Enterprise Systems Research Articles

Financial controlling of securities transactions in the aspect of taxation

The article comprehensively analyzes the theoretical foundations and practical aspects of financial controlling of transactions with securities in view of the peculiarities of their taxation. Possibilities of improving controlling to increase the efficiency of securities management at enterprises are considered. The essence and functions of financial controlling in the financial management system of modern enterprises are analyzed in detail. thus, such key functions as strategic planning of financial activities, budgeting and financial planning, internal consulting and auditing, constant control and analysis of financial indicators for the presence and nature of deviations are defined. The article presents the classification of securities and describes the stages of financial control of operations with them. such as strategic planning of the optimal investment portfolio, budgeting of investment volumes in various instruments, adjustment of the accounting and reporting system for operations, as well as optimization of their taxation. A detailed procedure for the analysis of tax transactions with securities in Ukraine has been carried out. which determined the rates of income tax and military levy, the procedure for calculating investment income. Particular attention is paid to the possibilities of tax optimization by using the benefits provided by the law for long-term investments or carrying out operations through offshore jurisdictions with a favorable regime. It is important that the enterprise fully complies with both the legislation of Ukraine, which includes operations, and the legislation of those countries in which placement, purchase or sale of securities takes place. A detailed analysis of tax regulation in Ukraine, including tax rates and opportunities for tax optimization, makes the article a crucial source of information for enterprises engaged in operations with securities. It is noted that financial controlling is a key tool in managing such operations, and the examination of taxation specifics unveils opportunities for tax burden optimization and overall enhancement of financial management efficiency for businesses. It is shown that financial controlling is the main tool for managing transactions with securities, and the analysis of the peculiarities of their taxation provides opportunities for optimizing the tax burden and increasing the overall efficiency of the financial management system of enterprises.

ОСОБЕННОСТИ ИСПОЛЬЗОВАНИЯ СИСТЕМ МАТЕРИАЛЬНОГО И НЕМАТЕРИАЛЬНОГО СТИМУЛИРОВАНИЯ ПРИ УПРАВЛЕНИИ ПЕРСОНАЛОМ ПРЕДПРИЯТИЙ В СОВРЕМЕННЫХ УСЛОВИЯХ

The article analyzes various aspects of motivational mechanisms in modern organizations, with an emphasis on the importance of fulfilling critical conditions for the successful achievement of results. Particular attention is paid to the development of effective non-financial motivation programs that correspond to the strategic directions of the organization and are adapted to the needs of various groups of employees. The authors analyze the experience of foreign and Russian companies, emphasizing the importance of an integrated approach to motivating personnel and justify the need for regular updating of motivational programs in response to changes in the market environment and the structure of labor resources. The purpose of the article is to study the features of the use of financial and non-financial incentive systems in modern conditions at enterprises. For this work, a comprehensive methodological approach was used, including the use of general scientific and private scientific methods, analysis and a systematic approach; the current practice in international companies was analyzed and the main practices of material and non-material incentive systems were identified in a comparative analysis based on the results of existing research at various enterprises. The main features of the use of material and non-material incentive systems at enterprises in modern conditions are identified, both financial and non-financial approaches to motivating employees are considered, including individual and group, short-term and long-term strategies, the features of various types of incentives for employees are analyzed and conclusions are drawn about the need for implementation a systematic approach that takes into account the interaction of various elements of the incentive system in a complex to achieve the best results of the enterprise. This work has revealed that the effective use of financial and non-financial incentive systems in enterprises requires flexibility, result orientation, and openness. As a result, it can be concluded that the development of individual employee incentive programs, taking into account the specifics of the enterprise’s industry and the needs of employees are key elements of a successful staff motivation system.

ГОСТИННІСТЬ В ГОТЕЛЬНО-РЕСТОРАННОМУ ТА ТУРИСТИЧНОМУ БІЗНЕСІ: ЗАГАЛЬНІ ЗАСАДИ ДОСЛІДЖЕНЬ ТА ОСОБЛИВОСТІ ПІДГОТОВКИ ФАХІВЦІВ

The article provides a comprehensive analysis of the modern phenomenon of hospitality in various aspects at different levels. Two semantic interpretations of hospitality, conventionally interpreted as “hospitality-trait” and “hospitality-sphere”, are proposed and substantiated. “Hospitality-trait” is an important characteristic of any entity that, on a commercial or other basis, receives and serves guests for certain reasons. “Hospitality-sphere” is a derivative of “hospitality-traits” and is a product of its institutionalization, namely, a field of activity whose main profile task is to provide quality services to guests. An author’s model of the hospitality sector of society was built, consisting of four levels – the “core”, which includes a complex of hotel-restaurant and tourist business enterprises, and its three “superstructure circles”, a system of enterprises and subjects of each of the following among which gradually reduces the level specialization in hospitality services, but in one way or another applies the features of hospitality in its activities. The presented model of the field of hospitality can serve as an additional basis for the adoption of legislative and regulatory acts and for the adoption of managerial decisions regarding the regulation of the manifestation of hospitality traits in the work of any enterprises and subjects of economic activity, mainly in the field of hotel, restaurant and tourism business. Current directions of research in the field of hospitality are outlined, among which the most important are the problems of measuring the degree of hospitality of its various subjects, as well as improving the system of training specialized personnel. Important directions are also the definition and analysis of the features of hospitality at different levels of spatial and organizational scale and territorial coverage (hospitality of the state, people, region, city, locality, enterprise, institution, industry, social stratum, individual family, individual person, etc.), study of spatial aspects of hospitality, justification of distinctions between “stationary” and “mobile” hospitality, especially during tourist trips, hospitality research at different stages of hospitality product consumption, etc. Argued proposals for improving the quality of education for the “core” of the hospitality sector, primarily strengthening the psychological training of future specialists, using psychological trainings, quests, situational exercises (case studies), etc., are provided. Hospitality in the process of specialized education in the training of specialists in the field of service should pass through all educational components, both during theoretical training and during training of practical skills.

Analysis of risk management systems in enterprises

Analysis of risk management systems in enterprises

Ризик-орієнтований підхід до управління підприємством сфери послуг

The article is devoted to the study of features of the introduction of a risk-oriented approach in the context of the development of quality management systems, which ensures the integration of risk management with the mechanism of enterprise management in compliance with the principles of consistency, economy and coherence of business processes to solve the problems of ensuring their risk tolerance and competitiveness. The article discloses economic essence of risk as an integral part of each business process in activity of an enterprise in the service sector under conditions of uncertainty and its essential characteristics – negative consequences, optional nature of occurrence and the impossibility of their complete exclusion. The features of the manifestation of risks of service enterprises, the main aspects of the process approach in quality management systems and its integration with the business processes of service enterprises, the implementation of risk management in the quality management system of service enterprises, introduced in accordance with ISO 9001:2015, are considered. The practical significance of the obtained results of the study lies in the possibility of using the proposed risk-oriented approach to management and its integration into the quality management system of an enterprise in the service sector through the allocation of responsibility centers for risk management within the framework of the implementation of the main groups of business processes of the Quality Management System in the context of the requirements of the international standard ISO 9001:2015.

The usege of artificial intelligence in the activities of mining enterprises

The achievements of Industry 4.0 are penetrating more and more widely and deeply into various spheres of economic activity. The article discusses the directions of using artificial intelligence (AI) in solving the problems of development in mining enterprises. Methods of achieving results in various directions using AI have been determined. Based on the characteristics of neural networks formation components, the model of the integration of neural networks into the information system of the mining enterprise as well as the main components of this model, their connection and dependencies are determined. The architecture of the proposed information system is described, which consists of four zones: the corporate zone, the operational zone, the control zone, and the intermediate zone. It was hightnlined that the functioning of the operating system of this model depends on the sensors that are installed on the mining equipments in the operational area of the enterprise. It is noted that the number of such sensors depends on the amount of data accumulated because of the activity of the enterprise’s equipment and the efficiency of the construction and functioning of neural networks. The factors that determine the effectiveness of the model and the precision of neural networks in the activity of mining enterprises are substantiated. It was established that the main criterion is the amount of information needed to analyze the object’s behavior and the possibility of predicting it in the future. The dependence of the effectiveness of the application of AI technologies on the level of digitization of the enterprise was considered, and it was also proposed to determine the indicators of the accuracy and efficiency of the functioning of neural networks in the information systems of the enterprise.

Актуальні питання діагностики систем управління підприємств у процесі післявоєнного відновлення

The inevitable end of the war will require enterprise management systems to change their paradigm of activity under martial law to post-war recovery. The relevance of diagnostics of management systems of Ukrainian enterprises is dictated by the need not only to establish the state of their efficiency according to the selected criteria, but also to determine the directions of their improvement. The schematic diagram of diagnostics of enterprise management systems should consist in checking the presence in the arsenal of enterprise management of the necessary elements that meet the requirements for the use of modern tools of anticipative management, strategic management. A generalized feature of the correspondence of enterprise management systems to the current conditions of their activity in the process of diagnostics should be the measure of their ability to perform the entire management cycle. An approach to assessing the readiness of management systems of enterprises to carry out management in modern conditions is proposed on the basis of an analysis of the availability of the necessary management bodies (blocks) and the ability to use modern management tools. A schematic diagram of diagnostics of the state of enterprise management systems is needed not only to establish the efficiency of the enterprise management system and compliance with the requirements of modern management, but also to identify the missing or insufficiently developed elements of modern enterprise management.

Advanced BERT and CNN-Based Computational Model for Phishing Detection in Enterprise Systems

Advanced BERT and CNN-Based Computational Model for Phishing Detection in Enterprise Systems

Механізм забезпечення економічної безпеки підприємства в умовах впливу зовнішнього середовища

The article is devoted to the development of a mechanism for ensuring the economic security of enterprise under the influence of the external environment. The relevance of the study of scientific approaches to the mechanism of ensuring the economic security of enterprise under the influence of the external environment is determined, in particular, the essence of the mechanism, structure, goals, objectives, patterns and methods of ensuring economic security are considered. It is proposed to understand the mechanism of ensuring the economic security of enterprise functioning as a set of interrelated and interacting elements that are aimed at creating conditions for the effective operation of enterprise and protecting it from external and internal threats. The main elements of the mechanism are defined, which include: the form of organization of production, economic or economic connections (relations), the system of incentives, management, planning, financing, taxation, and pricing. It is noted that the target orientation of the mechanism is determined by organizational forms and economic instruments. Organizational forms are organizational structures that are responsible for ensuring the economic security of an enterprise. Economic methods and measures that are used to ensure the economic security of an enterprise are economic instruments. The theoretical and philosophical component, which is the foundation of the formation of the mechanism and represents a system of beliefs in the enterprise system, which contains a way of thinking and obligations of each employee to perform their job functions in accordance with safety requirements, is substantiated. The main functional components are defined, namely: financial, intellectual and personnel, technical and technological, political and legal, informational, environmental, and power. Prospects for further research in this direction are the definition of specific instruments of the mechanism depending on the conditions of functioning of enterprise, the stage of development of its financial and economic activity and, as a result, on the level of economic security of enterprise.

Organizational Mindfulness Perspective on Driving Enterprise System Adaptation and Organizational Agility

Nowadays enterprise system(s) (ESs) have become a pervasive digital platform and are widely utilized by firms. However, uncertain environments require firms continuously adapt their ES. ES adaptation involves the postimplementation changes of an ES to meet changing business needs. How firms adapt their ES to facilitate organizational agility remains an understudied issue. Drawing from the literature of organizational mindfulness, this article holds that firms need to foster organizational mindfulness—a firm's willingness and capacity to capture and refine discriminatory details about its environments—to facilitate ES adaptation and organizational agility. We build and test a model based on 138 responses of Taiwanese manufacturing firms. Our findings demonstrate that organizational mindfulness can help firms to achieve better ES adaptation and organizational agility. Specifically, organizational mindfulness can facilitate not only ES adaptation but also entrepreneurial and adaptive agility that is the offensive and defensive dimensions of organizational agility. ES adaptation is mainly related to entrepreneurial agility. This article contributes to the agility literature by proposing and testing a model of how organizational mindfulness affects ES adaptation and organizational agility.

ИССЛЕДОВАНИЕ ДЕЯТЕЛЬНОСТИ ФАРМАЦЕВТИЧЕСКИХ КОМПАНИЙ В УСЛОВИЯХ ЦИФРОВОЙ ТРАНСФОРМАЦИИ

It has become an increasingly important task for the current society to accelerate the pace of the construction of digital society and pay attention to creating new advantages of digital economy. Since the outbreak of the coronavirus disease 2019 (COVID-19), many enterprises have faced production interruption, frequent supply chain obstruction, and the stage process of resuming production. Many enterprises’ industry status has also been severely affected, operating costs have skyrocketed, and prof it margins have continued to be squeezed. In addition, with the continuous deepening of the pharmaceutical reform, the management system of pharmaceutical enterprises is in urgent need of updating, and internal innovation and change are imperative. Digital transformation will be an important measure for pharmaceutical enterprises to optimize the industrial structure and adapt to the era of policy.

РЕГИСТРАЦИЯ ВОЗДУШНЫХ СУДОВ: ЭКОНОМИЧЕСКАЯ СОСТАВЛЯЮЩАЯ

The development of civil aviation and the operation of any type of aircraft require their mandatory registration, because without this their operation is not allowed. Aircraft registration is a fundamentally important aspect that determines economic freedom and at the same time the level of safety of air transport management. The article provides an analysis of current conditions and procedures for registration of aircraft in various countries and focuses on critical factors and changes in this area at the present stage. The prerequisites and main problems in the field of organizing registration procedures in economic way are determined, in particular, the possibility of circumventing existing tax systems, losses of airlines associated with illegal actions of other states, as well as the continued existence of such companies in the current conditions. The ways to solve them are proposed, including continuing to improve the current tax system and budget financing of air enterprises, creating conditions for flights without financial and technical risks, through the formation of a secondary market for aircraft registered in the Russian Federation. The improvement of registration procedures is a component factor of a new stage in the development of civil aviation.

Construction and Evaluation of Credit Risk Early Warning Indicator System of Internet Financial Enterprises Based On AI and Knowledge Graph Theory

Through in-depth analysis of credit risk in the context of the development of Internet finance, the study recognized that its diversification and complexity not only include financial risks, but also involve the impact of non-financial factors. Based on this, combined with ESG factors, principal component analysis and grey correlation method are used to optimize the indicators, ensuring the comprehensiveness and accuracy of the indicator system. Using Convolutional Neural Network (CNN) as the warning model, considering the dynamic and static characteristics of data, a sub convolutional network was designed for training different types of data. At the same time, the credit rating division and warning threshold selection methods were optimized, improving the accuracy and practicality of the model. Through experimental verification, we found that the CNN model has a high accuracy in credit risk warning, and it also shows excellent classification performance and comprehensive effect compared to other models. Through systematic research and application, this paper provides a complete solution for the credit risk management of Internet financial enterprises, and makes positive contributions to the stability of the financial system and risk prevention. At the same time, we also emphasize the important role of technological innovation in financial intelligent management, especially the application of innovation systems centered on AI and knowledge graphs in the field of credit management, which points out the direction for the future development of the financial industry.

Optimization of Employee Performance Management System in Power Generation Enterprises

Optimization of Employee Performance Management System in Power Generation Enterprises

Совершенствование системы управления производственного предприятия

The article discusses various areas of improvement of the management system of a manufacturing enterprise. Special attention is paid to the peculiarities of this process in the context of changes. The issues of digital transformation of the management system are investigated.

ПОТЕНЦІАЛ ЛЮДСЬКОГО КАПІТАЛУ В СИСТЕМІ УПРАВЛІННЯ СУЧАСНИМ ПІДПРИЄМСТВОМ

The article is devoted to topical issues of studying theoretical and practical aspects of human capital management in today’s conditions. The study defines the features of human capital in the management system of a modern enterprise, defines the concept of human capital, defines the main types and structure of human capital management. The relevance of the study is determined by the changes taking place in the personnel management system and the emphasis on the development of human capital as a driving force for improving the efficiency of enterprises. The practice of human capital management has become more and more relevant in recent times, the reason for such attention and relevance is that managers (managers) recognize that the greatest asset of a modern enterprise is human capital (personnel), which, in turn, is the most expensive part for the enterprise. The apotheosis of modern enterprise management is that human capital management becomes the driving force of modern business. The introduction of digital technologies and the increase in the number of software solutions for human capital management and the emphasis of managers on human capital as a competitive advantage is becoming a priority for the modern enterprise. Research methodology. A combination of analysis, comparison and synthesis methods was used in the research process. According to the results of the study, it was established that human capital management is a set of organizational practices related to the recruitment, management and development of human labor – or human capital – within the organization. Тhe purpose of the article is to study the theoretical base and identify the meaningfulness of the category of human capital management of an enterprise in the conditions of a changing environment, to investigate the main types of human capital in modern conditions, to determine the interpretation of the category "human capital" and to determine the conceptual provisions of the foundations of human capital management of enterprises. Тhe practical significance of the research lies in the possibility of using the obtained research results in the practice of Ukrainian enterprises.

Research on Intelligent Manufacturing Technology of Tobacco Enterprises Based on RFID

Abstract Tobacco companies a fast-moving consumer goods wholesale enterprises in the storage, procurement, logistics, and distribution of all aspects of the close relationship with warehouse management. This paper takes RFID technology as the theoretical basis and explains the introduction. It finds that FRID is composed of a reader, electronic tag, antenna, and local server as its main components. Then, it proposes to apply RFID technology to manufacturing enterprises and describes the application mode of the relevant manufacturing enterprise system based on RFID. At the same time, based on RFID algorithms and technology, the system of the tobacco enterprise was tested and analyzed, completing the function test and performance test. In the performance test, RFID and PLC technology and industrial Ethernet automatic control system to do the data comparison found that RFID in the system with the increase of the user command response time is still very flexible, to do in more than 18000/s. Subsequently, with the support of RFID, the application in tobacco production was experimentally analyzed to verify the practicality of RFID manufacturing technology in the tobacco production process.

ЦИФРОВЫЕ ТЕХНОЛОГИИ В СИСТЕМАХ ПОВЫШЕНИЯ КАЧЕСТВА

This article discusses the use of digital technologies in quality improvement systems of industrial enterprises. In modern market conditions, the quality of a product largely affects consumer demand for it, which directly determines how commercially successful an enterprise will be. At the same time, the introduction of innovative technologies such as artificial intelligence leads to a decrease in the importance of the influence of the human factor on the production process. This increases the speed of production, as well as optimizes business processes. Having analyzed the pace of scientific and technological development, it becomes obvious the need to introduce innovations into quality improvement systems as a driver of business development.

Innovative Strategies and Practical Effects of Supply Chain Management of Business Enterprises under the Framework of Smart City

Abstract The change in modern information technology has brought new development opportunities to all walks of life, and the supply chain management mode of industrial and commercial enterprises has gradually shifted from management based on historical experience to management relying on information data. This paper combines the problems of inventory cost optimization and vehicle route scheduling optimization in the supply chain management of industrial and commercial enterprises and develops the supply chain innovation management system of industrial and commercial enterprises under the framework of a smart city. The proposed DES_RSA hybrid encryption method is proposed to ensure the timeliness and security of the information transmission process of the smart supply chain management system. During the interface test of the purchase order paging request, the system test revealed that the supply chain management system had a 0.00% error rate. The results of the application practice of Company H show that after the application of the supply chain innovation management system, the growth rate of Company H’s operating costs continued to decline, the expense margin rose by 8.50% in two years, and the trend of customer satisfaction also shows a significant increase. The application value of the business enterprise supply chain management system designed in this paper is high, which can achieve efficient management of the business enterprise supply chain.

КОНЦЕПТУАЛЬНІ ЗАСАДИ УПРАВЛІННЯ АДАПТИВНИМ РОЗВИТКОМ ПРОМИСЛОВИХ ПІДПРИЄМСТВ В КОНТЕКСТІ ГНУЧКОСТІ ЇХ ВИРОБНИЧО-ЕКОНОМІЧНОЇ СИСТЕМИ

The article is devoted to the study of the conceptual foundations of strategic management of the adaptive development of industrial enterprises. The research is based on the idea of taking into account the flexibility of their production and economic system. It has been established that in the conditions of constant transformations of market relations in the world economic space, industrial enterprises are exposed to times of insurmountable difficulties associated with periodically occurring economic crises, and know significant losses from the results of their production and economic activities as a result of the imbalance in the strategic development of technical economic activity. economic system in the context of ensuring the company's flexibility to changes in the external environment. The key aspects of the formation of an effective strategic flexibility management system at the levels of business entities have been studied. A number of problems have been singled out, which in general hinder the strengthening of the competitiveness of industrial enterprises, and, accordingly, support the strategic provision of their adaptive development. Much attention is paid to the process of ensuring strategic competitiveness. The key aspects of the formation of an effective system of strategic management of flexible economic development of industrial sectors have been established. It has been proven that the effectiveness of the strategic sustainability management system of an industrial enterprise is significantly influenced by internal and external factors. Conceptual provisions of strategic management of adaptive development of industrial enterprises are also researched, organized and supplemented in the work.