The current state of economic security of horticultural enterprises in Ukraine, functioning in the agro-industrial complex of Ukraine, indicates the presence of a large number of internal and ...external threats that arise in the process of their financial and economic activities. Most horticultural enterprises have an insufficient level of economic security. The purpose of the study is to substantiate the algorithm of economic security management of horticultural enterprises of Ukraine. Methodology. During the study the following methods were used: analysis and synthesis (to critically comprehend the theoretical provisions of economic security); system analysis (to substantiate the economic security management system of horticultural enterprises and its subsystems); expert method (to determine the weights in the integral index of internal economic security of horticultural enterprise); methods of statistical (correlation and regression) analysis (to check the sensitivity of horticultural enterprises of Ukraine to changes in macroeconomic and other indicators); graphic and tabular methods (to visualize the results of the study). Results. The authors pay special attention to the presence of internal and external threats to the economic security of horticultural enterprises. The authors have developed a protocol for managing internal and external economic security of horticultural enterprises as a set of successive stages, which will ensure the achievement of the target level of economic security. The article substantiates the methodological approach to the assessment of internal economic security of horticultural enterprise on the basis of relative indicators, which are combined into five components. The article substantiates methodological approach to the assessment of external economic security of horticultural enterprise on the basis of four macro-indicators. Practical implications. The proposed protocol of economic security management of horticultural enterprise can be used as a technology of enterprise management to ensure its stable development. The proposed method for assessing internal and external economic security can be used by a horticultural enterprise. Value/originality. Improved the theoretical and applied bases of the study of economic security of agricultural enterprises on the example of horticultural enterprises. The methodological foundations of internal and external assessment of the economic security of enterprises were developed. The protocol of economic security management of horticultural enterprise is developed for the first time. The protocol includes interconnected and sequential stages and is adaptive to modern conditions of financial and economic activity of horticultural enterprises.
Modern economics is a complex multi component system where management is aimed, first of all, at solving problems of optimal use of land, labor and material and technical resources in order to ...increase the efficiency of production.Land is the basis of agricultural development. If in all other branches of production land plays mainly a passive role, it is an active element in agriculture. In this branch, it is simultaneously an object of labor and a means of production due to which a man grows necessary crops.The purpose of the article is to analyze the use of land resources and determine indicators to improve of the efficiency of land resource potential for improving the management system of resource potential of enterprises.The conducted research made it possible to conclude that enterprise’s land resources are interdependent and interconnected and balanced optimal correlation between them opens up opportunities for developing an innovative economic system which is characterized by maximum productivity.As a result of the study, it has been established that the process of managing land resource potential of enterprises should be based on the use of a systematic approach, which involves evaluating land resource opportunities and their rational use in the conditions prevailing.The practical value of the research is to carry out an assessment of the land resource potential of enterprises on the basis of the use of the index estimation method. The evaluation of quantitative and qualitative characteristics of structural components of the land potential of the territory allows us to analyze the level of development of the regional economy, identify disparities between individual elements of the potential, as well as to define priority areas of regional policy in the field of land use.The assessment made it possible to determine main criteria for improving the efficiency and potential use of land resources of enterprises. As a basis the indicator of potential yields can be used.
Introduction. Limited availability of machinery for agricultural enterprises, as well as the high intensity of its use, is accompanied by a decrease in investment activity in the agricultural sector. ...This necessitates a rational choice of suitable source of investment for technical upgrading and minimising of investment costs of business entities. The purpose of the article is modelling of making optimal decisions in the process of investing in technical support of agricultural enterprises under the conditions of their limited access to investment resources. Results. The authors of the article have developed a dynamic economic and mathematical model to optimise investments in the renewal of existing facilities at agricultural enterprises. The use of this model will facilitate further rationalisation of economic decision-making on the allocation of investment resources through time. The study was conducted in respect of investments in the purchase of beet harvesters that would be used in the area of 2,000 hectares. The possibility of buying the Ukrainian machinery as well as the equipment of foreign production was considered. The problem can be solved by means of four optimisation criteria: 1) minimum cost of the investment project on the purchase of equipment; 2) minimum cost of the project including operating costs with the use of equipment; 3) minimum cost of the project in terms of investments which should be taken from external sources when using depreciation deductions for the investment; 4) minimum cost of the project in terms of investments which should be taken from external sources when using depreciation deductions for the investment and taking into account operating costs. According to the criteria of optimisation, the authors have developed the best plans of investment by the years of the investment project. It has been found that, based on the criterion of cost minimisation, buying of different types of machinery made in Ukraine is preferred despite its lower productivity. We determined that the possibility of taking into account operating costs in cash flows does not change the final optimal structure of the planned number of machinery, affecting only the total cost of the investment project - USD 326,400 and USD 620,100. In the first case, the optimal investment plan provides for the purchase of all machinery during the first year of the project; the second case covers a period of four years. The budget of capital investment reduces the implementation of the investment project due to the accumulation of external resources - USD 244,800 and USD 538,500 with or without operating costs, respectively. For these two alternatives, a minimum value of the investment program is also achieved when buying machinery only of the Ukrainian production. Moreover, the need to take borrowed funds occurs only during the first year of the project, in the amount of USD 244,800 in both cases. Conclusions. This economic and mathematical model allows agricultural enterprises to establish investment volumes needed for the purchase of any particular type of equipment for agricultural production. Choosing the most appropriate source of investment can minimise investment costs and establish a rational investment portfolio under certain requirements and restrictions. This will allow agricultural enterprises to plan investments in the renewal of their facilities with regard to the production by the best option, given the productivity of agricultural machinery and the planned sowing areas.
Designing hotel and restaurant business facilities is a complex task that involves the integration of functionality, comfort, and design to ensure high-quality service and customer satisfaction. ...Important in this process is the ability to make informed decisions regarding placement, interior, menu, and other aspects of activity based on objective data. One way to achieve this is through statistics and information technology. Technologies of data processing and statistical analysis in the field of service are indispensable tool for determining efficiency, improving, processes and ensuring customer satisfaction at the highest level. Statistical analysis allows you to identify patterns and dependencies occurring in the hotel and restaurant business, based on a large amount of data. The selection and analysis of this data help to understand the demand for services and products, the popularity of specific dishes, the effectiveness of spatial planning, and much more. Analysis of consumer demand allows us to adapt the object to the real needs and requirements of customers. This can concern both the placement of restaurant areas and rooms and the creation of additional services that would satisfy them. The article examines the technologies of geoinformation systems that allow creating different location scenarios and evaluating their effectiveness, examples of their use in the design of hotel and restaurant business facilities are given. In general, the use of data processing technologies and statistical analysis helps to improve the efficiency of various aspects of service, from the optimization of resources and processes to the development of personalized approaches and innovative strategies. This becomes an integral part of the modern approach to management and development of the service sector. The article provides examples that demonstrate how statistical analysis and information technology help service companies to manage inventory effectively, ensure service quality and reduce costs, automate processes, collect and analyze data, make informed decisions for business development.
The article defines that the correct method of pricing, reasonable pricing policy, consistent implementation of a sound pricing strategy - these are the necessary components of the successful ...operation of any enterprise operating in market conditions.
The factors that determine the peculiarity of pricing in the hotel industry and influence the choice of pricing strategy of the enterprise are analyzed: seasonality of prices and tariffs; it is not possible to produce hotel services "in stock"; wide gradation of profitability of different types of services and enterprises; simultaneous sale of services in the domestic and international markets; the importance of the pricing mechanism for additional services; high degree of influence of the price level in competing hotels; pronounced market segmentation and a high level of focus on the psychological characteristics of the guest; geographical factor.
It is determined that it is impossible to choose a certain pricing policy at once and implement it for a long time. It must be constantly checked and adapted to the situation in the market.
We have considered the types of prices and general methods of pricing under the influence of objective and subjective factors, namely the cost of the room and the acceptability of the tariff for the final consumer. Thus, on the one hand, the hotel rate should cover the cost of maintaining the hotel and return the capital invested in it, and on the other - the cost of the room should not alienate a potential guest.
There are two fundamentally different methodological approaches to setting tariffs for hotel accommodation. The main principle of the first approach is to first form a price that ensures the return on all costs and target profit and, then, its adjustment to take into account information about the level of prices prevailing in the market.
The second approach is based on the reverse logic and involves determining the market price and only then adjusted depending on the level of fixed and variable costs of the enterprise to ensure the target profit.
The advantages and disadvantages of direct and reverse approaches to the formation of prices for the main types of hotel services are outlined.
The article discusses the process of designing office work in the field of accounting for goods and equipment of objects of hotel and restaurant facilities. It is noted that it is one of the elements ...in the safety of tourism activities and a necessary component of the competitiveness of any enterprise operating in market conditions. It is noted that inadequate information on all possible directions of movement of purchased and manufactured goods leads to ineffective management decisions and deterioration of the enterprise. Therefore, there is a need for effective design of the accounting of goods and equipment in their information support. This will ensure the consistency and relationship of indicators of accounting registers; will provide information of the required level of detail and generalization, to meet the needs of management. The complexity of the construction of the accounting process for the objects of the hotel and restaurant economy is highlighted for the purpose of effective accounting and successful management of stocks of goods. To improve organizational support and design an effective system for documenting the accounting of goods and equipment of objects, an analysis of the directions of movement of goods and business transactions that arise in their process was carried out; the composition of accounting and control objects was clarified. In the hotel and restaurant industry, there are three main groups of business transactions related to the movement of goods: the receipt of placement and disposal of goods. In general, the organization of accounting for goods at the enterprise also includes three main stages: methodological, technical and organizational. At the same time, at all stages it is important to have timely primary accounting and a clear procedure for organizing the compilation and processing of primary documents, which is called the schedule of documents. There is a need to reflect the system of record keeping of goods in the Order on the accounting policy of the enterprise and its design given the rationality of accounting and the effectiveness of internal control to meet the information needs of owners at all stages of movement of goods.
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