scholarly journals Methodical bases for assessing the viability of enterprises

Ekonomika APK ◽  
2020 ◽  
Vol 309 (7) ◽  
pp. 77-83
Author(s):  
Iryna Fedotova

The purpose of the article is to substantiate the theoretical concepts and methodological bases for assessing the level of enterprise viability. Research methods. The basis to the formation of theoretical and methodological principles for assessing the viability of enterprises was a systematic approach. In the process of the research the dialectical means of perceiving the processes and phenomena were used, as well as the method of analysis (to determine the components of enterprise viability and relationships between them), the comparative method (to identify the common and different in the existing methods of assessing enterprise viability), the graphical method (to build a model of enterprise viability on the basis of sustainable development), the method of generalization (describing the stages of assessing the enterprise viability), the abstract-logical method (theoretical generalizations and formulation of conclusions). Research results. Based on the principles of sustainable development, the main three areas of the enterprise interaction with the external environment for the formation of its viability are identified: economic, social and environmental. Based on the analysis of existing approaches to assessing the enterprise viability, the main directions for assessing the viability are suggested, depending on the scope of interaction between the enterprise and the external environment. The stages of assessing the enterprise viability have been formed. Scientific novelty. The methodological bases for assessing the level of enterprise viability based on evaluating the stability of internal subsystems of the enterprise, its corporate culture, relations with internal and external partners, as well as environmental safety have been improved. Practical significance. The proposed methodological guidelines will help systematically and comprehensively assess the enterprise viability in terms of its internal and external environments, and will make it possible to perform a comparative analysis of the enterprise viability in the dynamics of a number of years or for different enterprises between them. Tabl.: 2. Figs.: 2. Refs.: 14.

Author(s):  
Ihor Alieksieiev ◽  
Andriana Mazur

Sustainable development is an extremely important area of activity for all businesses - the environmental component. This means that along with the main goal of any business - to make a profit while meeting the needs of the consumer - entrepreneurs must pay attention to the environmental consequences of their production activities. Of great importance for solving the problems of environmental safety, ensuring sustainable development is the preparation of production, which would guarantee the maximum effect from the introduction of innovative technologies and products, at least at a certain level of technological excellence. Such issues are already being developed and implemented in European and North American countries. In Ukraine, on the other hand, these aspects are still insufficiently studied and require both environmental and economic justification. The article is devoted to the study of the basic principles of the formation of sustainable development projects in enterprises, the establishment of cooperation between economic entities and financial institutions in order to ensure the effective achievement of the goals of the strategy of sustainable transformation of the state. The object of research in the article is the substantiation of methodological and applied recommendations for the creation of a special intermediary fund between enterprises and financial institutions for scientific, technological and environmental preparation of production (STEPP). Each enterprise that conducts work on the development of innovative projects, and therefore organizes the preparation of production, should form an appropriate fund for STEPP, which should be responsible for the quality of projects of product designs and production schemes that will ensure environmental safety of the enterprise. Such a fund, created directly at the production plant, would be an accumulator of funds received for the development of technologies, taking into account the requirements of sustainable development. Accordingly, such a fund should act on behalf of the company with the initiative to obtain the necessary credit resources and enter into relations with commercial banks or credit unions. Employees of the fund should cooperate with credit institutions in order to obtain the necessary loans. Research methods: dialectical method and methods of analysis and synthesis - to study the features of the implementation of innovative works at the stage of scientific, technological and environmental preparation of production in the formation of sustainable development projects; structural and logical analysis - development of theoretical and methodological principles of the fund to ensure cooperation in financing sustainable development projects. The article proposes the formation of the stage of scientific-technological-environmental preparation of production for enterprises that are working on the development of innovative projects. The environmental component should be added to the development of structures and technologies in the technical and economic aspect.


2020 ◽  
Vol 20 (1) ◽  
pp. 86-98
Author(s):  
Svetlana G. Borisova

Dynamic changes in the economic and social life of our country necessitate corresponding changes in the approaches to managing a modern University. One of these changes should be a new look at its corporate culture. The essence of the author's approach is to consider corporate culture as a key marketing asset of the University that impact on the strategic vision for the organization and operational management of all activities and units of the University. At the same time, the culture should be entrepreneurial in nature, which determines the University's ability to innovatively solve the tasks it faces and more successfully achieve the organization's strategic goals. However, still there is no scientific consensus reached in the literature about its features and the role in the success of the university. The purpose of this article is to substantiate the relevance of the formation of entrepreneurial corporate culture in the Russian universities. At the same time, it is proposed to consider entrepreneurial corporate culture as a key marketing asset of the organization, which is sure to reduce the negative effect of external environment and more successfully achieve the strategic goals of the university. The article presents the algorithm, mechanisms, and the main tools for the formation of entrepreneurial culture, given the specifics of this asset for an educational organization and the existing external environment. Theoretical significance of the proposed approach is a balanced approach to the university management, optimally combining conventional and unconventional for the educational environment methods to manage an educational organization. The practical significance of the study lies in the possibility of using the proposed methodology for the formation of entrepreneurial culture to improve the efficiency of the university management.


2021 ◽  
pp. 85-95
Author(s):  
Г. М. Бурлак ◽  
Л. М. Вілінська

Purpose: analyze the experience of revitalizing an industrial complex in the context of creating an architectural space by means of external environmental design. Methodology. General scientific methods of analysis, comparative method, typological systematization, figurative and stylistic method, method of visual observation are applied.Results. The experience of revitalization of an industrial complex and the adjacent territory is considered on the example of the Waltrovka architectural space in Prague, Czech Republic. The figurative and semantic accents and architectural and artistic solutions for the revitalization of industrial complexes to create a modern ecologically, psychologically comfortable, socially oriented external environment are analyzed. The structural elements of the formation of new spaces in the place of industrial objects are highlighted. The constituent elements of the Waltrovka space can be viewed as urban planning objects integrated into the landscape component and the overallecological system. Landscape solutions are characterized by harmony, diversity, use of functional and decorative design elements. The historical past of the industrial complex manifests itself in the preservation of old buildings and the use of art objects. Scientific novelty. The content and significance of the external environment design in the revitalization of an industrial complex with a complete change in functions and the disclosure of new possibilities of old territories and buildings of the Waltrovka architectural space has been determined. Practical significance. The results of the study can be used in the practice of design of the external environment and landscape design during the revitalization of industrial areas to preserve historical significance.


2021 ◽  
Vol 116 ◽  
pp. 00034
Author(s):  
Dmitry Fedulov ◽  
Alexander Pobedin

In recent decades, the need to theorize and practise innovation has become apparent to many domestic and foreign companies. The process of introducing innovation mechanisms differs from company to company. Businesses and innovation theory experts do not yet agree on the methodology for implementing innovation effectively. The increasingly competitive environment of the world encouraged many companies to move towards innovative development. Innovation became an important tool for sustainable development for many companies in an unstable and rapidly changing external environment. Innovation is used to create a new product or develop a process to increase a company’s profits and strengthen its market position. The term “innovation” has a different understanding today, depending on the area of application: firms or sectors. The article examines the theoretical concepts of innovation.


Author(s):  
Andrey Anikin ◽  

The article presents the results of the analysis of the Russian eco-finance system: fundamental strategies, key regulatory documents, measures and tools. The analysis was based on the methodology of sustainable development and consideration of ESG factors. We found that the formation of the institutional framework of ecofinance and the development of advanced measures of support and stimulation of projects of green economy takes into account methodological principles for sustainable development: integrating anthropogenic impacts on natural areas; balanced decision-making on establishing regulatory requirements in the field of environmental safety, responsibility for negative impact on the environment; priority of national interests in the development of measures. The analysis showed that there is an established system of measures to support and stimulate eco-projects, both administrative and financial, direct and indirect, incentives and sanctions. The system is evolving and being modernized: measures have been developed and implemented to support issuers of securities whose target orientation (securities) is related to investing in eco-projects, and a draft article “Environmental tax” has been developed and is being discussed. The features of the Russian system of support and stimulation of environmental projects are its “youth”, being at the stage of formation, and the “lack of configuration” of economic mechanisms, which makes it difficult to assess the effectiveness of the measures taken. When evaluating environmental projects and the effectiveness of support measures, it is advisable to take into account the principles of sustainable economy, as well as the relationship and mutual influence of ESG factors.


Author(s):  
Liubov Vasylyshyna ◽  

Substantiation of theoretical and methodological principles and practical recommendations for ensuring a high level of environmental safety of territories in the context of decentralization reform. Defining approaches to understanding the essence of the concept of "environmental safety", analysis of the state of environmental safety in the regions of Ukraine, development of possible measures and activities to ensure a high level of environmental safety in decentralized areas. Method. The study of theoretical approaches to the interpretation of environmental safety was carried out using the methods of analysis and synthesis. Statistical and graphical methods, as well as the method of comparison were used to analyze the level of environmental safety in the regions of Ukraine. A structurally logical method and a method of formalization were used to develop measures and directions to ensure a reliable level of ecological safety of territories. Results. The study allowed to single out certain aspects of the concept of "environmental safety", in particular, it is established that it is a system of certain measures, a component of national security, an integral part of environmental protection, a component of the production process, a certain degree of danger. Based on the generalization of different points of view, it is proposed to use a comprehensive approach to the interpretation of environmental safety. It is proposed to use the volumes of pollutant emissions into the atmosphere from stationary sources of pollution as the main criterion that measures the level of environmental safety of territories, as well as on the basis of which environmental recovery measures are developed. Based on the calculation and analysis of relative indicators per unit area and per capita, the regions of Ukraine with the highest level of environmental danger are identified. The system of the basic measures and directions of activity on increase of level of environmental safety of the united territorial communities which are contained in ecological programs of their sustainable development is developed. The concept of waste management, which is used in the EU countries and is aimed at ensuring the environmental safety of the territories, and also allows to solve the most pressing environmental problems of the inhabitants of a particular area, is justified to adapt to domestic practice. Scientific novelty. The definition of environmental safety is defined as a result of interaction and coordinated interaction of measures for the use, protection and restoration of the environment, which achieves ecological balance that ensures sustainable socio-economic development of relevant territories – countries, regions, districts, united territorial communities. The use of absolute and relative criteria for the analysis of the level of environmental safety by regions of Ukraine is substantiated. Measures and directions of activity on maintenance of a high level of environmental safety of territories in the conditions of decentralization are developed. Practical significance. The conducted research on the issues of increasing the level of environmental safety of territories gives an opportunity to realize the catastrophic consequences in case of inefficient management of these processes. Achieving a high level of environmental safety is that the latter is one of the components of the concept of sustainable development, thus ensuring the socio-economic development of territories. Key words: environmental safety, ecology, ecological balance, territory, region, decentralization, territorial reform.


Author(s):  
Nataliia PRAVDIUK

The purpose of the article - the detection range of issues of accounting and analytical support sustainable development and scientific substantiation of theoretical and methodological guidelines for their decision management in the agricultural business. Research methodology. The methodological basis of the study is the historical-logical method used in the study of the essence of the strategy of sustainable development. The dialectical method has been used in the study of the information management of the strategy of sustainable development of the enterprise. When analyzing the performance of the financial condition of agricultural enterprises for the 2013-2017 biennium. Methods used functional and statistical analysis. The method of comparison is used to study and compare the domestic and foreign experience of carrying out the accounting estimation of sustainable development. To clarify the content of accounting and analytical support sustainable development strategy used methods of abstraction, synthesis, induction and deduction, specification and other methods of scientific knowledge. The results of the research. Based on the substantiation of the importance of developing and implementing the strategy of sustainable development of the enterprise in the conditions of the modern business environment, the structure of the information management of the strategy of sustainable development management, which includes information resources generated by the external and internal environment of the enterprise, was investigated. It was established that the basis of internal information management of the strategy of sustainable development of the enterprise is the accounting and analytical system of the enterprise. To form a qualitative accounting and analytical support for management of the sustainable development strategy, a clarified understanding of the accounting and analytical support of the strategy of sustainable development, taking into account the specifics of the activities of agrarian enterprises, is substantiated, and the necessity of improving normative support in collecting information about the state of social and ecological capital according to typical reporting forms is substantiated. Elements of scientific novelty. A clarified understanding of the accounting and analytical support of the sustainable development strategy is proposed, taking into account the specifics of the activities of agrarian enterprises, the need to improve regulatory support in collecting information on the state of social and ecological capital by typical reporting forms. Practical significance. The proposals outlined in the article will help solve the problems of accounting and analytical support for the formation of a strategy for sustainable development of the industry and agribusiness. Tabl .: 6. Fig. 2. Bibliographer: 17.


2020 ◽  
Vol 3 (1) ◽  
pp. 5
Author(s):  
Valentyn Ivanenko ◽  
Hennadii Kryvchyk ◽  
Iryna Nakashydze

The purpose of the article is to actualize and clarify the main principles and methods of scientific research in their relationship and interdependence (on example of historical sciences). Research methods: analytical, historical, comparative and system-structural. Main results. The article illustrates the relationship of principles with general scientific and specific historical methods. Clarifications are made and examples of their use are given. Concise conclusions. Modern literature on methodology of science is presented mostly by the publications of methodical character. Such character of publications did not require consideration of problem aspects of methodology from their authors, in particular question about interdependence of principles and methods of scientific research. In most works such important concept as “research principles” is not examined practically, with what we cannot agree categorically. In our opinion, methods as research instruments and principles as rules of using these instruments exist between subject and object of research. If methods are the researcher’s tools, then the principles of the research are a kind of the ethical and professional code of a scientist. It consists of a number of professional principles which are based on: a) fundamental human ethical norms; b) scientific ethics; c) the special features of a particular science. In its turn, the general scientific principles are applied in various scientific fields, especially in the historical sciences. Among them are the principles of truth supremacy, deideologization, independence, dialectics, specificity, consistency, objectivity, immersion in the historical era (historicism), etс. It is also necessary to note a special role of dialectics in the scientific study, which serves as main principle and at the same time as the general scientific method. As a principle, dialectics is the essence of the world view of a scientist. As a method, dialectics helps the researcher to reveal the essence of phenomena and processes in all contradictions and interrelations of their components. Modern science possesses the wide arsenal of general and special methods. Their choice depends on scientific industry, object, aim and research tasks. A scientist must choose in this arsenal of facilities most effective and rational. If present methods are not enough, he should create the methods and use them accordance with all known methodological principles. The comparative method plays an important role in historical cognition. Firstly, comparison gives the opportunity to realize better the essence of phenomena. Secondly, when comparing a researcher goes beyond a narrow topic, uses additional empirical material and eventually expands his scientific outlook and creative range. The latter is one of the main indicators of the scholar’s scientific qualification. Practical significance. It’s recommended for use by scholars (especially young people) for historical research. Originality. The need to adhere to the main methodological principles in historical studies is substantiated. Scientific novelty. An attempt is made to “rehabilitate” and actualize the concept of “methodological principle”, which includes the ethical standards of a scientist based on universal values formulated in the Bible. Article type: descriptive.


Author(s):  
Galyna Moroz

Purpose. The article is aimed at analyzing the general theoretical principles and the essential characteristics of legal restrictions in environmental law; defining category of “environmental legal restrictions”, their content, system and the status of the respective legislation. Methodology. The methodology consists in carrying out a comprehensive analysis of the provisions of environmental legislation and formulating relevant conclusions on this basis. During the research, the following methods of scientific research were used: terminological, systemic and structural, comparative legal, structural and functional. Results. The objectively determined necessity of unconditional adherence to the legally established environmental requirements, prohibitions and restrictions as well as their potential scientifically substantiated enhancement in order to achieve environmentally significant goals oriented towards the priorities of sustainable development is substantiated. Restrictive mechanisms are scattered across statutory and regulatory acts of different legal force and even different branches of law, therefore, the need for their systematization and unification as well as generalization of the experience of their practical implementation in order to establish a comprehensive system of environmental restrictions is discussed. In our opinion, the conceptual basis and general essential characteristics of public environmental requirements and restrictions should be reflected in the future Environmental Code of Ukraine. Scientific novelty. In the course of the research, the author defines restrictions in environmental law as a specific sectoral imperative mechanism for regulating relations in the field of environmental safety, which consists in systematically introducing legislation on imperative provisions of environmental law as well as establishing specific legal regimes and mechanisms for their application and implementation. Practical significance. The main conclusions can be used in law-making and law-enforcing activities, as well as in further theoretical and legal research and in the educational process.


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