External Environment Of Enterprise Research Articles

Branding in the context of innovative development and sustainable marketing

The article focuses on the aspects of branding in the context of the influence of modern trends in innovation processes and sustainable development goals. The modern transformations of innovation processes under the influence of "closed" (traditional approach) and "open" (new approach) strategies for generating new products and the corresponding process of their branding are studied. The author pays attention to environmental branding as a new and effective method of market positioning through the positioning of the environmental properties of a product, which reduces (softens) the negative impact of production and operation on the environment by promoting products that meet environmental standards. It is established that modern approaches to branding require a comprehensive approach to brand formation as a mental construct and as a social "contract". Today, the effect of marketing brain print ("brain print") is gaining more and more recognition, which requires a focus on branding strategies on the profound sociological, psychological, and cultural impact on the consumer. It has been established that its implementation today is successfully realized thanks to artificial intelligence. Also, its popularization is noted in sustainable marketing approaches, especially as a driving force of modern culture in terms of brand involvement in the target audience of supporters of climate and environmental issues of modern economic development. It is established that the task of emphasizing the environmental properties of products and their corresponding competitive positioning is currently solved by a fundamentally new type of branding called "environmental branding" (eco-branding), which is an activity aimed at creating and introducing an environmentally friendly brand to the market with the help of marketing tools, managing the technology of promotion and advertising support of the brand with an emphasis on the environmental qualities of the product, the basis of which is the formation of a favorable image of the advertised product among consumers. Therefore, the paper describes the aspects of branding related to the process of generating open innovations as the circulation of targeted knowledge flows in the internal and external environment of enterprises, which, on the one hand, allows for more effective socialization of the concept of innovative products and, at the same time, a priori increases the potential level of positive brand perception. At the same time, it is shown (proved) that the increase in the efficiency of economic processes under the influence of consumer activation by such branding is explained by the interaction of triangulation of three determinants: innovation, environmental friendliness, and socialization. It is concluded that a modern innovative environmental brand in the above-mentioned modern conditions is also a conductor of sustainable innovations since, firstly, it popularizes the principles of creating sustainable products through the power of the brand; secondly, the brand ensures that the diffusion and perception of sustainable innovations by consumers is enhanced; thirdly, it ensures the strategic development of the enterprise's mission in new iterations of the future economy and consolidates the company's image as a leading and responsible company. Keywords: innovative development, sustainable marketing, brand, branding, marketing brainprint, brand management

The Role of Digitalization in the Development of Marketing and its Impact on the Organizational Structure of Enterprises

Rapid technological change, constant development of digital tools and the proliferation of internet technologies have transformed marketing strategies and the way we interact with customers. In this context, understanding and exploiting the opportunities offered by digitalisation is becoming a critical element of success for businesses in any industry. Therefore, the study of the impact of digital technologies on marketing strategies and internal organisational structure is becoming an important issue in the context of modern business. Purpose: This study is aimed to analyze the role of digitalisation in the development of marketing and its impact on the organisational structure of enterprises. Design / Methodology / Approach: The research methods used are system analysis, synthesis, comparative analysis, grouping, abstraction and generalisation. Findings: The article deals with the impact of digitalisation on the development of the enterprise’s marketing strategy. The essence of the concepts of “digitalisation”, “Internet marketing”, “digital marketing” has been clarified. The most popular and effective marketing tools that can be used by industrial enterprises in the formation of their marketing strategy, taking into account the processes of digitalisation, are offered. Data on the significant impact of digitalisation on business operations in the context of forming a properly selected marketing policy of enterprise in order to promote the company’s competitiveness and increase its income are provided. It is found that digitalisation changes the internal and external environment of enterprises, affects the organisational structure of enterprises. Originality / Value: It is proved that digitalisation has a significant impact on the functioning of an enterprise and influences various changes in the internal structure depending on the level of its implementation. Practical Meaning: Research in the field of marketing on the use of various digital tools in business is an object of interest to scientists who analyse the positive or negative impact of digitalisation on marketing and the activities of enterprises in various fields. Further Research: The role of SMART technology in setting fundraising goals.

A Study of the Economic and Social Effects and Countermeasures of Guizhou Tobacco Business Artisan Workshops

Currently, the Chinese tobacco industry is facing many problems and challenges, such as the gradual loss of competitive advantage and rapid changes in the internal and external environment of enterprises, as well as a shortage of professional talents. Starting from the crucial link between tobacco cultivation and manufacturing, this article explores and analyzes the specific operational effectiveness of the tobacco leaf craftsman studios, using the examples of the Song Guanglong Tobacco Leaf Plant Protection Craftsman Studio and the Chen Yonghua Tobacco Leaf Blending Craftsman Studio in Guizhou Province. Taking into account both economic and social benefits, the article proposes corresponding measures and suggestions.

MANAGEMENT OF THE DEVERLOMENT OF SPORTS ORGANIZATIONS ON THE BASE OF COGNITIVE MODELING

The article defines the relationship between organizational changes and organizational development of enterprises that affect the formation of the decision-making system. The factors of the cognitive model of managing the organizational development of sports organizations and enterprises are considered, and the impact on the formation of the management system of organizational development based on cognitive modeling is studied. In today's turbulent times, every organization, including sports enterprises, seeks not only to survive but also to gain competitive advantages in order to maximize profits. One of the ways to overcome chaotic turbulent organizational changes in sports organizations and enterprises of various ownership and management forms is to identify the factors that affect this process. The application of various methods and tools in this area allows us to solve this pressing issue. The complexity of analyzing the processes of managing the organizational development of sports organizations with the diversity of activity sectors that are carried out and the establishment of relationships makes it impossible to isolate and thoroughly study individual phenomena. We believe that changes in sports organizations should be exclusively gradual and evolutionary. Especially the possibility of determining management decisions regarding the management of organizational development of such enterprises and organizations, taking into account the main processes that occur both in the internal and external environment of enterprises. It has been shown that the proposed approach to modeling the relationship between organizational changes and organizational development of enterprises and organizations allows a more effective management of the process of organizational development, taking into account the influence of various factors on decision-making. The practical implementation of the proposed approach will allow solving the problem of management of organizational development of sports organizations and enterprises of different forms of ownership and management.

Digital business transformation as an element of crisis management

The relevance of the problem of developing effective anti-crisis strategies in conditions of increasing uncertainty and unpredictability of internal and external environment of enterprises is substantiated. The necessity of formation of active anti-crisis strategy in connection with frequent crises in activity of entrepreneurial structures is studied. It has been established that the crisis on the one hand is a destructive process that threatens the stable existence of entrepreneurial structures, and on the other it is constructive - since it forms the prerequisites for their transition to a qualitatively different level of development. It is proposed to use the tools of digital business transformation as an element of crisis management. The possibilities of applying digital business transformation in different business areas have been investigated. The following areas of digital business transformation are defined: business functions, business processes, business models, business assets, business culture, business ecosystem. It has been determined that digital technologies allow to obtain significant advantages for small and medium-sized businesses, among which it should be noted: improving business operations, stimulating innovation and ensuring the growth of enterprises, changing existing and developing new business models, expanding marketing opportunities. It is substantiated that digital transformation is simultaneously aimed at improving existing business processes and creating competitive advantages by changing and creating new business processes within the enterprise.

Research on the Construction of Manufacturing Industry Chain Ecosystem—A Case Study of Tianjin Manufacturing Industry

This study takes Tianjin as an example to analyze how to build the manufacturing industry chain ecosystem. Based on the ecosystem theory, the related literature of manufacturing industry chain and value chain, and combined with various action plans for the development of manufacturing industry in Tianjin, the structure chart and construction roadmap of industrial chain ecosystem were drawn. Based on the input–output data of 42 sectors in Tianjin, this study calculated and analyzed the changes in embedment degree of various manufacturing industries in Global Value Chain (GVC) and National Value Chain (NVC) in Tianjin from 2010 to 2017. It is found that the industrial chain ecosystem is mainly composed of four elements: the enterprises on the industrial chain, the information flowing among enterprises, the goods circulating among enterprises, and the external environment of enterprises. The connection of supply and demand chains, enterprise chains, space chains and value chains forms an industrial chain, and the value chain is a crucial relationship chain in the connection mechanism. In addition, 2015 is a turning point for Tianjin manufacturing industry to embed in GVC and NVC, mainly due to the industrial economic adjustment in Tianjin, the global economic turmoil, and the establishment of the manufacturing industrial park. In terms of R&D intensity, high and medium high-tech manufacturing industries tend to be embedded in GVC, but are easily affected by enterprises and environmental factors. However, low and medium low-tech manufacturing industries still have ample space to integrate into GVC, information and products are important factors to determine the upgrading of its industrial chain. Therefore, in order to better construct the industrial chain ecosystem of manufacturing industry and enhance the industrial competitiveness of Tianjin’s manufacturing industry, it is necessary to give priority to the development of high-tech manufacturing industry, expand the international openness of low-tech manufacturing industry, support regional advantageous industries, and carry out dynamic regulation of industrial ecology.

Does resident leverage volatility affect corporate profitability?: An empirical study from Chinese A‐share listed companies

AbstractThe increase in resident leverage is expected to promote the growth of retail consumption, thereby creating favorable macro conditions for companies to reduce leverage and destock. However, the increase in resident leverage in China has been accompanied by a continuous decline in the growth of retail consumption, which has a negative impact on the external environment of enterprises. The unbalanced panel data of 2218 nonfinancial listed companies in China from 2010 to 2018 were used to investigate the relationship and mechanism between resident leverage and corporate profitability. The empirical results show that the increase in resident leverage has a negative impact on the profitability of Chinese companies. In addition to the direct impact, resident leverage has a transmission mechanism that affects corporate profitability through debt level, degree of financialization, and degree of zombification. In order to avoid the heterogeneity of research results caused by differences in corporate characteristics, the heterogeneity test was conducted by distinguishing the nature of enterprise ownership, innovation input, and financing constraints. The test of the heterogeneity of enterprise ownership shows that residents' increased leverage has a greater restraint on the profitability of state‐owned enterprises than private enterprises. The test of the heterogeneity of enterprise innovation investment shows that residents' increasing leverage reduces the profitability of high‐innovation enterprises more strongly than low‐innovation enterprises. The heterogeneity test of financing constraints shows that residents' increasing leverage has a more obvious effect on reducing the profitability of companies with high financing constraints than with low financing constraints.

Changes in the structure of the CSR strategy of companies in the context of Russia’s military invasion of Ukraine in 2022

Purpose of paper: This is a presentation of basic changes in the approach to the Corporate Social Responsibility (CSR) strategy of Ukrainian and Polish companies in the context of Russia’s military invasion of Ukraine, and their impact on business efficiency. This study was conducted to determine how businesses have changed CSR strategies based on the assistance provided. Design/approach: The paper is consisted with 3 parts. The first is about a theoretical context of CSR in Ukraine and Poland – as a short view of literature and practices related to topic, in the time of begging of War. The second part includes findings on research sample – questionnaire research among Ukrainian companies and their practices with CSR during the begging the War. The last part is an attempt of conceptualization own proposal of operationalization of CSR strategy in a time of war called Emergency Reflection Algorithm. Practical implications: The development of corporate social responsibility is one of the ways of strategic business development in achieving strategic goals, strengthening competitive positions in the market, building partnerships, establishing stable relationships between all elements of the internal and external environment of enterprises. Social implications: With the beginning of Russia's military invasion of Ukraine, there is an active participation of business in addressing the vital needs of civilians, military support, for Ukrainian citizens. Enterprises spend insane resources in material and financial terms in turbulent times of war. In general, understanding they bring emergency impact into a social surviving. The main subject of the research was the assessment of CSR practices in the face of a huge change, which was Russia's aggression against Ukraine. Findings: Half of the surveyed enterprises changed the strategic goals of CSR. In general, the primary goals are “Income” and “Use of material and financial resources: hire productivity of assets, better capital use, cost decrease”. The identified CSR strategy meets the criterion of measurability, and therefore all changes that are made to the current strategy or when formulating a new strategy must be adjusted to the strategic goals of CSR. Surveyed enterprises changed their strategic goals, while the rate of change in the strategic indicators of the positive contribution of CSR. This result demonstrates the need for changes in the enterprise management system. Originality/value: There was proposed the Business Model Canvas as tool to help forming/ adapting a CSR strategy. Keywords: CSR, Ukraine enterprises, war in Ukraine, sustainability management. Category of the paper: research paper, conceptual paper.

Аналіз ресурсних та інвестиційно-інноваційних факторів розвитку галузевих структур

The article is aimed at solving the actual problem of studying the factors of internal and external environment of functioning of sectoral structures. The authors analyzed an aggregate of various indicators for assessing the factors of development of sectoral structures using methods of multivariate statistical analysis. The completeness of the theoretical description of objects and objectivity of conclusions during the study of the problem of factor analysis of functioning of the mechanism of management of sectoral structures has been achieved. The problem of analysis of resource and investment-innovation factors of development of sectoral structures using factor analysis is examined. It is proposed to quantify the efficiency of functioning of the mechanism of enterprise management to use indicators of assessment of resource and investment-innovation potentials, which should be considered as indicators of outputs of the production system, transformed and obtained as a result of the influence of the management mechanism. The analysis was carried out in two directions: resource and investment-innovation. A large number of indicators characterizing the state of the internal and external environment of enterprises were processed, and using the methods of factor analysis, they were replaced with a certain set of uncorrelated parameters, which allowed to reduce the dimension of the studied totality of data. The state of resource and investment-innovation potentials of enterprises was considered as a result of the influence of the management mechanism, taking into account industry affiliation, that is, separately for enterprises of mechanical engineering, light or food industries. As result of the analysis, the following general factors were formed for light industry enterprises: economic direction of capital use; efficiency of use of the labor and material resources; efficiency of use of the equity and borrowed capital; efficiency of use of the borrowed funds. For food industry enterprises, the following factors are formed: the economic direction of capital use; efficiency of the financial and production activities; the ability of the management mechanism to provide a stable amount of profit; efficiency of use of fixed assets. Within the terms of investment and innovation direction for mechanical engineering and light industry enterprises, the most important factor is that which can be interpreted as the efficiency of research activities, the less important factor – the direction of using own investments for innovation; of the smallest importance is the direction of using investment resources for the production of innovative products.

Research on the optimization of performance evaluation system of listed companies under the new development pattern

With the formation of a new development pattern, the process of economic glocalization is accelerating and market competition is intensifying. The internal and external environment of enterprises is undergoing tremendous changes. How to reduce operating costs, reduce operating risks and maximize business returns is a problem that plagues enterprises and needs to be addressed urgently. As a typical representative of the enterprise industry, listed companies have a good guiding role in the development of enterprises in the industry. Based on this, this study focuses on the construction of the performance evaluation system of listed companies in the context of the new development pattern. By analyzing the research history and current situation of the construction of the performance evaluation system of listed companies, and then deducing the corresponding optimization path, it aims to provide some feasible guidance suggestions for the construction of the performance evaluation system of listed companies.

Genesis of the Concept and Process of Strategizing at Enterprises

The aim of the article is to summarize theoretical proposals on the definition of the concept of strategizing, to study its genesis and the need to use it in the complex modern conditions of life of enterprises, to clarify the components and stages of the strategizing process and their features, to determine the purpose of strategizing in the conditions of the experience economy as the most progressive model of economic relations, which ensures the growth of added value and profit of enterprises. The object of the research is a complex socioeconomic phenomenon of strategizing and the process of its implementation; the subject is theoretical provisions, conceptions, methodology of enterprise strategizing and their application in the conditions of the experience economy. The following main methods were used in the research process: system approach, method of structural-logical analysis, theoretical generalization, scientific abstraction, concretization and comparative analysis, historical and logical analysis, process approach, theoretical generalization. The article presents the modern features of the internal environment and the external environment of enterprises, which determine the development of the concept of strategizing and the process of its implementation. The main stages of development of strategic management of enterprises with identification of strategizing have been proposed. In chronological order, the definition of the concept of strategizing and its stages and components from its origin to the present (2023) in the scientific works of foreign and domestic scholars is examined and systematized, taking into account the latest trends in changes in economic relations and the feasibility of using in the model of the experience economy. On the basis of generalization of the proposals of scholars and the existing economic realities, an understanding of the concept of strategizing enterprises as the main way of strategic thinking about the future of enterprise is proposed, the main components and stages of the process of its course include the definition of the mission, vision, goals of the enterprise’s life, analysis of factors of the internal and external environment in accordance with the set goals, determination of the strategic instruments (system of strategies) of the enterprise’s life, substantiation of criteria for the selection of strategies, which in the conditions of the experience economy are aimed at highlighting the attractiveness of the enterprise, the strength and value of its brand and the level of reputation, making decisions on the final composition of the set of strategies, forecasting the trajectories of the enterprise in accordance with the adopted strategies and taking into account possible scenarios of the course of events, the implementation of organizational and communication foresightings, the implementation of adopted strategies in accordance with the approved strategic plan of the enterprise.

Model for preventing bankruptcy of Ukrainian enterprises in force majeure circumstances

Given rapid changes in global financial and economic processes caused by rapid transformations in the institutional environment and the onset of force majeure circumstances, there is a need to develop new approaches to assessing the level of bankruptcy. Most models that estimate the probability of enterprise bankruptcy are based on internal information, while external information is used to a limited extent. The growing threat of force majeure requires using not only the existing discrete models but also those that consider the external environment of enterprises when assessing the probability of bankruptcy. The purpose of this study is to develop a model for preventingbankruptcy of Ukrainian enterprises in force majeure conditions based on the use of artificial intelligence methods ‒ the theory of fuzzy logic– which allows for a comprehensive assessment of bankruptcy prevention. The paper uses analytical data from the World Bank. The model consists of interrelated groups of factors: organizational, informational and legal, and economic. As a result, a comprehensive indicator of prevention of corporate bankruptcies (D) was calculated on a neurolinguistic scale from 0 to 10; the indicator was estimated for Ukraine (5.644) and Romania (4.520) (as countries close in terms of economic and geopolitical development). The simulation results show that the level of prevention of enterprises’ bankruptcy in Ukraine falls into the average interval.

Performance prediction and optimization for healthcare enterprises in the context of the COVID-19 pandemic: an intelligent DEA-SVM model.

The coronavirus disease (COVID-19) pandemic has caused significant changes in the external environment of enterprises, resulting in tremendous negative impacts. Accordingly, the irregular fluctuation of business data poses a critical challenge to traditional approaches. Therefore, to combat the effects of the COVID-19 pandemic, an effective model is required to proactively predict an enterprise’s performance and simultaneously generate scientific performance optimization solutions. Consequently, at the intersection of artificial intelligence algorithms, operations research, and management science, an intelligent DEA-SVM model, which has a theoretical contribution, is developed in this study. The capabilities of this model are verified through sufficient numerical experiments. On the one hand, this model outperforms traditional algorithms in prediction accuracy. On the other hand, effective performance optimization solutions for low-performance enterprises are obtained from the input–output perspective. Moreover, the application value of this model is reflected in its successful implementation in the healthcare industry. Thus, it is a user-friendly tool for realizing the stable operation of enterprises in the context of the COVID-19 pandemic.

THE ROLE OF STRATEGIC PLANNING IN EFFECTIVE MANAGEMENT OF DOMESTIC ENTERPRISES

The article analyzes the modern economy and management of enterprises that are negatively affected by new factors associated with a full-scale war on the territory of Ukraine. In such conditions, enterprises more than ever need to apply the most modern mechanisms of strategic management, short-term and long-term planning, use methods of economic analysis and economic-mathematical modeling, and possess the methodological foundations of strategy development. The article indicates the main directions of strategic planning for effective management of domestic enterprises. The problem of the formation and application of strategic planning, which is given considerable attention due to a number of important influencing factors, is studied. The strategy of each individual enterprise is formed under the influence of the constantly changing internal and external environment. Therefore, prompt response is extremely important. First of all, this is relevant for our country with a developing economy. It was noted that the external environment of enterprises is rapidly changing, especially in the modern conditions of the domestic economy. Such trends are caused by great competition on the market, saturation of consumer demand, constant changes in consumer expectations, individualization of the domestic market, etc. These changes in demand require new systems of planning and strategic management of enterprises. It has been studied that choosing the most promising strategy for a particular enterprise is one of the most important tasks for management. The choice of "strategy as a result" determines the justification of the goal and strategic orientations of the enterprise. Most often, the strategy is compared with a favorable position on the markets, competitiveness and expansion of product sales channels. According to a broader definition, the company's strategy is "a peculiar look at the internal and external environment and an attempt to find ways of effective adaptation to external, uncontrollable factors by the company by making the necessary changes in the elements and their combinations of the internal environment." Two main concepts of enterprise strategy are substantiated - philosophical and organizational and managerial. Philosophical strategy involves outlining the overall goal of the enterprise. The organizational and management strategy of the enterprise is focused on promising activities with strengthening of the competitive position on the market, increasing profitability and increasing the efficiency of operations. Literary sources call such a strategy "competitive strategy" and consider it as a way to achieve the goals of the enterprise, which it defines for itself. It is worth noting that outlining a specific planning strategy at an enterprise is an understanding of the general trend that determines prospective development, success of operations and achievement of competitive advantages in the market.

EVALUATION OF KNOWLEDGE SHARING PROCESS IN AN ENTERPRISE – RESULTS OF EMPIRICAL STUDIES

Knowledge sharing is one aspect of the broader concept that is knowledge management. The issue of evaluating knowledge sharing is important because both the sender and the recipient of knowledge calculate whether it is profitable for them to participate in the knowledge sharing process in an organization, taking into account their own benefits they may derive from such an activity, and the costs they have to bear. The purpose of this paper is to present the practices used in knowledge sharing processes and to identify the measures used to assess knowledge sharing in enterprises providing IT services. The results of the empirical studies in general and with the devision into small, medium and large enterprises indicate the importance of directions and challenges in managing knowledge sharing. The theoretical considerations and analysis of empirical data develop previous research in the field of knowledge sharing management in line with the changes taking place in the internal and external environment of enterprises and provide directions for further research in this area.

Enterprise Management Decision and Financial Management Based on Dynamic Cost Volume Profit Model

Under the background of today’s times, the internal and external environment of enterprises is complex and changeable. It is of great significance for the survival and development of enterprises to continuously reduce the business risks and improve the economic benefits of enterprises by adopting scientific decision-making methods. CVP (cost volume profit) analysis is a model established by sorting out variables related to business decisions in enterprise production through mathematical modeling. Based on the interpretation of cost behavior by multiple cost drivers, this paper establishes a dynamic CVP model of traditional CVP analysis, breaks through the limitations of original assumptions, and improves the application value of CVP analysis in practice. The model is applied to the business decision-making and financial management of a case enterprise, and the products with different characteristics of the enterprise are modeled and analyzed, so as to provide targeted improvement suggestions or strategies for the enterprise’s product production decision-making. The research shows that the dynamic CVP model can be used to formulate the financial management strategy to optimize the profits of enterprises, and it can achieve stable profits and development in the market competition.

Развитие инструментария оценки процесса реализации программ диверсификации производства продукции на предприятиях оборонно-промышленного комплекса

The article presents the results of a study, the relevance of which is determined by the urgent need to increase the optimality of the process of diversification of production in the branches of the military-industrial complex. The subject of the study is the tools for assessing the process of implementing sectoral programs of this diversification in the conditions of uncertainty of the external environment of enterprises and incompleteness of initial data during the anti-Russian hybrid war. The subject of the study is the tools for assessing the process of implementing sectoral programs of this diversification in the conditions of uncertainty of the external environment of enterprises and incompleteness of initial data during the anti-Russian hybrid war. Expert and economic-mathematical methods were used in their development. The application of the proposed models in practice helps to optimize the diversification of production at enterprises of the branches of the military-industrial complex.

Features of building hybrid simulation models in Actor Pilgrim

In recent years, simulation has been actively used to study socio-economic processes in order to test various management decisions (for analyzing risks, projects, regional processes, logistics, etc.). Today, three simulation systems (Actor Pilgrim, AnyLogic, GPSS World), each of which has its own areas of application, are the most widespread in Russia. So, the system Actor Pilgrim is most suitable for modeling socio- economic processes. The first version of this system was developed by a group led by Professor Alexander Anatolyevich Yemelyanov more than 35 years ago to solve experimental problems in the direction of "Flexible automated production". It was based on a new modeling paradigm, which was built on the actor-network theory. The transition to solving new problems, primarily in the economics, led to the need for its further system development through the implementation of temporal, financial and spatial dynamics. Currently, the system development is carried out through the construction of hybrid simulation models, which is associated with the introduction of various analysis methods. So, when modeling actual technical and economic processes (for example, import substitution of high- tech products), it is proposed to use artificial intelligence methods that allow you to get informed decisions in conditions of information uncertainty. Models that include fuzzy logic methods and swarm algorithms (in particular, bacterial optimization) have shown good results. For example, fuzzy logic methods have been used to assign "fair" priorities to option projects through a detailed analysis of the factors of the internal and external environment of enterprises that will implement them. Bacterial optimization algorithms have been used to search for "promising" areas for the implementation of the projects of import substitution of high-tech products. These swarm algorithms are distinguished by the ability to simultaneously study favorable and negative factors, i. e. allow taking into account various risk situations. The modern version of Actor Pilgrim is intended for systems analysts, economists-mathematicians and other professionals who are familiar with programming, but are not professional programmers.

A Management Accounting Change Programme: Activity-Based Costing

At present, the global market economy is in the stage of rapid development, and the competition among enterprises is becoming much fiercer. The operation and management of enterprises need to adapt to the changes in the market, which requires enterprises to constantly explore external markets, strengthen management, reduce product costs, and improve core competitiveness. The change of management accounting is a kind of conscious and spontaneous behavior to adapt to the change of internal and external environment of enterprises. The aim of this article is to critically discuss the construction and change of management accounting and control system and its influence with activity-based costing (ABC), an advanced cost management accounting change scheme. This paper first studies the origin and development of activity-based costing from a global perspective, and then focuses on the significance of the implementation of activity-based costing and its impact on the management accounting and control system, and finally, the problems of activity-based costing are discussed.

Формування стратегічних орієнтирів забезпечення економічної безпеки підприємства як засобу підвищення конкурентоспроможності

The purpose of the study is to form strategic guidelines that will serve as the basis for maintaining the economic security of the enterprise in order to increase its competitiveness. The relation between the concepts of «economic security» and «competitiveness» is considered and summarized. It is substantiated that competitiveness are in close connection with economic security: an improve in economic security leads to increase in competitiveness. The views of researchers on the factors of the external and internal environment that affect the economic security of business entity are systematized. As result of the study, the views of various scholars were analyzed, identifying the factors that, according to the authors, have the greatest impact on the economic security of the enterprise. The importance of determining the factors is substantiated, because of their influence on the difficulties with the analysis and forecasting of activities, as well as the implementation of strategic management of the economic security of the enterprise. It is determined that efficient management in any field of activity can be carried out only under the condition of the formation of an integrated system of such management, designed to solve the main tasks. Therefore, a necessary condition for ensuring the viability of enterprises in a market economy is a successful set of strategic guidelines in the management of the economic security system, which prevents the destructive impact of changes in the factors of both the internal and the external environment of enterprise. The key strategic guidelines for building the system of economic security of enterprise are identified. The stages of development of diagnostics of the state of economic security of an economic entity are formed. Prospects for further research in this direction is to build a system of strategic management of economic security as a means of improving the competitiveness of the enterprise’s activities