Enterprise Management Decision Research Articles

Analysis on tax management and risk control of enterprise management decision

In today's complex and changeable business environment, enterprises are faced with many business decision-making problems. As an important part of enterprise management, tax plays a key role in enterprise management decision-making. Tax management involves tax planning, tax compliance and tax risk management of enterprises, which directly affects the operating results and profits of enterprises. At the same time, risk control is a factor that can not be ignored in business decision-making, and enterprises must make a balance between risk and return. Therefore, it is of great significance to study the relationship between tax management and risk control for improving the effect of enterprise management decision.

Analyzing the Effectiveness of Corporate Management Decision Making Using Information Entropy and Information Gain Ratio

Abstract The information industry has increasingly become the dominant modern economy, and the introduction of informationization into enterprise management has become one of the necessary means for enterprises in various countries to improve their competitiveness and enhance their vitality. This paper is dedicated to studying the impact of information entropy and information gain ratio on enterprise management decision-making, which further confirms the necessity of modern enterprise management to implement informationization. This paper defines the relationship between information entropy and information gain ratio in enterprise management and establishes a comprehensive evaluation model that matches the two. The objective of indicator assignment improvement is improved by using weight determination based on information entropy to solve the issue of weighting between different indicators of two layers. According to the advantage that the information gain ratio can reflect the information orientation, the expert’s primary viewpoint assignment in the traditional enterprise management decision-making is replaced by the ratio of the information gain ratio of the sorted neighboring indicators to obtain the weights of each evaluation indicator. Taking enterprise Y as the research object to carry out empirical analysis, the entropy weight value of “consistency with the planned target” is 0.8599, which is an essential factor affecting the enterprise management decision. It can fully reflect the information orientation of the data itself and the subjective will of the experts or decision makers, which not only overcomes the shortcomings of the existing assignment methods that cannot objectively reflect the information orientation of the number or the subjective will of the experts or decision makers but also avoids the drawbacks of the existing combination assignment methods that cannot reasonably allocate the combination coefficients.

The use of mobile applications in logistics of services

The article focuses on the importance of mobile applications in enterprises with a focus on logistics in the service sector. In the theoretical part, individual software applications in the field of occupational health and safety, fire protection, which are used in Slovakia and the Czech Republic are clearly described. The article contains a brief overview of the legislative regulations on the basis of which the obligations for management decisions in enterprises arise. A telephone survey was conducted in 110 micro, small and medium-sized enterprises between 2022 and 2023 in order to determine the use of software solutions in ensuring the fulfilment of obligations in the field of occupational safety and health and fire protection. To collect data, research questions were set and a questionnaire was developed, which included 6 merit questions, identification questions and a specific question aimed at finding out the prioritisation of the most preferred mobile application features in the study area. The questions were closed-ended, with options where the respondent could choose only one answer. SPSS for Windows version 21.0 was used for statistical analysis and processing of the collected data. We used methods of statistical description, analysed using relative abundance, arithmetic mean, standard deviation and median. At the level of statistical inference, we used chi-square goodness-of-fit tests to analyse categorical variables. We also used nonparametric tests, Friedman analysis of variance, 3D pie charts, and 3D group bar charts. We found that business representatives had a significantly higher preference for the functionality "record of initial and recurrent BOZP and PO training", followed by the second most preferred functionality "OSH inspections and fire prevention inspections". The research focused on logistics enterprises.

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

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

Influence of Environment Factors on Enterprise Management Decision and the Coping Strategies

Influence of Environment Factors on Enterprise Management Decision and the Coping Strategies

Analysis of tax management and risk control based on enterprise management decision in the new period

Analysis of tax management and risk control based on enterprise management decision in the new period

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.

MODEL FOR NETWORK SECURITY SERVICE PROVIDER SELECTION WITH PROBABILISTIC UNCERTAIN LINGUISTIC TODIM METHOD BASED ON PROSPECT THEORY

Choosing the optimal network security service provider (NSSP) is a very important part of enterprise management decision. And the choice of NSSP is a typical multiple attribute group decision making (MAGDM) issue. In order to provide a better decision method for MAGDM problems, this paper integrates the TODIM method and the probabilistic uncertainty linguistic term set (PULTS), so as to propose the probabilistic uncertain linguistic TODIM model based on the prospect theory (PT-PUL-TODIM). The model combines the advantages of the prospect theory and TODIM method. In the end, a case study concerning NSSP selection problem is given to demonstrate the merits of the developed methods.

RETRACTED ARTICLE: The evaluation method of the integration degree of legalization and scientization of voice technology in private enterprise management decision making

RETRACTED ARTICLE: The evaluation method of the integration degree of legalization and scientization of voice technology in private enterprise management decision making

An empirical study on artificial intelligence technology based on big data to assist enterprise management decision

With the continuous development of China's economy, the level of science and technology has been improved to a great extent. The advent of the era of Internet and cloud computing has brought a major change to China. However, with the advent of the era of big data, a bigger technological change is coming. The arrival of the era of big data has brought a certain impact on China's enterprise management and decision-making, and put forward higher requirements for China's enterprise management and decision-making. Therefore, enterprises need to constantly strive to improve themselves so as to better adapt to the era of big data. In order to keep pace with the development of The Times, major companies and enterprises need to constantly change their internal management methods in order to achieve sustainable and stable development in their own fields and make their management decisions smoother. Among them, optimization and reform of the application of big data are particularly important. Starting from the characteristics of big data and its role in enterprise management decisions, this paper analyzes the current situation of big data management within enterprises and discusses the influence of big data on enterprise management decisions from five aspects, namely, environment, data, participants, organization and technology. And this paper analyzes the construction method and design idea of enterprise decision support system based on artificial intelligence.

STAIKHOLDER-ORIENTED ENTERPRISE MANAGEMENT MODEL ENTERPRISES

Аbstract. The level of interaction between stakeholders is determined on the basis of research on the theory of stakeholders and their types, generated expert assessments obtained from experts, the use of modern methods, which suggested ways to increase the level of interaction between stakeholders in enterprise management systems. The study formed a quantitative basis for making informed management decisions in enterprises according to the model focused on stakeholders. For each type of stakeholders, the quantitative parameters of the application of local strategies and the possibility of transition to the implementation of strategies that increase the effectiveness of interaction between stakeholders to ensure the development of transport enterprises are identified. At the same time, the possibilities of implementing the directions of development and implementation of the stakeholder model of management of transport enterprises at domestic transport enterprises are decreasing, as no organizational measures have been taken. Therefore, it is proposed to transform the management structure by optimizing it and creating a structural unit to manage the interaction of stakeholders in transport enterprises. The proposed directions for the development of a stakeholder-oriented management model should also be used by transport companies in the context of stakeholder types, based on a quantitative basis, through the use of organizational and managerial measures (use of roadmap and transformation of company management structure). The necessity of increasing the efficiency of the level of stakeholder relations and the transition from anti-crisis strategy to development strategy is proved. In this context, it is necessary to implement a set of measures in the management system of enterprises, namely: ensuring a change in the trajectory of interaction between central and local authorities, social security, internal and external regulators, NGOs, media, other enterprises and organizations; further increase the effectiveness of cooperation with enterprises and organizations of railway, industrial, institutional, enterprises and organizations of pipeline transport, provision of public communications, employees responsible for the work of enterprises and organizations of the transport sector, managers at various levels, owners; constant increase in traffic volumes; changing the direction and effectiveness of interaction with stakeholders to ensure the volume of passenger traffic; areas of growth and efficiency of communications; reducing the number of road accidents and their victims. Keywords: stakeholders, transport sphere, stakeholder-oriented management model, stakeholder interaction, directions for increasing stakeholder engagement Formulas: 4; fig.: 3; tabl.: 5; bibl.: 13.

Formation of the mechanism of the effect of economic transformations on the development of industrial enterprises

The object of research is the mechanism of industrial restructuring of Ukraine. One of the most problematic places of its formation is the insufficient methodical and methodological support of methods and tools for the impact of economic transformations on the development of industrial enterprises. One of such methods is the choice of a development strategy focused on overcoming technological gaps. The study used theoretical and methodological studies aimed at justifying the conditions for sustainable growth of enterprises on an innovative basis. It is shown that the economic transformations that have occurred in Ukraine are due to the evolutionary processes of the formation of a market-type economy and the intensification of globalization processes in the global economy. This necessitated the formation of new mechanisms for managing the development of industrial enterprises. For this it is necessary at the macro level: to ensure an effective combination of the state organization of the economy and market self-organization; to overcome the gap between the real sector of the economy and financial markets and achieve an economically viable level of virtualization; to eliminate regional differentiation; to create conditions for eliminating significant income inequality; to ensure consistency between the newly created institutions that operate and the changes taking place in the economic system; to strengthen the socialization and moral content of economic relations. In conditions when the state will play an active regulatory role in economic processes, it is possible to ensure the transition of industrial enterprises to an innovative and strategic level of development on the basis of the proposed approaches. This is due to the fact that the proposed mechanism of the influence of economic transformations on the development of industrial enterprises has a number of application features, in particular, affects the innovative activity of enterprises. This ensures the possibility of obtaining an increase in market value, business activity of enterprises. Compared with similar methods of managing economic transformations, this method provides such advantages as strategic orientation, flexibility and adaptability of management decisions in enterprises.

An Enterprise Management Decision Making System based on Possibility Theory

One of the substantial problems in large scale enterprises is lack of the integrity of the operational systems. The information flow among different departments is aiming at integrating data, applications and business processes in an organizational platform. In this research, the authors propose to design a process of decision support system for the integration of three corporate units: purchasing, sales and production. Here, they examine the process in two steps of information flow in each enterprise unit for decision making. While in the second step and according to data from the previous step and due to the uncertainty in the enterprise data it was determined to implement the rules of the system by the possibility theory. Thereby, the events that have effective role in the integrity of organization for each unit are known and enterprise should focus on them to achieve goals. Also, to use actual data of enterprise and to be able to use the results of the work objectively, the authors conducted a case study for implementation purpose.

An Enterprise Management Decision Making System based on Possibility Theory

One of the substantial problems in large scale enterprises is lack of the integrity of the operational systems. The information flow among different departments is aiming at integrating data, appli...

Research and Application of Enterprise Operating Situation Prediction Based on Decision Tree

After years of stable operation, a group enterprise equity management information system has accumulated a large amount of historical operating data. At present, the enterprise operating situation analysis is primarily based on statistical inquiry, so we cannot find out the operational decisions information which includes future trends among the data, and that information are often deeply hidden. In this paper, the decision tree applying to the situation classification prediction is presented, including the construction of a professional field data warehouse, data preprocessing and discretization, decision tree algorithm and tree pruning optimization algorithm using weights. Through the experiment, the prediction accuracy may reach 95.8%. By use of enterprise operating situation analysis based on data mining technology, we can find out useful information for the enterprise management decision, strengthen the correct judgment in marketing operation and other aspects, thereby enhancing the market competitiveness.