The article defines the structural elements of the methodology for managing the economic security of enterprise as a scientific ground for studying this process to form an outlook on their essence and identifying the possibilities of application in managerial decisions. The conceptions and theories of methodology of economic security management of enterprise are systematized according to its major functional subsystems – informational, financial, personnel, innovation and investment. It is determined that a significant place among the elements of the methodology of the process in research belongs to the system of management principles, among which a number of fundamental (generally researched) and particular (specific) principles are allocated and described. The system, functional, process, structural, situational (optional), optimization and behavioral scientific approaches to the management of economic security of enterprise are singled out and the possibilities of their implementation are defined. It is substantiated that the management process is often considered as an aggregate of functions, i.e.: certain types of activity, in the process of which the influence on the management object is carried out to achieve the set goal. With this in mind, it is proposed to use a functional feature to systematize the methods of economic security management of enterprise in accordance with the functions of forecasting, planning, analysis, evaluation, organization and control. It is specified that the proposed elements of the methodology of economic security management of enterprise are complementary and consistent. At the same time, it is noted that the choice of a specific element of the methodology of the research process depends on many factors of influence – the specifics of the enterprise’s activity, its resource capabilities, targeted benchmarks, time frame, the existing level of economic security. It is generalized that awareness of the need for skillful use of methodological basis in the implementation of such a complex and multifaceted process as the management of economic security of enterprise is the guaranty to its successful operating and a stable development in today’s conditions.
The article defines the current trends of innovatizing the insurance business in the digital economy. The stages of development of modern insurance technologies (InsurTech), which are innovative products in the insurance sector of financial infrastructure, are provided. The instruments of digitalization of business processes for sale of insurance products, settlement of insurance claims, bookkeeping and tax accounting, risk underwriting, document flow are presented. The dynamics of global investments in technological innovations of insurance companies on a global scale have been specified. The volume of global investments and concluded agreements in InsurTech sector by insurance sectors is analyzed and it is proved that 2020 is a period of awareness of the importance and role of digital technologies implementation in the insurance industry, recognition of the value of the digitalization vector of insurance business and global investments in InsurTech development with the highest recorded values. It is identified that the leader in attracting investments in the processes of innovatizing is the property insurance industry (P&C), which has compiled 53% of the total financing and 63% of the concluded agreements. The individual health insurance industry (L&H) ranks second in terms of indicators, maintaining overall investment attractiveness, high amounts of financing and the introduction of insurance technologies. The economic, technological, organizational management, and legal factors that stimulate or inhibit the innovative activity of insurance companies in Ukraine are systematized. Based on the generalization of problems and weaknesses that are relevant and impede the desired pace of innovatizing the insurance business in the digital economy, a SWOT analysis matrix of the feasibility of InsurTech implementation is proposed. It is determined that the introduction of innovations and the development of insurance on the basis of digitalization are currently a catalyst for the strategic development of the insurance business, improving the quality of insurance products and successful activities in an increasingly customer-oriented financial sector.
The article presents the main components of the methodological tools, which made it possible to systematize it for effective cost management. The main purpose of the study is to improve the functioning of the cost management system of the enterprise by systematizing the tools depending on the methods of cost management. The research of literary sources and scientific approaches to solving the problem of determining the effective methodological tools of the cost management system of the enterprise showed that this issue remains unresolved and requires systematization of tools interacting with the methods and elements of the cost management system, which will improve its efficiency of its operation. The relevance of solving the scientific problem is that the optimal combination of methods and tools of cost management will increase the efficiency of the functional components of the cost management system, which affects the increasing the competitiveness of enterprise products on the basis of cost optimization. The most common cost management methods are listed, including ABC-method, direct-costing, standard-costing, absorption-costing, CVP-analysis, target-costing, cost-killing, LCC-analysis, benchmarking, VCC-method, kaizen-costing. The substantiation of the proposed classification of cost management tools depending on the specified methods is proved. In addition, it is proposed the grouping of cost management tools into general, which have a wide range of applications and specific, applied mainly in the process of cost management. Keeping such grouping, the interaction of tools and elements (functional components) of the cost management system of the enterprise is shown. The results of the study may be of practical importance for managers of manufacturing enterprises from the standpoint of forming a cost management system
The article discloses the relevance of the issue of the formation and development of Industry 4.0, emphasizes its comprehensive nature, reflects the system of scientific views on this term, taking into account the points of view of such leading consulting companies in the world as Deloitte, McKinsey, KPMG, Ernst &young, PricewaterhouseCoopers. The authors’ own vision of the essence of the concept is proposed that characterizes Industry 4.0 as the creation and introduction of breakthrough technologies that will serve as the basis for further technological development and their mass application, capable of influencing the growth of the quality of value chain management, the development of new business models and the integration of all production entities into a single database in order to improve production processes and accelerated innovation development. The main stages of industrial production development from the stage of mechanization (Industry 1.0) to the present (Industry 4.0 and beyond) are formulated and illustrated, indicating the potential of development. Attention is focused on the need for revolutionary changes not only in industry, but also in business models of enterprises. The principles of building Industry 4.0 are given, as well as the technologies inherent in Industry 4.0 are listed, their condensed essential characteristic is provided. The content of the key achievements of Industry 4.0 is emphasized, taking into account the main technologies and some areas of development. As a result, the authors identify the vector of development of economies of countries, as well as enterprises operating both in these economies and on the verge of their intersection, under the influence of Industry 4.0 and in the conditions of Next Normality (new reality), which involves significant transformation changes, integration of technologies, reorientation of enterprise resources, mechanisms of value added formation, and optimization of business processes at all levels
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