scholarly journals Application of general scientific methods in the study of economic behavior of agricultural enterprises

2017 ◽  
Vol 10 (1) ◽  
pp. 29-37
Author(s):  
L. Petryshyn ◽  
2020 ◽  
Vol 1 (12) ◽  
pp. 7-12
Author(s):  
D. S. MIRONOV ◽  

In this article, using general scientific methods, the existing approaches to making management decisions in the process of implementing one or another variant of the economic behavior of an industrial park are analyzed. The results of the system analysis revealed that most approaches do not fully take into account the peculiarities of the economic behavior of the industrial park, depending on the interests of residents and resource suppliers. The main interest groups and conceptual basis for choosing an option for such behavior are presented.


2021 ◽  
Vol 27 (10) ◽  
pp. 823-830
Author(s):  
O. L. Bezgacheva ◽  
A. Yu. Rumyantseva

Aim. The presented study aims to assess the current state of the banking sector of the economy and its potential for the development of ESG banking and implementation of ESG standards.Tasks. The authors analyze the current level of ESG standards implementation and the banks’ readiness to further implement ESG standards.Methods. This study uses general scientific methods of cognition to analyze the problems and obstacles that arise during ESG standards implementation in banking practice.Results. The banking community’s participation in the funding of sustainable development projects is selective rather than overarching, with banks choosing individual banking products. Reports marginally trace their participation in lending to business projects related to the circular economy of various industries.Conclusions. The special place of the banking sector in the national economy and its interaction with the real sector of the economy offer great potential for the development of ESG standards, making it possible to introduce ESG technologies both in banking activities and in their active promotion to other sectors of the economy through customers, thereby accelerating the transition towards a circular economy in Russia. The strength of the Russian banking system has been tested in recent years, and it embraces the formation of new rules of economic behavior. By overcoming existing obstacles, banks will be able to switch to ESG standards in the coming years, thus becoming pioneers in doing business based on the principles of environmental, social, and managerial responsibility.  


Ekonomika APK ◽  
2020 ◽  
Vol 310 (8) ◽  
pp. 98-106
Author(s):  
Yuliia Okhota

The purpose of the article is to characterize the organizational and structural aspects of the formation of economic efficiency of agricultural enterprises. Research methods. General scientific methods were used during the research - analysis and synthesis (to identify the links between the factors of formation of economic efficiency of agricultural enterprises, as well as to assess the status unifying effects of its formation); induction (for the implementation of theoretical conclusions about the patterns of causation of organizational and structural changes and the results of economic activity of enterprises); comparison (to compare the dynamics of changes in the structural composition of enterprises in the process of economic reform, as well as the financial efficiency of their activities); abstract-logical method (for structuring the factors and effects of the formation of economic efficiency of agricultural enterprises). Research results. The organizational and structural aspects of the formation of economic efficiency of agricultural enterprises as a representation of their system, as well as individual businesses are substantiated and disclosed. Scientific novelty. Based on the systematization of empirical data on the development of agricultural enterprises, it was identified modern features of the formation of economic efficiency, its organizational and structural aspects with estimates of the enterprises size and their regional specifics of efficiency. Practical significance. The obtained results have an applied, methodological orientation and provide an opportunity to justify management decisions in the development of agricultural enterprises depending on the size and taking into account the organizational form. Tabl.: 4. Refs.: 18.


Author(s):  
Sergiy Kvasha ◽  
Anatoliy Ivanko ◽  
Inna Dvornyk

Introduction. Effective functioning of agricultural enterprises requires different multifaceted efforts for supervision concerning: tendencies on the markets of agrarian and food production; innovation products on the markets; market availability of elaborations of different technological orders; accomplishment of measures to modernize the components of business activity; behind the increased market activity of enterprises in the promotion of products. The key to the successful activity of agricultural enterprises is the consolidation of various categories of its personnel to achieve development goals. It conditions the topicality of the chosen research subject. Therefore, the purpose of the article is to generalize the organizational aspects of personnel management to the most characteristic and significant groups and substantiate the emphasis on improving management for each of the selected groups. Methods: In disclosing the subject of the research, the theoretical basis of the article was a dialectical method of cognition and a systematical method for the study of organizational aspects of improving personnel management in agricultural enterprises. Such general scientific methods as analysis, synthesis, analogues and generalization was used for determination of organizational components of improving management, and method generalization − for drawing conclusions. Results. Existing totality of organizational aspects of personnel management until three the most significant groups: technical and technological; inner and outer groups has been generalized. The meaningful characteristics of each of the identified groups of organizational aspects has been revealed. The emphasis on improving of each of the identified groups of organizational aspects has been substantiated. Discussion for further research are to grounding the mechanisms, stages and measures on enhancement of organizational aspects of personnel management in the context of realization of the determined accents for each of their separated groups. Keywords: agricultural enterprises, groups of organizational aspects, management, accents on improvement, personnel, competitiveness.


2020 ◽  
Vol 222 ◽  
pp. 06024
Author(s):  
Dmitry Yadransky ◽  
Rinat Latypov ◽  
Elena Chumak

The article considers the ambivalence of personnel marketing as a modern management technology that allows balancing on the principles of the mutual agreement the interests of employers and employees in a situation of choice in the segment of the labor market. The problem of the article lies in the need to search for tools to effectively build (develop) the labor market of agricultural enterprises. Personnel marketing technologies are proposed as tools. Research methods are: methods of theoretical generalization, logical modeling, induction, and other general scientific methods. The article defines the main directions and mechanisms for the development of personnel marketing as a modern social management technology that ensures the tactical and strategic development of company personnel. The possibility of promoting the attractiveness of jobs at agricultural enterprises through the use of external and internal tools of personnel marketing is being considered.


Ekonomika APK ◽  
2020 ◽  
Vol 309 (7) ◽  
pp. 94-102
Author(s):  
Olha Strelchenko

The purpose of the article is to to reveal the essence of the budgeting process as an integral part of the formation and adoption of management decisions for an agricultural enterprise. Research methods. For the scientific solution of the tasks set, general scientific methods of scientific knowledge and research of economic phenomena were used. The theoretical and methodological basis of the study was the works of domestic and foreign scientists and practitioners. The following methods were also applied: abstract-logical and economic-statistical (for theoretical generalizations and drawing conclusions); monographic (to highlight the views of scientists on the problems under study); comparisons, tabular and graphical. Research results. An adaptive model of risk management for agricultural enterprises is proposed, where budgeting is the principal initial component of the management decision-making process, the production budget of the studied enterprise has been developed, and the direct costs of manufacturing products for certain types (production portfolio) are determined. Based on the estimated expenditure, income by crops is predicted for further portfolio modeling (the number of products for certain crops). Scientific novelty. The efficiency of the use of budgeting to regulate the economic performance of the enterprise is substantiated. A modeling mechanism has been developed, thanks to which the agricultural enterprise has the ability to quickly react and change the volume of the production portfolio to optimize the financial results of its activities. Practical significance. The use of budgeting in the agricultural sector will contribute to all stages of agricultural production, thereby ensuring the consistent implementation of the concept of sustainable development of agricultural enterprise. Tabl.: 4. Figs.: 2. Refs.:16.


Author(s):  
T. Sashchuk

<div><em>The article presents the results of the study of the communicative competence of the politicians on the basis of the analysis of their messages on their official pages of the Facebook social network. The research used the following general scientific methods: descriptive and comparative, as well as analysis, synthesis and generalization. The quantitative content analysis method with qualitative elements was used to distinguish the peculiarities of information messages that provide communication of the deputies of Verkhovna Rada (Ukrainian Parliament) on their official Facebook pages. Information messages have been analyzed by the following three criteria: subject matter, structure and language.</em></div><p> </p><p><em>For the first time the article draws a parallel between communicative competence and the ability to communicate with voters on the official pages of Facebook which is the most popular social network in Ukraine. As it is established, communicative competence in the analyzed cases is caused not by education, but by previous professional activity of a politician. The most successful and high-quality communication was from the current parliamentarian who worked as a journalist in the past. More than half of the messages that provided successful communication consisted of sufficiently structured short text and a video. The topic covers the activity of the parliamentarian in the Verkhovna Rada and in his district. More than half of the messages are spoken in the first person.</em></p><p><em>The findings of the study can be used in teaching such subjects as Political PR and Electronic PR, and may be of interest to politicians and their assistants.</em><em></em></p><p><strong><em>Key words:</em></strong><em> competence and competency, communicative competence, political discourse, official page of the deputy of Verkhovna Rada of Ukraine on the Facebook social network, subject matter and structure of the information message, first-person narrative, correspondence of communication to the level of communicative competence.</em></p>


2020 ◽  
Vol 10 (3) ◽  
pp. 177-180
Author(s):  
VERA SHUNYAEVA ◽  

The article is devoted to the research of the youth criminal subculture and its impact on the personality of under-aged. In the course of analysis of this negative impact, a definition of the criminal subculture of under-aged was proposed. The main principles of such a criminal subculture as AUE (the acronym, transcribed from Russian: АУЕ or А.У.Е., comes from «Арестантский уклад един» / “Prisoners Unity (Solidarity)” are defined. The reasons contributing to the development of this negative phenomenon and the typical fea- tures of a minor sharing the ideology of the AUE were identified. The methods for counteracting the AUE were proposed. The method- ological basis of the research is formed by general scientific methods: dialectical, system research method, analysis, synthesis, induction, deduction, analogy, etc., as well as such private scientific methods as comparative legal, formal legal, structural and functional, statistical ones. The authors relied on the results of research by Russian and foreign legal scholars, sociologists, psychologists.


2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.


2020 ◽  
Vol 16 (5) ◽  
pp. 905-919
Author(s):  
R.O. Voskanyan

Subject. The article addresses leader companies of the e-commerce market in terms of sales and capitalization, that make their financial statements publicly available. Objectives. The aim is to identify special aspects of capital structure management policies of the largest e-commerce players based on ratio analysis. Methods. The study employs general scientific methods of research. Results. The paper reveals the specifics of capital structure management of the global e-commerce market leaders. The leading companies prefer an aggressive approach to the formation of their capital structure, increasing the volume of borrowed capital in comparison with their equity. The management of companies tries to provide a moderate approach to capital structure management and debt servicing, demonstrating the ability to repay debts in a timely manner. Aggressive capital structure policy is conditioned by specific activities of e-commerce companies, requiring constant search for and attraction of additional financial resources for improving production processes by management. Conclusions. Key players have an aggressive capital structure policy. This feature is necessitated by the need to systematically attract additional financing to expand the business, increase sales volumes, capture and create new markets. E-commerce companies have to constantly improve technology, logistics processes, and render a good and excellent customer service.


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