Enterprise Service Research Articles

Облік та оподаткування в інтернет-бізнесі: перспективи розвитку та виклики

Complex economic relationships have a significant impact on consumer opportunities. When using the services of enterprises operating in the field of e-commerce, buyers get the opportunity to save money through more affordable prices and the opportunity to compare the cost of goods, choosing the most profitable ones. This allows them to save time as well, as they can shop from the comfort of their homes, choose the most convenient method of payment and delivery. The Internet opens the market, expands its geography and increases the competition of goods, does not set any restrictions except for access to the network. The article is devoted to the analysis of features of accounting and taxation system in modern Internet business. The impact of digital transformation on accounting and taxation is considered, taking into account the dynamic nature of this sector of the economy. An overview of the current challenges of Internet business in the context of accounting, including the issues of taxation of e-commerce and activities in the online environment, is proposed. In the article, trade in the field of e-business is considered as an object of accounting. An algorithm for conducting trade on the Internet and accounting for settlements with buyers, determining income and financial result is provided. Modern methods of payment for goods are outlined. The methods of reflection in the cost structure of operations related to the creation of a website, the use of a domain and the receipt of hosting services are analyzed. It is proposed to include in the initial cost of intangible assets the costs of website development and domain prolongation, and to reflect the hosting operation as part of sales costs. The rules for the use of cash registers in conducting business transactions in e-commerce, as well as individual cases in which it is not necessary to use cash registers in online stores, are considered. The problematic aspects of normative regulation and accounting of transactions related to e-commerce are highlighted. Recommendations have been developed that can improve taxation in the field of e-commerce – they provide for the improvement of tax administration for entities engaged in e-business.

Construction of network access Layer security protection System based on zero trust architecture

In order to further solve the problem of weak attack defense existing in the traditional network architecture, improve the shortcomings of network architecture in processing capacity, hardware expansion, security protection and other aspects, and better cope with the security challenges under the new network architecture, this article aims to provide more secure computer information exchange and sharing services for enterprises. A network access layer security protection system based on zero trust architecture is constructed. At the same time, the zero-trust architecture evaluation algorithm based on fuzzy theory is used to construct the security protection model. System tests show that more than 100 hosts on the enterprise access layer network use switches that support SNMP, and the security protection system at the network access layer processes more than 1500 attacks. In addition, malicious IP address changes are effectively prevented and the security protection level is greatly improved.

ПІДХОДИ ДО УПРАВЛІННЯ СТАЛИМ РОЗВИТКОМ ПІДПРИЄМСТВ ГОТЕЛЬНО-РЕСТОРАННИХ ПОСЛУГ

Taking into account the need to revise approaches to the management of hotel and restaurant service enterprises, to improve their functioning in order to ensure progressive progress, the article updates the need for methodological support to create an effective management system for their sustainable development by improving the process of resource consumption, reducing the costs of industrial and commercial activities based on the use advanced technology, digital technologies, improved forms and methods of management. It is emphasized that the management of sustainable development is the direction of the operation of the enterprise, which involves the implementation of operational, current and strategic plans of its work due to the implementation on a regular basis of measures to prevent, identify and neutralize market threats to the implementation of the plan. The article is devoted to approaches (systemic, target, process, cost) to management of sustainable development of hotel and restaurant services enterprises. In particular, the systemic approach will make it possible to determine and ensure more effective interaction of all subsystems (subdivisions, areas of activity, etc.) and component processes at the enterprise as a socio-economic system. A targeted approach to managing sustainable development implies that a change in the functions performed by the enterprise as a system leads to a change in the target action, and hence the mechanism of its functioning and organizational structure. With the help of a process approach, the processes that take place at the enterprise and affect its sustainable development in a targeted direction are studied. The cost approach, as a set of methods for estimating the costs of the company’s resources, necessary to obtain the planned results of operation, and activities aimed at ensuring progressive development, models the scheme of costs of various types of resources (material, labor, technical and technological, marketing, administrative, investment, innovation and etc.) to obtain planned functioning results. These approaches are a methodological basis for creating an effective management system for the sustainable development of hotel and restaurant services by improving the process of resource consumption, reducing the costs of commercial activity based on the use of advanced technology, digital technologies, improved forms and methods of management. It is concluded that the management of sustainable development of hotel and restaurant services enterprises provides increased efficiency and sustainable economic growth as dominant factors of sustainable development, as well as the possibility of managing these processes by applying the proposed approaches.

Концептуальні положення забезпечення економічної ефективності підприємств сфери послуг у контексті активізації інноваційного розвитку

The article emphasizes that the sectoral affiliation of enterprise becomes a determining factor in ensuring economic efficiency and choosing directions for activating its innovative development. The service sector has distinctive characteristics from other industries, and its advantage refers to the ability to simultaneously combine in time and space the processes of production, sales and consumption. The importance of establishing and scaling innovation activity as the main vector for ensuring the economic efficiency of service enterprises is substantiated. The stages of ensuring the economic efficiency of enterprises in the service sector in the context of intensification of innovative development have been allocated, which provides for the determination of: 1) the target amount of profit and means of adaptation of enterprise to existential challenges; 2) the volume of services sold, which ensures the receipt of the target profit; 3) parameters of assortment and pricing policy; 4) functional changes (modernization and intoduction of advanced technologies; development and implementation of investment and innovation programs; introduction of progressive forms and methods of service implementation; strengthening cooperation with the subjects of the external investment and innovation environment); 5) the level of differentiation and expansion of the sphere of investment and innovation activity; 6) areas of inter-sectoral partnership and investment and innovation cooperation. The determining factors in ensuring the economic efficiency of service enterprises should be considered: expanding the range of services; improving their quality and affordability; adaptation to market conditions. The authors also allocate instruments for ensuring economic efficiency and intensification of innovative development of enterprises in the service sector – commodity, technological, managerial, market, socioeconomic, institutional, marketing ones.

Optimizing service quality through resource efficiency: An analysis of some strategies for service enterprises

Optimizing service quality through resource efficiency: An analysis of some strategies for service 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.

STUDY OF THE DENSITY OF LOCATION OF CAR SERVICE ENTERPRISES IN NAMANGAN AND THE LIST OF SERVICES OFFERED

The problem of urban transport infrastructure is considered in terms of ensuring the rational organization of vehicle maintenance and repair based on the principle of optimal placement of car service enterprises in urban areas and the list of services offered. Factors have been identified that make it possible to solve the problem of the chaotic location of such enterprises.

Unveiling the Impact of Value Propositions on Value Creation in Chinese Health Service Enterprises: A Customer Participation Perspective

This research investigates the impact of value propositions in Chinese health service enterprises on value creation, with a focus on customer participation as a mediating variable. Employing a dual dimension framework, the study identifies three formal stages in the value creation process: labor production, circulation and exchange, and consumption experience. Through empirical analysis involving 303 valid questionnaire responses, it was found that value propositions exert direct or indirect influence on value creation, mediated by customer participation. Furthermore, customer perceived value was found to positively moderate the relationship between customer participation and value creation. Practical implications suggest the importance of prioritizing use value creation, establishing mechanisms to address contract violations, and reshaping societal expectations towards value. However, limitations include potential oversight of implicit value propositions and challenges in quantitatively measuring usage value. Future research may explore alternative data sources and refine measurement techniques for a deeper understanding of value creation in service industries.

СТРАТЕГИЧЕСКИЕ МЕХАНИЗМЫ РАЗВИТИЯ ЗАКУПОЧНОЙ ДЕЯТЕЛЬНОСТИ В СФЕРЕ УСЛУГ

For the successful functioning of the service sector, it is important at this stage of scientific research to form an improved organizational and economic mechanism for the development of procurement activities in the service sector, which will achieve efficiency in the implementation of strategic mechanisms for the development of procurement activities, which is extremely important for the new territories of the Russian Federation during the period of economic and integration transformations: Donetsk People’s Republic, Luhansk People’s Republic, Zaporizhia and Kherson regions. With large volumes of purchases, it is important to develop rules for the implementation of deliveries that most rationally reflect the specifics of the work of service enterprises. The development and implementation of an organizational and economic mechanism for the development of procurement activities in the service sector will make it possible to create an organizational and managerial order in the service sector, as well as in the near future to offset negative trends and the effect of shortcomings and mistakes made in the past.

КОНЦЕПТУАЛЬНЫЕ ПОДХОДЫ К ИССЛЕДОВАНИЮ ЛОЯЛЬНОСТИ ПЕРСОНАЛА ПРЕДПРИЯТИЙ СФЕРЫ УСЛУГ

In a highly competitive labor market, an important goal of every service enterprise is to develop high HR potential, which will ensure competitive advantages and will also contribute to the formation of a positive employer image. Activities in the field of attracting, developing and retaining personnel should be aimed at achieving this goal, the effectiveness of which is largely determined by the level of loyalty of employees to the enterprise. To develop a program for managing staff loyalty, management should not only understand its significance, but also understand the essence and specifics of various approaches to considering loyalty. This will allow you to choose rational tools for forming and developing loyalty of both current and potential employees of the enterprise. The article systematizes existing approaches to the interpretation of the concept of “loyalty”. The features of the theory of personnel loyalty within the framework of the behavioral approach are highlighted. The specifics of the attitudinal approach to determining staff loyalty are revealed. The prerequisites for the emergence of employee loyalty in the context of the attitudinal approach have been identified. The author’s vision of personnel loyalty in the personnel marketing system of a service sector enterprise is presented.

ИНФОРМАЦИОННАЯ БЕЗОПАСНОСТЬ ПРЕДПРИЯТИЙ АВТОСЕРВИСНОЙ ОТРАСЛИ

The problem of information security in the functioning of car service enterprises is considered. The relevance of this problem is shown and the purpose of the study is formulated. The issues of organization and management at the enterprise are considered as a basis. The features and the procedure for compiling the information threat model are shown.

Research on the Regulation of Intelligent Elderly Service Laws in the Age of Artificial Intelligence

Abstract The artificial intelligence senior care model brings about work efficiency improvement and human resource cost saving to old care service enterprises and government departments. Taking Maslow’s hierarchy of needs theory as an entry point, the article systematically combs through the needs, legal source relations, and potential risks of intelligent senior care services. To accurately assess the relevant influencing factors of the legal regulation of innovative senior care services, linear regression and seemingly uncorrelated regression models are introduced. The model parameters are estimated by Bayesian estimation method, and the empirical analysis is conducted based on the baseline regression and seemingly uncorrelated regression models. When the local government pension policy decreases by every 1 percentage point, the degree of legal regulation of innovative pension services will decrease by 0.598 percentage points. In addition, in the likelihood uncorrelated regression model, the influence coefficient of education level is −0.372, which is 38.81% lower than the benchmark regression model. To better guide the standardized development of innovative senior care services, the central and local governments must actively introduce relevant policies to help the public better understand and accept the advantages of intelligent senior care services.

УПРАВЛЕНИЕ ЗАПАСАМИ ЗАПАСНЫХ ЧАСТЕЙ НА МУЛЬТИБРЕНДОВЫХ АВТОСЕРВИСНЫХ ПРЕДПРИЯТИЯХ (НА ПРИМЕРЕ РЕСПУБЛИКИ КИПР)

The article presents a comprehensive study of the state and problems of spare parts inventory management at multi-brand car service enterprises on the example of the Republic of Cyprus. The general characteristics of the specifics of spare parts inventory management at multi-brand car service enterprises are presented, the foundations of the organizational model for the functioning of transport enterprises of this type, including those common to the Republic of Cyprus and the Russian Federation, are disclosed. The set of tasks for managing the inventory of spare parts at multi-brand car service enterprises has been clarified. Based on the results of a survey of executives and managers of 64 Cypriot multi-brand car service enterprises, key methods for managing spare parts stocks were identified. The results of the survey were compared with the assessment of the effectiveness of management in the subject area, typical groups of enterprises were identified according to the criterion of the main method of managing spare parts inventory and the expected management efficiency. The elements of spare parts inventory management at multi-brand car service enterprises of the Republic of Cyprus, recommended for reception into Russian practice, are identified, ways to solve the problem of improving the effectiveness of management in the subject area, common to the designated group of transport enterprises in Russia and Cyprus, including the development of automation, digitalization management, combined with the use of organizational methods (flexible supply contracts, franchising and new forms of business).

To the question of forming the structure of technical service in Palestine

The article analyzes the existing system of maintenance and repair of vehicles in Palestine. The factors influencing the production and technical base of technical service enterprises are considered, and ways of its optimization are proposed in order to reduce the costs of maintaining the vehicle fleet. An algorithm for constructing a mathematical model is proposed to describe the studied organizational and technological processes and methods for forming the structure of car technical service. Keywords maintenance, vehicle repair, service system, optimization, factors, organizational and technological processes, scientific research, cost reduction

Comparative Analysis of Public Transportation Comfort in Addis Ababa: Objective and Subjective Performance Metrics

Passenger comfort significantly influences commuter satisfaction and mode preferences in urban transportation systems. To maintain competitiveness and attract more passengers, conducting continuous performance evaluations based on key performance indicators is commendable. Therefore, this study is aimed at conducting a mode‐wide comfort performance evaluation and comparisons to identify the strengths and weaknesses of respective mass transport alternatives found in Addis Ababa, Ethiopia. The study employs a comprehensive approach by integrating both subjective surveys and objective measurements on key comfort determinants, including in‐vehicle passenger loading, travel time, vibration, and sound, across five transport modes: minibus taxis, midi buses, PSETSE, Anbesa City Bus Service Enterprise (ACBE), and Sheger Mass Transport Enterprise (SMTE). Analysis of variance (ANOVA) reveals variations among transport modes, with minibus taxis emerging as the most comfortable, featuring a travel time of 1.7 min/km, 2.6 min/km during off‐peak and peak times of the day, respectively, and an average of 1.13 passengers per seat in both periods of the day. In contrast, midi buses are identified as the least comfortable, characterized by elevated noise production (77.46 and 80 dB) and an average vibration rating of 3.9 and 4.2 at peak and off‐peak periods of the day. Following midi buses, the ACBE exhibits the highest passenger loading and travel time (2.113 and 1.548 passengers per seat and takes 4.2 and 3.34 min) to cover 1 km during peak and off‐peak periods, respectively. The holistic evaluation demonstrates an average correlation of 81.75%, indicating a strong alignment between peak‐hour objective and subjective assessments. This could help commuters make relevant mode choice decisions and transport companies make market‐oriented decisions in this competitive environment.

МЕТОДИЧЕСКИЕ ПРЕДПОСЫЛКИ ИМИТАЦИОННОГО МОДЕЛИРОВАНИЯ ПРОЦЕССОВ КООПЕРАЦИИ РАБОТ ПО ТО И РЕМОНТУ АВТОМОБИЛЕЙ МЕЖДУ АТП И СТО

The tasks of organizing the maintenance and repair of ambulances, based on the cooperation of their implementation in road transport organizations (ATP) and car service enterprises, are considered. Preliminary studies have been carried out and options for obtaining rational organization options using statistical simulation methods have been formulated

ОБЕСПЕЧЕНИЕ ЭКСПЛУАТАЦИОННОЙ НАДЕЖНОСТИ СЕЛЬСКОХОЗЯЙСТВЕННОЙ ТЕХНИКИ С УЧЕТОМ РЕГИОНАЛЬНЫХ ОСОБЕННОСТЕЙ

The technical equipment of agricultural production in Russia is characterized by a low level of energy supply. In the regions of the country, where a sharp decrease in technical equipment has been stabilized, there is a decrease in the number of machines that have developed a standard service life. (Research purpose) The research purpose is assessing the operational reliability of agricultural machinery taking into account the regional features of the maintenance system, capital repairs and modernization of machinery. (Materials and methods) It was noted that in the Republic of Bashkortostan, a program is being implemented to subsidize the costs of agricultural producers for capital repairs and modernization of equipment, which has significantly increased the availability factor of tractors and combines while increasing their standard service life. (Results and discussion) It was established that the operational reliability of agricultural machinery is largely ensured taking into account the regional characteristics of the maintenance and repair system, which is determined by the leading and coordinating role of the regional Ministry of Agriculture in the field of state support for the technical service system of agricultural machinery, scientific, technical and personnel policy. The directions of activity of the engineering service of the Ministry of Agriculture of the Republic of Bashkortostan have been identified: subsidizing technical service enterprises; development of tools and technologies for maintenance and repair (import substitution); coordination of work for the serial production of new types of equipment; organization of interaction with industrial enterprises; search and development of constructive solutions to improve the design of components and assemblies; creation of zonal service centers by dealers in the territory of supervised regions; advanced training and retraining of engineering personnel; creation of a systematic catalog database data on tractor parts and mobile agricultural machinery; the development of the secondary market and the trade-in system of agricultural machinery. (Conclusions) Measures of influence on the system of maintenance and repair were determined, taking into account regional peculiarities in the field of state support for the system of technical service of agricultural machinery, scientific, technical and personnel policy of the region.

Prediction of distributions of unit prices for real estate properties on the basis of the characteristics of PSI-processes

Real estate market price forecasting is always in the focus of interests of scientists-economists, market analysts, market participants (sellers and buyers), marketing services of building complex enterprises, analysts working for banks and insurance companies and investors. Under present day conditions, the price behavior of properties on real estate markets takes especially important meaning subject to the influence of such factors as changes in the structure of household incomes, changes in mortgage rates and their availability, dynamic changes in the macroeconomic and other external socio-economic and political type factors. However, unlike the financial and securities markets, the real estate market is always characterized by a delayed reaction to external perturbations, often up to half a year, which allows us to hope for an appropriate construction of forecasts, at least in time for the delayed reaction. Traditional autoregressive forecasting methods are characterized by rapidly increasing forecast variance, because they assume a factor of stochastic volatility. This paper proposes a model and method of forecast construction based on stochastic processes of the “Poisson random index” having a short time for reaching a stationary stable variance. The model is based on the “principle of replacements” of current prices with new ones. We analyze in detail an example of the application of the “principle of replacements” for construction of price forecasts on secondary residential real estate in St. Petersburg which is based on data of four-year observations of offer prices.

National support and legislative change in the business environment of V4 countries: Business sectors view

Research background: The business environment in the countries of Central Europe is in turbulent times due to the presence of crisis phenomena and its related consequences. Support for business entities at the national level in the form of legislative changes plays an important role in the growth of the business environment of each country. Countries are trying to approach measures taking into account the specifics of each individual business sector. Purpose of the article: The purpose of the article is to compare the subjective attitudes of the business entity owners on the perception of support at the national level and their legislative changes with respect to the industry in which they do business. The subjects of the assessment are following business sectors: production, trade, services, and construction. Methods: Data collection was performed in December 2022 and January 2023 using a questionnaire. The test sample of respondents consisted of 1090 enterprises operating in the business environment of the Visegrad Group countries. Statistical hypotheses were evaluated using parametric methods. The purpose of the verification was to determine the effect of factors such as business environment and the country of operation of the business entity on selected statements regarding legal risk. Findings & Value added: The business sector and the country of business are significant factors that effect the assessment of national support and legislative changes. Enterprises operating in the service sector do agree to a greater extent that the business environment is over-regulated. Enterprises operating in the service and manufacturing sectors are the least likely to agree that the conditions for doing business in their country have improved over the past five years. Enterprises in trade and construction do not perceive the negative impact of frequent legislative changes on the business as much as enterprises in manufacturing and services. Slovak and Czech entrepreneurs perceive the negative impact of frequent legislative changes and lower support from national institutions during crisis phenomena significantly more than Hungarian and Polish entrepreneurs. Czech entrepreneurs perceive that the business environment is overregulated the most intensively among the V4 countries.

Enhancing Rural Enterprise Services: A Case of Small Enterprises in Khalanga Bazaar

Concerns about policymakers and academics regarding the role of entrepreneurship in the socio-economic development is increasing around the world. People should be encouraged to pursue their careers in creating enterprises through practicable schemes for any societies to grow economically and sustain in the long run. Despite different components of socio-economic factors, this article is focused on ways of enhancing rural enterprise services. The method adopted was the observation and the interview and the design was descriptive. Data were collected in 2022. The findings show that education and training, access to finance, marketing and use of technology played a prominent in making an individual motivate towards entrepreneurship in rural hilly areas of Nepal. This research contributes to the academic discourse on rural enterprise development while offering actionable insights for policymakers, local communities, and entrepreneurs. By addressing the specific challenges faced by small enterprises in Khalanga Bazaar, the study aspires to inform strategies that can be extrapolated to similar rural contexts, ultimately fostering sustainable economic growth and community resilience.