Anti-crisis Development Research Articles

MANAGEMENT ACCOUNTING TOOLS TRANSFORMATION FOR THE NEEDS OF ENTERPRISE MANAGERS UNDER MARTIAL LAW IN UKRAINE

The main purpose of this article is to analyze and research the main tools of management accounting functioning, identify trends of their future development and optimize processes improving its information content for managers based on the changes that are taking place in the current conditions of martial law in Ukraine. The analysis of the features of economic processes was carried out using the principles of dialectics, which allowed to classify the effects of the crisis processes of the Ukrainian economy. The classification of the effects of the crisis processes of the Ukrainian economy associated with the introduction of martial law is carried out and their impact on the development of management accounting tools was shown. The main functions of management accounting, which characterize the depressive phenomena of the economy and have a direct impact on its functioning, are highlighted. Based on the highlighted functions, we have adjusted the objects and tasks facing management accounting during martial law. The conceptual anti-crisis model of management accounting was formed, its functional variability determines the set of objects of management accounting, which is mainly associated with the need to manage the parameters of strategic anti-crisis development of the economic entity, as well as monitoring and control of its detailed microenvironment under martial law. The results of the study have important practical value for managers of enterprises that are affected by crisis phenomena caused by rapid negative changes in the external environment.

Modeling of anti-crisis development of agro-food enterprises in the system of innovation and investment management

The organization of modeling the anti-crisis development of agro-food enterprises in the system of innovation and investment management was significantly updated during the war. The study aimed to study the modeling of anti-crisis development of agro-food enterprises in the design of creation and investment management. It has been proven that the anti-crisis management system in organizing the practical work of personnel creates conditions that determine the exceptional priority of the development of professionalism and qualifications of personnel at all levels of agro-food enterprises in the innovation and investment management system. The task of anti-crisis management is to maximally facilitate programs of professional development of personnel based on the proposed model since these measures relate to the development of social capital without disrupting the economic mechanisms of economic regulation. A single agri-food information system will replace paper document flow with an electronic one and automate work processes at agro-food enterprises. In this way, a single information space will be created. When all agro-food enterprises are combined into a single information system, remote control is possible, the purpose of which is to obtain regulated reporting. Conclusions. Conclusions. Implementing the proposed model of formation of the organizational and economic mechanism of anti-crisis management of agro-food enterprises in the innovation and investment management system will allow them to overcome the crisis and stabilize their condition. A unique role in overcoming the problem in the agro-food sector belongs to the implementation of the compulsory insurance system. The functions of information and analytical support should not be underestimated, which includes an information system for forecasting the unfolding of a crisis in the development of agri-food enterprises, information support for a cluster analysis of the crisis state of agri-food enterprises by region, and a single information agri-food system. Keywords: modeling, anti-crisis development, enterprises in the agricultural sphere, systems, innovation and investment management.

SUBSTANTIATION OF HR STRATEGY IN THE BUSINESS PLAN OF THE COMPANY

SUBSTANTIATION OF HR STRATEGY IN THE BUSINESS PLAN OF THE COMPANY

PREREQUISITES AND POTENTIAL FOR THE FORMATION OF A CRISIS MANAGEMENT SYSTEM OF AN EDUCATIONAL INSTITUTION

Purpose. The aim of the article is to conduct an internal audit of the development of the educational institution environment (educational and educative) by means of a survey taken by all participants of the educational process and to propose an anti-crisis strategy for the institution development, identifying markers by which the results of this system will be evaluated. Methodology of research. The following methods were used to achieve the goal: the statistical method of data processing, the grouping method to assess the social and economic prerequisites for the implementation of anti-crisis management, the study of the state of the main indicators that form the activity system of educational institutions; economic-mathematical modelling to develop a model for assessing the quality of education and the main factors that significantly affect the quality of education (quality of the process, quality of conditions and quality of results); expert method for the interpretation of expert assessments regarding the analysis of factors and criteria of the education quality assessment model. Findings. The educational and training environment of Zaporizhzhia Gymnasium No. 17 was analysed on the basis of a survey of all participants in the educational process. The designed factor-criterion model for assessing the quality of education is mobile, convenient to use, makes it possible to assess the quality of education in the institution according to its internal factors, to identify critical points and components of the educational process that have been developing, and the use of which will ensure the growth of other criteria. It was established that at the end of the 2021-2022 academic year, the indicator of the education quality in the gymnasium is at the elementary level, but close to the average. It was determined that the conditions of the educational process are implemented at the sufficient level, the quality of the process is at the elementary level, close to critical, and the quality of the results is also at the elementary level. The assessment of the sufficient level gained such three criteria: the professional competence of the teachers, compliance with sanitary and hygienic requirements, and the implementation of modern educational technologies. The implementation of pre-professional training, optional courses, electives and additional education have the lowest indicators, which is the reason for the average indicators of the quality of such results as academic success, admission to professional educational institutions, results of participation in Olympiads, creative competitions. Originality. A factor-criterion model of Zaporizhzhia Gymnasium No. 17 was developed as part of a comprehensive internal audit of the general secondary education institution, which allows to quickly measuring the condition of the object at any moment of its development and formation, to identify critical as well as positive points. Practical value. The designed factor-criterion model for assessing the quality of education is mobile, convenient to use, makes it possible to assess the quality of education in the institution according to its internal factors, to identify critical points and components of the educational process that have been developing, and the use of which will ensure the growth of other criteria. The work includes the main ways to improve the critical levels according to the criteria and demonstrates the first steps of the implementation of an anti-crisis management system. Key words: anti-crisis management, internal audit of an educational institution, factor-criterion model, anti-crisis development strategy.

Development of a methodology for increasing the economic efficiency of a commercial real estate facility within the framework of a reconceptualization project in the context of current market trends

Each commercial real estate facility, whose functional concept remains unchanged for a long time, can be exposed to the influence of external and internal factors, that may reduce its economic efficiency and purchasing power that need to be restored by landlords who will take urgent measures. Reconceptualization is a method used to improve the economic efficiency of commercial and leisure property. The co-authors propose a methodological framework of selection, assessment and substantiation of project solutions, make a list of works and determine the general strategy of a reconceptualization project to increase the economic efficiency of a commercial real estate facility in the current market environment. It should also be noted that an economic crisis magnifies weaknesses of entertainment retail centres, and any reconceptualization strategy must take account of this phenomenon. Firstly, it is necessary to analyze the reasons for profit reduction, assess the resources and the potential of a facility, its market environment, and the prospects for its further operation. Under these conditions, reconceptualization may be regarded as an anti-crisis development strategy.

PRINCIPLED APPROACH TO THE FORMATION OF ANTI-CRISIS PROGRAM OF ENTERPRISE DEVELOPMENT IN THE CONDITIONS OF TRANSFORMATION PROCESSES

The methodological and practical recommendations for the formation and implementations of an effective anti-crisis development program at the enterprise in the market conditions are substantiated. For this purpose the author's version of the structure of the anti-crisis development program at the enterprise in separate sections is recommended. The stages of the formation mechanism of crisis management at the enterprise in the conditions of economic crisis that allowed systematizing actions of separate subjects of anti-crisis process are considered. The content of the principal version of the anti-crisis development program at the enterprise for the perspective period is disclosed. As a result of the research, the separate tasks facing the employees are proposed, the actions and measures necessary for their implementation are singled out, the responsible persons, the terms of the program implementation and the necessary amount of financial resources are determined.

Anti-crisis development strategies of insurance companies in Ukraine and Poland in the context of COVID-19

Given the growing threats to the financial sustainability of businesses during the COVID-19 period, anti-crisis development strategies are the basis for ensuring successful operation and maintaining competitiveness in the markets. Insurance companies formulate and implement anti-crisis strategies in accordance with the requirements of the circular economy. Thus, the purpose of this study is to identify the main anti-crisis development strategies that insurance companies adhere to during COVID-19. The features of strategies that existed before the pandemic and were formed during the pandemic are identified. Tourism and hotel and catering business is an activity that considers the conditions of the circular economy. It is in this industry that the highest risks arise during the period of COVID-19. An anti-crisis development strategy of insurance companies during a period of pandemics and crises is understood as a tool for resolving contradictions in the development of a company in the event of a crisis or its threat. Moreover, the development process of the insurance company is inevitable, given the manifestations of the circular economy. As a result, insurance companies changed and consolidated anti-crisis development strategies during COVID-19. The newly created concentrating effort strategy combined the strategy of long-term planned changes and the strategy of balancing the interests of the insurance company and stakeholders. Instead, new strategies have emerged to innovate and maintain an adequate level of financial sustainability. It is especially worth highlighting the marketing strategy that ensures the image of insurance companies.

Economic security in the transport industry

In conditions of economic development and the formation of new economic ties, the uninterrupted operation of transport and its condition significantly affect the level of economic security of the state. The abstract service “transport” is considered by the authors as a complexly structured economic category consisting of three levels. At the first level, a transport service is defined as a form of good; at the second level – as a form of activity; at the third level, in accordance with the social nature of the reproduction of services, a transport service is an economic relation. The article formulates the tasks of ensuring economic security in the provision of transport services and its main components. It is proved that reliable economic security at all territorial levels is possible provided that business entities are stable in the provision of transport services, as their potential is a determining stabilizing factor in anti-crisis development, a guarantee of economic growth and maintaining the country’s economic independence and security. In organizing and managing the transport component of economic security, it is necessary to coordinate the principles of protecting the transport component of security with the interests of the state to ensure economic security in all sectors of the economy, to determine threshold values for indicators and threats to transport security in order to solve the problems of eliminating these threats.

Innovative Priorities of Ukraine in the Context of Global Economic Trends

Strategic support of the company’s work in the international market requires a complete restructuring of business processes in a crisis situation and improvement of the company's relations with both consumers and producers. The necessity to form a combined production cycle to reduce competition should not be overlooked. The dynamics of the formation of modern enterprise forms the need for a constant analysis of emerging investment proposals. The novelty of the study is determined by the fact that the company must ensure a change in the format of work when entering the international market and identify the possibilities of strategic formation of financial and organizational reserves for the possibility of autonomous provision of activity for several production cycles. The authors show that in order to understand the development strategy, the enterprise needs to integrate diagnostic tools into the system of production indicators, which can provide an integrated assessment of the quality of enterprise management. The practical significance of the study is determined by the need to formulate an enterprise development strategy for a period of up to five years. The main value should be determined in the structure of ensuring the damping of crisis phenomena in the context of stagnation of industrial production, demand and financial markets of the state. This will allow to unify investment and anti-crisis development strategies.

DIGITAL-МАРКЕТИНГ ЯК ДІЄВИЙ ІНСТРУМЕНТ АНТИКРИЗОВОГО РОЗВИТКУ ПІДПРИЄМСТВА РЕСТОРАННОГО БІЗНЕСУ В ПЕРІОД ПАНДЕМІЇ ТА ЇЇ РЕЦЕСІЇ

У статті обґрунтовано значення та перспективи розвитку digital-маркетингу як дієвого інструменту антикризового розвитку ресторанного бізнесу, який одним із перших постраждав від пандемії COVID-19. Аргументовано необхідність переосмислення діючих бізнес-моделей підприємствами ресторанного бізнесу з огляду на можливості digital-маркетингу як дієвого інструменту їх антикризового розвитку. Визначено переваги онлайн-маркетингу, який орієнтований на підвищення клієнтоорієнтованості, зміцнення емоційного зв’язку з клієнтом підприємства ресторанного бізнесу. Із метою використання можливостей диджиталізації у сфері ресторанного бізнесу визначено ключові трансформації клієнтського досвіду, які констатують факт зрушень у сприйнятті споживачем базових граней як самого підприємства ресторанного бізнесу, так і ресторанного продукту. Визначено основні методи цифрового маркетингу, які можуть бути використані під час здійснення антикризового менеджменту підприємствами ресторанного бізнесу в сучасних умовах. Сформовано комплекс переваг цифрової трансформації моделей підприємств ресторанного бізнесу в умовах пандемії COVID-19.

Preventive anticrisis strategy for development of industrial enterprise

It is established that under anticipatory management of industrial enterprises it is expedient to prevent the development of anticrisis strategies for counteracting the most probable crises for an industrial enterprise. At the same time, the main question is to determine when it is necessary to intensify these preventive anticrisis development strategies. To solve this problem, a scientific and methodical approach has been developed to intensify anticrisis strategies for the development of an industrial enterprise on the basis of weak signals, based on the use of a model for estimating the proximity of an industrial enterprise to a crisis state, and which provides for the preventive adaptation of an industrial enterprise to abrupt changes in the environment or changes in the development trajectory enterprises. It makes possible to assess the stability of the trajectory of development of the industrial enterprise at a specific time, and, accordingly, to carry out anticipatory management of the development of the industrial enterprise.

Principal approach to the formation and implementation of anti-crisis development program at the enterprise in the conditions of market transformations

The methodological and practical recommendations for the formation and implementation of an effective anti-crisis development program at the enterprise in the market conditions are substantiated. The author’s version of the structure of the anti-crisis development program at the enterprise in separate sections is recommended. The content of the principal version of the anti-crisis development program at the enterprise for the perspective period is disclosed. In the result of investigation the anti-crisis measures within the framework of the anti-crisis development program at the enterprise at different phases of the financial crisis is proposed. The operational, investment and financial anti-crisis measures at the enterprise are considered.

MANAGERIAL ANALYSIS AS AN INSTRUMENT OF CRISIS MANAGEMENT

Purpose: the main purpose of this article is to explore the possibility of applying management analysis as a mechanism for anti-crisis management and expanding tools for implementing crisis management in making effective management decisions. To achieve this goal, the following problems are solved in the article: determination of the place and content of management analysis in the system of economic analysis; identification of distinctive features, shortcomings and advantages in the conduct of financial and management analysis; generalization of features of application of methods of the administrative analysis; proposal and assessment of the place and functions of management analysis in the activities of the controlling service within the framework of crisis management in an economic entity.Methods: this article is based on an interdisciplinary approach to the organization of crisis management in relation to the specifics of management accounting and analysis.Results: currently, in the period of the constant appearance of external and internal factors of the crisis, the most important direction of stabilizing the financial situation of business structures is the development and effective use of anti-crisis management. This allows us to protect the vital interests of economic entities, the key element of which is stable activity and economic sustainable development. Ensuring the economic development of economic entities begins with the proper organization of crisis management and the effective use of its tools. One of the tools in conducting anti-crisis management is a financial analysis that has certain characteristics and disadvantages. The use of management analysis along with financial analysis will allow us to assess and prevent the emerging crisis phenomena in advance, stabilize the financial situation, identify factors and reserves for the anti-crisis development and subsequent economic sustainable development of economic entities. Conclusions and Relevance: the materials outlined in the article show the special role and importance of management analysis in the development of anti-crisis management in an economic entity, stabilization of its financial position and enhancement of its efficiency. To manage economic activity, management must investigate and monitor changes that occur not only in the external, but also in the internal environment of the organization. The possibility of using managerial analysis for managing economic activity, studying the results of financial and economic activities and controlling their changes, identifying negative internal factors, determining the advantages and disadvantages in order to ensure the adoption of sound and effective management decisions is analyzed.

MANAGERIAL ANALYSIS AS AN INSTRUMENT OF CRISIS MANAGEMENT

Purpose: the main purpose of this article is to explore the possibility of applying management analysis as a mechanism for anti-crisis management and expanding tools for implementing crisis management in making effective management decisions. To achieve this goal, the following problems are solved in the article: determination of the place and content of management analysis in the system of economic analysis; identification of distinctive features, shortcomings and advantages in the conduct of financial and management analysis; generalization of features of application of methods of the administrative analysis; proposal and assessment of the place and functions of management analysis in the activities of the controlling service within the framework of crisis management in an economic entity. Methods: this article is based on an interdisciplinary approach to the organization of crisis management in relation to the specifics of management accounting and analysis. Results: currently, in the period of the constant appearance of external and internal factors of the crisis, the most important direction of stabilizing the financial situation of business structures is the development and effective use of anti-crisis management. This allows us to protect the vital interests of economic entities, the key element of which is stable activity and economic sustainable development. Ensuring the economic development of economic entities begins with the proper organization of crisis management and the effective use of its tools. One of the tools in conducting anti-crisis management is a financial analysis that has certain characteristics and disadvantages. The use of management analysis along with financial analysis will allow us to assess and prevent the emerging crisis phenomena in advance, stabilize the financial situation, identify factors and reserves for the anti-crisis development and subsequent economic sustainable development of economic entities. Conclusions and Relevance: the materials outlined in the article show the special role and importance of management analysis in the development of anti-crisis management in an economic entity, stabilization of its financial position and enhancement of its efficiency. To manage economic activity, management must investigate and monitor changes that occur not only in the external, but also in the internal environment of the organization. The possibility of using managerial analysis for managing economic activity, studying the results of financial and economic activities and controlling their changes, identifying negative internal factors, determining the advantages and disadvantages in order to ensure the adoption of sound and effective management decisions is analyzed.

State Anti-Crisis Management:the Age of the Formation of a New Model(Review of the Monograph of the Collective of the Authors of the MGIMO Russian Ministry of Foreign Affairs, under the General Editorship of Professor E. V. Okhotskiy «Public Administration in the Conditions of Crisis and Sanctionary Constraints: Domestic and Foreign Experience».M.: MGIMO-University Publishers, 2017. 889 p.)

The monograph «Public Administration in the Conditions of Crisis and Sanctionary Constraints: Domestic and Foreign Experience» touches upon the need for the operational development of concepts and mechanisms for studying, assessing, forecasting and sequential overcoming of actual crisis manifestations, especially the geopolitical crisis that began with the collapse of the USSR at the turn of the century and destroyed the relative stability of the system of international relations, based on the bipolarity of the world order.The authors of the monograph defined the subject of their research, starting from the assumption that the state’s anti-crisis strategy should be used not only as an emergency measure to restore the destroyed system, but also as the most important form of generating new approaches to public administration that can provide modernization of this system in difficult and extremely contradictory conditions globalization, the growth of crisis contradictions and international sanctions. The monograph attempts to comprehend foreign and domestic experience in the development and implementation of various models of anti-crisis development and identify the most acceptable methods of state anti-crisis management for Russia.The monograph under review is innovative, original, executed on a high scientific level by research. Many of the informative plots of this research appeared in the scientific plan for the first time and can not but interest the theorists and practitioners of state administration, constitutional and administrative law.

Innovative Activity as a Factor of Anti-Crisis Development in the Conditions of State Support (On The Example of Naberezhnye Chelny)

Innovative Activity as a Factor of Anti-Crisis Development in the Conditions of State Support (On The Example of Naberezhnye Chelny)

Developing the intra-firm technology transfer system at the industrial enterprise based on matrix approach

It is proved that the modern level of economy competitiveness has been achieved due to the scientific and technical innovations in the industrial sphere. Given the global trends, Ukraine is working out its own direction of the innovative development. To achieve the final result of innovation at the industrial enterprises, it is necessary to ensure a transfer of innovative technologies to the commercial production. Shift of the technological developments from the research units to the potential customers is usually brought about with the help of market mechanisms, i.e., launching the technologies into the market and its promotion. The article offers a matrix approach to determine the overall development of intra-firm technology transfer system considering both the internal innovation capacity and favorable external conditions. The general scheme for determining the capacity of intra-firm technology transfer system development at machine-building enterprise on the basis of correlation and regression modeling has been developed. Four main program of developing the intra-firm technology transfer system are offered. They include active development which stipulates the extensive use of endogenous factors in terms of favorable environment; moderate growth which is appropriate given certain internal and external problems of enterprises innovative development in general and technology transfer systems in particular; anti-crisis development which is appropriate either in terms of favorable environment given low internal capacity of technology development and transfer or in a difficult situation at macro-level given high transfer potential; “cryogenic” period when the entity is suffering a crisis and there are a lot of external risks, it is reasonable to resort to the “deliberate damping”, being forced to suspend the innovative activity, creation and development of technology transfer system. Scientific and practical recommendations are provided to develop the intra-firm technology transfer system of the leading machine-building enterprises in Poltava region, such as PJSC “Kremenchug Plant of Road Machines”, PJSC “Kryukov Railway Car Building Works”, PJSC “Kremenchug Wheel Plant”, PJSC “AutoKrAZ”.

Modern Ethno-national Processes: the Potential of Anti-crisis Development of Ukraine

On the basis of the analysis of existing theories about the origin and historical genesis of modern nationalism the conceptual approach is proposed, according to which the process of nation formation is one of the important dimensions of the world historical process. The author reveals the complex interdependance and mutual opposition of specific historical types of national identity as well as the importance of a new national patriotism for formation of the universal innovative model of anti-crisis development and mechanisms of its implementation in Ukraine. In particular, the author refutes mystical and mythological projects of the crisis-free future as well as only outwardly opposing them, globalist anti-utopian projects (the model of so-called network society of M. Castells). The article proves the actuality of real national revival against a background of the naturally determined collapse of the neoliberal globalist trend and continuation of fragmentation of global geopolitical space. It is shown that the formation of new forms of national identity is inseparably linked with the formation of humanistic secularized world outlook during the Modern Ages and currently is the basis of the creative type of thinking.

МЕЖСЕКТОРНОЕ ПАРТНЕРСТВО И НЕКОММЕРЧЕСКИЙ СЕКТОР КАК РЕСУРС АНТИКРИЗИСНОГО РАЗВИТИЯ

МЕЖСЕКТОРНОЕ ПАРТНЕРСТВО И НЕКОММЕРЧЕСКИЙ СЕКТОР КАК РЕСУРС АНТИКРИЗИСНОГО РАЗВИТИЯ