Example Of JSC Research Articles

INNOVATIONS IN ENTERPRISES: INTRODUCTION OF THE CONCEPT OF LEAN PRODUCTION AT A HIGH-TECH ENTERPRISE WITH A FULL PRODUCTION CYCLE ON THE EXAMPLE OF JSC "SORBENT"

The article considers the process of implementing an innovative production model at an industrial enterprise with a full production cycle. The key features of the existing models of innovation implementation in the production process are identified, their advantages and disadvantages are evaluated. Using the example of JSC "Sorbent", the process of introducing innovations in real production conditions is studied, and the impact of the innovation process on the overall economic efficiency of the enterprise is assessed. Based on the obtained data, a general model of innovative transformations at a high-tech industrial enterprise with a full production cycle is proposed. The main elements of the proposed three-dimensional model include the basic processes of changes, projects and innovations management. Additionally, the model includes the processes of increasing innovation potential, improving internal and external communications through the introduction of digital technologies, increasing the efficiency of production process by improving the production system.

Key Aspects of Analysis of Profit and Profitability of Georgian Winemaking on the Example of JSC “Badagoni”

Profit is the main goal and the ultimate financial result of the business. Profit is an absolute indicator of the business operations of an enterprise and the main source of formation of its financial resources. Profit provides a characterization of the economic result obtained by enterprise as a result of its activities and, as a key indicator for assessing the activities of the enterprise, profit contributes to an increase in production, sales and product quality. The analysis of profit indicators allows us to draw important conclusions, but does not show the level of use of economic resources by the company. It is noteworthy that the starting point of a company's financial conditions and its stable business development largely depends on the efficient use of the economic resources. For these purposes, the relative rate of return – profitability - is used, which is calculated on different bases, for example: indicators of operating expenses, total expenses, average annual value of assets, capital employed, etc. The profitability analysis improves the results of the performance analysis, since it is the profitability ratios that characterize the level of efficiency of the resources used. Considering all the above, we can say that profitability is also a strong indicator of the quality of the assessment of the management of enterprise, since it determines how purposefully the management uses the economic resources of the company. Thus, the main task of management is to guide and control the indicators of the profit and profitability. In this article, a study of the main issues of the analysis of profit and profitability was carried out on the basis of the audited financial statements of the JSC “Badagoni” for the production of Georgian wine for 2018-2019. The document outlines the directions for improving the company's financial results and outlines measures for increasing profitability. Keywords: Profit; Earnings, Operating Profit; Advanced Capital; Profitability, Profitability Factor Analysis.

Key Aspects of Analysis of Profit and Profitability of Georgian Winemaking on the Example of JSC “Badagoni”

Profit is the main goal and the ultimate financial result of the business. Profit is an absolute indicator of the business operations of an enterprise and the main source of formation of its financial resources. Profit provides a characterization of the economic result obtained by enterprise as a result of its activities and, as a key indicator for assessing the activities of the enterprise, profit contributes to an increase in production, sales and product quality. The analysis of profit indicators allows us to draw important conclusions, but does not show the level of use of economic resources by the company. It is noteworthy that the starting point of a company's financial conditions and its stable business development largely depends on the efficient use of the economic resources. For these purposes, the relative rate of return – profitability - is used, which is calculated on different bases, for example: indicators of operating expenses, total expenses, average annual value of assets, capital employed, etc. The profitability analysis improves the results of the performance analysis, since it is the profitability ratios that characterize the level of efficiency of the resources used. Considering all the above, we can say that profitability is also a strong indicator of the quality of the assessment of the management of enterprise, since it determines how purposefully the management uses the economic resources of the company. Thus, the main task of management is to guide and control the indicators of the profit and profitability. In this article, a study of the main issues of the analysis of profit and profitability was carried out on the basis of the audited financial statements of the JSC “Badagoni” for the production of Georgian wine for 2018-2019. The document outlines the directions for improving the company's financial results and outlines measures for increasing profitability. Keywords: Profit; Earnings, Operating Profit; Advanced Capital; Profitability, Profitability Factor Analysis

Key Aspects of Analysis of Profit and Profitability of Georgian Winemaking on the Example of JSC “Badagoni”

Profit is the main goal and the ultimate financial result of the business. Profit is an absolute indicator of the business operations of an enterprise and the main source of formation of its financial resources. Profit provides a characterization of the economic result obtained by enterprise as a result of its activities and, as a key indicator for assessing the activities of the enterprise, profit contributes to an increase in production, sales and product quality. The analysis of profit indicators allows us to draw important conclusions, but does not show the level of use of economic resources by the company. It is noteworthy that the starting point of a company's financial conditions and its stable business development largely depends on the efficient use of the economic resources. For these purposes, the relative rate of return – profitability - is used, which is calculated on different bases, for example: indicators of operating expenses, total expenses, average annual value of assets, capital employed, etc. The profitability analysis improves the results of the performance analysis, since it is the profitability ratios that characterize the level of efficiency of the resources used. Considering all the above, we can say that profitability is also a strong indicator of the quality of the assessment of the management of enterprise, since it determines how purposefully the management uses the economic resources of the company. Thus, the main task of management is to guide and control the indicators of the profit and profitability. In this article, a study of the main issues of the analysis of profit and profitability was carried out on the basis of the audited financial statements of the JSC “Badagoni” for the production of Georgian wine for 2018-2019. The document outlines the directions for improving the company's financial results and outlines measures for increasing profitability. Keywords: Profit; Earnings, Operating Profit; Advanced Capital; Profitability, Profitability Factor Analysis.

Key Aspects of Analysis of Profit and Profitability of Georgian Winemaking on the Example of JSC “Badagoni”

Profit is the main goal and the ultimate financial result of the business. Profit is an absolute indicator of the business operations of an enterprise and the main source of formation of its financial resources. Profit provides a characterization of the economic result obtained by enterprise as a result of its activities and, as a key indicator for assessing the activities of the enterprise, profit contributes to an increase in production, sales and product quality. The analysis of profit indicators allows us to draw important conclusions, but does not show the level of use of economic resources by the company. It is noteworthy that the starting point of a company's financial conditions and its stable business development largely depends on the efficient use of the economic resources. For these purposes, the relative rate of return – profitability - is used, which is calculated on different bases, for example: indicators of operating expenses, total expenses, average annual value of assets, capital employed, etc. The profitability analysis improves the results of the performance analysis, since it is the profitability ratios that characterize the level of efficiency of the resources used. Considering all the above, we can say that profitability is also a strong indicator of the quality of the assessment of the management of enterprise, since it determines how purposefully the management uses the economic resources of the company. Thus, the main task of management is to guide and control the indicators of the profit and profitability. In this article, a study of the main issues of the analysis of profit and profitability was carried out on the basis of the audited financial statements of the JSC “Badagoni” for the production of Georgian wine for 2018-2019. The document outlines the directions for improving the company's financial results and outlines measures for increasing profitability. Keywords: Profit; Earnings, Operating Profit; Advanced Capital; Profitability, Profitability Factor Analysis.

Key Aspects of Analysis of Profit and Profitability of Georgian Winemaking on the Example of JSC “Badagoni”

Profit is the main goal and the ultimate financial result of the business. Profit is an absolute indicator of the business operations of an enterprise and the main source of formation of its financial resources. Profit provides a characterization of the economic result obtained by enterprise as a result of its activities and, as a key indicator for assessing the activities of the enterprise, profit contributes to an increase in production, sales and product quality. The analysis of profit indicators allows us to draw important conclusions, but does not show the level of use of economic resources by the company. It is noteworthy that the starting point of a company's financial conditions and its stable business development largely depends on the efficient use of the economic resources. For these purposes, the relative rate of return – profitability - is used, which is calculated on different bases, for example: indicators of operating expenses, total expenses, average annual value of assets, capital employed, etc. The profitability analysis improves the results of the performance analysis, since it is the profitability ratios that characterize the level of efficiency of the resources used. Considering all the above, we can say that profitability is also a strong indicator of the quality of the assessment of the management of enterprise, since it determines how purposefully the management uses the economic resources of the company. Thus, the main task of management is to guide and control the indicators of the profit and profitability. In this article, a study of the main issues of the analysis of profit and profitability was carried out on the basis of the audited financial statements of the JSC “Badagoni” for the production of Georgian wine for 2018-2019. The document outlines the directions for improving the company's financial results and outlines measures for increasing profitability. Keywords: Profit; Earnings, Operating Profit; Advanced Capital; Profitability, Profitability Factor Analysis.

Economic effectiveness of enterprise’s innovative development (on the example OF JSC “Ust-kamenogorsk valves plant”).

Innovative processes, as well as scientific and technological progress, provide an opportunity to constantly update production based on mastering the achievements of science and technology. Innovation is an important means of achieving the goals of developing a strategy for economic agents that have a positive effect on improving the effectiveness of a company.Anecessary factor for economic growth and competitiveness of the Kazakhstani economy is to solve the problem of organizing innovations, focusing on innovative needs, as well as the creation of stimulating development of innovative processes of organizational and economic conditions and the development of theoretical and practical provisions in order to assess the economic impact of research and development on it. In this context, the aim of the study is to consider ways to improve the economic performance of enterprises through innovation. To achieve this goal, an analysis of the literature in the field of innovation, analysis of regulations, as well as interpretive research methods, such as sociological and empirical methods, were used. Also, a financial analysis of the activities of Ust-Kamenogorsk Valves Plant JSC was carried out, which made it possible to characterize the financial condition of the company. The company was found to have managed its funds responsibly during the period under review. Two innovative portfolios were evaluated, which made it possible to determine the profitability of certain projects. It is concluded that the state innovation policy in the Republic of Kazakhstan is predominantly of an organizational and regulatory nature, there are few financial and resource measures and tax support for innovations from the state.

ОБЛІК КРЕДИТНИХ ОПЕРАЦІЙ БАНКІВ В УМОВАХ ПАНДЕМІЇ COVID-19

The period of corona crisis prompted the emergence of new challenges for domestic corporate and individual businesses. In particular, small, medium-sized businesses and micro-enterprises experienced a significant lack of financial resources and an urgent need for credit funds. For the first time in history the banking system of Ukraine provided support ACCOUNTING, ANALYSIS AND AUDIT Issue I (81), 2021 85 on the appropriate lending level to both the corporate sector and individual borrowers during the crisis. The Cabinet of Ministers of Ukraine has developed and actively implemented in practice the Program “Affordable Loans 5-7-9%” by a number of banks which has become a kind of impetus to support small and medium enterprises. For the year of the COVID-19 pandemic during the quarantine regime banks have successfully and timely conducted restructuration, as evidenced by the Report on the Comprehensive Program Implementation for the Ukrainian Financial Sector Development in 2020. The information base for timely credit operations recording by banks is the traditional bank accounting system, which is implemented by modern, specialized banking software through the prism of balance sheet accounts in the context of the national economy comprehensive digitalization. This, in its turn, determines the study relevance. The purpose of the article is to study and substantiate the peculiarities of accounting for bank credit operations to small, medium-sized businesses and micro-enterprises in the context of the COVID-19 pandemic. In the research process general scientific theoretical methods of cognition were used: system analysis – to clarify the main categories of research; abstract-logical method – to conduct theoretical generalizations and conclusions about the current level of lending to corporate and individual borrowers by banks, tabular method – to visualize the typical correspondence of accounts for fixing in the accounting system of bank credit operations to corporate and individual borrowers, as well as schedules formation for loan repayment. The article substantiates modern approaches to the classification of bank loans, identifies the features of documenting credit transactions for legal entities – borrowers. The specifics of lending methods and forms of loan accounts at banking institutions are revealed. The accounts characteristics used for the accounting of operations on bank clients’ crediting are provided. On the example of JSC “Oschadbank” the authors reveal the main aspects of the credit case formation, specifics of interest accruing on loans method, as well as commissions and features of bank credit operations reflection in accounting. The necessity for further lending to domestic medium and small businesses, except for vulnerable industries, at low interest rates by banks in order to successfully overcome crisis manifestations in the economy and to attain national economy revival as a whole has been proved. The peculiarities of banks credit operations accounting for small and medium business as well as micro-enterprises of Ukraine are comprehensively and broadly substantiated. It enables to follow the loan issuance algorithm, such procedure documentation, interest accrual method and specifics of their reflection in the accounting system as the main source for domestic entrepreneurship financial support in the context of the COVID-19 pandemic. Prospects for further research consists of theoretical and practical justification of the need for legal entities and individuals comprehensive refusal from cash turnover; directing efforts to further digitalization and country's population transition to online bank payments; directing the settlement and payment discipline to non-cash turnover; substantiation of accounting reflection peculiarities of such settlement operations between individuals and legal entities in the banks accounting system in the context of IFRS.

The influence of endogenous innovative sources on the development of exports of industrial enterprises

This paper presents an in-depth analysis of the essence of economic system development, giving the understanding of the difference between the categories of social and human capital. The authors of the paper describe the composition of the structure of social capital by using the method of analysis of hierarchies basing on the example of JSC «Kyivmedpreparat» and assessing the impact of elements of social capital in the context of export activities of the enterprise. The application of this methodology provides an opportunity to ensure the effective use of social capital as a resource and an endogenous innovative source of export activities of the enterprise, and increase the level of competitiveness of the enterprise in foreign markets. The developed methodological recommendations will be useful to experts in estimating the cost of export activities and forming a strategy for enterprise development.

ВЛИЯНИЕ ПОЛИГОНОВ ТКО НА ДЕГРАДАЦИЮ БИОГЕОЦЕНОЗОВ ПРИБРЕЖНЫХ ЗОН ВОДОТОКОВ И ЧЕРНОГО МОРЯ

Since reducing energy consumption is a priority for an enterprise, economic effi ciency in general is directly related to the use of pumping equipment. The demand for electricity for pumping equipment will depend on various factors: the operating modes of pumping stations and installations, the equipment used measures to reduce the cost of electricity consumed, etc. The current practice indicates extremely inefficient operation of pumping equipment. Currently, a large number of pumping stations of water supply and sanitation systems operate in an uneconomical mode. Very often, this is due to incorrect selection of pumping equipment, outdated pumping equipment, the operation of pumps in non- calculation mode. In addition, pumping equipment has been installed in many industries since the establishment of production. Such equipment is morally and technically outdated. Now,technological progress allows us to use more efficient equipment and materials that allow us to reduce energy consumption. The article presents an analysis of the energy consumption of a pumping station of technical water supply on the example of JSC «Omsk Kauchuk», a variant of modernization is proposed in order to reduce the consumption of electricity by pumping equipment. The need to modernize the pumping station of technical water supply is associated with a significant service life and high –energy consumption of pumping equipment. Two pump brands were selected and a comparative analysis was carried out. Based on calculations of energy consumption and technological characteristics, the most profitable and optimal version of the D6300-80-2b pump was chosen, since the pump performance is greater and the power consumption is less than that of the JETEX DS600-750 pump, as well as reducing the wear rate of operating elements, improving the pump’s suction capacity

Прогнозирование и верификация ключевых показателей энергетической эффективности железнодорожного транспорта

The article reflects the issues of forecasting the target indicators of energy efficiency on the example of JSC «Russian Railways». The approaches selected for assessing the quantitative values of the key performance indicators of the Russian Railways holding in the development of the Energy Strategy for the period up to 2020 and for the future up to 2030 are considered. The accepted methods are conventionally classified into four groups, including: a heuristic method based on the analysis of time trends, an indirect method based on known values of indicators and using mathematical models. The method of forecasting the specific consumption of electricity and diesel fuel for train traction and the energy intensity of the production activity of JSC «Russian Railways» is considered in detail. Regression models have been developed that characterize the dependence of the specific fuel and energy consumption on such indicators as the volume of transportation work, the average mass of the train, and the share of freight work in the total work. In order to assess the accuracy of the obtained forecast values of the indicators included in the energy strategy of JSC «Russian Railways», they were verified by the results of 2017-2019. The results obtained allow us to speak about the sufficient effectiveness of the approaches considered in the article to predict the KPI of JSC «Russian Railways». The error in forecasting the main indicator of energy efficiency of JSC «Russian Railways» - the energy intensity of production activities - was 0,06 %.

МОДЕРНИЗАЦИЯ НАСОСНОЙ СТАНЦИИ ТЕХНИЧЕСКОГО ВОДОСНАБЖЕНИЯ НА ПРИМЕРЕ АО "ОМСКИЙ КАУЧУК"

Since reducing energy consumption is a priority for an enterprise, economic effi ciency in general is directly related to the use of pumping equipment. The demand for electricity for pumping equipment will depend on various factors: the operating modes of pumping stations and installations, the equipment used measures to reduce the cost of electricity consumed, etc. The current practice indicates extremely inefficient operation of pumping equipment. Currently, a large number of pumping stations of water supply and sanitation systems operate in an uneconomical mode. Very often, this is due to incorrect selection of pumping equipment, outdated pumping equipment, the operation of pumps in non- calculation mode. In addition, pumping equipment has been installed in many industries since the establishment of production. Such equipment is morally and technically outdated. Now,technological progress allows us to use more efficient equipment and materials that allow us to reduce energy consumption. The article presents an analysis of the energy consumption of a pumping station of technical water supply on the example of JSC «Omsk Kauchuk», a variant of modernization is proposed in order to reduce the consumption of electricity by pumping equipment. The need to modernize the pumping station of technical water supply is associated with a significant service life and high –energy consumption of pumping equipment. Two pump brands were selected and a comparative analysis was carried out. Based on calculations of energy consumption and technological characteristics, the most profitable and optimal version of the D6300-80-2b pump was chosen, since the pump performance is greater and the power consumption is less than that of the JETEX DS600-750 pump, as well as reducing the wear rate of operating elements, improving the pump’s suction capacity

РЕАЛІЗАЦІЯ СОЦІАЛЬНО-ЕКОНОМІЧНИХ СТРАТЕГІЙ НА МАКРО- ТА МІКРОРІВНЯХ В УКРАЇНІ

The relevance of the presented article lies in the fact that modern trends in economic development are based on the further growth of the role of market relations, an increase in the scale and acceleration of the pace of technological reconstruction, as well as on an increase in personnel productivity. Along with this, in the production of goods, the problems of reducing energy intensity, rational use of raw materials, reducing labor intensity and preserving the environment are becoming more important. In such conditions, in our opinion, the value of human capital and high quality labor resources increases significantly. That is why today more and more businessmen, managers, representatives of the scientific and expert community are paying attention to the use of innovative HR technologies as a leading means of achieving high business results. The article analyzes the conditions for the formation of a motivational basis for the implementation of socio-economic strategies of business entities, both at the macro level - in the industry of Ukraine, its leading components (in the processing industry, supply of electricity, gas), and at the macro level - using the example of JSC “Poltavaoblenergo”. The relationship between the dynamics of economic performance indicators, the volume of products sold in industry for 2014 - 2019 had been investigated. In particular, the size of salary funds for full-time employees. Effective tools for the use of basic, additional wages and incentive, as well as compensation payments are proposed to enhance their influence on the final results of the production process. The study used a number of modern research methods, namely: analysis and synthesis - to assess the state and components of industry development; an integrated method - to determine the indicators of the formation of wage funds in industry in general and its leading components, in particular; statistical analysis - to study the general performance of certain entities; graphical - for a visual presentation of the analysis results and suggestions; dialectical - for generalization and formulation of conclusions. The hypothesis of the study is that the existing dynamics of the volume of industrial products sold and the size of wage funds allow creating an effective motivational mechanism to increase staff productivity. At the same time, the average salary is unreasonably low. The consequences of such actions significantly hamper the development of the industry and create the basis for an increase in the outflow of labor from the national economy.

Управління за цінностями як головний елемент створення корпоративної культури підприємства

The article is aimed at examining the peculiarities of development and implementation of values management as the main component of the corporate culture of enterprise in modern conditions of competition in both the world and the domestic markets. The article analyzes the concept of value, also the ideology and civilizational world-view related to the values. An analysis of the concept of corporate culture is made, as well as the basic principles of culture of organizations and enterprises are highlighted. Management levels at enterprises are considered. The main characteristics of values management and corporate culture are highlighted. Bright examples of creating effective, outstanding corporate cultures are given (Zappos and Semco companies). The algorithm for development and implementation of the value system at the enterprise is also provided. Building up a corporate culture and implementing the core corporate values are substantiated on the example of JSC «Kharkivske instrumentalne pidpryiemstvo». To improve the corporate culture, based on the experience of the best world and Ukrainian enterprises, it is proposed to characterize the ideal look of the future enterprise; outline the mission (purpose of the enterprise); decide on the following: values (ideals, convictions, important things, values of the enterprise’s staff); rules, norms of conduct of employees of the enterprise; management manner and personnel policy; rules, traditions, procedures and the order adopted at the enterprise or organization; heroes, myths and history of the enterprise; socio-psychological climate in the team; interaction between employees of the same and different departments; corporate symbols in the form of external paraphernalia.

Digital Technologies and QMS of Industrial Enterprise: Focus on Efficiency

The relevance of the problem is due to the fact that currently no aspect of the functioning and development of society can be imagined without the use of digital technologies. And if at first they were identified and associated with the use of communications, then as they developed, the scope of their application expanded due to significant competitive advantages of both the private and global order: leveling of interstate and territorial borders in the transmission, dissemination and receipt of information, including large volumes, adaptation of best practices, the possibility of faster adoption and implementation of management and technical and technological decisions. Digital technologies have become an integral part of the modern economic formation: in the household sphere, the education and health system, transport and other spheres of human life. This ultimately contributed to the natural process of diffusion of digital technologies, production systems and business in general, i.e. the so-called “digitalization of industry”. It is important to note that the successful operation of the enterprise, regardless of the level of progressiveness of the industrial technologies used by it, should be ensured by the production of products or services that meet certain market needs, approved standards and specifications and, finally, the requirements of the current legislation. At the same time, the quality of products and services that meet the needs of consumers cannot be ensured through the one-off events’ introduction. It must be a systematic approach to quality management that covers all aspects and stages of the full life cycle of a product or service. This involves the development and implementation of quality management systems at the enterprises. Therefore, digital technologies in the QMS should be considered as an important tool for analysis, control and quality assurance of the final product and, accordingly, the competitiveness of the economic entity. The purpose of the article is to develop an economic and mathematical model for obtaining a regression dependence between the amount of revenue from sales and the factors of its formation. The leading method of research was the method of correlation and regression analysis. The main results of the article: the main factors of QMS and digitalization that affect the income of the enterprise through the quality of its products are identified; the dependence of the influence of various factors on revenue is determined, as well as the factors themselves characteristic of the enterprises of the automotive components industry on the example of JSC «Togliatti plant of automotive units». The materials of the article can be useful for any economic entities engaged into the production of goods, as well as focused on achieving high indicators of its quality through the introduction of digital technologies in the manufacturing process and QMS. The obtained results allow us to assess the profitability of the digitalization of production processes by taking into account the influence of factors of direct (on the amount of sales volume) and indirect (on the amount of costs for quality assurance) impact.

THE FEATURES OF EFFECTIVENESS SUBSTANTIATION FOR CONSTRUCTION OF RIVER PIERS OF ENTERPRISES

The relevance of the article arises from the need to increase the role of inland water transport in the general transport system by adequately effectiveness substantiation of different kinds of transport and switching cargo transportation to river transport. The aim is to substantiate the effectiveness of the piers construction owned by enterprises to overload goods. The article gives a methodology for determining the sources of cost savings for cargo owners when attracting goods to river transport along the entire logistics chain, including taking into account the forced construction of their own terminals by enterprises due to the observed location change or the complete absence of public ports. The information of the methodology testing results on the example of JSC «Vyksa Metallurgical Plant» is given.

УПРАВЛІННЯ ПЕРСОНАЛОМ БАНКУ ЯК ЗАСІБ ПОПЕРЕДЖЕННЯ ВНУТРІШНІХ ЗАГРОЗ

Досліджено особливості управління персоналом у контексті попередження внутрішніх загроз банку. Для більшого розуміння здійснено розгляд ключових понять, що стосуються цієї теми, а саме таких понять, як «кадрові ризики» і «кадрова безпека». На прикладі АТ «Укрексімбанк» доведено, що розробка рекомендацій щодо вдосконалення системи управління персоналом будь-якого підприємства повинна спиратись на аналіз його зовнішнього і внутрішнього середовища, аналіз поточного стану системи управління людськими ресурсами. Попри високу продуманість наявної системи управління персоналом банку, визначено, що в ній залишаються проблемні аспекти, які потребують доопрацювання. Ключовими з них є плинність кадрів і посередній рівень лояльності працівників до підприємства, що, у свою чергу, становлять загрозу для банківської установи. Зроблено висновок, що кадрова безпекаповинна бути направлена, з одного боку, на зменшення загроз від персоналу, а з другого — на стимулювання його до ефективної трудової діяльності.

Assessing the effectiveness of dividend policy on the example of a joint-stock company

The article deals with the concept of dividend policy and the basic theories of dividend policy that have developed during the existence of joint-stock companies as an organizational and legal form. The main types of dividend policy are also defined. Despite the broad theoretical basis, in the conditions of Russian business dividend policy is not considered as an effective tool in the management of the capital of the organization. In practice, when choosing a dividend policy, insufficient attention is paid to its features disclosed in dividend policy studies. In this regard, the need to develop a unified approach to assessing the effectiveness of the dividend policy of commercial organizations is identified. In this regard, a methodology for assessing the effectiveness of the dividend policy of the organization, which includes three stages, is proposed. At the first stage, the type of dividend policy is determined. At the second stage, the effectiveness of the dividend policy of the organization is evaluated, the results of which reveal its shortcomings, a decision is made on the need to adjust the dividend policy. At the third stage, the optimal amount of dividend payments is determined. The methodology was tested on the example of JSC «Kubanenergo». Based on the results of the evaluation, it was proposed to change the type of dividend policy taking into account the interests of the organization and shareholders.

Реінжиніринг бізнес-процесів як сучасний метод управління стратегічними змінами на підприємстві

In the conditions of post-crisis functioning, the enterprises come up against the task of ensuring the sustainability of development, which is possible due to the formation of an effective mechanism for managing changes at the enterprise. Reengineering is a complex of means, measures, methods, including appropriate information technologies designed to dramatically improve the main indicators of the enterprise's activity. The introduction of the reengineering of business processes as an innovative method of strategic change management is undoubtedly relevant in the conditions of the activity of domestic enterprises in unsteady market conditions.The main method of solving the problem is the introduction of effective measures to manage strategic changes to obtain a positive economic and social effect from the redesign of business processes on the example of JSC "AutoKrAZ". The purpose of the work is to research the reengineering of business processes as a modern method of strategic change management, which will ensure a qualitatively new level of performance indicators of the enterprise in the post-crisis period of its functioning. The scientific article developed a mechanism for managing adaptive changes. The algorithm of reengineering of the enterprise is proposed. The advantages of the use of reengineering tools and means of their implementation are formulated. The organizational and economic mechanism of reengineering of business processes of production enterprises was implemented. The model of business processes of the highest level for the conditions of functioning of JSC "AutoKrAZ" is considered.The methodological basis of scientific research is a modern method of scientific research, among them: logical, dialectical, method of generalization, complex and systemic approaches – for improvement of conceptual apparatus of research; economic and statistical analysis – to determine the analysis of the current state of industrial enterprises; methods of comparison, analysis, synthesis – for the analysis of peculiarities of experience in the implementation of reengineering in advanced organizations; methods of a comprehensive approach – to justify the provisions of domestic reform of economic and legal mechanisms of work of production enterprises. The introduction of structural changes is proposed regarding to simplification of hierarchy, decentralization of management, use of adaptive structures, improvement of vertical and horizontal coordination of activity, the formation of a new team of experts in change management, implementation of measures to overcome the crisis and ensure development, support rationalization, inventiveness, energy saving. SWOT-analysis of the business processes of the production sector of automotive-building enterprise was introduced on the example of JSC "AutoKrAZ" and its competitors.

Improving the Efficiency of a Mining Enterprise by Coordinating Production Processes

To improve the efficiency of the mining industry, it is necessary to coordinate all production processes, which allows reducing unproductive downtime of mining and transport equipment, increasing their productivity, and reducing the cost of operations at all stages of the production cycle. To achieve this result, the article uses a systematic approach to consider the features of planning the work of all departments of the coal mine, starting with drilling and blasting operations on the sites and ending with the shipment of finished products to consumers. Based on the example of JSC “Chernigovets” in the Kemerovo region, the article considers a two-level model for planning the work of all divisions of the enterprise for a month, taking into account the dynamics of resource use of production and transport sections. Taking into account the uneven performance of production operations and the wide variety of mining equipment used at the stages of preparation, excavation, excavation, transportation, processing and shipment of finished products to external rail transport, it is possible to use a hierarchical two-level system with aggregation of processes at the first level and their detail at the second level. Using the dynamic programming method allowed us to solve the problem of planning the activities of all divisions of the enterprise at the first level and identify the boundaries of changes in the planned indicators at the second level, which do not worsen the results achieved at the first level. The proposed method of planning the operation of the mine will allow you to quickly track the achieved indicators, compare them with the planned ones and, if necessary, adjust the work of the enterprise’s divisions in real time to achieve the best performance indicators of the coal mine as a whole.