Business Environment Of Enterprises Research Articles

Assessing the impact of China's river chief system on enterprise pollution discharge.

The River Chief System (RCS), a pivotal environmental governance policy promoted by the Chinese government, has far-reaching implications for public health. This study aims to comprehensively assess the impact of RCS on corporate pollution emissions, emphasizing its role in improving environmental quality and safeguarding public health. Utilizing a database of industrial enterprises and data from heavily polluting enterprises spanning 2003 to 2013. Manual collation of RCS policy implementation across prefecture-level cities during the same period. Application of the DID method to verify the impact of RCS on the extent of corporate pollution emissions. RCS significantly reduces pollution emissions from enterprises. Heterogeneity analysis reveals RCS to be more effective in addressing visible pollutants in rivers, non-provincial capitals, and heavily polluting industries, resulting in a notable reduction in pollution emissions. Mechanism testing underscores the importance of increasing government attention to environmental protection and strengthening environmental regulation as key factors contributing to RCS's success in reducing pollution emissions from enterprises. Additionally, the study finds that improving the business environment of enterprises, measured through the marketization index, enhances the effectiveness of RCS in improving river pollution by enterprises. This study introduces a new perspective on examining the pollution reduction and abatement effects of RCS, addressing a gap in micro-level research. The findings not only contribute to the understanding of RCS's impact on pollution but also offer valuable insights for governments and policymakers in promoting the further development and implementation of RCS policies. The results of this research are of significant importance in strengthening environmental governance and safeguarding public health. By effectively controlling corporate pollution emissions, RCS contributes positively to improving environmental quality and, consequently, enhancing public health outcomes.

Do International Trade Frictions Influence the Competitiveness of Entity Enterprises? Evidence from the Perspective of Financialization

International trade frictions have changed the business environment of enterprises. However, how do these changes influence the behavioral decisions of enterprises, and will this further affect enterprise competitiveness? Exploring these questions will help determine the influencing mechanism of external negative impacts, such as international trade frictions, on the competitiveness of entity enterprises. In this study, the influences of China-U.S. trade friction, which served as an exogenous research event, on the competitiveness of entity enterprises were empirically analyzed via a difference-in-difference (DID) model with semiannual report information of Chinese nonfinancial A-share listed companies in 2016 to 2020 as research samples. Research results show that the China-U.S. trade friction promotes enterprises to enlarge their financial asset investment by changing the business environment of enterprises. Moreover, this friction further weakens the enterprise competitiveness, an essential element of industrial investments. As revealed by further heterogeneity analysis, the China-U.S. trade friction has generated heterogenous influences on enterprise competitiveness in the aspects of investment motives, industry, competition status, and internal governance mechanism. In this study, two types of enterprise competitiveness elements—environment and resources—were included into the same research framework, and the category of theoretical research on the connotation of enterprise competitiveness was expanded. Moreover, this research provided new scenes and evidence for identifying the causal relationships of the impacts of exogenous negative events with the financial behaviors and competitiveness of entity enterprises, Furthermore, it rendered countermeasure paths and policy suggestions for scientifically coping with international trade frictions and enhancing the competitiveness of entity enterprises. Subject Classification Codes: F51; G31; G32; L25

Productivity Measure in Using Enterprise Resource Planning System in Selected Companies in Beijing, China

With the globalization of economic development and social development, the business environment of enterprises has changed. Only by continuously improving the digital level and management level of enterprises can they survive in the fierce global competition and develop. In this economic and social environment, enterprise managers need to implement Enterprise Resource Planning (ERP) system in order to better operate and manage enterprise business and improve enterprise operating profit. Its purpose is to standardize and restructure enterprise process, financial process, capital flow and information flow, and improve enterprise operation ability, profitability and growth ability. The implementation of ERP system will have an impact on the level of enterprise productivity. Therefore, taking manufacturing companies as the research object, it is of great significance to explore the impact of ERP system implementation on the level of enterprise productivity.Taking the manufacturing companies selected in Beijing, China as the research object, this paper uses the method of combining theoretical analysis and empirical research to study the impact of ERP system on enterprise productivity and enterprise performance, so as to improve the industry’s understanding of ERP system. This paper uses data statistics and empirical research methods to analyze the impact of ERP system on enterprise productivity and enterprise performance. Firstly, it introduces the background and significance of the research, and then reviews and combs the relevant literature at home and abroad on ERP system, enterprise performance and the impact of ERP system on enterprise performance; Based on management information system theory, business process reengineering theory and financial performance theory, financial performance is measured from three aspects: operation ability, profitability and growth ability. Reasonably select relevant indicators to build the index system. This paper selects the enterprise financial data of Beijing manufacturing company implementing ERP system from 2013 to 2015, and uses the data model to make an empirical analysis on the impact of manufacturing company implementing ERP system on enterprise productivity and enterprise performance. It is found that in China, the implementation of ERP system by Beijing manufacturing company will have a certain impact on enterprise productivity and enterprise performance Combined with the principle of ERP, this paper discusses the impact of ERP Implementation on enterprise performance. In the empirical research part, descriptive statistics and Wilcoxon paired rank sum test are used to verify the impact of ERP Implementation on enterprise performance. The results show that the implementation of ERP system will improve the operation ability, profitability and growth ability of enterprises. Therefore, when preparing for the ERP system, enterprises must do a full feasibility and demand analysis to ensure the smooth implementation of the ERP system. Finally, this paper gives some suggestions on the impact of ERP Implementation on enterprise performance.

How Does Firm-Level Economic Policy Uncertainty Affect Corporate Innovation? Evidence from China

Innovation is the main driving force of the sustainable development of enterprises. Economic policy uncertainty has increased dramatically in recent years due to events such as COVID-19, which will alter the business environment of enterprises and ultimately affect their innovation behavior. How economic policy uncertainty will affect corporate innovation has become a crucial topic, but empirical studies have not reached consistent conclusions, and few have noted the heterogeneity of different firms’ perceptions of uncertainty. This study used a textual analysis approach to create firm-level economic policy uncertainty indicators from the texts of annual reports of Chinese A-share listed firms. Based on the effectiveness of our measure of economic policy uncertainty, we further examined its impact on firm innovation. We find that our uncertainty measure has negative effects on enterprise innovation activity, and this negative impact is more significant among non-state-owned enterprises, and firms with higher financial constraints and lower government subsidies. We extend the measurement of economic policy uncertainty from the micro level and provide some suggestions for policymakers at the macro level. In the period of increasing uncertainty in the external environment, the government should try to maintain the stability and transparency of economic policies, and provide more targeted policy support to enterprises, such as by broadening their financing channels and providing innovation subsidies.

War impact on the market value of the industrial complex enterprises of Ukraine

The purpose of the paper is to assess the war impact on the market value of the industrial complex enterprises of Ukraine. This is an important task for determining the investment needs to restore the Ukrainian economy, substantiating the reparations for Russia’s aggression against Ukraine, which should include the damage caused after the unleashing of a full-scale war from 24.02.2022 , and losses in the early phases of military aggression (after 22.02.2014).The author’s method of assessing the market value is based on the CVA concept. The war impact on the enterprises market value should be manifested through changes in the effects of exploitation and financing liabilities, which show a differentiated effect from changes in the internal and external business environment of enterprises in wartime. Estimates should be based on the possibility of both negative and positive effects. The main direction of the negative influence is the financing effect, which is due to the action of the external business environment factor. The Kane-Essian argument should be considered in the estimates by calculating normalized effect sizes.The normalized cumulative war impact equaled 165.1 billion dollars, which corresponds to 44.4% of the total market value of industrial enterprises of Ukraine, estimated for the period 2014–2022. About 14.4% of the total war impact on the market value of Ukraine’s industrial enterprises is attributed to the financing effect. Loss assessments can be used to evaluate the investment needs to restore destroyed and damaged business property. To determine the amount of compensation for damage caused by the war, the market value of an enterprise according to the CVA method can be used.

Цифровая стратегия предприятия: реалии и возможности трансформации

Creating effective digital strategies is important for the enterprise business environment, it is becoming part of the competition: the pace and depth of digital transformation increasingly determine the enterprise competitiveness. Transformational logic requires rethinking not only approaches to business, but the entire management process. The goals of the enterprise digital strategy at any level must be in agreement with the strategic priorities. There have been identified the basic models of the enterprise digital transformation, proved the connection between the goals, as well as models and strategies of digital transformation. It is significant that the transformational logic requires rethinking business approaches to improve the efficiency of existing models and business processes in the modern Russian econ-omy. Digital transformation should become a meaningful strategic process in the context of the progressive moderni-zation of the digital economy. Digital transformation should be seen as part of a corporate strategy formed through strategic analysis and having measurable goals. A model of technological development horizons is proposed as 
 a promising direction for the strategic map of business modification in the digital environment. Main provisions of the digital strategy are considered, the tasks and stages of developing a digital strategy with a roadmap are defined. The digi-tal strategy is found to determine the operational effectiveness of the business model of the enterprise management.

Research on the “Phenomenon of Isolated Island” of Modern Society Development and the Governing Pathways of Enterprise Business Environment

With the development of society, various “phenomenon of isolated island” appear in social activities, such as “Scenic spot isolated island”, “cultural isolated island”, “economic isolated island”, “market isolated island”, “information isolated island” and so on. “Phenomenon of isolated island” causes a series of harm to the society, such as “system isolated island”, “business isolated island”, “data isolated island”, “management and control isolated island”, etc. Each department operates independently, resources and information cannot be shared, which increases the internal communication cost of enterprises and affects the work efficiency. It has a negative impact on both social and economic development. It is necessary to study the isolated phenomenon of isolated island in depth.The main reason for the “phenomenon of isolated island” is that there is no mechanism of interest sharing and action coordination among the cooperative subjects. There are both internal and external reasons. From the formation process, the interaction of technology, policy, economy, culture and other factors is the main reason for the formation of “phenomenon of isolated island”.In view of this situation, this paper explains the meaning of “phenomenon of isolated island”, analyzes the generation, existing problems and harm of “phenomenon of isolated island”, summarizes the research status of “phenomenon of isolated island”, and finally puts forward countermeasures and paths of “phenomenon of isolated island”, hoping to provide helpful help to social governance and economic development.

МАРКЕТИНГОВІ КОМУНІКАЦІЇ УКРАЇНСЬКИХ КОМПАНІЙ В УМОВАХ СУЧАСНИХ ВИКЛИКІВ, СПРИЧИНЕНИХ ВІЙНОЮ

Recently, the marketing communications of enterprises are in constant transformation due to the crisis of the domestic advertising market as a result of Russian aggression. The war in Ukraine has become the main challenge that worries the population of all the leading countries of the world and will affect their economic situation and consumer behavior. Under such conditions, enterprises need to optimize their advertising budgets, marketing communication channels in order to use resources most effectively and reach their own target audience. The aim of the research is to identify the main challenges of the business environment of enterprises, which arose as a result of Russian aggression, and to generalize trends in the use of marketing communications by enterprises. The methods used in the research: systematic and complex analysis, analytical approach, theoretical generalization and comparison, observation. The main hypothesis of the study is the assumption that the Russian military aggression in Ukraine became a powerful impulse in society and contributed to the formation of new values related to the formation of national identity and its protection. This, in turn, affected the nature of marketing communications and forced enterprises to review the set of communication tools and channels for the distribution of advertising messages. Presenting main material. The article defines the main changes that have taken place in the business environment of enterprises and in the behavior of consumers. It has been proven that in the conditions of a global economic crisis, a drop in the purchasing power of the population and uncertainty about the end of hostilities, companies optimize advertising budgets and look for new channels and tools to influence consumers. Because marketing communications are highly dependent on society's values and demands of the target audience, under the current conditions, the role of PR tools, the emotional component in brand promotion, orientation towards social responsibility, and common values in society will be strengthened in the marketing communication policy. Examples of successful use of the theme of patriotism in advertising of domestic enterprises are given. The originality and practical significance of the obtained results lies in the possibility of applying the provided recommendations to improve the marketing communication policy of enterprises. Research conclusions. The war in Ukraine became a major event that causes concern in most countries of the world, caused an economic crisis and influenced consumer behavior. Since the first days of Russian aggression, a demand for patriotic values has formed in Ukrainian society, and consumers prefer brands that promote them. Against the background of the general reduction of the advertising market in Ukraine, patriotic colors, slogans, and logos are present in the advertising campaigns of most enterprises and successfully influence consumers united around the idea of victory over invaders. At the same time, the prolongation of the military conflict can lead to the effect of "habituation" and a drop in the effectiveness of communication influence.

СТРАТЕГІЧНИЙ ОБЛІК У СИСТЕМІ УПРАВЛІННЯ ПІДПРИЄМСТВОМ

The article highlights the concept and objectives of strategic accounting, identifies the main prerequisites for the need for strategic accounting and its role in the enterprise management process, reveals the features and relevance of strategic management accounting for enterprises. Changes in the business environment of enterprises, reorientation of information needs of managers have led to the active development of strategic management, which involves the development and implementation of enterprise development strategy and requires new approaches to forming an information base for long-term management decisions. Improving the information base requires a radical reorganization of the traditional accounting system and its transformation on the basis of modern information technology into a comprehensive system of strategic management accounting. An important trend in the development of accounting in the management of enterprises, which has been observed in recent years, is their focus on enterprise strategy. This is primarily due to the strengthening of the role of strategic management in the context of global changes in technology and management systems. The need to implement a component of strategic management in the accounting processes of the enterprise due to modern requirements for their effective operation, in particular: achieving competitive advantage, forming a positive image of the enterprise, gaining the trust of creditors, investors and partners and more. Practice shows that companies, in the absence of information of a strategic nature, often can not respond in a timely manner to strategic challenges of the external and internal environment in preparing strategic management decisions, thereby losing opportunities to improve efficiency and optimize costs. Strategic management accounting is a direction of development of management accounting, which has a strategic focus, the purpose of which is the formation of internal and external information necessary for making sound strategic decisions. The role of the accounting system in the strategic development of the enterprise is to provide the necessary accounting and analytical information to the management staff to determine the direction of action within the enterprise development strategy with minimal effort to prepare it and ensure high flexibility of accounting and analytical processes.

Research on the Concept and Promotion Mechanism of Enterprise Economic Resilience

The economic resilience of enterprises measures the ability of enterprises to resist the impact of negative factors and to optimize and upgrade after impact. Especially today, when the business environment of enterprises around the world is changing significantly, the significance of improving the economic resilience of enterprises is particularly prominent. Based on the theory of evolution, this paper puts forward the concept of enterprise management toughness, then further explores the promotion mechanism of enterprise economic toughness, and puts forward three transmission levels of enterprise economic toughness improvement, namely, enabling layer, evolution layer and toughness increasing layer. It is worth emphasizing that this paper enriches the research on economic resilience at the micro level of enterprises, and contributes to the high-quality development of enterprises.

ДЕЛОВАЯ СРЕДА ПРОМЫШЛЕННОГО ПРЕДПРИЯТИЯ И ПРИНЦИПЫ ЕЁ ИЗУ-ЧЕНИЯ В НОВОЙ ЭКОНОМИКЕ

The article presents the results of a study of the nature and content of such important categories economy, business environment, which determines the potential and efficiency of enterprises, regardless of ownership, size and product manufacturers profile. It is established that the existing approaches to the study of the business environment of enterprises instrumentally and informationally restrict managers in choosing their economic decisions, especially strategic ones. In this regard, the threepronged task was to identify fundamental changes in the methodology of analyzing the business environment, and therefore these principles themselves; to study and describe the multicomponent composition of business environment factors in the context of globalization and digitalization; to find new approaches to the study of the business environment. These methodological approaches should be taken into account as the development of the theory of economics, marketing management of the external and internal environment of the enterprise, as well as practical experience gained in this field in the 21st century. This is the attempt made in the article. The features of the business environment of industrial enterprises (DSPP), its specific differences from the environment of trade, financial and other organizations are identified, an expanded set of parameters for its assessment and identification attributes are proposed. The methodological conclusion that management should choose strategic directions of development depending on the level of these attribute parameters is justified.

КОНСОЛІДОВАНО-АНАЛІТИЧНА СИСТЕМА ОЦІНЮВАННЯ РОЗВИТКУ ПІДПРИЄМСТВ ЯК ОСНОВА УПРАВЛІНСЬКОЇ ЕФЕКТИВНОСТІ: ДОЦІЛЬНІСТЬ ЗАСТОСУВАННЯ ДИВЕРСИФІКАЦІЙНО-ІНТЕГРАЦІЙНОГО НАПРЯМУ

In the context of neo-technological reproduction, the diversification and integration development strategy will contribute to ensuring long-term effective business performance through extensive use of available business capacities necessary for creating products which foster transformational process cycling within their operating environment. The diversified integrative development is a unique development paradigm that triggers optimally rational use of the enterprise current position specifics, opportunities for diversification, identification of business units within business operational activity structure as well as offers benefits of its integration with attractive stakeholders. In turn, this translates into the need to build a certain consolidated framework for evaluating the above development trend which would enable to determine the feasibility, expediency, and the relevance of such development. This ideally should be grounded upon the promising business processes in the current and strategic periods and thus driving the priority of their efficiency evaluation alongside the opportunity for rationalization of the number and structure of particular business processes to ensure enterprise effective functioning in the neo-technological reproduction settings. The purpose of this article is to build a consolidated analytical framework to evaluate the diversified integrative business development as the core for its managerial efficiency. The research has been carried out by employing the methods of classification; analogy; abstraction; grouping; analysis; synthesis and morphological analysis. The developed consolidated analytical evaluation framework is based on the principles that enable to explore the relevance and the applicability of using the diversification and integration development strategy and to assess its implementation effectiveness. The findings provide rationale for selecting indicators to assess the relevance of implementing the diversification and integration development strategy by using a development trend criterion, since the evaluation results obtained for each unit will facilitate the possibility and specify the need for its application, subject to enterprise business environment specifics as well as its further development prospects. To attain better effectiveness in selecting a promising development trend, a corresponding evaluation framework has been suggested based on performance efficiency indicators, optimality, and the maximum possible effectiveness of the interaction between enterprise business processes, identified within its structural components which boosts these process optimization to ensure successful business development in conditions of rapidly changing environment. It is argued the proposed consolidated analytical evaluation framework will contribute to assessing the enterprise current position, its compliance with modern development trends and opportunities for increasing performance efficiency through rationalization of enterprise business structure (business process optimization), along with providing implications that help selecting an effective area for further successful strategic development.

АЛЬТЕРНАТИВНІ СТРАТЕГІЧНІ СЦЕНАРІЇ УПРАВЛІННЯ БЕЗПЕКОЮ РОЗВИТКУ МЕТАЛУРГІЙНИХ ПІДПРИЄМСТВ НА ОСНОВІ ПОБУДОВИ КОГНІТИВНОЇ МОДЕЛІ

This study focuses on the important role of metallurgy industry in the Ukrainian economy. Within the scope of the research, a metallurgical enterprise is viewed as a complex, artificially created, polystructural socioeconomic system with its inherent distinctive features which is characterized by a range of specific activities and management practices. The authors argue that a major challenge to effective management of metallurgical enterprise is the understanding of a bunch of critical causal relationships that trigger multiple effects from external and internal factors on the enterprise business environment, the state of its development security, as well as affects goals and objectives of the new management strategy. The purpose of the research is to provide insights into theoretical and applied issues in building a cognitive model of alternative strategic scenarios for managing the development security of metallurgical enterprises. To perform the research agenda, the following methods have been applied: a system approach together with analysis and synthesis methods – to identify cause-and-effect relationships in security development management of metallurgical enterprises followed by the construction of a cognitive model, along with deploying abstract logical methods to shape conclusions on the results of the study. In the framework of this study, the use of a cognitive approach is suggested to work out alternative strategic scenarios for managing the development security of metallurgical enterprises. The cognitive approach concept combines abstract logic and gaming analysis techniques with economic statistical and mathematical methods applied to determine the relationships of the external and internal factors effect on the level of enterprise development security. It is emphasized that cognitive modelling has proven its effectiveness in exploring fuzzy-based factors and interactions; helps to take into account changes in the external and internal environment; contributes to effective use of modern development trends and searching for the most optimal management decisions as well as to reduce time to speed the decision making process.

Perception of the competences of management accounting specialists in the context of changes in the business environment of enterprises

The purpose of the paper is to determine the scope of personal qualities and professional skills of man-agement accounting specialists in enterprises in Poland. By comparing the results obtained with the results of an analogous survey from 2015, this paper also aims to present the direction of changes in terms of competences required from controllers in organizations in Poland. To achieve the research ob-jective, a study was conducted using a questionnaire. 143 correctly completed questionnaires were used for the analysis. The results of the study indicate that the most important personal qualities that a man-agement accounting specialist should have include commitment, integrity and objectivity, and analytical skills. Among the requirements for professional preparation, the most important was the knowledge of IT tools, knowledge of management accounting and the broad understanding of business. Comparison of the results of the current survey with the conclusions of the 2015 survey allows to state that changes in the scope of competences of controllers employed in enterprises in Poland largely follow the global trend resulting from the evolution of the organization's business environment.

Development of Computer Technology Application in Financial Accounting

With the rapid development of China’s economy, network technologies are emerging in an endless stream. Various advanced network technologies have driven the progress of society and the growth of enterprises. The rise of computer technology plays a vital role in corporate management and development. With the advent of the Internet era, major changes have occurred in the business environment of enterprises, which have not only broken the regional boundaries but also formed a global business market. Given the unprecedented trade volume of enterprises, the traditional manual financial accounting work can no longer meet the present demand. The introduction of computer technology has dramatically improved the efficiency of financial accounting while bringing substantial problems and challenges to the internal financial accounting at the same time. Modern network and communication technology make information increasingly open and transparent, which has not only broken the territory concept and boundary but also formed a global competitive market. Driven by advanced technology, enterprises have quickly launched new products to the market with a significantly shortened product life cycle. Facing such a fiercely competitive environment, for survival or development, enterprises have to reconsider and plan their business approaches, management models, operation procedures, organizational structures, and internal control systems based on future IT development.

외식기업에서 무형자산 투자와 경영성과

With the development of ICT, the business environment of enterprises is changing from manufacturing to service market using intangible assets. In particular, it is more important for foodservice companies to use intangible assets expense such as business know - how rather than legal intangible assets. In this situation, the purpose of this study is to investigate the effect of intangible asset investment on the performance of foodservice companies. First, the average value of the measured variables appears to be positive overall, indicating that the companies management situation is not problematic. Second, there are 5 measurement variables related to management performance. It is possible to improve management performance through menu development and publicity, and the increase of tangible assets means that it can improve management performance by expanding facilities. The use of intangible asset expense rather than the intangible assets corresponding to the legal rights held by the foodservice companies can contribute to enhancing the management performance of the companies.

Scenario approach to determination of enterprise development directions

The article considers the aspects of the development strategy formation for mechanical engineering enterprises. The necessity to anticipate the development of economic processes in the business environment of enterprises is caused by the increasing uncertainty of external environment, which largely determined the lack of competitiveness of industrial enterprises.The study identified the need for scenario approach for the analysis of economic processes of industrial development, which allows (with a certain level of probability) to identify possible trends and interconnections of macroeconomic factors forming the business environment of enterprises.Using scenario approach the author identifies two key uncertainties, which form the development trends of external environment, risks and opportunities from the external environment and influence on the future development of the enterprises of mechanical engineering. The author identifies four scenarios for the development of environment of functioning of industrial enterprises; taking into account these four scenarios will determine the characteristics and trends of strategic decisions in the field of enterprises’ management.

ORGANIZATIONAL CULTURE AS CUSTOMER-ORIENTED TECHNOLOGY TO IMPROVE THE COMPETITIVENESS OF THE UNIVERSITY

The article discusses the features of formation and development of organizational culture of the University as customer-centric technology. The phenomenon of organizational culture is an essential resource for improving the competitiveness of the University, innovative development, indicators of international and research activities of the University. Stream organizational culture external (students, parents, employers) and internal (students, faculty, University administration, staff / employees) customers of the University determines the integration of elements of organizational culture of University in business environment of enterprises, through the involvement of graduates in professional environment. Organizational culture plays a very active role in the governance of higher education institution. At the present level of development of the market of educational services with the introduction of the national project of modernization of the education system organizational culture becomes a significant part of the formation of the University as an economic entity. It is a powerful factor in increasing the attractiveness of higher education institutions for potential consumers of educational and other services, as well as his staff. Organizational culture affects each student during his adaptation and socialization, psychological growth and learning at the University. Organizational culture and, after graduation, is in a symbiotic relationship with the employee as the object of professional activity. Potential employee during the period of study at the University “consumes” the historically established values of the University, participates in the established and developing its traditions, abides by the norms and rules of behavior, adapts to the society through various kinds of symbolism of the University, etc. In turn, the organizational culture of the University, as a basis for the development and socialization of a young man, becoming an integral source of positioning of the student in the process of employment and professional activities. In the future professional activity of the specialist brings formed in the period of study in the University organizational culture in the workplace. Consumption of organizational culture of the students as customers of educational services necessitates consideration of the phenomenon of the position of customer focus. Customer-oriented approach is a system consisting of several major elements: customer-oriented philosophy of the organization, the product that meets the expectations of customers, internal processes, staff who are carriers of competences, customer service. Customer-oriented approach of the University has its own characteristics and limitations associated with the nature of educational services designed to meet the needs in education. Appropriate consideration of customer-oriented organizational culture of the University as a system of values, behavioral norms, traditions, rituals and symbols, focused on the internal or external client for the purpose of accounting and the implementation of its requirements and interests in the activities of educational institutions. The influence of customer-oriented organizational culture as an effective factor in the professionalization and labour market adaptation of University graduates. Analysis of the results of sociological research allowed to identify the main problems and prospects customer-oriented approach in the development of organizational culture of higher educational institutions. The results of the study highlighted the problem of continuity of norms and values formed within the organizational culture of the University, and the requirements of normative-value characteristics of graduates by employers. Differences in rating the importance of values and normative components of organizational culture of educational institutions and organizations can be seen as a barrier, hindering the process of employment and adaptation of graduates at the enterprises. This requires defining the requirements of the business community for higher education institutions in the development of the preferred set of cultural competencies necessary for the graduate to successfully realize their career aspirations in terms of a specific organization.

Research on the Internal Control and Reorganization of Enterprise Accounting Process under the Information Environment

With the development of information economy, enterprise business environment has changed greatly. As a result, the traditional accounting business process cannot adapt to the need of the economic development. So we need to reform and reorganize the original business process based on the characteristics of the information environment, and contact enterprise accounting business process under the information environment, in order to meet the need of the development of the enterprise.

웹 서비스 품질에 기반한 e-비즈니스 운영 모델

최근 기업간 비즈니스 로직의 구현에 웹 서비스를 이용하고 응용 간 통신 및 상호 응용의 사례가 많아지고 있다. 이를 위한 기업 내의 기반 시스템 구축에도 웹 서비스의 이용이 활발해지고 있다. 이에 따라 효율적인 비즈니스의 운영 모델에 대한 요구가 많아지고 있다. 또한 다양해지는 웹 서비스 중에서 적정 수준의 서비스 품질을 보장해 주는 서비스의 사용이 요구되고 있다. 본 논문에서는 이를 위하여 웹 서비스에 관련된 내용을 분석하고, 기업의 특성상 요구되는 보안 및 서비스 품질에 대한 분석을 통하여 기업 비즈니스 환경에 적용할 수 있는 e-비즈니스 운영 아키텍처를 제안하였다. Recently, the instances of communications between the applications and interaction applications using the Web services in the implementation of the business logics among the enterprises are spread widely. Therefore the efficient business operational models are more and more required. The usage of the services which guarantee the optimum level of service quality among the various Web services is also required. In this paper the Web services are analyzed. The required security and the service quality for the enterprises are analyzed. And then an e-Business operational model which is applicable to the enterprise business environment is proposed.