–2015 was researched. It has been noted that during the outlined period there has been a general trend towards an increase in the integral indicator. This results from the economic crisis occurrences and the lack of a well-functioning organizational and economic mechanism for managing the motivation system at enterprises of this industry branch. The integrated assessment of enterprises extends the economic essence of the concept of material stimulation in the motivation system at enterprises of electricity industry, allowing it to be used to characterize the enterprise’s ability to return to its equilibrium status, preserve the parameters and move to a new stage of development in the conditions of accidental changes in the external and internal environment.

Penerapan sistem enterprise resource planning: dampak terhadap kinerja keuangan perusahaan

OpenAIRE

Kristianti, Cornelia Endra; Achjari, Didi

2018-01-01

This study aims to investigate the impact of implementation of Enterprise Resource Planning (ERP) system toward  company’s financial performance. The company's financial performance is measured by the ratio of labor productivity (LP), Return on Assets (ROA), Net Profit Margin (NPM), Account Receivable Turnover (ART), and Inventory Turnover (IT). Sample used in this study are 34 public listed companies that have implemented ERP system in the period of 2002-2013. Data were analyzed by comparing...

Development of structural diagram of automated dispatch control system for power consumption at non-ferrous metallurgy enterprises

Science.gov (United States)

Klyuev, R. V.; Bosikov, I. I.; Madaeva, M. Z.; A-V Turluev, R.

2018-03-01

The structural scheme of the automated control system of power consumption at the industrial enterprise is developed in the article. At the non-ferrous metallurgy enterprise, an energy inspection and a rank analysis of the electrical energy consumption of the main processing equipment were carried out. It is established that the enterprises of non-ferrous metallurgy are a complex process system consisting of a set of thousands of jointly functioning technological facilities. For the most effective estimation of power consumption of enterprises, it is reasonable to use the automated system of dispatching control of power consumption (ASDCPC). The paper presents the results of the development of the ASDCPC structural diagram that allows one to perform on-line control and management of the energy and process parameters of the main production units and the enterprise as a whole. As a result of the introduction of ASDCPC at the non-ferrous metallurgy enterprise, the consumed active power was reduced during the peak hours of the load by 20%, the specific electricity consumption - by 14%, the cost of the energy component in the cost of production of hard alloys - by 3%.

Diversification Models of Sales Activity for Steady Development of an Enterprise

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Nestor Shpak

2016-04-01

Full Text Available The paper substantiates the importance of the optimal directionality choice of sales activity as one of the main lines of enterprise activity, the functioning of which should be complete, synchronous and complementary. Diversification is one of the powerful instruments to ensure the steady development of the sales activity of an enterprise. Three models of sales activity diversification of an enterprise are developed. The first model is based on unveiling the potential of sales channels and allows us to show the peculiarities of their use. The second model of the optimal quantitative distribution of production between sales channels is based on profit maximization. This approach not only takes into account the evaluation of the prescribed parameters of sales channels, but also provides the high profitability of each assortment item and of the whole enterprise. The third model of the optimal distribution of production between sales channels accounts for the experience of collaboration between the enterprise and sales channels during the past period and ensures the minimal risk and appropriate profitability for each sales channel. The proposed models are tested and compared to actual data of the enterprise; the advantages and peculiarities of each model are discussed.

PROSPECTS OF APPLICATION OF THE CONCEPTOF QUICK RESPONSE MANUFACTURING AT THE RUSSIAN INDUSTRIAL ENTERPRISES

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Ch. V. Shipilova

2016-01-01

Full Text Available This article is devoted to research of such concept of the organization of production, as Quick Response Manufacturing or Quick-response production, at the center which, time of implementation of the order is put. Today domestic producers are compelled to function in new conditions, competing with a great number of players of the global market, as a result the emphasis on timely implementation of orders and a tendency of reduction of time of production will allow to reach competitive advantages. Fundamental aspects of Quick Response Manufacturing within functioning of the enterprise of branch are considered, and also the essential lack of this concept is revealed.The purpose / objectives. The purpose of article is research of the economic contents of the concept of the organization of production Quick Response Manufacturing and area of its use at the modern industrial enterprises. Article tasks: to investigate economic contents of the concept of Quick Response Manufacturing, to reveal its features and scopes in the modern industry.Methods. A methodical basis of this article are comparative methods of the analysis.Results. The economic contents of the concept of Quick Response Manufacturing are investigated. Four main key aspects which are the cornerstone of this concept are investigated: time force, organizational structure of the enterprise, system dynamics and possibilities of its application in scales of all enterprise. Components of positive work of system dynamics of the industrial enterprise are revealed, the trend of critical process of production is built. Considering that modern conditions demand from the enterprises to react, adapt quickly for the changing conditions, the factor of time plays an important role. Therefore the concept of QRM has rather perspective character, focusing attention on time of implementation of the order, in that communication that this parameter is one of key both for the enterprise, and for increase of its

Management tools used by providers of accounting services in small and medium enterprises of João Pessoa Metropolitan Region

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Anderson de Queiroz Henriques Coutinho

2016-12-01

Full Text Available The Management Accounting has several tools that can provide administrative support to the entities in the decision-making process. Therefore, this study aimed to make a survey on the use of these tools by the companies providing accounting services responsible for accounting of Small and Medium Enterprises located in the metropolitan area of João Pessoa. The method used was the bibliographical and descriptive. In order to obtain the information needed to perform the study, semi-structured questionnaire was used, with closed and open questions, applied to the leaders of 31 accounting companies from an universe of 135 registered and active in Paraíba Accounting Regional Council in 2013. The knowledge and application of the management tools by the office was verified - the results indicate that accountants know most of the tools, but they do not apply these tools in their clients in the same proportion. This scenario was partially justified when they answered during the survey that the Implantation Phase is considered the most difficult to apply the tools in their clients. Among the management tools, Cash Flow and the Strategic Planning were the most cited about knowledge and applicability, on the other hand, the PROCEM certificate and Downsizing were the least mentioned.

Operational analysis of the tailings bund wall drainage system at mirny ore mining and processing enterprise

Directory of Open Access Journals (Sweden)

Aniskin Nikolay Alekseevich

2016-12-01

Full Text Available Issues of environmental safety of tailings of ore mining and processing enterprises are considered; parameters of drainage of bund walls are of great significance for the environmental safety. Description of the bund wall of Mirny ore mining and processing enterprise and the tailings filling layouts are given. Results of field observation and model study of the tailings bund wall drainage system at Mirny ore mining and processing enterprise are presented. The drainage system rebuilding project analysis was performed. Proposals for its improvement were set forward.

Management of operational enterprise value in value-based management system

OpenAIRE

Protasova, Yelizaveta V.

2014-01-01

The economic criteria of effectiveness and efficiency for the value-based management system have been proposed. Also, the methodological approach to the management of operational enterprise value on the basis of the definite limit values of influence factors is proposed.

Internal control in the management system of meat processing enterprises

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Volodymyr Kushnir

2018-03-01

Full Text Available The article is described the theoretical basis of internal control and its practical aspects in the work of meat processing enterprises (a case in the meat processing industry in Ukraine. The purpose of the research is to establish the theoretical foundations of the internal control and its improvement in the activity of meat processing plants of various forms of management. It is proposed to use precisely internal control among other names of domestic control. Definition of internal control, its subject and purpose are improved. The subjects and objects of internal control are determined; the principles of its implementation are supplemented. Specific control tasks in meat processing plants according to the needs of this industry are outlined. Specific examples of control subjects are presented and the role of the revision commission is emphasized. The state of internal control in meat processing plants in Ukraine is investigated and it is established that it has a bad condition and unfounded approach to its implementation by managers of meat processing enterprises. To improve the situation we recommend that each meat processing enterprise have in its staff a revision commission or an apposer (auditor. It is established that internal control is more effective in joint-stock companies than in limited liability companies. The necessity of internal control as an important element in the enterprise management system is accented.

Machine learning algorithms for the creation of clinical healthcare enterprise systems

Science.gov (United States)

Mandal, Indrajit

2017-10-01

Clinical recommender systems are increasingly becoming popular for improving modern healthcare systems. Enterprise systems are persuasively used for creating effective nurse care plans to provide nurse training, clinical recommendations and clinical quality control. A novel design of a reliable clinical recommender system based on multiple classifier system (MCS) is implemented. A hybrid machine learning (ML) ensemble based on random subspace method and random forest is presented. The performance accuracy and robustness of proposed enterprise architecture are quantitatively estimated to be above 99% and 97%, respectively (above 95% confidence interval). The study then extends to experimental analysis of the clinical recommender system with respect to the noisy data environment. The ranking of items in nurse care plan is demonstrated using machine learning algorithms (MLAs) to overcome the drawback of the traditional association rule method. The promising experimental results are compared against the sate-of-the-art approaches to highlight the advancement in recommendation technology. The proposed recommender system is experimentally validated using five benchmark clinical data to reinforce the research findings.

ACCOUNTING ALTERNATIVE TREATMENTS REGARDING FIXED ASSETS - A NATIONAL AND INTERNATIONAL APPROACH

Directory of Open Access Journals (Sweden)

Ion PERES

2009-12-01

Full Text Available By introducing the IFRS, as main accountancy source for the quoted enterprises, on the markets established byEU, for making strong its position within the interior of a such large market, IASB could not present itself souninterested in front of a potential extension of own accountancy documents, to a great number of small and middleenterprises, functional on the European market. Everyt hing is directed towards a growth of competitive capacity ofenterprises, thanks to comparability, an existing characteristic within the internal accountancy Standard, generallyapplied (even in the simplified form for the small dimensions enterprises, an d either on sector’s level or upon creditsaccess level.Tangible assets are handled by the Interna tional Accounting Standard 16 – Tangible assets. The main issuesaddressed by IAS 16 Tangible assets refers to: recognition time of assets, determinati on of their accounting value,depreciation expenses to be recognized in connection with these values, the accounting treatment, requirements forsubmission of information.This research papers objective consists on verifying the impact generated over the management of enterpriseactivity, by applying the international standards of accountancy IAS/IFRS, in editing and publishing the accountingperiod balance and of that reinforced balance, for the quoted companies. The aspects that we will underline with gr eatimportance will represent the modifications brought to the economic -financial informational system and ofmodifications appeared with a view to analyze the activity and performance of enterprises

PRESENT AND FUTURE OF NATIONAL ACCOUNTING REGULATIONS COMPLIANT WITH EUROPEAN DIRECTIVES

Directory of Open Access Journals (Sweden)

Dorina, LUȚĂ

2014-11-01

Full Text Available Financial statements are the basic form to submit accounting information and they envisage the provision of information on an enterprise's financial status, performance and cash flow. The quality of financial reporting arises from accounting norms that impose a joint terminology ensuring accounting information's comparability, communication and understanding. In the European Union, the standards adopted by the Council of European Communities aim at harmonizing accounting systems, preparing and submitting annual financial statements. To apply them, member states must first incorporate them into their own legislations resorting over time to various implementation solutions, which involves certain difficulties due to economic, social and political peculiarities. In this respect, the European Parliament has adopted Directive 2013/34/EU regarding annual financial statements, consolidated financial statements and associated reports of various types of enterprises. The present paper envisages a comparative study of old directives (Fourth Directive and Seventh Directive and the new Directive.

Enterprise Information Systems as a Service: Re-engineering Enterprise Software as Product-Service System

NARCIS (Netherlands)

Wortmann, Johan; Don, H.; Hasselman, J.; J., Wilbrink; Frick, Jan; Laugen, Bjørge Timenes

2012-01-01

This paper draws an analogy between developments in enterprise software and in capital goods manufacturing industry. Many branches of manufacturing industry, especially automotive industry, have grown in maturity by moving from craftsmanship to mass production. These industries subsequently move

The Specific Features of design and process engineering in branch of industrial enterprise

Science.gov (United States)

Sosedko, V. V.; Yanishevskaya, A. G.

2017-06-01

Production output of industrial enterprise is organized in debugged working mechanisms at each stage of product’s life cycle from initial design documentation to product and finishing it with utilization. The topic of article is mathematical model of the system design and process engineering in branch of the industrial enterprise, statistical processing of estimated implementation results of developed mathematical model in branch, and demonstration of advantages at application at this enterprise. During the creation of model a data flow about driving of information, orders, details and modules in branch of enterprise groups of divisions were classified. Proceeding from the analysis of divisions activity, a data flow, details and documents the state graph of design and process engineering was constructed, transitions were described and coefficients are appropriated. To each condition of system of the constructed state graph the corresponding limiting state probabilities were defined, and also Kolmogorov’s equations are worked out. When integration of sets of equations of Kolmogorov the state probability of system activity the specified divisions and production as function of time in each instant is defined. On the basis of developed mathematical model of uniform system of designing and process engineering and manufacture, and a state graph by authors statistical processing the application of mathematical model results was carried out, and also advantage at application at this enterprise is shown. Researches on studying of loading services probability of branch and third-party contractors (the orders received from branch within a month) were conducted. The developed mathematical model of system design and process engineering and manufacture can be applied to definition of activity state probability of divisions and manufacture as function of time in each instant that will allow to keep account of loading of performance of work in branches of the enterprise.

Defense Enterprise Accounting and Management System (DEAMS) Increment 1 Release 3 Initial Operational Test and Evaluation Report

Science.gov (United States)

2015-08-01

systems that generate financial events and provide travel, payroll, disbursing, transportation, logistics , acquisition, operational, and accounting...timeliness unless DFAS can note the situation and perform the manual workaround quickly.  SPS0-O-001. Under analysis. Outbound BPEL processes are

Development of methodological tools for assessing enterprise credit worthiness taking into account off-balance sheet risks

Directory of Open Access Journals (Sweden)

N.G. Vygovska

2017-12-01

Full Text Available The article is devoted to the improvement of methodical tools for assessing the credit worthiness of enterprises’ legal entities taking into account the impact of off-balance-sheet risks on the definite integral class of a debtor-borrower. The authors substantiate that the non-accounting of off-balance sheet commitments in assessing the borrower’s credit worthiness leads to false managerial decisions on granting a loan and increasing the level of credit risk of the bank. The purpose of the article is to study the questions of methodical tools for assessing the credit worthiness of economic entities and develop directions for improving its analytical support taking into account the impact of off-balance-sheet risks. The object of the research is the analytical support for assessing the credit worthiness of a borrower-legal entity taking into account off-balance-sheet risks. The authors put forward and proved the hypothesis that, acting as the guarantor or principal of another enterprise, the assessment of the borrower's credit worthiness undergoes significant changes. The coefficient analysis of the methodological provision for assessing the borrower's credit rating by the current method number 351 is carried out, as a result of which the influence on the integral index and the debtor class is proved. When determining the reliability class of the borrower, the most affected are solvency ratios (especially for short-term loans and financial sustainability (for long-term loans to the borrower. The current methodology for defining these indicators does not take into account the effect of off-balance sheet risks, which is due to the use of financial reporting data, which does not include data on off-balance sheet instruments. The methodological support of credit-worthiness analysis is proposed, taking into account the impact of off-balance sheet risks on it. The prospects for further research should be formulated in the direction of improving the

Middle and small manufacture enterprise e-commerce application systems research

Science.gov (United States)

Zhu, Mingqiang

2017-04-01

With the extensive application of electronic commerce in manufacturing enterprises, e-commerce the influence of operation is increasingly becoming the focus of academic and business circles on the basis, this paper probes into the influence of e-commerce on the operation of the enterprise for the manufacturing enterprises to correctly understand the performance of e-commerce to provide a little help. The article first analyses e-commerce new environment on medium manufacturing enterprise requires, current medium manufacturing enterprise achieved e-commerce has many difficult, should e-commerce correctly awareness, and full planning, and points step implementation, and e-commerce and enterprise integration, and construction features of e-commerce platform, and procurement and supply chain of collaborative management, and attention customer management, and variety e-commerce of mode mixed, and flexible effective operations, and logistics socialization, views, focus on small and medium manufacturing enterprises in e-commerce applications to be innovative in design, production and management of agile and flexible production strategies.

The Formation of a System of Indicators of Problem Monitoring of the Financial Results of Trade Enterprise

Directory of Open Access Journals (Sweden)

Kruhlova Olena A.

2017-11-01

Full Text Available The article is aimed at defining theoretical foundations and developing scientific-methodical and practical recommendations on substantiation of target values of indicators of financial results for organization of problem monitoring at trade enterprises. It has been determined that the tasks of problem monitoring of financial results depend on the certain stage of the life cycle of enterprise. Its staying at the stages of development, formation or recession requires differentiation of both management goals and target values of financial results. Taking into consideration the coherence of determination of financial results, it has been proved that the main object of problem monitoring is the indicator of net financial result. In order to ensure the break-even activity of a trade enterprise, the target setting for the formation of its net financial result is to achieve zero value; to maintain the rate of growth and profitability of equity capital – a financial result, calculated according to the maximum profitability of equity for the enterprise; to maximize the financial result and ensure the profitability of equity at the level of enterprises-competitors – the financial result, taking into account the maximum profitability of equity based on the data obtained from the benchmarking analysis.

Decentralized Enterprise Systems: A Multi-platform Wireless Sensor Networks Approach

NARCIS (Netherlands)

Marin Perianu, Mihai; Meratnia, Nirvana; Havinga, Paul J.M.; Moreira Sá de Souza, L.; Müller, J.; Spiess, P.; Haller, S.; Riedel, T.; Decker, C.; Stromberg, G.

2007-01-01

Massively deployed wireless sensor and actuator networks, co-existing with RFID technology, can bring clear benefits to large-scale enterprise systems, by delegating parts of the business functionality closer to the point of action. However, a major impediment in the integration process is

Planning Approach to Organisational and Methodical Provision of Formation and Functioning of Logistic Systems of Enterprises

Directory of Open Access Journals (Sweden)

Kolodizyeva Tetyana O.

2013-12-01

Full Text Available The article analyses factors of external and internal environment of enterprises that influence the process of formation of logistic systems and justifies expediency of use of the planning approach to development of the organisational and methodical provision of functioning of logistic systems of enterprises. The article offers to conduct development of organisational and methodical provision of formation of functioning of logistic systems with the use of not one but several methodological approaches: situational, process, functional and planning. The conducted analysis allowed composing a basic project, which could be laid in the foundation of formation of a logistic system by any enterprise for meeting requirements of the planning triangle: content / borders, time, cost, taking into consideration the forth limitation – quality.

ERP systems selection in multinational enterprises: a practical guide

OpenAIRE

Moutaz Haddara

2018-01-01

The Enterprise Resource Planning (ERP) system selection is an early phase in the ERP adoption process. When organizations evaluate an ERP, they commonly develop their own selection criteria that usually involve various system and vendor related factors. While the selection process is critical, however, there is an apparent research gap in literature. The ERP selection effort also focuses on the system’s fit with the organizational requirements and needs. Thus, the selection phase is critical,...

Developing business advantages from the technological possibilities of enterprise information systems

Directory of Open Access Journals (Sweden)

Luay Anaya

2014-01-01

Full Text Available Organizations are increasingly implementing Enterprise Information Systems (EIS, and Enterprise Resource Planning (ERP systems in particular. Despite the notable studies on the advantages of an EIS, many organizations are not satisfied with the benefits or advantages gained. At the same time, it is assumed that such systems with increasing innovations and technological enhancements would generate abundant business advantages, if organizations exploited these opportunities. The investigation in this work drew on the sociomateriality perspective, using imbrication notion, and focused on a telecomm case study to examine how organizations can exploit the technological possibilities of an EIS to create business benefits. The study findings suggest that business benefits can be achieved when the EIS as a technical system is interwoven with the organizational work in which both dynamically change in practice (not from the technical features of the system, when the system provides interesting and beneficial technological possibilities that attract organizations, and when the firm has the organizational capabilities to translate these possibilities into real business benefits.

The intellectual core of enterprise information systems: a co-citation analysis

Science.gov (United States)

Shiau, Wen-Lung

2016-10-01

Enterprise information systems (EISs) have evolved in the past 20 years, attracting the attention of international practitioners and scholars. Although literature reviews and analyses have been conducted to examine the multiple dimensions of EISs, no co-citation analysis has been conducted to examine the knowledge structures involved in EIS studies; thus, the current study fills this research gap. This study investigated the intellectual structures of EISs. All data source documents (1083 articles and 24,090 citations) were obtained from the Institute for Scientific Information Web of Knowledge database. A co-citation analysis was used to analyse EIS data. By using factor analysis, we identified eight critical factors: (a) factors affecting the implementation and success of information systems (ISs); (b) the successful implementation of enterprise resource planning (ERP); (c) IS evaluation and success, (d) system science studies; (e) factors influencing ERP success; (f) case research and theoretical models; (g) user acceptance of information technology; and (h) IS frameworks. Multidimensional scaling and cluster analysis were used to visually map the resultant EIS knowledge. It is difficult to implement an EIS in an enterprise and each organisation exhibits specific considerations. The current findings indicate that managers must focus on ameliorating inferior project performance levels, enabling a transition from 'vicious' to 'virtuous' projects. Successful EIS implementation yields substantial organisational advantages.

Risks of a town-forming enterprise in the risk system of a company town

Directory of Open Access Journals (Sweden)

Antonyuk V.S.

2017-01-01

Full Text Available The article is devoted to review of risks of a town-forming enterprise in the risk system of the company town counterparties (infrastructure, population, small and medium business, local self-government authorities. It contains an algorithm of stepwise study of risks of a town-forming enterprise from the perspective of their interconnection with the risk system of the company town counterparties. Approbation of theoretical and methodical provisions by the example of town-forming enterprise Asha Metallurgical Plant OJSC, Asha, Chelyabinsk region, with the help of the graph theory allowed to analyze interconnections and dependence of risks of the town-forming enterprise and to make a conclusion on its negative role in creation of a crisis situation in the economy of the company town. The article is completed with a complex of lines for neutralization of risks of AMP OJSC: TFE’s infrastructural and technological risk management; personnel risk management policy; mitigation of consumer, product and supply risks; competitive struggle risk management and advertising risk management.

Cost account in agriculture with particular accordance to requirements of decision making process and controls

Directory of Open Access Journals (Sweden)

Tomasz Kondraszuk

2009-01-01

Full Text Available The article presents cost account applicability in the agricultural companies regarding the general theory of economic and organisation of enterprises. The main focus was laid down to analyse the unit total cost account with variable costs and their applicability in three spheres: stock valuation and profit, requirements of planning and decision making processes and controlling. It was concluded that cost calculation at the level of agricultural enterprise should be an inherent element of integrated information system at the level of registry, planning, decision making and control.

SOCIAL ENTERPRISES - FROM POTENTIAL TO IMPACT

Directory of Open Access Journals (Sweden)

Bucaciuc Anamaria

2015-07-01

Full Text Available Social economy is seen by many as the magical solution to the social and economic problems which came over time with each economic crisis. An important problem when dealing with social problems is however the need to find solutions which would work at large scale. As Lisbeth Schorr stated “We have learned to create the small exceptions that can change the lives of hundreds. But we have not learned how to make the exceptions the rule to change the lives of millions”. This not only rises the importance of social enterprises but also the necessity of a more strategic and systematic approach to the problem of spreading social innovation. The potential of a social enterprise, connected with the further assessment of its impact is an important correlation which needs further studies. It is one thing for social enterprises to exhibit a great potential, but it is another for that potential to be realized and to produce significant benefits for its target group. Even if the potential of social enterprises is generally known, and this is the reason for which social enterprises benefit from a lot of attention and support, within the literature existing on the social enterprises, the issue of its’ potential is not dealt sufficiently. On the other hand, impact assessment has been studied largely within the literature. This is maybe also because evaluation of social impact is a challenging endeavour for any person analysing a social enterprise, assessing subtle changes which are difficult to be measured, evaluated and traced back to specific events. The impact assessment, made through critical and interpretative accounting theories (which are contextual, seek for engagement, are concerned with micro and macro levels and are interdisciplinary, indicates that the evaluation of the social enterprises’ socio-economic impact can have a base on the positivist, critical and interpretative accounting approaches. However, despite the enthusiasm shown for

Management by the value of enterprise

Directory of Open Access Journals (Sweden)

M. V. Zenkinа

2017-01-01

Full Text Available The management of the enterprise's value is largely aimed at increasing the investment attractiveness of the enterprise. The search for new methods and techniques for managing the property complex faces a number of problems that are a promise of developing scientific approaches to the development of new progressive methods of making managerial decisions. The article considers alternative options for improving the quality of enterprise management and suggests the direction of improving the organization’s cost management system. A number of limiting factors, which allowed the author to determine the target indicators of the presented model, determines the presented objective function of enterprise value. It is permissible to change and expand the composition of the indicators and the approaches used to assess the value of the enterprise. The recommended model allows determining the reserves of increasing the efficiency of the enterprise, affecting the value of the property complex. Dependence of the singled out evaluation criteria and the targets of strategies for increasing the value of enterprises is indicated. The main stages of the enterprise value management process are considered as a single concept of increasing the current value of the organization. The characteristic of the concept of management aimed at creating value – Value Based Management (VBM is presented. The main principles of VBM aimed at qualitative improvement of strategic and operational decisions at all levels of management of the organization are singled out. Article considers the technology of introducing a cost management system based on the example of a construction organization. The main stages of enterprise cost management aimed at long-term sustainable growth in the value of the organization are identified. Particular attention is paid to the stages of analysis of the contribution of production and management units to the total value of the enterprise and the

Managerial accounting of social welfare of the company’s employees

Directory of Open Access Journals (Sweden)

S.O. Levytska

2016-12-01

Full Text Available Modern management system actualizes the need for monitoring the performance evaluation of social programs, particularly in terms of personalized costs of conservation, restoration and rational use of labor resources. Social responsibility of business – is a concept that encourages business entities to consider the interests of society by taking responsibility for the impact of performance on consumers, stakeholders, employees, communities and the environment. Therefore, the baseline corporate social responsibility (CSR should be integrated for entities controlled not only by public authorities, but also by the public. The source of information for enterprises is the only integrated system of economic accounting, including accounting, internal, statistical and tax accounting subsystem of business transactions. The integrated accounting system has indicators in the context of each sub-account, describing the status and use of labor resources. Given the purpose of the social component and the methodological and organizational features of this subsystem we can define managerial accounting as a reflection of economic activity within the economic and organizational measures, conservation, and workforce development of the enterprise based on ecological and economic providing for their implementation. Established, that reporting forms are not ready to disclose the performance of CSR in the context of the results of their activities. Topical is the issue of forming social reporting. The above mentioned will establish control by the state, owners, labor collective of compliance with the state policy of social support workers, early subjects accumulate funds for such payments.

Managing in a complex world : Accounting and governance choices in hospitals

NARCIS (Netherlands)

Cardinaels, E.; Soderstrom, N.

2013-01-01

The healthcare sector has experienced significant challenges stemming from market demands, competition, and regulation, which pressures hospitals to change their operations and decision-making. In contrast to mainstream business enterprises, decisions to change accounting systems or to improve

DIFFUSION OF A CLOUD-BASED SAP ENTERPRISE SYSTEM TO DANISH MUNICIPALITITES

DEFF Research Database (Denmark)

Frisenvang, Jakob Fogh; Pedersen, Christoffer Ejerskov; Svejvig, Per

as a Service (ESaaS) (Svejvig, Storgaard, and Møller, 2013). ESaaS encompasses Enterprise systems such as ERP, CRM, and BI systems. From a purely cloud-computing perspective, the delivery of such services does not significantly distinguish itself from the SaaS model, but from a practice perspective...

Diffusion of a Cloud-based SAP Enterprise System to Danish Municipalities

DEFF Research Database (Denmark)

Fogh Frisenvang, Jakob; Ejerskov Pedersen, Christoffer; Svejvig, Per

as a Service (ESaaS) (Svejvig, Storgaard, and Møller, 2013). ESaaS encompasses Enterprise systems such as ERP, CRM, and BI systems. From a purely cloud-computing perspective, the delivery of such services does not significantly distinguish itself from the SaaS model, but from a practice perspective...

Enterprise Systems Outsourcing “Behind the Curtain”

DEFF Research Database (Denmark)

Svejvig, Per; Pries-Heje, Jan

2011-01-01

Outsourcing is now a feasible means for enterprise systems (ES) cost savings, but does however increase the complexity of coordination substantially when many organizations are involved. We set out to study ES outsourcing in a large Scandinavian high-tech organization, SCANDI, a case setting...... the rational front stage cost-saving explanation; but then, with a more careful analysis focusing on institutional factors, other backstage explanations “behind the curtain” were uncovered, such as management consultants with a “best practice” agenda, people promoting outsourcing, thereby being promoted...

Maintenance Management Systems in the Czech Enterprises of Chemical and Food Industries

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Lenka Branska

2016-12-01

Full Text Available Purpose of the article: The aim of this article is to use the results of the qualitative research to describe the current form of maintenance systems used in enterprises of chemical and food industries, and then to discuss and generalize the results. Methodology/methods: The primary qualitative research was conducted in five companies, which can be regarded as typical representatives of the industries. The main objective of the primary research in individual companies was to determine how they perform the strategic and tactical operational planning of maintenance, implementation of these plans and their control. Individual interviews with respondents were used as the research method. The results of the research were processed using the content analysis method. Subsequently, comparison of the findings from individual businesses and subsequent synthesis thereof was performed, which allowed making generalizations. Scientific aim: The scientific aim of the article is to develop knowledge in the field of maintenance management by specifying the form of the maintenance systems utilized in Czech enterprises of the chemical and food industries and identifying the main opportunities for their improvement. Findings: Czech enterprises of the chemical and food industries utilize maintenance management systems. These systems are aimed at prevention, emphasizing the planning of maintenance activities in fixed periodic intervals. Also, they often utilize diagnostic maintenance. However, the maintenance systems currently used cannot be considered fully operational, with regard to the relatively large volume of after-failure repairs. Conclusions: Production equipment maintenance systems are irreplaceable in chemical and food industry enterprises, but there is great potential for improvement. Improvement should be focused on the area of strategic as well as tactical and operational planning of production equipment maintenance. In terms of strategy, the biggest

Influence of corporate culture on innovative activity of employees of the enterprises

Directory of Open Access Journals (Sweden)

Vladimir Nikiforovich Belkin

2014-03-01

Full Text Available In the article, the ways of influence of corporate culture on innovative activity of staff of enterprises are considered. The authors understand the corporate culture of the enterprise as the system of cultural, moral, esthetic and other wealth, which is used and introduced in labor life of employees by employers and CEO. On the basis of this system, the enterprise norms and rules of the relations of workers, customs, traditions etc. are developed. The corporate culture of the enterprise is connected with the general culture of the people of the country, it reflects on this or that form, to some extent, but it can contradict it. In this case, the conflict of cultural values of the enterprise and workers is possible. In the article, much attention is paid to influence of corporate culture of Japanese corporations on innovative activity of their workers. It is shown that high innovative activity of the personnel is provided not with separate systems of material and moral incentive, but with all system of the labor relations built on the basis of corporate culture. In the center of corporate culture, there is a person, instead of goods and services. It can be found in such systems of work with staff as “lifelong hiring”, account system in a salary of “vital peaks” of employees, staff turnover, training at the workplace etc. The corporate culture of Toyota corporation is based on the business philosophy, according to which, the main socio-economic purpose is the ensuring the welfare of its employees and improvement of life of the population of the whole world. In the article is shown that in the conditions of transition of the Russian Federation to the market economy, there were basic changes in corporate culture of the enterprises. Market business-culture according to which the main thing for the enterprise is profit, and workers are only one of means of production, was included in a contradiction with a mentality of the Russian

Muhasebenin Uluslararası Harmonizasyonu ve İlke Bazlı Muhasebe Anlayışına Yöneliş(International Harmonization of Accounting and The Drift Towards A Principle-Based Accounting Approach

Directory of Open Access Journals (Sweden)

Ali İhsan AKGÜN

2012-01-01

Full Text Available Globalization resulted in the entrance of enterprises into the capital market without any obstacle; globalization of accounting and thus; revealed the obligation of creating an internationally-accepted common accounting standards and harmonizing them. Turkish Code of Commerce (TCC No. 6102 obliges all the enterprises to comply with the Turkish Accounting Standards and Turkish Financial Reporting Standards (TAS/TFRS. As a result, correctly understanding the financial position, financial performance and financial analysis of an enterprise for enterprise owners and stakeholdsers who expect financial information from the enterprise is the indicator of an international standardization. The present study addresses international harmonization of accounting and the drift towards a principle-based accounting approach within the framework of the new TCC. After the literature research on international harmonization of accounting, compliance with the International Financial Reporting Standards (IFRS and principle-based accounting approach, the process of obligatory application of the IFRS was addressed on a conceptual basis. Furthermore, compliance with the IFRS and the drift towards a principle-based accounting approach were addressed; and some regulations concerning financial reporting in the new TCC were examined in terms of the accounting standard set to be applied and financial statements to be prepared.

Decentralized Enterprise Systems: A Multi-platform Wireless Sensor Networks Approach

NARCIS (Netherlands)

Marin Perianu, Mihai; Meratnia, Nirvana; Havinga, Paul J.M.; Moreira Sá de Souza, L.; Müller, J.; Spiess, P.; Haller, S.; Riedel, T.; Decker, C.; Stromberg, G.

2007-01-01

Massively deployed wireless sensor and actuator networks (WSAN), co-existing with RFID technology, can bring clear benefits to large-scale enterprise systems, by delegating parts of the business functionality closer to the point of action. However, a major impediment in the integration process is

Postimplementation Planning and Organizational Structure of Enterprise Resource Planning Systems

Science.gov (United States)

Wilson, Charmaine V.

2012-01-01

Globalization, rapid technological changes, and competitive pressures have resulted in company leaders' worldwide adopting of enterprise resource planning (ERP) systems to improve productivity and business operations and reduce costs in the post-implementation phase. The research addressed organizational leaders' inability to optimize…

Enterprise Middleware for Scientific Data

Energy Technology Data Exchange (ETDEWEB)

Thomson, Judi; Chappell, Alan R.; Almquist, Justin P.

2003-02-27

We describe an enterprise middleware system that integrates, from a user’s perspective, data located on disparate data storage devices without imposing additional requirements upon those storage mechanisms. The system provides advanced search capabilities by exploiting a repository of metadata that describes the integrated data. This search mechanism integrates information from a collection of XML metadata documents with diverse schema. Users construct queries using familiar search terms, and the enterprise system uses domain representations and vocabulary mappings to translate the user’s query, expanding the search to include other potentially relevant data. The enterprise architecture allows flexibility with respect to domain dependent processing of user data and metadata

[A simplified occupational health and safety management system designed for small enterprises. Initial validation results].

Science.gov (United States)

Bacchi, Romana; Veneri, L; Ghini, P; Caso, Maria Alessandra; Baldassarri, Giovanna; Renzetti, F; Santarelli, R

2009-01-01

Occupational Health and Safety Management Systems (OHSMS) are known to be effective in improving safety at work. Unfortunately they are often too resource-heavy for small businesses. The aim of this project was to develop and test a simplified model of OHSMS suitable for small enterprises. The model consists of 7 procedures and various operating forms and check lists, that guide the enterprise in managing safety at work. The model was tested in 15 volunteer enterprises. In most of the enterprises two audits showed increased awareness and participation of workers; better definition and formalisation of respon sibilities in 8 firms; election of Union Safety Representatives in over one quarter of the enterprises; improvement of safety equipment. The study also helped identify areas where the model could be improved by simplification of unnecessarily complex and redundant procedures.

Application of fuzzy inference system to increase efficiency of management decision-making in agricultural enterprises

OpenAIRE

Balanovskаya, Tetiana Ivanovna; Boretska, Zoreslava Petrovna

2014-01-01

Application of fuzzy inference system to increase efficiency of management decision- making in agricultural enterprises. Theoretical and methodological issues, practical recommendations on improvement of management decision-making in agricultural enterprises to increase their competitiveness have been intensified and developed in the article. A simulation example of a quality management system for agricultural products on the basis of the theory of fuzzy sets and fuzzy logic has been proposed...

Optimizing the Bankruptcy Rates of Corporate Enterprises

Directory of Open Access Journals (Sweden)

Vasyliev Oleksii V.

2017-10-01

Full Text Available An important issue in forecasting the probability of bankruptcy is the formation of an optimal set of financial-economic performance indicators with high forecast capacity. The article is aimed at optimizing the indicator system, which can be used to build a model for diagnosing the probability of corporate failures. The known methods and models for diagnosing bankruptcy were analyzed and it was found that they were based on the financial performance indicators, which use empirical data only. A set of financial performance indicators has been formed that can be used to forecast probability of corporate bankruptcy or to plan for anti-crisis measures. The practical significance of the study suggests developing a theoretical basis for solving issues arising in the diagnostics of probability of bankruptcy of corporate enterprises. Prospect for further research in this direction is to develop an integrated indicator using the fuzzy logic theory, taking into account the qualitative and quantitative performance indicators of enterprise.

Formation and Use of Stress Management Systems in Enterprises

Directory of Open Access Journals (Sweden)

Honchar Mykhailo F.

2017-12-01

Full Text Available In the article there developed a typology of factors of forming and using stress management systems in enterprises that implies their division into factors of direct and indirect impact. The first group includes the factor of the management system as a whole, competence of the staff, information support, goals and tasks of stress management, temporary orientation of systems of stress management and its object. In turn, the factors of indirect impact include the level and scale of the enterprise’s activities, stability of the functioning environment, organizational culture, psychological management features, organizational communications, stakeholder interests, social responsibility, and corporate image. Knowledge and understanding of such factors contributes to a more thorough diagnosis of processes within these systems, as well as selection of an adequate model of managerial behavior. In addition, the results provide an opportunity to optimize the parameters of stress management systems based on identification of the level of influence of each of these factors. It is concluded that most of the factors in forming and using stress management systems in enterprises are those that are purposefully exposed to influence on the part of the organization, for example, by making decisions, attracting additional resources, increasing the competence of the staff, reviewing the terms of contracts with partners, changing methods of performing work, etc. This is due to the fact that most of the factors considered are factors of the internal environment.

Concurrent enterprise: a conceptual framework for enterprise supply-chain network activities

Science.gov (United States)

Addo-Tenkorang, Richard; Helo, Petri T.; Kantola, Jussi

2017-04-01

Supply-chain management (SCM) in manufacturing industries has evolved significantly over the years. Recently, a lot more relevant research has picked up on the development of integrated solutions. Thus, seeking a collaborative optimisation of geographical, just-in-time (JIT), quality (customer demand/satisfaction) and return-on-investment (profits), aspects of organisational management and planning through 'best practice' business-process management - concepts and application; employing system tools such as certain applications/aspects of enterprise resource planning (ERP) - SCM systems information technology (IT) enablers to enhance enterprise integrated product development/concurrent engineering principles. This article assumed three main organisation theory applications in positioning its assumptions. Thus, proposing a feasible industry-specific framework not currently included within the SCOR model's level four (4) implementation level, as well as other existing SCM integration reference models such as in the MIT process handbook's - Process Interchange Format (PIF), the TOVE project, etc. which could also be replicated in other SCs. However, the wider focus of this paper's contribution will be concentrated on a complimentary proposed framework to the SCC's SCOR reference model. Quantitative empirical closed-ended questionnaires in addition to the main data collected from a qualitative empirical real-life industrial-based pilot case study were used: To propose a conceptual concurrent enterprise framework for SCM network activities. This research adopts a design structure matrix simulation approach analysis to propose an optimal enterprise SCM-networked value-adding, customised master data-management platform/portal for efficient SCM network information exchange and an effective supply-chain (SC) network systems-design teams' structure. Furthermore, social network theory analysis will be employed in a triangulation approach with statistical correlation analysis

Management systems, control and motivation methods used at enterprises groups

OpenAIRE

Leugaudaitė, Dalia

2017-01-01

MANAGEMENT SYSTEMS, CONTROL AND MOTIVATION METHODS USED AT ENTERPRISES GROUPS 69 pages, 3 tables, 25 pictures, 39 literature references. The aim of the Master's paper is to determine the implementation impact of the motivation and controlling methods to achieve efficiency in management systems. As a result of the scientific literature analysis, the advantages and disadvantages of the management systems were selected. These statements were used for the primary survey of the initial group of co...

The Influence of Structure of Joint-Stock Property on the Efficiency of Corporate Management System of Domestic Enterprises

Directory of Open Access Journals (Sweden)

Trokhymchuk Viktoriia V.

2017-03-01

Full Text Available The article is aimed at exploring and analyzing the structure of joint-stock property of Ukrainian enterprises, as well as evaluating its impact on efficiency of the system of corporate management. By studying the results of the privatization of public enterprises and dynamics of the number of companies in recent years, a tendency towards reduction of their total number has been identified. It has been determined that the structure of joint-stock property of domestic enterprises is characterized by a high degree of its concentration. An analysis of the corporate management system of enterprises comparing with the best international practices has displayed a fairly low level of the corporate management efficiency of domestic companies. It has been determined that in these circumstances, consolidation of property in Ukraine became the tool for protecting enterprises from hostile takeover. Measures to eliminate factors, impeding the formation of effective ownership structure of joint-stock property and the related corporate management system, have been proposed. Prospects for further researches will be monitoring changes in the quality of corporate management and property structure of domestic enterprises, as well as studying the factors that cause them.

Management Control in Enterprise System Enabled Organizations

DEFF Research Database (Denmark)

Rikhardsson, Pall; Rohde, Carsten; Rom, Anders

2007-01-01

The objective of this paper is to add to the limited body of knowledge on the relationship between enterprise systems (ES) and management control. Based on a literature review, we describe and classify studies that empirically address this relationship. Apart from not being extensive, the research...... done so far primarily addresses the relationship between management control and ES based on a limited number of methodologies and approaches. We argue that there seems to be a need for more research done from functionalistic and critical perspectives, as well which employs a greater variety...

Vulnerability Management for an Enterprise Resource Planning System

Science.gov (United States)

Goel, Shivani; Kiran, Ravi; Garg, Deepak

2012-09-01

Enterprise resource planning (ERP) systems are commonly used in technical educational institutions(TEIs). ERP systems should continue providing services to its users irrespective of the level of failure. There could be many types of failures in the ERP systems. There are different types of measures or characteristics that can be defined for ERP systems to handle the levels of failure. Here in this paper, various types of failure levels are identified along with various characteristics which are concerned with those failures. The relation between all these is summarized. The disruptions causing vulnerabilities in TEIs are identified .A vulnerability management cycle has been suggested along with many commercial and open source vulnerability management tools. The paper also highlights the importance of resiliency in ERP systems in TEIs.

Securing social media in the enterprise

CERN Document Server

Dalziel, Henry

2015-01-01

Securing Social Media in the Enterprise is a concise overview of the security threats posed by the use of social media sites and apps in enterprise network environments. Social media sites and apps are now a ubiquitous presence within enterprise systems and networks, and are vulnerable to a wide range of digital systems attacks. This brief volume provides security professionals and network systems administrators a much-needed dive into the most current threats, detection techniques, and defenses for these attacks, and provides a roadmap for best practices to secure and manage social media wi

Kaizen Costing: Experience and Prospects of Implementation at Industrial Enterprises of Ukraine

OpenAIRE

Kachalay Valeriy V.

2013-01-01

The article focuses on a necessity to apply effective methods of cost accounting of products for gaining competitive advantages by the Ukrainian industrial enterprises in the world market of goods and services. It describes the essence of the kaizen costing as a process of continuous and gradual improvement and also identifies factors, which de-stimulate rapid propagation of these methods of cost accounting at domestic enterprises. It provides experience of its implementation at the Ukrainian...

Use of innovative control systems in maintenance of a sustainable development of the industrial enterprise

Directory of Open Access Journals (Sweden)

2013-10-01

Full Text Available Instability of the economic environment causes of increase of adaptive characteristics of the enterprise that leads to introduction of the advanced innovative control systems. Innovative management assumes accumulation of the newest tools of the operation of business applied in world practice. The problem of the manager in this case consists in formation of such industrial system which will provide a sustainable development of the industrial enterprise in the long-term period.

German Democratic Republic State system of accounting for and control of nuclear material

International Nuclear Information System (INIS)

Roehnsch, W.; Gegusch, M.

1976-01-01

The system of accountancy for and control of nuclear material in the German Democratic Republic (GDR) with its legal bases and components is embedded in the overall State system of protection in the peaceful uses of nuclear energy. As the competent State authority, the Nuclear Safety and Radiation Protection Board of the GDR is also responsible for meeting the GDR's national and international tasks in the control of nuclear material. At enterprise level, the observance of all safety regulations for nuclear material, including the regulations for the control, is within the responsibility of managers of establishments, which are in any way concerned with the handling of nuclear material. To support managers and to function as internal control authorities, nuclear material officers have been appointed in these establishments. Design information, operating data, physical inventory of nuclear material and the respective enterprise records and reports are subject to State control by the Nuclear Material Inspectorate of the Nuclear Safety and Radiation Protection Board. This Inspectorate keeps the central records on nuclear material, forwards reports and information to, and maintains the necessary contacts with, the IAEA. For the nuclear material in the GDR four material balance areas have been established for control purposes. To rationalize central recording and reporting, electronic data processing is increasingly made use of. In a year-long national and international control of nuclear material, the State control system has stood the test and successfully co-operates with the IAEA. (author)

Planning Approach to Organisational and Methodical Provision of Formation and Functioning of Logistic Systems of Enterprises

OpenAIRE

Kolodizyeva Tetyana O.; Panasyants Hanna S.

2013-01-01

The article analyses factors of external and internal environment of enterprises that influence the process of formation of logistic systems and justifies expediency of use of the planning approach to development of the organisational and methodical provision of functioning of logistic systems of enterprises. The article offers to conduct development of organisational and methodical provision of formation of functioning of logistic systems with the use of not one but several methodological ap...

Six Sigma Driven Enterprise Model Transformation

Directory of Open Access Journals (Sweden)

Raymond Vella

2009-10-01

Full Text Available Enterprise architecture methods provide a structured system to understand enterprise activities. However, existing enterprise modelling methodologies take static views of the enterprise and do not naturally lead to a path of improvement during enterprise model transformation. This paper discusses the need for a methodology to facilitate changes for improvement in an enterprise. The six sigma methodology is proposed as the tool to facilitate progressive and continual Enterprise Model Transformation to allow businesses to adapt to meet increased customer expectation and global competition. An alignment of six sigma with phases of GERAM life cycle is described with inclusion of Critical-To-Satisfaction (CTS requirements. The synergies of combining the two methodologies are presented in an effort to provide a more culturally embedded framework for Enterprise Model Transformation that builds on the success of six sigma.

Types of adaptation of the system of enterprise economic security to the impact of subjects of tax regulation

Directory of Open Access Journals (Sweden)

Pohorelov Yurii S.

2014-01-01

Full Text Available The article offers the authors’ approach to identification of types of adaptation of the system of enterprise economic security to negative influence of subjects of tax regulation. It determines composition of these subjects and, separately, regulation subjects that form fundamental grounds of the tax sphere and subjects of effective influence, which directly interact with entrepreneurial structures and realise tax regulation of their activity in practice. As regards direct adaptation of the system of enterprise economic security, the article offers to mark out its individual types with respect to the set goal, essence of changes in the system of economic security, degree of its manageability and nature of accumulated changes. Moreover, the article offers a list of catalysts and inhibitors of adaptation of the system of enterprise economic security to impact of subjects of tax regulation. It also marks out adaptation parameters of the system of enterprise economic security to the impact of subjects of tax regulation and provides their gradations.

Tax Planning for Enterprises

Institute of Scientific and Technical Information of China (English)

Fan Weiqing

2011-01-01

@@ Tax planning is legal planning activities for tax savings, meaning tax payers make operation plans within the national policy framework and choose operation programs favorable to tax savings.Along with a maturing socialist market economy system in China, tax planning is becoming an integral part of enterprise management and operation.For a better tax planning, enterprises have to fully understand the meaning, get proficient at relevant strategies, and apply these methods to save taxes and realize the maximization of enterprise value while considering the actual situation.

Towards a resilience management framework for complex enterprise systems upgrade implementation

Science.gov (United States)

Teoh, Say Yen; Yeoh, William; Zadeh, Hossein Seif

2017-05-01

The lack of knowledge of how resilience management supports enterprise system (ES) projects accounts for the failure of firms to leverage their investments in costly ES implementations. Using a structured-pragmatic-situational (SPS) case study research approach, this paper reports on an investigation into the resilience management of a large utility company as it implemented an ES upgrade. Drawing on the literature and on the case study findings, we developed a process-based resilience management framework that involves three strategies (developing situation awareness, demystifying threats, and executing restoration plans) and four organisational capabilities that transform resilience management concepts into practices. We identified the crucial phases of ES upgrade implementation and developed indicators for how different strategies and capabilities of resilience management can assist managers at different stages of an ES upgrade. This research advances the state of existing knowledge by providing specific and verifiable propositions for attaining a state of resilience, the knowledge being grounded in the empirical reality of a case study. Moreover, the framework offers ES practitioners a roadmap to better identify appropriate responses and levels of preparedness.

The Role of Accounting and Accounting Law in Establishing Public Economic Policies in the Post-crisis Period

OpenAIRE

Aurelian Virgil BĂLUŢĂ

2012-01-01

The following issues are being adressed in this paper: the relationship of accounting and accounting law with the local economy, the relationship of accounting and accounting law with macroeconomics, establishing public policies for certain categories of enterprises based on information provided by accounting and accounting law, the relationship of accounting and accounting law with macroeconomics foresight and forecast, the relationship of accounting and accounting law with the labor economy...

The web-based information system for small and medium enterprises of Tomsk region

Science.gov (United States)

Senchenko, P. V.; Zhukovskiy, O. I.; Gritsenko, Yu B.; Senchenko, A. P.; Gritsenko, L. M.; Kovaleva, E. V.

2017-01-01

This paper presents the web enabled automated information data support system of small and medium-sized enterprises of Tomsk region. We define the purpose and application field of the system. In addition, we build a generic architecture and find system functions.

THE ROLE OF A QUALITY MANAGEMENT SYSTEM FOR A COMPETITIVE ADVANTAGE OF ENTERPRISES

Directory of Open Access Journals (Sweden)

Joanna Szwacka-Mokrzycka

2013-09-01

Full Text Available The paper was elaborated in order to determine the role and importance of quality management systems for an increase in the competitive advantage of an enterprise. The starting point is to present the contribution of different scientific staff to the development of the competitiveness theory and modern quality management systems. The presentation of contemporary sources of the competitive advantage and possibilities of the use of optimal competing strategies in particular conditions are a base for these considerations. The next part of the study includes a review of quality management systems as well as research results concerning sources of competitive advantages as well as economic and marketing effects of improvement of management efficiency. According to the research results, it could be concluded that quality perception, of both products and service quality proved by a suitable certificate as well as quality of the costumer’s service, is tightly connected with the level of costumer’s awareness. The research results confirm that implementation of the quality management system is perceived by enterprises as a significant source of the competitive advantage. As the respondents indicated, it contributes in increase in market access, acquiring new costumers, and as a consequence increase in market share of the investigated enterprises.

Collaborative Manufacturing for Small-Medium Enterprises

Science.gov (United States)

Irianto, D.

2016-02-01

Manufacturing systems involve decisions concerning production processes, capacity, planning, and control. In a MTO manufacturing systems, strategic decisions concerning fulfilment of customer requirement, manufacturing cost, and due date of delivery are the most important. In order to accelerate the decision making process, research on decision making structure when receiving order and sequencing activities under limited capacity is required. An effective decision making process is typically required by small-medium components and tools maker as supporting industries to large industries. On one side, metal small-medium enterprises are expected to produce parts, components or tools (i.e. jigs, fixture, mold, and dies) with high precision, low cost, and exact delivery time. On the other side, a metal small- medium enterprise may have weak bargaining position due to aspects such as low production capacity, limited budget for material procurement, and limited high precision machine and equipment. Instead of receiving order exclusively, a small-medium enterprise can collaborate with other small-medium enterprise in order to fulfill requirements high quality, low manufacturing cost, and just in time delivery. Small-medium enterprises can share their best capabilities to form effective supporting industries. Independent body such as community service at university can take a role as a collaboration manager. The Laboratory of Production Systems at Bandung Institute of Technology has implemented shared manufacturing systems for small-medium enterprise collaboration.

Integrated security systems design a complete reference for building enterprise-wide digital security systems

CERN Document Server

Norman, Thomas L

2014-01-01

Integrated Security Systems Design, 2nd Edition, is recognized as the industry-leading book on the subject of security systems design. It explains how to design a fully integrated security system that ties together numerous subsystems into one complete, highly coordinated, and highly functional system. With a flexible and scalable enterprise-level system, security decision makers can make better informed decisions when incidents occur and improve their operational efficiencies in ways never before possible. The revised edition covers why designing an integrated security system is essential a

The Suitability of Expert System Application in Czech Small and Medium‑Sized Enterprises

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Ekaterina Khitilova

2017-01-01

Full Text Available Small and medium-sized enterprises play an important role in the economy of Czech Republic. Expert systems are one of the alternatives evaluated the effectiveness of the relationship between supplier and customer. Currently, measurement and increase in efficiency of supplier-customer relations is very topical subject. The requirements for tools the improvement supplier- customer relationship can be specified on the base the literature analysis. The article defines basic requirements for expert system. The presentation of expert system and its suitability in the surroundings of small and medium sized enterprises is the part of this article. The comparison of the expert system possibilities and the compiled requirements leads to suitability analysis of selected solution. Actual questions and the way of future work are derived from current results, presented in the paper. The article defined the directions of development this expert system.

Generalization of some ways of improvement of depreciation policy and restoration of depreciation of fixed assets of the enterprises

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Sergeev Leonid Ivanovich

2016-07-01

Full Text Available Discusses approaches to consider different factors in constructing the amortization policy and recording of different forms of wear of fixed assets of enterprises. Analyzed proposals of domestic and foreign researchers on the improvement of recovery processes and the acquisition of fixed assets under different conditions of their exploitation. It is proposed on the basis of management accounting and financial performance to build rational depreciation system recovery value of fixed assets of enterprises.

A Web Service Monitoring System for the Enterprise

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Coimbatore S. Chandersekaran

2012-04-01

Full Text Available An enterprise that uses web services for the conduct of business can benefit from computer-based monitoring for its normal course of business. Services that are unavailable, delayed, inadequate, and/or provide poor or delayed information flow, all hinder or prevent the normal course of business. In extreme cases they may prevent business from being conducted. The proper performance of the service-oriented approach, the communication flow and the services themselves directly equate to the health and vitality of the enterprise. By health we mean, availability, performance, integrity, and reliability of web services. This paper reviews an agent based approach for web service monitoring in an enterprise environment. The agents create and collect information about the services. The paper also provides a definition of events that need to be monitored and the elements that should be recorded. Some information about critical events is time critical and should be sent as alerts to monitoring personnel for review and possible action. These processes are currently being implemented in a major defense enterprise.