Methodology of managing the movement of the main funds of the spa companies in the MATHEMATICA environment
Adjustment of algorithms for calculating indicators of the state, movement and efficiency of the main funds of the health organization. Using the MATHIMATICA environment for monitoring the processes of accumulating funds of a sanatorium-resort enterprise.
| Рубрика | Менеджмент и трудовые отношения |
| Вид | статья |
| Язык | английский |
| Дата добавления | 10.11.2022 |
| Размер файла | 266,8 K |
Отправить свою хорошую работу в базу знаний просто. Используйте форму, расположенную ниже
Студенты, аспиранты, молодые ученые, использующие базу знаний в своей учебе и работе, будут вам очень благодарны.
Размещено на http://allbest.ru
14
Methodology of managing the movement of the main funds of the spa companies in the MATHEMATICA environment
O. Kuznietsova O. Kuznietsova, PhD in Economics, Associate Professor, Head of the Department of Management, Finance and Administration, Odessa Institute of the IAPM, E. Todierishko E. Todierishko, Postgraduate student of the Department of Economics and Finance, Mukachevo State University,
О. Tereshchuk О. Tereshchuk, PhD in Geography, ass. Professor of Department of tourism and hotel services, Lesya Ukrainka Volyn National University,, N. Kampov, N. Kampov, Senior Lecturer of the Department of Management, Management of Economic Processes and Tourism, Mukachevo State University
Abstract
At spa companies, the management of the fixed asset's movement is of great importance. The significance is determined by the decisive role of these funds in the realization of most sanatorium-and-spa, health-improving measures. In the course of the movement, it is important to ensure such a state of fixed assets that will guarantee the quality and continuity of the range of services of the enterprises of the restated sphere.
At spa companies, the management of the movement of the main funds is of great importance. This is possible when using Wolfram Research's computer algebra system. The article is therefore oriented on the formation of the methodology of management of the main funds of the spa companies in the MATHEMATICA program environment. Within the framework of the research, it is proved that the methodology of fixed assets management of spa companies in the MATHEMATICA program environment is more complicated than manual control of operations.
This management, apart from the management work itself, requires a front-end configuration of the software and process environments. In the process of forming the methodology of managing the movement of fixed assets in the environment of the MATHEMATICA program, attention is paid to the following specificity.
The basic categories of fixed assets, which should be paid special attention to in the process of movement management are: Full initial value; remaining initial value; balance value of fixed assets at the end of the year. The attention to internal dependence in the balance sheets of the main funds of the sanatorium-resort enterprise is important, the presence of which will allow for the introduction of the system of setting up processes of monitoring processes of systematic accumulation offunds in the depreciation fund. It is important to configure the algorithms for the selection of indicators of the state, movement, and efficiency of the use of fixed assets, under which the program automatically adjusts the processing and operating environment of the control of the movement of fixed assets. The prospects of further investigation in this direction lie in the complete methodology of managing the fixed assets movement of the spa companies by analyzing the factors of their successful performance.
Keywords: movement; condition of fixed assets; material and production base; full initial cost; residual initial cost; balance value.
Анотація
Методологія керування рухом основних фондів санаторно-курортного підприємства у середовищі MATHIMATICA
О. В. Кузнєцова, к. е. н., доцент, завідувач кафедри управління, фінансів та адміністрування, Одеський інститут МАУП Е. В. Тодьєрішко, аспірант кафедри економіки, та фінансів, Мукачівський державний університет О. С. Терещук, к. геогр. н., доцент кафедри туризму та готельного господарства, Волинський національний університет ім. Лесі Українки
Н. С. Кампов, викладач кафедри менеджменту, управління економічними процесами та туризму, Мукачівський державний університет
У процесі руху основних фондів вважливо забезпечити такий їх стан, що гарантуватиме якість та постійність номенклатури послуг санаторно-курортних підприємств. Надважливо, щоб данні, щодо руху основних фондів подавалися у взаємозв'язку та взаємозалежності та формували комплексну картину руху таких фондів. Це стає можливим у разі використання системи комп'ютерної алгебри компанії Wolfram Research. Відтак стаття зорієнтована на формування методології керування основних фондів санаторно-курортного підприємства у середовищі програми MATHEMATICA. В межах дослідження доведено, що методологія керування рухом основних фондів санаторно-курортного підприємства у середовищі програми MATHEMATICA є складнішою, ніж ручне здійснення керівних операцій. Таке керування, окрім самої керівної роботи, потребує переднього налаштування програмного та процесного середовищ. В процесі формування методології керування рухом основних фондів у середовищі програми MATHEMATICA, звернено увагу на те, що базовими категоріями керування рухом основних фондів мають бути: повна первісна вартість; залишкова первісна вартість; балансова вартість основних фондів на кінець року. Важливою є увага до внутрішніх взаємозалежностей у схемах балансів основних фондів санаторно-курортного підприємства, наявність яких дозволить ввести системи налаштувань моніторингу процесів систематичного накопичення коштів у амортизаційному фонді. Важливим є налаштування алгоритмів обрахунку показників стану, руху та ефективності використання основних фондів (за якими програма налаштовує процесне й операційне середовища керування їх рухом). Перспективи подальших розвідок у даному напрямі полягають у доповненні методології керуванням рухом основних фондів санаторнокурортного підприємства аналізом чинників його успішного здійснення їх виробничої діяльності.
Ключові слова: рух; стан основних фондів; матеріально-виробнича база; повна первісна вартість; залишкова первісна вартість; балансова вартість.
Introduction
Problem-solving in general form and its connection with important scientific or practical tasks. At the spa companies, it is important to manage the movement of the fixed assets from their material-production base. The significance is determined by the decisive role of these funds in the realization of most sanatoriumresort, health-improving measures (among which are medical assistance, with preventive, therapeutic, or rehabilitation purposes). In the course of the movement, it is important to ensure such a state of fixed assets that will guarantee the quality and continuity of the range of services of the enterprises of the restated sphere. At the same time, the combination of motion control methods used in the defined area is rather monotonous and is based on the current information gathering and its generalization in the form of separate reporting forms, noticeable information gap. Such an approach to the formation of the motion management methodology does not allow taking into account the real needs of such enterprises in the development of their material-production base, regulation of its condition, and effective use.
Analysis of the latest studies and publications, which have begun the solution of the problem and the allocation of previously unsolved parts of the general problem. Various issues of fixed assets management of enterprise during all periods of economic development were rather actual, therefore many scientists, among them Zadan T, Lozova N. [3], Shchirska A. [6], Dmytro E., Zavirukha I. [2]. However, in the current economic situation, this issue appears more acute, because fixed assets are a factor that provides quality and continuity of the range of services of sanatorium-resort enterprises. Most scientists focus on detailed and relevant data to manage the movement of fixed assets. According to its direction, the activity of the spa companies requires the most detailed and relevant data on the movement of fixed assets at full initial and residual value and changes in the average annual cost of fixed assets. At the same time, such information is not sufficient to correct the economic results of the activity, which are formed by the growth of the volume of services and incomes generated by the increase of fixed assets, and increase in labor productivity. We note that in the process of managing the movement of fixed assets important data on trends of changes of indicators of return on assets, capital intensity, and of the capital-labor ratio are important. It is important that all of the above data are presented in interrelation and interdependency, and form a comprehensive picture of the movement of such funds. This is possible when using Wolfram Research's computer algebra system.
Formulation of the aims of the article (setting the task). The purpose of the article is to form the methodology of management of the fixed assets of the spa companies in the environment of the program MATHEMATICA (from the company Wolfram Research).
An example of the basic material of the research with full substantiation of the received scientific results
Management of the fixed assets movement of the spa companies we propose to consider as a combination of purposeful actions including assessment of the situation and the state of management of such funds (or methods of research), and a choice of management actions for their realization. In this case, the description of the management methodology uses the combination of methods of research, applied by spa companies, to maximize the movement of non-financial property (or production assets), taking into account that.
How they are used - repeatedly or constantly during rendering (more than 12 months) during rendering of services and for management purposes. At the same time, a clear understanding of the assets of the enterprise should be developed, for the allocation of categories to which the management influence should be directed and which it should not touch (Table 1)..
Table 1. Detailed enterprise assets by categories of management influence to be directed and which it should not touch
|
Objects of control of the movement of fixed assets |
Objects of control of the movement of other funds, which are not among the basic ones |
|
|
These are objects for which the following conditions are fulfilled simultaneously: 1) involvement in the processes of rendering services, management, and payment for temporary use; 2) long-term use (more than 12 months), regardless of the cost; 3) possibility of the next resale of the object; 4) ability to generate income in the future. |
These are objects for which the following conditions are fulfilled: 1) term of use till 1 year (regardless of cost) or one-time use; 2) accounting as finished products or goods in warehouses, as made in installation or such, which are subject to installation, on the road; 3) accounting as financial investments, intangible funds. |
Source: [1; 4; 6]
According to the data in the table, the following items should be submitted to the objects of control of the movement of fixed assets:
- buildings (architectural and construction objects);
- structure (engineering and construction objects);
- transmitting devices (designed to perform special functions in the transmission of energy, matter, signal, information);
- machines and equipment (power, work, information devices), transport means (for movement of people and loads);
- tools and accessories, inventory (etc.), and household expenses [2].
That the basic categories that should pay special attention to in the process of traffic management are:
1) full initial value;
2) remaining initial value;
3) balance value of fixed assets at the end of the year.
The content of the basic categories, which is aimed at the detailed management of the movement of fixed assets according to such indicators is systematized in Table 2. monitoring mathematica movement enterprise
Table 2. Basic categories of the process of managing the movement of the fixed assets of spa companies
|
Basic categories of motion control |
Category characteristic |
definition algorithm |
Significant in motion control processes |
|
|
full initial cost (Fic) |
the cost of fixed assets reflected in the prices available at the time of their adoption on the balance sheet |
Fic=P+ Cost + Costri +Е** |
Current figure of average annual value of fixed assets, monitoring of processes of systematic accumulation of funds in the depreciation fund. |
|
|
remaining initial value (Ric) |
The cost of fixed assets in the balance-sheet prices is reduced by the amount of wear that was available on the last reporting date (deterioration) |
Ric = initial cost of the fixed assets - deterioration |
||
|
average annualcost of fixed assets |
the cost of fixed assets at the end of a certain reporting year |
C. = C1 + C0xTi/12 - C2xT2/12 C end of the year. - the COSt of fixed assets at the end of the year; C at the beginning of the year. - the cost of fixed assets at the beginning of the year; C put into operation - initial cost of the fixed assets put into operation during the year; С thrown out ofoperatwn - cost of fixed assets that were thrown out of operation for a year; deterioration - accumulated funds in the depreciation fund. |
* C1 - the cost of fixed assets at the beginning of the year (on the balance sheet); С2- the cost of the fixed assets that have been lost in a year; С0- initial cost of fixed assets introduced during the year; Т1 - the number of full months during which the funds received in the reporting year were operating; Т2 - the number of full months during which the funds that were released in the reporting year did not operate;
** Р - fixed assets price, UAN; Cost - fees, duties, indirect taxes UAN; - risk insurance costs, UAN; E - expenses for installation, assembly, and bringing to the necessary state of the fixed assets.
Source: [3, c. 5-21].
The categories outlined form the possibilities for the current selection of the average annual cost of fixed assets, monitoring of the processes of systematic accumulation of funds in the depreciation fund (using annual depreciation charges (a), which increase the cost of the provided services of sanatorium-resort enterprises).
Note that the problem of traffic management is that the accumulated funds in the depreciation fund (A) and the change in the average annual cost of fixed assets (C) are the nominal categories, which quickly transform the scheme of the balance of the fixed assets of the spa companies. For example, depreciation on fixed assets is calculated monthly according to different methods (among direct (even), reduction of the residual value, and accelerated reduction of the residual value). On the objects, again received, depreciation is calculated from the first day of the month following the month of the adoption of the fund in operation, and the explosion - ends on the first day of the month, the next month before the write-off of this object from accounting. The change in the average annual cost of fixed assets is carried out at the time of their introduction and decommissioning.
Any changes transform the scheme of the balance of the company's fixed assets at the full initial value and the scheme of the balance of the company's fixed assets at the residual value.
At the same time, the transformation affects the indicators of the state, movement, and efficiency of the use of fixed assets. The outlined schemes are further influenced by the removal of physical depreciation of fixed assets through repairs (including capital).
The illustration of internal dependencies in the balance sheets of the fixed assets of the spa companies is given in Table 3.
Table 3. The illustration of internal dependencies in the balance sheets of the main funds of the spa companies
|
the scheme of balance of the company's fixed assets at full initial value |
the scheme of balance of the company's fixed assets at the residual value |
Related dependencies |
|
|
C end of the year C at the beginning of the year + C put into operation- C thrown out of operation (The category influences on C and А) |
C end of the year C at the beginning of the year + Снов + C put into operation - C thrown out of operation -- deterioration (The category influences on Ц |
Indicators of the state, movement and efficiency of the use of fixed assets * |
indicators of the status of fixed assets (coefficient of depreciation of fixed assets, index of validity of fixed assets), indicators of movement (reproduction) of fixed assets (coefficient of proceeds, coefficient of renewal, coefficient of disposal).
Source: [3, c. 5-21]
The advantage of the program is its multi-functionality. In particular, in case of introduction of algorithms of selection of indicators of state, movement and efficiency of use of fixed assets, the program automatically adjusts the processing and operational environment of control of movement of fixed assets (in particular, determines the basic management procedures, selects indicators of the state, movement and efficiency of fixed assets use). Thus, such process schemes are best built and adjusted in the environment of the MATHEMATICA program, which contains many functions for both monitoring interrelated indicators and for analytical transformations (its necessary component of the movement of fixed assets management).
Fig. 1. The appearance of the numeric account function should be corrected in the MATHEMATTCA environment
Source: MATHEMATICAprogram environment.
For example, if you enter balance sheets in the number account functions (Fig. 1), then through the service of settlement of recurrence in online mode is determined the average annual cost of fixed assets and the balance of fixed assets movement at the full initial and residual value. Internal dependencies in the balance sheets of the fixed assets of the spa companies allow for the introduction of systems of adjustment of processes monitoring processes of systematic accumulation of funds in the depreciation fund. At that time the calculation is carried out on condition that in the menu functions of work with numerical accounts are entered the expressions allocated in Table 4 or other, important for effective control of movement of the basic funds of the enterprise.
Table 4. Expressions for automatic selection of indicators of the state, movement, and efficiency of the use of fixed assets
|
A group of indicators |
Indicator |
Expression to enter into the software environment |
|
|
rates of state of fixed assets |
Coefficient of depreciation of fixed assets |
<Cd =deterioration / total cost> |
|
|
Coefficient of life of fixed assets |
<Cl= residual value / total cost> |
||
|
rates of motion (reproduction) of fixed assets |
Coefficient of income of fixed assets |
<Ci= cost of fixed assets received this year / the total cost of fixed assets at the end of the year> |
|
|
Coefficient update |
<Cu= cost of new fixed assets put into operation this year / the total cost of fixed assets at the end of the year> |
||
|
Retirement coefficient |
<Rc= cost of fixed assets that were lost during the year / the total cost of fixed assets at the beginning of the year> |
||
|
performance indicators of fixed assets use |
Capital productivity |
<Ср= Volume of manufactured goods/ Average annual value of fixed assets> |
|
|
Capital-output ratio |
<Co= Average annual cost of fixed assets/ Volume of manufactured goods> |
||
|
Current capital-labor ratio |
<Сс= Average annual cost of fixed assets/ Average number of staff> |
Source: [3, c. 5-21]
Thus, the methodology of managing the fixed assets movement of the spa companies in the MATHEMATICA program environment is more complicated than its classic variant (oriented on manual management of management operations).
It's because such management, besides the management of works, requires a front-end configuration of both the software environment and the processing environment, without which the operative information on the fixed asset's movement will not be produced correctly.
Depending on the specifics of the settings and sets of the expressions entered (approximate set of which are shown in Table 4), the program forms an analytical report of the movement of the fixed assets, which, in aggregate, is the result of the application of the methods of research).
Thus, the result of the application of the above-mentioned methodology of movement control of fixed assets for 2021 can be considered in the example of sanatorium "Polyana", on which the analytical report of movement of fixed assets form in the program MATHEMATICA environment (Table 5).
It: 1) allows to determine the optimal management of physical assets and their operating modes using the possibility of their movement balance, supplemented by a quick screen of desirable indicators of the state, movement, and efficiency of the use of fixed assets; 2) to determine of optimization ways of fixed assets movement and their operating modes.
Obvious that the program function allows to detail the movement of fixed assets and analyze the current specifics of operation of fixed assets with any level of detail. In addition, if the information is detailed about the fixed assets that provide the service production process, the program can form detailed recommendations, concerning their effective use and restoration.
Table 5. Analytical report of the movement of the fixed assets of the sanatorium "Polyana", 2021
|
Balance of movement of fixed capital |
Indicators of the state, movement and efficiency of the use of fixed assets |
Conclusions regarding optimal motion control |
||||||
|
During the year, fixed assets were received: |
During the year, fixed assets were issued: |
|||||||
|
Date |
New funds |
Operating time till end of year, months |
Date |
Residual value |
operatio n period since the beginni ng of year, months. |
|||
|
1.01 |
34 |
12 |
1.01 |
21.7 |
0 |
rates of motion: Cu = 23.9%*; Rc=8,4%*; Ratio of the value of liquidated and new funds: K primary cost = 174.325/306.833 = 0.57 K the remaining cost =174.325/306.833 = 0.57 efficient use indicators: current capital-labor ratio: 0 thousand. UAH. per person. Labor productivity (production) = 10.252 thousand. UAH. per person |
Motion control is not optimal. Recommen dations: Purchase of new fixed assets is necessary; upgrading/ modernizati on of fixed assets that ensure the production process |
|
|
1.04 |
100 |
9 |
1.03 |
53 |
2 |
|||
|
1.05 |
10 |
8 |
1.04 |
122 |
3 |
|||
|
1.06 |
44 |
7 |
1.06 |
22.5 |
5 |
|||
|
1.07 |
163 |
6 |
1.09 |
8 |
8 |
|||
|
1.08 |
3 |
5 |
1 .10 |
3.2 |
9 |
|||
|
1.10 |
324 |
3 |
1 .12 |
4.4 |
11 |
|||
|
1.12 |
21 |
1 |
- |
- |
||||
|
Average annual value of retired fixed assets |
174.325 |
|||||||
|
Average annual value of fixed assets |
2922.508 |
|||||||
|
Annual depreciation on new fixed assets |
36.82 |
* Represents the share of new fixed assets in total end-of-period assets (as complete an assessment). ** Represents the share of capital stock disposed of during the period as a percentage of the total value at the beginning of the period.
Source: MATHEMATICA program environment.
Conclusions on this research and prospects of further examination in this direction
The framework of the research proved that the methodology of fixed assets management of spa companies in the MATHEMATICA program environment is more complicated than its classic variant (oriented on manual management work). Because such management, besides the managing performance, requires a front-end configuration of both the software and the processing environments, without the operative information on the movement of fixed assets will not be produced correctly.
In the process of forming the methodology for managing the fixed asset's movement in the MATHEMATICA program environment, the following specifics should be noted:
1. The basic categories of fixed assets, given special attention in the process of movement management are:
1) the total initial value;
2) the remaining initial value;
3) the balance value of fixed assets at the end of the year.
Since these categories form opportunities for monitoring the processes of systematic accumulation of funds in depreciation funds and the current balance of the average annual value of fixed assets;
2. Internal dependence on the balance sheets of the fixed assets of the spa companies allows for the introduction of systems of adjustment of processes monitoring processes of systematic accumulation of fixed assets in the depreciation fund.
3. Algorithms of selection of indicators of the state, movement, and efficiency of fixed assets use, according to which the program automatically adjusts the processing and operating environment of the movement of fixed assets (in particular, determines the main management procedures, selects indicators of the state, movement, and efficiency of the use of fixed assets).
Prospects of further investigation in this direction lie in the complete methodology of managing the fixed assets movement of the spa companies by analyzing the factors of its successful performance.
Література
1. Азарова А. О. Нікіфорова Л. О Економіка підприємства. Вінниця : ВНТУ, 2016. 216 с
2. Дмитренко Е.Д., Завіруха І.В. Відтворення основних фондів в сучасних умовах: форми, види та джерела, Сучасна економіка, Вип. 3, 2011. C. 122.
3. Жадан Т.А., Лозова Н.В. Економічна сутність основних засобів підприємства: обліковий аспект, Миколаївський національний університет імені В.О. Сухомлинського, 2015, Вип 8, С. 1112-1116.
4. Підгрупи основних засобів: визначаємо інвентарний номер, "Бухгалтерія: бюджет" №11/2020 URL.: https://ibuhgalter.net/material/929/18568 (дата звернення: 19.10.2021)
5. Theodore W. Gray. and Glynn, J., Will it rot my students' brains if they use Mathematica? Cambridge University Press, 2002, URL.: https://theodoregray.com/BrainRot/ (дата звернення: 19.10.2021).
6. Щирська О.В. Відтворення і новий підхід до амортизації основних засобів. Актуальні проблеми економіки. 2012. № 5. С. 298-312.
References
1. Azarov, A.A. and Nikiforova, L.O. (2016), Ekonomikapidpryiemstva [About the enterprise economy], VNTU, Vinnytsia, Ukraine.
2. Dmytrenko, E.D. and Zavirukha, I.V. (2011), “Reproduction of fixed assets in modern conditions: forms, types and sources”, Suchasna ekonomika, Vol. 3, P. 122.
3. Zhadan, T.A. and Lozova, N.V. (2015),“Economic essence of fixed assets of enterprises: accounting aspect”, Mykolayivs'kyy natsional'nyy universytet imeni V.O. Sukhomlyns'koho, Vol. 8, pp. 1112-1116.
4. The official site of Bukhhalteriya: byudzhet (2020), “Subgroups of fixed assets: determine the inventory number”, Vol. 11, available at: https://ibuhgalter.net/material/929/18568 (Accessed 19.10.2021).
5. Gray, T. W. and Glynn, J. (2002), “Will it rot my students' brains if they use Mathematica?”, Cambridge University Press, available at https://theodoregray.com/BrainRot/ (Accessed 19.10.2021).
6. Shchirska, O.V. (2012), “Reproduction and a new approach to depreciation of fixed assets”, Aktual'niproblemy ekonomiky, Vol. 5, рр. 298-312.
Размещено на Allbest.ru
...Подобные документы
The primary goals and principles of asset management companies. The return of bank loans. Funds that are used as a working capital. Management perfection by material resources. Planning of purchases of necessary materials. Uses of modern warehouses.
реферат [14,4 K], добавлен 13.05.2013Value and probability weighting function. Tournament games as special settings for a competition between individuals. Model: competitive environment, application of prospect theory. Experiment: design, conducting. Analysis of experiment results.
курсовая работа [1,9 M], добавлен 20.03.2016The concept of transnational companies. Finding ways to improve production efficiency. International money and capital markets. The difference between Eurodollar deposits and ordinary deposit in the United States. The budget in multinational companies.
курсовая работа [34,2 K], добавлен 13.04.2013Organizational structure of the company. Analysis of the external and internal environment. Assessment of the company's competitive strength. Company strategy proposal. Structure of implementation and creation of organizational structure of management.
дипломная работа [2,7 M], добавлен 19.01.2023Analysis of the peculiarities of the mobile applications market. The specifics of the process of mobile application development. Systematization of the main project management methodologies. Decision of the problems of use of the classical methodologies.
контрольная работа [1,4 M], добавлен 14.02.2016The main reasons for the use of virtual teams. Software development. Areas that are critical to the success of software projects, when they are designed with the use of virtual teams. A relatively small group of people with complementary skills.
реферат [16,4 K], добавлен 05.12.2012Milestones and direction of historical development in Germany, its current status and value in the world. The main rules and principles of business negotiations. Etiquette in management of German companies. The approaches to the formation of management.
презентация [7,8 M], добавлен 26.05.2015Considerable role of the employees of the service providing company. Human resource policies. Three strategies that can hire the right employees. Main steps in measure internal service quality. Example of the service profit chain into the enterprise.
презентация [338,7 K], добавлен 18.01.2015The main idea of Corporate Social Responsibility (CSR). History of CSR. Types of CSR. Profitability of CSR. Friedman’s Approach. Carroll’s Approach to CSR. Measuring of CRS. Determining factors for CSR. Increase of investment appeal of the companies.
реферат [98,0 K], добавлен 11.11.2014Organizational structure: types of organizational structures (line organizations, line-and-Stuff organizations, committee and matrix organization). Matrix organization for a small and large business: An outline, advantages, disadvantages, conclusion.
реферат [844,8 K], добавлен 20.03.2011Improving the business processes of customer relationship management through automation. Solutions the problem of the absence of automation of customer related business processes. Develop templates to support ongoing processes of customer relationships.
реферат [173,6 K], добавлен 14.02.2016Types of the software for project management. The reasonability for usage of outsourcing in the implementation of information systems. The efficiency of outsourcing during the process of creating basic project plan of information system implementation.
реферат [566,4 K], добавлен 14.02.2016Description of the structure of the airline and the structure of its subsystems. Analysis of the main activities of the airline, other goals. Building the “objective tree” of the airline. Description of the environmental features of the transport company.
курсовая работа [1,2 M], добавлен 03.03.2013M.A. Rothschild is a German banker and the founder of the Rothschild banking dynasty, business leader, which is believed to have become the wealthiest family in human history. A brief sketch of his life and career. Main stages of empire building.
презентация [425,6 K], добавлен 10.06.2014The audience understand the necessity of activity planning and the benefits acquired through budgeting. The role of the economic planning department. The main characteristics of the existing system of planning. The master budget, the budgeting process.
презентация [1,3 M], добавлен 12.01.2012Конкурентоспособность организации и место системы менеджмента в ее повышении. Особенности роли системы менеджмента китайской компании. Анализ менеджмента и конкурентоспособности дочерней компании China State Construction на российском строительном рынке.
дипломная работа [693,6 K], добавлен 01.01.2017The concept and features of bankruptcy. Methods prevent bankruptcy of Russian small businesses. General characteristics of crisis management. Calculating the probability of bankruptcy discriminant function in the example of "Kirov Plant "Mayak".
курсовая работа [74,5 K], добавлен 18.05.2015Formation of intercultural business communication, behavior management and communication style in multicultural companies in the internationalization and globalization of business. The study of the branch of the Swedish-Chinese company, based in Shanghai.
статья [16,2 K], добавлен 20.03.2013The concept, essence, characteristics, principles of organization, types and features of the formation of groups of skilled workers. The general description of ten restrictions which disturb to disclosing of potential of group staff and its productivity.
реферат [29,7 K], добавлен 26.07.2010Relevance of electronic document flow implementation. Description of selected companies. Pattern of ownership. Sectorial branch. Company size. Resources used. Current document flow. Major advantage of the information system implementation in the work.
курсовая работа [128,1 K], добавлен 14.02.2016
