Adoption Of Management Decisions Research Articles

Peculiarities of formation of potential of telecommunications enterprises

The purpose of the article – to analyze the peculiarities of forming the potential of a telecommunication enterprise and to suggest ways to increase the efficiency of its use. Research methodology. In the process of preparation of the article the methods of analytical, statistical and financial analysis were used. A scientific novelty is the proposal to use effective indicators of economic efficiency of the enterprise, such as profitability, profitability, cost, return on resources, investment, etc. to assess the effectiveness of the formation and use of the potential of the telecommunications enterprise. Conclusions. 1. The study of trends in the formation of the potential of telecommunications enterprises in Ukraine has determined that the pace of its development corresponds to the basic principles and principles of the concept of economic development and strategy of information society development adopted in Ukraine. The development of the economy of telecommunications enterprises is facilitated at the state level by developing new legislation in the information and telecommunications technologies sector in Ukraine, discussing and adopting new strategies for digital transformation aimed at using big data, blockchain, cloud technologies, robotics and the Internet of Things. 2. It is determined that the potential of a telecommunications enterprise is a unity of organizational, technical and information capabilities that contribute to the preparation and adoption of management decisions and influence its development. Features of capacity building determine the following components that ensure its functioning: software and hardware; personnel; information (databases); organizational, marketing, technical, technological, etc. 3. The system of financial indicators for definition of efficiency of functioning of the formed potential of the telecommunication enterprise is offered. 4. To ensure the formation of a strong potential of the telecommunications company in the work identified a number of key measures, including the creation of information systems, ensuring its operation by special staff, information security, creating new digital products and services, e-commerce and digital marketing. business analytics and big data management, etc. Key words: telecommunication enterprises, capacity building, potential structure of telecommunication enterprise, evaluation indicators, state support.

РАЗРАБОТКА ДВУХУРОВНЕВОЙ МОДЕЛИ ДЛЯ КОМПЛЕКСНОЙ СОЦИАЛЬНО-ЭКОНОМИЧЕСКОЙ ОЦЕНКИ НА ПРИМЕРЕ АРКТИЧЕСКИХ МУНИЦИПАЛИТЕТОВ АРХАНГЕЛЬСКОЙ ОБЛАСТИ

Considering the problem of a comprehensive assessment of the socio-economic situation of municipalities with pronounced territorial specifics, the authors suggest using the two-level model developed by them on the example of districts and settlements of the Arkhangelsk region that are part of the Arctic zone of the Russian Federation. In contrast to the economic and mathematical models used at the macroeconomic and regional levels, and requiring fairly complete statistical support, the author's model appeals more to the information empirically obtained and evaluated by experts. Despite the apparent simplicity of the proposed approach (in contrast to the classical model designs), according to the authors, it will give an equally high-quality result suitable for use in the development and adoption of management decisions, at least at the municipal level. At the same time, the appeal to expert procedures involves the use of a unified scale of point ratings and a rather non-trivial method of analyzing hierarchies by its nature. Due to the fact that transport accessibility is often the main factor of influence on socio-economic development for the Arctic territories, the authors demonstrated the methodology of integrated assessment on its example. But the proposed model template allows us to conduct completely similar procedures for other factors of influence: energy supply, accessibility of communications, social facilities (medicine, education, culture, physical education and sports), industrial infrastructure, consumer market, etc. The authors believe that for decision-makers, the model can provide brief, but sufficiently capacious and complete information about the socio-economic situation in a particular municipality, allowing for the reasonable application of certain managerial influences.

Особенности взаимодействия подземных и поверхностных вод в зонах дизъюнктивных тектонических нарушений (на примере Восточного Донбасса)

Eastern Donbass, where coal has been mined for over a century, has become a natural-technogenic system (NTS), affecting all components of the natural environment. Among the elements most affected by it are groundwater and surface water exposed to mine waters. The state of the NTS is due to the interaction of technogenic and natural factors such as the geological structure of the territory. For many years, the environmental assessment has taken into account the organized discharge of mine water. At the same time, this region is characterized by widespread development of disjunctive tectonic faults. The hypothesis seems logical that not only the treatment facilities of closed coal mining enterprises, but the faults and associated fracture zones are channels for the drainage of mine water and deep highly mineralized solutions to the surface, where they are unloaded into the river network. Studies carried out in one of the promising areas, where drainage of groundwater takes place through fractured rocks developed along the fault displacement fault, showed their significant impact on the composition of the surface waters of the river Small Nesvetay. Taking into account the very complex tectonics of the Eastern Donbass, it would be logical to assume a similar influence of other numerous disjunctive structures. Their study will contribute to a comprehensive assessment of the region's environment and the adoption of management decisions, and the development of effective measures for water purification and stabilization of the ecological and social situation in the region.

THE USE OF GEOSPATIAL INFORMATION BY PUBLIC AUTHORITIES TO SUPPORT THE DECISION MAKING OF MANAGEMENT

The article proposes the use of geospatial information to support managerial decision-making by public authorities in the field of reintegration of temporarily occupied territories in Donetsk, Luhansk regions and Crimea. Variants of application of decision support systems in the management of immovable military property of the Armed Forces of Ukraine, the existing algorithms and methods of the decision support system in land relations are analyzed. Proposals are presented to support the adoption of managerial decisions by public authorities on the basis of Earth remote sensing data. The algorithm for the functioning of the decision support system in solving the problems of reintegration of temporarily occupied territories has been improved. The proposed sequence of actions of the method of the process of supporting the adoption of administrative decisions by public authorities in the field of reintegration of temporarily occupied territories using geospatial information, mathematical constructions of category theory and predicate logic. The order of implementation of the sequence of actions of this method is given. By improving and detailing the proposed method, it is possible to form a more effective system for supporting the adoption of managerial decisions by public authorities using geospatial information.

INNOVATIVE DEVELOPMENT OF MODERN ENTERPRISES: A COMPREHENSIVE APPROACH

Topicality. This scientific article is devoted to the issues of innovative development of modern enterprises from the standpoint of implementation (implementation) of innovative developments, which is associated with changes in the global environment, transition to a new technological level (increasing new technologies), constant competition, economic and social change. Aim and tasks. The purpose of the work is to introduce an integrated approach in modern enterprises in the implementation of innovations. Research results. The paper forms and substantiates the approaches that should be used in the implementation of innovations depending on the specifics of the enterprise and its management system, namely: system-complex (considers all business processes in the enterprise as a whole); process-effective (use of effective tools for making management decisions based on innovative measures to meet consumer needs); situational (management system is organized to form and implement a strategy based on specific situations and actions); functional (interrelation of management functions for realization of the set purposes of the enterprise); integration (combines internal and external management structures and influences); marketing (motivating actions to promote the product of innovation on the market). The author presents the steps of the algorithm for selecting an effective scheme of innovation management of the enterprise, namely: calculation of the marginal levels of innovation of ideas; determination of the arithmetic mean of the quantitative evaluation of ideas according to certain criteria; comparison of the assessment of intentions for innovation; choice of organizational schemes of innovation management. Conclusion. The paper offers a graphical interpretation of the process of innovation management is the adoption of management decisions for their implementation. It is established that the implementation and implementation of innovative projects is directly related to the rate of economic growth in the country and its regions. This interdependence is also reflected graphically in the article. The basic conditions of introduction of innovative developments by the modern enterprises for their further development are defined, namely: improvement of normative-legal maintenance of realization of innovative business; creating conditions for the formation of a full-fledged competition between modern innovation-active enterprises; creation of motivating factors for enterprises in order to increase the importance of innovative changes; expanding opportunities for financing innovative enterprises; development of programs for the purchase of the latest, innovative equipment; incentive measures to involve young people and scientists in innovation processes at enterprises in the country and regions.

CITIZEN PARTICIPATION AND PARTNERSHIP IN PUBLIC MANAGEMENT

The article analyzes the theoretical and practical aspects of citizens ' participation in the public management process and presents the main ways to ensure such participation on a partnership basis in the process of developing and making managerial decisions. The main principles of interaction in the public management system are highlighted: partnership equality, equal representation, public participation, focus on the problems of local development, the urgent needs of communities, and so on. The reasons for the low activity of community members in solving local problems are highlighted. Different approaches to public participation and partnership between local authorities and society are described. Negative aspects of public partnership interaction are presented. It is emphasized that according to the functional approach, public relations is a managed process of intergroup communication, and the prospects for the formation of effective mechanisms for implementing dialogue forms of political participation in Ukraine are determined by the specifics and features of the communication process in the "power-public" system. It is noted that public institutions, state authorities, and local self-government should strive to join forces in problem areas, mutually realizing the need and inevitability of drastic changes. The article presents a specific structure of public partnership interaction between state authorities, local self-government, and civil society institutions in the process of public control and participation in the development and adoption of managerial decisions. Keywords: citizen participation, partnership, Public Management, interaction, civic development.

Финансовое прогнозирование в стратегии финансового управления: цели, задачи, методы

The activity of the enterprise is inseparable from the adoption of managerial decisions. Forecasting is one of the tools that helps management to assess the future performance. Financial forecasting plays a key role in the development of a company's strategy and is an integral part of financial management. This article discusses the tasks and methods of financial forecasting, as well as the factors on the basis of which the choice of forecasting methodology is made for a successful assessment of the financial position of an enterprise and making the right management decisions.

Environment as a sociocultural phenomenon

This article is dedicated to consideration of the environment as a sociocultural phenomenon. Emphasis is placed on the trend of changing the attitude towards environment from technological to sociocultural. Examination of the environment in such paradigm allows reconsidering the phenomenon from axiological perspective, which transforms the attitude towards environment, at times fundamentally. The article employs the analysis of secondary data of the conducted applies research, as well as the expert survey of specialists from the three neighboring countries – Russia, Kazakhstan, and Mongolia. The following conclusions were formulated: the environment is perceived as universal and regional value that impacts the spiritual life of an individual and the society, thereby ensuring their spiritual security; 2) the adoption of managerial decisions in the environmental sphere should be associated with conceptualization of this phenomenon as sociocultural, which increases the degree of responsibility and importance of the environment for the intergenerational continuity of culture-bearers. The novelty of the work consists in substantiation of the need for paradigm shift in comprehension of the environment as a sociocultural phenomenon. The focus may move from the economic or ultimately ecological attitude towards environment to sociocultural.

Концептуальный базис стратегического и оперативного управления промышленными предприятиями в условиях нестабильности

The problems of strategic and operational management of industrial enterprises in modern conditions of global instability cannot be effectively solved, as in the recent past. New approaches, methods and models are needed that would take into account the complexities of managing industrial enterprises in modern business conditions. Purpose of the study. It is necessary to create a new adaptive approach to the strategic and operational management of industrial enterprises, which would take into account the accelerating dynamics of international markets, as well as the factors of indirect and direct impact on the enterprise, which mainly determine its adaptability. Materials and methods. The main provisions of the conceptual basis of strategic and operational management of industrial enterprises, as well as a set of mathematical models for the implementation of this process are presented. Results. The materials formulated in the article on the preparation and adoption of managerial decisions allow the owners and managers of industrial enterprises to assess all aspects of this process in interrelation and form, in essence, a new paradigm for the functioning of industrial enterprises in conditions of military-political and socio-economic instability in the world, as well as the introduction various sanctions on the part of Western countries in relation to Russian industrial enterprises. At the same time, it becomes possible to take into account the factors of direct and indirect impact on industrial enterprises, which have become especially important in recent years. Conclusion. The approach presented in this article to the formation of the conceptual basis of strategic and operational management of industrial enterprises is, in essence, new and relevant, allowing company shareholders to form promising strategies for the development of industrial enterprises in conjunction with the procedures for operational management of the current activities of enterprises. Thus, the preparation and adoption of decisions on the management of industrial enterprises, both at the strategic and operational levels, becomes possible to carry out on the basis of a holistic algorithm based on the complex of models and methods of strategic and operational management of industrial enterprises developed by the author.

ОБЛІК, АУДИТ ТА УПРАВЛІННЯ КРЕДИТОРСЬКОЮ ЗАБОРГОВАНІСТЮ

У даній статті досліджено теоретичні та практичні питання щодо визначення сутності кредиторської заборгованості, її руху в господарській діяльності; розглянуто основні методи проведення аудиту кредиторської заборгованості згідно до Міжнародних стандартів; особливості ефективного управління поточними зобов’язаннями підприємства; аналіз поточної кредиторської заборгованості; облік кредиторської заборгованості. Визначено місце поточних зобов’язань у діяльності підприємства. Повна та достовірна інформація забезпечує прийняття управлінських рішень щодо кредиторської заборгованості на підприємстві. Особливе місце в кредиторський заборгованості займають численні розрахунки з постачальниками і підрядниками. Ефективне управління кредиторською заборгованістю належить до необхідних умов успішної діяльності, оскільки воно створює передумови для швидкого розвитку бізнесу і збільшення фінансових можливостей підприємства.

Medical and demographic indicators of the Orenburg Region

The analysis of the medical and demographic indicators of the Orenburg Region from 2015 to 2019 showed that over this time period, there was a gradual process of population decline. The dynamics of the birth and death rates of the population was characterized by a stable decline. Over a five-year period, the birth rate decreased by 30.78 %, and the death rate by 8.8 %. The natural population growth in 2015 was positive, and since 2016, there has been a negative population growth, i.e. the number of citizens who died annually exceeded the number of births. The region has seen slight changes in the ratio of urban and rural residents. Life expectancy has increased for both sexes from 69.63 years in 2015 to 72.04 years in 2019. The growth of this indicator for men was 4.31 %, and for women — 2.43 %. Studies of the sex composition of the population of the Orenburg Region over the past five years have demonstrated that there have been minor changes in the ratio of the male and female population in the region under study. So, in 2015 and 2016, there were 1149 women per 1000 men; in 2017–1148, in 2018–1147, in 2019–1146. Over the studied period, the number of marriages registered in the Orenburg Region decreased from a maximum of 15418 in 2015 to a minimum of 12304 in 2019, which was 20.2 %. The number of divorces did not decrease so rapidly, from 8,717 maximum in 2015 to 8,424 minimum in 2019, which was 3.36 %. The adoption of managerial decisions aimed at improving the standard of living and health of the population, as well as the environmental situation at the level of legislative and executive authorities will contribute to an increase in life expectancy, reduction in the death rate, and an increase in the birth rate of the population.

Сучасні тренди та глобалізаційні виміри управління інформаційними технологіями і системами в Україні

The article explores the processes of global use of information technologies and systems, which allows creating economic benefits and promoting social and political integration, causing general prosperity and sustainable development of society. A review of the networked readiness system is provided, which provides executives with directive information on the key pillars to take into account the full use of information and communication technologies in their economic growth strategies. The essence of the modern model of the Network Readiness Index (NRI), which consists of four main pillars (technology, people, governance and impact), is revealed, each of which is formed from three sub-pillars, defining in a complex the real state of the use of information and communication technologies in a particular country. The rating of Ukraine according to the Networked Readiness Index and its main four pillars is presented. The degree of implementation of information technologies at Ukrainian enterprises by types of economic activity and their use of information and communication technologies, depending on the average number of employees, taking into account access to the Internet, the presence of a website and the purchase of cloud computing services are given. The essence and measurements of the basic principles (scientific validity, competence, timeliness, completeness of content, flexibility and homeostaticity) regarding the adoption of management decisions in the network economy are considered, which allows obtaining a synergistic effect. It is proposed to focus further research on the generation and design of a communication and information technology system, increasing investment in the information and communication technology sector and further popularizing the Internet and developing e-commerce.

РАЗРАБОТКА ЭКОНОМИЧЕСКИХ МОДЕЛЕЙ РАЗВИТИЯ ТЕХНИЧЕСКИХ СИСТЕМ ПО ЭТАПАМ ЖИЗНЕННОГО ЦИКЛА

Introduction: when forecasting and simultaneously supporting the planned development of a set of large technical systems, it is required to develop an integrated mechanism for accounting for the state and costs of resources. The approaches known for these purposes are characterized by high complexity of implementation and fragmentation over the stages of the system cycle. Purpose: to develop a complex of interrelated economic models for the analysis and development of large technical systems. Results: on the basis of scientific directions of economic analysis, aspects of the development of economic models were considered and on their basis, modeling of complex composite technical systems by stages of their life cycle was carried out in the interests of the subsequent formation and adoption of managerial decisions both in the selection and implementation of such systems, and in support of their development. The set of economic models is combined into a generalized model of systems development in the interests of a comprehensive assessment of current and future costs, further forecasting and, based on the results of simulation and calculations, making effective decisions. Since a feature of the production of large technical systems is their serial nature of products, then the integrated model evaluates the costs both for individual systems and for the stages of their life cycle, and for the entire complex of systems as a whole. Modeling of various modes of financing the development of one system or their complex is predicted, the features for each stage of development are taken into account. The possibility of assessing the structural restructuring of the relationship of enterprises participating in the production process and changing the possible sequence of technological processes for the production of samples has been obtained. Practical relevance: the proposed model (s) for batch or piece production of products is recommended in specific science-intensive areas of mechanical engineering and is applicable, for example, in aviation, space, shipbuilding, mining, and other industries. Its application is especially important in the design, development and manufacture of products for government orders. Discussion: the presented solution is proposed to be formalized with a software package and to create an automated control system for the development, production, operation and disposal of large technical systems with the functions of a decision support system.

Employee participation in corporate governance of Chinese companies: A comparative aspect

The development of the stakeholder theory is one of the global trends in corporate governance. This article examines the problems of employee participation in corporate governance in accordance with the current legislation of the PRC and assesses the rationality of the chosen path of employee participation in corporate governance in China by conducting a comparative analysis with Germany and the United States. The author believes that due to the difference in historical origin and legislative basis, as well as taking into account structure-driven path dependence and rule-driven path dependence effects, from the point of view of legal regulation, a unique model of employee participation in corporate governance has formed in China. In addition, the mechanism of employee participation in corporate governance by the current legislation of China is generally suitable for the national conditions of China. In addition, the author makes suggestions for improving the mechanism of employee participation in corporate governance in China. Having studied the state of Russian legislation in comparison with China and other countries, the author suggests several issues that require special attention from the Russian legislator on this matter. It is noted that the study of the experience of legal regulation of employee participation in corporate governance in China will help in the development and amendment of further legislative provisions to regulate this issue in Russia, in order to advance towards better ideals of cooperation between workers and employers. Specifically, in the long term, the Russian legislator can also normatively secure employee participation in the development and adoption of managerial decisions in an appropriate form.

Quality Assessment of Management Decisions in the System of Marketing and Public Relations of a Transport Enterprise

The development and adoption of management decisions is an important process that brings together in practice the main management functions of the enterprise: organization, planning, coordination, motivation and control. The quality and level of management decisions taken by the managers of any organization determine not only the effectiveness of its activities, but also the competitiveness and prospects for its development. The article is devoted to issues of assessing the quality of the results of managerial decisions in the system of marketing and public relations Moscow Metro SUE. The tools of advertising and PR events to promote the services of the State Unitary Enterprise Metropolitan are consider. The assessment of the results of managerial decisions in the system of organizing PR events of the State Unitary Enterprise Metropolitan is carry out. The problems that affect the decrease in customer satisfaction with the services of the Moscow Metro SUE are investigate. An assessment of preferences in obtaining information on clusters of Moscow Metro SUE customers was carry out.

Анализ текущей ситуации после внедрения системы обязательного социального медицинского страхования Республики Казахстан

The aim of the study: To assess the current state, the balance of functions and development trends of Social Health Insurance Fund NJSC. Methods. In order to study the level of awareness of the population about the implementation of the compulsory social health insurance system (CSHI), a mass survey was conducted twice during 2019 (in May and September) with a total sample of 2,150 respondents, including all regions of Kazakhstan. Also, within the framework of the study, such indicators of the activity of the Social Health Insurance Fund as the availability of funding for 2019-2020, the amount of funding by service providers, and coverage of the population were analyzed. Results. There is a positive trend in the compulsory health insurance system: awareness of the population is growing; the population positively assesses the changes in the provision of health services; there is a twofold increase in PHC visits; the share of private spending on health is twice the ceiling recommended by WHO; the level of coverage of the population with the compulsory health insurance system is quite high - 84%. However, about 3 million of the country's citizens remain uncovered. Conclusions. It is necessary to create a system for monitoring the effectiveness of the implementation of compulsory health insurance on the basis of information systems with the further adoption of managerial decisions both at the regional level and at the republican level. The introduction of mechanisms for proactive monitoring of the quality of medical care will protect the rights of patients, as well as improve feedback with them. Key words: Compulsory social health insurance, Medical services, Health care financing, Kazakhstan

Adoption of management decisions on the basis of the risk management model

The construction of a dynamic model of risk management for a construction company is considered, which can significantly increase the efficiency of management decisions. To build a dynamic model, the most common approaches to management are considered: process, system and situational. To effectively assess the risks of a construction company, a two-stage model for assessing static and dynamic indicators was used. At the initial stage, the probability of risk values for groups of factors (financial, engineering, technological, economic, marketing) was determined. At the second stage, the degree of influence of groups of factors on the overall probability of risk occurrence is determined. As a result, for each of the analyzed indicators that determine the risk, a sequence of its most probable values is formed at the moment tk.

ЭКОЛОГИЧЕСКИЕ АСПЕКТЫ ОЦЕНКИ СТРАТЕГИИ УСТОЙЧИВОГО РАЗВИТИЯ УГЛЕДОБЫВАЮЩИХ ПРЕДПРИЯТИЙ САХА-ЯКУТИИ

The presented article discusses the issues of sustainable development of industrial enterprises of Sakha, Yakutia. The objects of the study are coal industry enterprises located in the south of the republic. The main factors influencing the sustainable development of these enterprises are highlighted. The problem of the research lies in the insufficiently adequate assessment and consideration of the level of the ecological and economic state of an industrial enterprise in the system of mak-ing managerial decisions that affect the implementation of the strategy for sustainable business development. The main goal of the study is to develop recommendations for improving the system of as-sessing the ecological and economic component of the strategic management mechanism for the elaboration and implementation of the development strategy of industrial companies representing the coal mining industry of Yakutia. In this work, a methodological framework of the study, which is based on a systematic, inte-grated approach to managing the development of an enterprise, the concept of sustainable devel-opment, theory and practice of assessing the activities of an industrial enterprise, is presented. The article presents a refined model and algorithm for implementing the strategy of sustainable devel-opment of coal mining companies based on the assessment of the environmental state of busi-ness projects. Recommendations are proposed to improve the mechanisms for diagnosing and accounting for the state of the ecological and economic component in the subsystem for the development and adoption of managerial decisions that affect the implementation of the sustainable devel-opment strategy of an enterprise.

Тюремная субкультура в контексте диалектической триады

The article contains the experience of socio-philosophical analysis of the prison subculture phenomenon. The relevance of this study is due to the transformation of the basic culture of society traditional values under the influence of the criminal subculture, the development of its new socio-cultural spaces, observed in recent decades. The aim of the work is to analyze the evolution of the prison subculture from the perspective of its interaction with the culture of society in the context of the dialectical triad «thesis-antithesis-synthesis». The definition and the main characteristic features of the prison subculture are given. The main stages of its evolution are considered in the context of interaction with the basic culture of Russian society. It is shown that the main factors influencing the metamorphosis of the prison subculture are: the high number of convicts, the presence of passionarity in the Soviet penitentiary system, the detachment system of containing convicts, the unsuccessful results of the experiment carried out in the 60s of the twentieth century to reform the penal system, negative consequences economic and social reforms of the 90s. It is noted that as a result of long-term cultural genesis, the prison subculture has the following characteristics : 1) a rigid hierarchy of the social structure of the prison community with the existence of strata of «outcasts» 2) the presence of a developed system of prison mythology, customs, symbols and taboos 3) the presence of a «control center» as the group «Thieves in law», as well as channels of information transmission 4) high adaptability of the penitentiary subculture to external conditions 5) the presence of a catchy and attractive «thieves ‘ro¬mance» and «thieves’ ideology» 6) the ability of the prison subculture to reproduce itself 7) a high degree of cohesion of prison carriers subcultures 8) the spread of the norms of the prison subculture to the majority of the population of correctional institutions. In the development of the prison subculture, the authors have identified two cycles («big» and «small»). The «big cycle» describes the global relationship between the prison subculture and the basic culture of Russian society, «small» – the interaction of collectives of convicts and staff of correctional institutions influenced by the prison subculture. In both cycles, three stages of development are distinguished, characteristic of the dialec¬tical triad. The practical significance of the work lies in comprehending the ongoing changes with the subsequent adoption of managerial decisions aimed at leveling the spread of the norms of the prison subculture in society.

ИНСТРУМЕНТЫ УПРАВЛЕНЧЕСКОГО УЧЕТА: ИНФОРМАЦИОННЫЕ ПАНЕЛИ УПРАВЛЕНИЯ

The era of digital communication has led to an acceleration in the exchange of information, which resulted a series of changes in the activities of all organizations. The article discusses Dashboard (information management tool) within the framework of management accounting of costs. Dashboard reflects the real results of the organization's activities and deviations, and also initiates the adoption of managerial decisions and the implementation of corrective actions.