Enterprise Management Level Research Articles

Supply Chain Stability and Enterprises’ Total Factor Productivity: From the Perspective of Development Sustainability

Because of increasing global complexities and the frequent occurrence of black swan events, the risk of supply chain disruptions intensifies, and the sustainability of enterprise development faces significant challenges. By focusing on supply chain security and aiming for sustainable enterprise development, this study explores how stable supply chains contribute to enhanced productivity of core enterprises, using the theory of social capital as a framework. An empirical analysis was conducted using a sample of A-share listed companies in Shanghai and Shenzhen, China, from 2009 to 2021. The research findings indicate that greater supply chain stability is associated with higher total factor productivity in enterprises. The mechanism test results show that the supply chain stability relationship can improve the total factor productivity of enterprises through two paths, such as improving the operation and management level of enterprises and optimizing resource allocation. After further heterogeneity analysis, it is found that the stable relationship of the supply chain has a stronger positive impact on the total factor productivity of core enterprises in the non-state-owned enterprise group, the eastern enterprise group, and the large-size enterprise group. These findings help to provide insights for enterprises to achieve sustainable development in the new era.

Enterprise Management Strategy Based on Incentive Theory

With the vigorous development of modern society, incentive theory plays an important role in enterprise management, which can provide effective means and concepts for enterprise management, pay attention to the realization of personal value and emotional support of employees, and help improve the enthusiasm of employees, strengthen the internal management level of enterprises, and promote the highquality development of enterprises. Therefore, the implementation of incentive strategy has strong necessity and importance. By analyzing the enterprise management strategy based on incentive theory, this paper puts forward optimization countermeasures such as strengthening the construction of professional management personnel, giving full play to the role of information technology, and establishing and perfecting the enterprise management system, so as to realize the effective improvement of the enterprise management level.

Enterprise Credit Risk Assessment Based on Hybrid Fuzzy Synthetic Evaluation Model

This article uses a hybrid fuzzy synthetic evaluation model to evaluate the credit risk of Shouguang vegetable enterprises, and designs four risk levels: impact degree, occurrence probability, risk manageability and government support level. The model uses average score technology to calculate the scores of secondary indicators, primary indicators and evaluation targets at each level, uses sorting technology to sort secondary indicators and primary indicators at each level, and uses fuzzy synthetic evaluation technology to construct Shouguang enterprise credit risk evaluation. The model uses the geometric mean method to calculate the comprehensive score, and summarizes the comprehensive score results to make decisions. Among them, the data in this article comes from a questionnaire, which was completed by a total of 41 professionals who have a better understanding of the credit risks of Shouguang vegetable companies Through calculation, the comprehensive credit risk score of Shouguang Vegetable Enterprise is 2.8585. The risk is medium risk. Banks can lend based on the operation of specific enterprises. The calculation results also show that the risk assessment results at different levels are not completely consistent. The main first-level risk indicators at the first three levels are "enterprise technological innovation" and "enterprise financial status", and the main first-level risk indicators at the last level are "Enterprise management level" and "enterprise development plan". Indicators related to corporate technological innovation and financial status are the main influencing indicators of the credit risk of Shouguang vegetable companies.

Multi-level Hierarchical Structure Analysis of Influencing Factors of Coal Mine Managers' Blame Avoidance Behavior

BackgroundIn the Chinese coal industry, widespread blame avoidance behavior (BAB) greatly impacts coal mine accidents. Therefore, it is necessary to stop the BAB of coal mine managers and raise the management level of coal mine enterprises for the safe development of Chinese coal industry. MethodsBased on the semi-structured interviews and questionnaire surveys (20 middle-level managers in coal mines), this paper used the Grounded Theory and Nvivo Software qualitative research methodology to open, spindle, and selectively encode the interview data. Then, an index system of factors influencing BAB of coal mine managers was constructed. The influence degree, affected degree, centrality degree, cause degree of each influencing factor were calculated and the hierarchical model of influencing factors of BAB of coal mine managers was established by the DEMATEL-ISM method which is a decision support tool used to evaluate and analyze the interdependencies between influencing factors. ResultsIndex system of factors influencing BAB of coal mine managers included four levels and 12 influencing factors: individual, organizational, institutional environmental, and situational factors. The hierarchical model identified eight causal factors and four consequential factors, of which safety management (15.355), work attitude (14.380), and work group performance (14.281) in the top three of the centrality rankings are the key factors affecting the avoidance behavior of coal mine managers; A 3-level multilevel structure was constructed to reflect the interactions among the factors influencing the BAB of coal mine managers in terms of direct, indirect, and root causes, and corresponding improvement measures were proposed. ConclusionThis study offers a theoretical complement and practical guidance for stopping BAB of coal mine managers.

Study on the Impact of Employee Diversity and Inclusive Management on Organizational Prformance

Diversified and inclusive management is an important topic in the practice of employee management, which plays an important role in promoting the resource sharing and collaboration within the organization, and promoting the innovation and transformation of enterprise development. In management practice, the company pays attention to enterprise values and international advanced management experience combined with China's national conditions and excellent culture, pay attention to cultivate local market economy senior management personnel, create a harmonious and dynamic enterprise culture, enhance "' customer orientation, continuous innovation, talent development and pay attention to performance" is the company's four core competitiveness. Based on the theory of social exchange and psychological capital theory, this paper discusses the influence of employee diversification and inclusive management on organizational performance, and the research conclusion has certain reference value for improving the management level of enterprises, promoting organizational innovation and transformation development.

The Development Trend of Enterprise Business Administration and the Innovation of Management Mode

In the context of the new period, the continuous growth of social and economic levels and the rapid update of information technology have significantly impacted the business management of Chinese enterprises, presenting substantial challenges. The intensification of market competition exerts development pressure on many enterprises, and coupled with the unstable strength of some businesses, numerous problems in business management arise. These issues hinder the smooth execution of various business activities. Therefore, it is crucial to ensure effective business administration to conduct different business activities in an orderly manner, promptly avoid adverse risks, and strengthen control over multiple factors. The innovation and improvement of business administration are of great significance for enhancing the management level and market competitiveness of modern enterprises, accelerating their healthy development, and creating numerous opportunities. Consequently, this paper analyzes and explores the development trends of enterprise business administration and the innovation of management models for reference.

Assurance of Halal Beef Products Using a Traceability System in Enterprise Resource Planning Applications

Abstract This research addresses the critical issue of maintaining consumer trust in the halal products within the Indonesian context, specifically focusing on beef products. Recognizing the vulnerability of halal products and counterfeit certificates, the study proposes an innovative solution through the implementation of an Enterprise Resource Planning (ERP) application. This application is designed to trace and monitor the halal beef supply chain, aligning with the certification standards set by the Indonesian Ulema Council (MUI). The choice of beef as the subject of this study stems from its high susceptibility to counterfeiting and the complexity of its supply chain. The research utilizes an ERP system for its comprehensive enterprise-level management capabilities, including aspects of purchasing, inventory, and manufacturing. This technology integration aims to address the challenges in tracing halal beef products from their origin to the consumer (upstream to downstream), ensuring compliance with halal requirements and optimizing the supply chain. Methodologically, the development of this traceability system adheres to the System Development Life Cycle (SDLC), employing a modified waterfall model. The system’s efficacy is evaluated through Blackbox testing, demonstrating its capability to effectively track the journey of halal beef products. It ensures validation at each stage of the supply chain in accordance with MUI’s halal certification criteria and provides rapid tracking capabilities in emergency situations. In conclusion, this study presents a significant technological innovation in the field of halal product assurance. It offers an integrated solution that combines information technology and management principles to uphold the integrity of halal products, thereby safeguarding consumer trust and supporting the reputation of conscientious manufacturers in Indonesia.

An Analysis of the Application of Target Cost Management in Enterprise Economic Management

Target cost management, as an important management method, can optimize the effect of economic management through effective systematic management procedures and structures in enterprise economic management, to strengthen cost control and promote the effective improvement of enterprise management level. The purpose of this paper is to discuss the application of target cost management in enterprise economic management, by analyzing the importance of target cost management, application dilemma, and application strategy, put forward the key points that need to be paid attention to in the implementation of the target cost management, the enterprise should set up an effective goal-setting mechanism, strengthen the cost control and efficiency enhancement, and strengthen the performance evaluation and incentive mechanism, to realize the cost control and efficiency enhancement, and to improve the enterprise's competitiveness and profitability.

Improved ResNet50 Deep Learning Algorithm for Dust Explosion Risk Assessment of Dust Removal Pipelines

ABSTRACT In production environments dealing with explosive dust, the associated hazards pose critical risks to employee health and compliance with production environment regulations. To mitigate these risks, prevent equipment cross-contamination, and enhance workplace safety, most production equipment is equipped with dust removal systems. Given the potential explosiveness of dust, dust explosions can initiate high-temperature and high-pressure processes, leading to severe damage. Consequently, preventive measures must be implemented at the source. Incidents of dust explosions caused by dust removal systems are relatively common. To enhance the accuracy of identifying dust explosion risks within dust removal pipelines, this study presents an improved ResNet-50 algorithm for assessing explosion risks in such pipelines. By incorporating the SE attention module and leveraging ImageNet pre-training, we developed the SEResNet50 model, trained on a proprietary dataset using transfer learning. The ablation experiment verified the contribution of the SE attention module and transfer learning to the algorithm. Furthermore, the algorithm is compared with four classic recognition algorithms including VGG16, ResNet18, AlexNet, and GoogleNet. The results show that the SE attention mechanism and transfer learning improve the explosion risk assessment accuracy by 1.81% and 2.33% respectively. More specifically, the algorithm achieves a performance of 97.50%, 95.00%, 100.00%, and 97.43% in terms of Accuracy, Precision, Recall, and F1 Score respectively, which is better than the four algorithms. The algorithm’s ability to detect dust of different colors was evaluated through heatmap visualization of depth features. This algorithm meets the need for accurate risk assessment of dust removal pipelines and improves the safety management level of enterprises.

Information technologies in professional accounting and taxation within the context of Ukraine’s economic digitalization

The article substantiates and analyzes the digitalization of the Ukrainian economy in terms of the features of applying and using information technologies in professional activities related to accounting and taxation. The study aims to examine the digitization of professional activities within the domains of organizing accounting processes at enterprises and the workflow of employees in the fields of accounting and taxation, as stipulated by accounting standards. It also explores communication interactions at various levels of enterprise management, the enterprise’s interactions with the external environment, the production of business consulting for entrepreneurial activities in the realms of accounting and taxation, as well as the organization and execution of conventional enterprise business processes, such as supply, production, and sales. In conducting the study, the authors employed both inductive and deductive methods, along with methods of analysis and synthesis. The results obtained during the implementation of this study are expected to have a scientific and practical impact on enhancing and determining the prospects for the digitalization of the Ukrainian economy, specifically in the context of utilizing information technologies in professional activities related to accounting and taxation. The originality of this work lies in the suggestions for implementing the sanctions filter in the professional activities of accounting and taxation, as well as its integration into the official responsibilities of accounting personnel.

Does corporate social responsibility spending affect cash ratio: Evidence from central public sector enterprises

AbstractThe researcher examines the effect of spending on corporate social activities on cash holdings. The financial dataset was collected using the Prowess database and corporate social responsibility expenditure from the Indian CSR portal. Using a panel dataset of 12 Central Public Sector Enterprises indexed in the National Stock Exchange was considered as a sample for the current research. A random effect model was applied to test the hypothesis. The study's findings provide a positive indication of the causal effect of spending in corporate social activities on cash holdings. The author has considered the expenditure amount of corporate social responsibility on the sample of public sectors undertaking of India. As in previous studies, authors had considered CSR ratings. This study provides proficient information to the top management level, shareholders, and stakeholders of the Central Public Sector Enterprises regarding the disbursement of corporate social activities in India.

Risks and Control Measures in Enterprise Investment Management

As an important component of China's economy, the investment management level of state-owned enterprises directly affects their operational efficiency and market competitiveness. However, in the increasingly complex and volatile global economic environment, the investment management of state-owned enterprises is facing increasingly severe challenges. The traditional investment management models and methods are no longer suitable for the needs of modern markets, and there is an urgent need to improve the level of investment management through optimization and innovation. This article takes state-owned enterprises as the research object, deeply analyzes the main risks they face in investment management, and proposes targeted countermeasures. This not only helps to improve the investment efficiency of enterprises, ensure the safety and appreciation of state-owned assets, but also provides a solid foundation for enterprises to achieve sustainable development in the complex and ever-changing market environment.

An integrated methodology for enterprise financial management capability evaluation based on EDAS technique and group decision making

The financial management capability of enterprises, as an important component of their soft power, has a decisive impact on the success or failure of their operations. In the increasingly fierce market competition, enterprises must continuously improve their financial management capabilities in order to ensure efficient operation and achieve better economic benefits. Insufficient financial management capabilities in enterprises can seriously affect the stability of production and operation, hinder the realization of profits, and hinder the long-term development of enterprises. In order to better improve the financial management level of enterprises and promote the standardization of financial management, it is necessary to use scientific techniques to evaluate the financial management ability of enterprises, so as to accurately grasp the key links in the financial management process of enterprises and implement targeted effective measures. The enterprise financial management capability evaluation is a classical multiple attribute group decision making (MAGDM). In recent years, the MAGDM problem has become an important research field in modern decision science. This paper extends the EDAS technique to the 2-tuple linguistic Pythagorean fuzzy sets (2TLPFSs). On the basis of the original EDAS technique, 2-tuple linguistic Pythagorean fuzzy number EDAS (2TLPFN-EDAS) technique based on cosine similarity measure (CSM) and Hamming distances is managed for MAGDM. Finally, a case study for enterprise financial management capability evaluation and some comparative analysis with the other techniques show that the new technique proposed in this paper is effective, reasonable and accurate. The main contribution of the paper is summarized: (1) the 2TLPFN-EDAS technique based on CSM and Hamming distances is managed for MAGDM under 2TLPFSs; (2) The entropy is employed to manage the attribute weight based on cosine similarity measure(CSM) and Hamming distances under 2TLPFSs; (3) the 2TLPFN-EDAS technique is employed for enterprise financial management capability evaluation and were compared with some existing techniques; (4) Through the comparison, it is found that 2TLPFN-EDAS technique for enterprise financial management capability evaluation proposed are effective.

A Study on Utility Analysis and Risk Prediction of Economic Management of Property Enterprises in Digital Economy

Abstract In the era of the digital economy, there is a widespread trend for property enterprise economic management to undergo digital transformation. The article examines how the digital economy propels the economic management of property enterprises, scrutinizing its risk components and the digital ecological model of management services. The evaluation index system for the digital economy and the economic management level of property enterprises has been designed, and its comprehensive score is solved using the entropy weight method. Based on the comprehensive score, a spatial Durbin model was established, and spatial autocorrelation tests and econometric regression analyses were performed. Additionally, the risk prediction model for the economic management of property enterprises was established using BP neural networks and risk evaluation indexes. The global Moran’s mean values for the economic management of property enterprises in the digital economy were 0.267 and 0.081, respectively, and both passed the 1% significance test. The development level of the digital economy significantly promotes the economic management of property enterprises at the 1% level, as indicated by the influence coefficients obtained from the neighbor weight matrix, geographic weight matrix, and economic distance weight matrix, which are 2.236, 2.132, and 2.078, respectively. The BP neural network predicts economic management risk for property enterprises with an accuracy of 91.95%. Relying on digital economy-related technology can effectively promote the improvement of the economic management level of property enterprises and can also effectively enable risk prediction in economic management.

Інтегральний підхід до логістики постачання, виробництва та дистрибуції на основі формалізації логістичних бізнес-процесів

The article considers the problem of integration of logistic business processes of supply of resources (logistics), production and distribution at an industrial enterprise. The aim of the article is to develop an integrated system of logistic management of a production enterprise on the basis of a study of the mechanism for managing the material flow. As a result of the study, the principles of building a logistic system for integrated management of purchasing, production and distribution logistics of enterprise have been formulated and an integrated management scheme has been elaborated, in which complexes of tasks at certain levels of management have been allocated. At the upper level of management is the distribution of the quarterly production program by months, taking into account production capacities based on the principle of specialization of production in time. At the middle level of management – drawing up interrelated plans and schedules of logistics, manufacture and shipment of finished products. At the lower level of management – the compilation of shift-daily tasks on the basis of operational planning of the work of workshops, sites and individual workplaces. When drawing up interrelated calendar plans-schedules for the release and shipment of products, decisions are made that simultaneously meet the requirements of production and the conditions for the sale of products. These decisions are the basis ones for further specification of them by production units of the enterprise. The proposed scheme provides for communication along a closed loop of the logistic system of integrated management: planning, accounting, control, regulation. To solve problems at all levels of enterprise management, it is advisable to use modern software systems, such as SAP ERP, Oracle Supply Chain Management, Microsoft Dynamics 365 Supply Chain Management, Infor SCM, Plex Manufacturing Cloud.

Construction of Financial Performance Evaluation System based on Principal Component Analysis Algorithm and Its Application in Digital Transformation Enterprises

In the context of a strong national push toward the growth of the ""digital economy"", traditional manufacturing companies are increasingly turning to new digital technologies for their digital transformation. This paper aims to investigate the suitability of using a financial performance evaluation system for assessing the success of digital transformation strategies employed by these enterprises. The application of principal component analysis in digital transformation enterprises involves repeatedly selecting the main indicators in the financial performance evaluation index system of manufacturing enterprises. Finally, a financial performance evaluation index system suitable for analyzing digital transformation enterprises is constructed. The differences in financial performance before and after transformation are analyzed, and a comprehensive evaluation and comparative analysis are conducted on the financial performance of digital transformation enterprises and non-digital transformation enterprises. The experimental results show that the average growth rate of total assets of enterprises is 7.07%. The average growth rate of operating revenue is 20.99%. The standard deviations are 17.42% and 235.9%. There is a significant difference between the maximum and minimum values of these two indicators, indicating that the average dispersion of these two indicators is relatively high. In the initial phases of digital transformation implementation, enterprises that adopt digital technology experience a certain level of profitability improvement, as shown by the results. Compared to businesses that have not undergone a digital transformation, digitally transformed enterprises possess greater advantages and flexibility in digital operations. Digital transformation has important theoretical and practical value in improving the financial management level of digital transformation enterprises.

The Role of Digital Technologies in the Project Management Implementation Based on the Intellectual and Innovative Development of the Enterprise

Current trends of post-industrial development lead to the intensification of the use of digital technologies in multi-vector processes of social development. The purpose of the study is to substantiate the role of digital technologies in the project management implementation on the basis of intellectually innovative development of the enterprise using the methodology of an integrated approach. The methodological basis of the research is emphasized, which includes the methodology of an integrated approach and the separation of the principles of the application of digital technologies in the implementation of project management, namely, purposefulness, adequacy, systematicity, effectiveness, efficiency, influence, security, viability and social orientation. The advantages of using digital technologies in the project management of enterprises are highlighted for all levels of project management, which includes the upper levels of enterprise management, covering the strategic level of management, project management, which provides direct management of specific projects and the project team, that is, the level of project implementation. The functional tasks of the use of digital technologies in the project management implementation based on the intellectual and innovative development of the enterprise have been clarified.

Analysis and Countermeasures to Alleviate the Financing Constraints of Small and Medium-Sized Enterprises

Purpose - Small and medium-sized enterprises are an important component of China’s national economy, but their financing channels are constrained by many factors. With the rapid development of financial technology, they have shown enormous potential in the field of financing for small and medium-sized enterprises. This study aims to analyze how fintech can alleviate financing constraints faced by small and medium-sized enterprises, and propose corresponding countermeasures. Through analysis and research, it has been found that financial technology has effectively expanded the financing channels of small and medium-sized enterprises by improving the accessibility of financial services, reducing transaction costs, and improving risk management capabilities. However, technical risks, regulatory uncertainty, and the financial transparency of the enterprise itself remain the main factors that constrain its development. To this end, constructive countermeasures and suggestions are proposed
 Design/Methodology/Approach - Based on the technical basis of fintech, this paper studies the problem of fintech alleviating the financing constraints of small and medium-sized enterprises.
 Findings - This paper studies mainly analyzes the mechanism of fintech alleviating financing constraints.
 Research Implications - Suggest strengthening the construction of financial technology regulatory framework, improving the internal financial management level of small and medium-sized enterprises, and promoting the coordinated development of financial technology and traditional financial institutions, in order to further release the positive role of financial technology in alleviating financing constraints for small and medium-sized enterprises.

Research on the Product Quality Problem of Chinese Online Shopping Platform Enterprises -Based on Pinduoduo

This paper takes Pinduoduo, a famous e-commerce platform in China, as an example, analyzes the typical product quality problems of the platform, and obtains the method to improve the product quality of the e-commerce platform. The research method adopted in this paper is case analysis and hypothesis demonstration, using existing papers and financial information disclosed by enterprises to locate, analyze and solve the possible product quality problems of Pinduoduo. At present, the main problems of Pinduoduo are frequent quality management mistakes between the platform and suppliers, easy enterprise marketing methods to cause customer dissatisfaction, and improper internal management of enterprises. The above problems are common in China's e-commerce platforms. The main theory used in this paper is Deming's 14-point management principles. The conclusion is that the e-commerce platforms represented by Pinduoduo should stop taking the price as the only channel to choose suppliers, change their marketing strategies, and improve the internal management level of enterprises.

A STUDY ON THE ROLE OF FINANCIAL MANAGEMENT IN PREVENTING BUSINESS RISKS (THE CASE OF CENTURY TIANHONG EDUCATION TECHNOLOGY CO., LTD.)

Financial management, being an important part of modern enterprise management, is a key force that affects the sustainable development of enterprises. With such significantchanges in the market, enterprises need to constantly improve their core competitiveness, establish and improve a scientific and effective enterprise financial management system and risk mechanism, and strengthen the management and control of enterprise production and operation risks. Therefore, this study collates and calculates the annual report of Century Tianhong Education Technology Co., Ltd. for the three years from 2019 to 2022, outlines the current situation of financial risk management of Century Tianhong Education Technology Co., Ltd. in terms of solvency, profitability and development ability, and uses the financial risk management method to identify and evaluate the financial risk of Century Tianhong Education Technology Co., Ltd. Through the quantitative research on the hypothesis, the research results are as follows: Century Tianhong Education Technology Co., Ltd. has management problems in terms of solvency, profitability and development ability, and the improvement of these three aspects has a significant impact on the role of financial management to prevent business risks. This studyputs forward the following suggestions: 1) strengthen the concept of capital flow management and risk prevention; 2) accelerate the modernization of the accounts receivable system; 3) clarify the cost components of different products; 4) establish the prevention of harmonious financial management level of enterprises. It is expected to scientifically evaluate and predict the future earnings of Century Tianhong Education Technology Co., Ltd., and effectively improve the overall financial management level of the company.