Development of Models of Manufacturing Processes of Innovative Products at Different Levels of Management

Aliyev, Alovsat

doi:10.5815/ijitcs.2019.05.03

Cited by 11 publications

(8 citation statements)

References 7 publications

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“…At the macro level, it is a source of economic growth, respect and trust in the country. Therefore, the assessment of innovative [15] development is given significant attention both at the enterprise level and by international agencies that form relevant ratings. As for Ukraine, in 2020 our country rose to 64th place in the Doing Business rating, ranked 45th among 131 countries in the report of Global Innovation Index 2020 [16].…”

Section: Discussion Of the Resultsmentioning

confidence: 99%

The Use of a Process-Oriented Approach to the Profit Formation of Enterprises Engaged in Innovative Activities

Doroshenko¹,

Davydov²

2021

Proceedings of the International Conference on Business, Accounting, Management, Banking, Economic Security and Legal Regulatio

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Modern economy with a high level of globalization and competition stimulates enterprises to establish new technology, business processes and tools of enterprise management, causes an increase in share of indirect costs in their full amount. Therefore, it is possible to manage profit through clear accounting record and indirect costs regulation. This is especially relevant for enterprises engaged in innovative activities, the organizational and managerial structure of which acquires the features of project oriented structure, which has the main characteristics of flexibility and lack of hierarchy. The purpose of this study is to reason the use of a modified process-oriented approach (TDABC) to the profit formation of innovative enterprises when making management decisions in the field of financial management. The analysis concluded that the use of the ABC approach to profit formation is appropriate when the group of costs is divided between processes attributed to different levels of the hierarchy, when costs are formed by different projects and can be attributed to a certain object, it is better to use TDABC approach. Accordingly, for enterprises that are engaged in innovative and search activities, and implementing one-time individual or small-batch orders, it is more appropriate to use the modified time-driven ABC approach (TDABC).

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Section: Discussion Of the Resultsmentioning

confidence: 99%

The Use of a Process-Oriented Approach to the Profit Formation of Enterprises Engaged in Innovative Activities

Doroshenko¹,

Davydov²

2021

Proceedings of the International Conference on Business, Accounting, Management, Banking, Economic Security and Legal Regulatio

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“…Principles of using the "direct-costing" method in the management accounting of enterprises proposed by the authors of various methods for evaluating the effectiveness of accounting and production processes [8][9][10][11][12] cannot be fully used to build the conceptual GAP-analysis model of innovative anti-crisis drivers based on digital concept of Balanced Scorecard and the reflection of collective and distributive accounting mechanisms in it. In terms of the complex relations between variants of "direct-costing" procedures modification, the various parameters of the clustered processes of the regional economy and the competitive advantages of cluster-forming enterprises (the carriers of direct and indirect costs) the evaluation of the polystructurality of concepts of the Balanced Scorecard, Diophantine equations and strategic mapping based on GAP-analysis forms two additional strategic projections ("Financial emergency" and "Financial cyclicity") [13][14][15].…”

Section: Methodsmentioning

confidence: 99%

Digital concept of balanced scorecard for managing production cluster efficiency through GAP-analysis and “direct-costing” system

Уткин

2022

SHS Web Conf.

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The evaluation of innovative engines distribution impact for anti-crisis clusterization management of the production system of Ivanovo region on the organization of “direct-costing” system in regional cluster was carried out within digital technology of Balanced Scorecard projections. The article elaborates the conceptual GAP-analysis model within the application of the integrated digital concept of Balanced Scorecard for the improvement of “direct-costing” process in the management accounting of cluster-forming enterprises. Using collective and distributive accounting mechanisms and GAP-analysis elements, the criteria for evaluation of the economic potential of regional production cluster were corrected. As a result of the research, when disclosuring the innovation “direct-costing” mechanisms of management accounting, the elements of the methodology for comprehensive evaluation of production cluster efficiency through the digital Balanced Scorecard model were proposed.

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“…The priority of sources of accounting and analytical support is formed depending on the specifics and goals pursued by the enterprise. That is, anti-crisis management can use accounting and analytical support at the enterprise as flexibly as possible [11][12][13].…”

Section: Figure 1 Accounting and Analytical Support Of The Process Of Formation And Implementation Of Anti-crisis Management Of The Entermentioning

confidence: 99%

Implementation of Anti-Crisis Management in the Context of Ensuring Sustainable Development of the Enterprise

Franchuk¹,

Sylkin²

2021

Proceedings of the International Conference on Economics, Law and Education Research (ELER 2021)

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At the present stage of development of our state, there is an increase in problems in the functioning of enterprises. Deteriorating political and economic instability only exacerbates already existing problems. Enterprises suffer from a lack of funding from investors, legislative and economic restrictions on functioning created by our state, more and more cases arise when banks refuse to lend to enterprises in this area, the interest in working at enterprise of professionally qualified personnel is declining, and the like. An element of the anti-crisis management system is the state anti-crisis management, which can become one of the instruments for resolving regional challenges. All this and a number of other problems are bringing enterprises closer to the formation of a financial crisis.

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Development of Models of Manufacturing Processes of Innovative Products at Different Levels of Management

Cited by 11 publications

References 7 publications

The Use of a Process-Oriented Approach to the Profit Formation of Enterprises Engaged in Innovative Activities

The Use of a Process-Oriented Approach to the Profit Formation of Enterprises Engaged in Innovative Activities

Digital concept of balanced scorecard for managing production cluster efficiency through GAP-analysis and “direct-costing” system

Implementation of Anti-Crisis Management in the Context of Ensuring Sustainable Development of the Enterprise

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