Management Of Business Entities Research Articles

MECHANISMS OF STRATEGIC MANAGEMENT OF MILK MARKET DEVELOPMENT IN UKRAINE

Topicality. The relevance of the article lies in the fact that the research is caused by the need to provide food for the population in the post-war period of the formation of the economy of Ukraine, which is an extremely important problem.
 Aim and tasks. The purpose and task of the research presented in the article is the development of a complex mechanism for regulating economic processes in the market of milk and dairy products. To determine the initial provisions regarding the improvement of the system of strategic management of the milk market development process, which should first of all be laid down in the basic functions of the regulatory and management bodies for the production of dairy products, which will condition other elements of the organization of the management process (infrastructure, employment level, etc.).
 Research results. The initial provisions of the conceptual approach to the formation and implementation of a complex mechanism with a new understanding of the tasks of strategic management, planning and their interaction in the context of ensuring the development of the milk market in Ukraine are substantiated and defined. As a result of the imperfection of socio-economic relations, as well as due to certain shortcomings in the organization of procurement, transportation and storage of raw materials, the low technical level of most processing enterprises, significant losses in the production of dairy products are also allowed, and the existing resource potential is not used to a large extent. The concept of a complex mechanism is a holistic system basis for the development of a mechanism for the optimal combination of state regulation tools and the principles of strategic management of business entities in the milk market.
 Conclusion. In the article, as a result of the conducted research, it is determined that the mechanism of managing the development of the milk market in Ukraine is at the stage of its formation. It was determined that demand is an important factor in the formation and development of the milk market, which is represented by the level of consumption of this type of product and is one of the most important, influencing the development of the production process and the level of competitiveness of economic entities. The analysis of the balance of milk production and consumption also shows that the obtained milk production and consumption volumes are gradually decreasing. A decrease in purchasing power among the country's population, a reduction in the geographic size of the market by losing control over the corresponding part of the country's territory in a certain way affect the decrease in the total capacity of the presented domestic food market.

KEBIJAKAN PEMERINTAH TENTANG PENGELOLAAN BADAN USAHA MILIK DESA ABBOKONGANG KECAMATAN KULO KABUPATEN SIDENRENG RAPPANG

The purpose of this study was to find out how the government policy regarding the management of business entities owned by the village of Abbokongang, Kulo district, Sidenreng Rappang district and to find out how the management of enterprises owned by the village of Abbokongan, Kulo district, Sidenreng Rappang district. The population in all heads of families in Abbokongan Village A total of 508 family heads from the total population of 1864 people, while the sampling used was a purposive sampling technique where the sampling was taken with the consideration of the researcher, that of the 51 people selected they were people who knew about management. BUMDes. This type of research is quantitative with a quantitative descriptive type approach that aims to explain systematically and professionally. Data collection techniques used are observation, questionnaires, and literature study. The data analysis technique used is descriptive statistical analysis with the help of SPSS. The results obtained through questionnaires from policy implementation. The accumulation of the average percentage results of the 8 question items on the policy implementation indicators above, then the average percentage result is 73.3%, it can be concluded that this indicator is in the category "Well". The accumulation of the average percentage results from the 7 question items on the BUMDes management indicator above, then the average percentage result is 69%, it can be concluded that this indicator is in the "Good" category. The calculated f value is 0.003 with a significant level of 0.954 > 0.05 then the regression model can be used to predict the implementation variable or in other words there is an effect of implementation on the management of BUMDes. The value of correlation/relationship ® is 0.452, from the output obtained a coefficient of determination (R Square) of 0.205 which implies that the effect of implementation on BUMDes management is 20.4%.

Comprehensive use of 6G cellular technology accounting activity costs and cyber security

The purpose of this study was in the research of prospects for simultaneous use of 6G generation cellular communications for the purposes of automatization of cost accounting of the activity of enterprises of various branches and cybersecurity of accounting information. The theoretical and methodological aspects of the use of 6G cellular network technologies for accounting and cybersecurity purposes have been studied on the basis of general research methods – institutional and innovative; economic and mathematical methods of analysis using Excel spreadsheets were used to predict the pace of implementation of cellular communication of new generations; to determine perspective areas of use of 6G technology – methods of bibliographic and comparative analysis using the information resource "ResearchGate". The methods of permanent collection and transmission of accounting data about the production process and the procedure for monitoring the stay of employees or outsiders at the workplace using production equipment connected to the 6G cellular network has been developed. The procedure for combining the functional abilities of Global Positioning System (GPS) and cellular positioning (mobile subscribers) for accounting of transport costs and control over the movement and economic use of vehicles has been proposed.The procedure for combining unmanned aerial vehicles in a cluster on the basis of 6G communication with the purpose of aerovisual surveillance of agricultural and construction activities for automated accounting of production costs and prevention of unauthorized getting into an enterprise of persons (drones). The methods for determining the cost of rental space from the lessor based on counting the popularity among visitors and identifying offenders (thieves of information and material resources) through automated monitoring of the location of 6G cellular subscribers. The practical implementation of the developments presented in the article on the use of 6G cellular technologies will contribute to reliable costing and accounting of production costs of production, agricultural, construction, trade activities in combination with effective cyber protection of enterprises in preventing and detecting violators of information and territorial security. Further research is needed on the methods of management of business entities on the basis of accounting information obtained with the use of 6G cellular network technology.

Implementation of financial accounting standard in micro, small, and medium enterprises (MSMEs)

Micro, Small and Medium Enterprises (MSMEs) are economic actors that are more able to stand firmly compared to large companies when an economic crisis occurs. SAK–EMKM is the Financial Accounting Standard for Micro, Small and Medium Enterprises. This study aims to determine the preparedness of MSMEs to implement SAK-EMKM. The qualitative method was used by collecting the data using observation, interview, and direct documentation of the MSME actors as the object of the research. The sampling technique used was the purposive sampling method. The research sample was MSMEs that had been operating for more than one year and were located in Sungai Bangkong Village of Pontianak City. The results of the study show that the MSMEs in Sungai Bangkong Village of Pontianak City was not aware of SAK-EMKM. Their method of accounting recording was not based on the accrual basis, but they have implemented the concept of business entity management and had adequately capable human resources.

EVALUATION OF INFORMATION PROCESSES OF MANAGEMENT OF BUSINESS ENTITIES

The article is devoted to the study of the evaluation of information processes of management of business entities (enterprises). The purpose of the article is to substantiate the methodological approach to assessing the effectiveness of the information management process through the evaluation of information procedures of certain areas of the enterprise with subsequent practical testing of this technique. The need to assess the quality of management information processes, which determine the quality and efficiency of development and management decision-making processes and directly affect the effectiveness of the operation and efficiency of the enterprise as a whole. It is proposed to evaluate the effectiveness of information processes through the effectiveness of certain areas of activity of the business entity. In our opinion, indicators of the effectiveness of the information process of enterprise management should be formed into three groups: indicators of the financial sphere; indicators of the labor sphere; indicators of the production sphere. The effectiveness of the information management process was evaluated using data for 2018-2020 of one of the Ukrainian industrial enterprises. The forecast of separate partial indicators of an estimation is carried out, tendencies of changes of indicators are revealed. The use of the proposed methodology allowed to identify problem areas and suggest specific areas in the context of the information strategy of the enterprise to improve the efficiency of information processes in various areas of the entity. Thus, the proposed and tested method of evaluating the effectiveness of information through the effectiveness of certain areas of the enterprise allows to identify problems with the effectiveness of information procedures and identify areas of tactical change, as well as to address solutions to problems identified in developing information strategy.

Organizational and Financial Mechanism of Anti-Crisis Management of Business Entities

The article proposes to consider crisis management of the entity on the basis of a systematic approach according to which the entity through a specific organizational and financial mechanism to diagnose and monitor crisis phenomena and threats, ensuring the efficiency and growth of the value of the entity taking into account risk-based approach. It is substantiated that the anti-crisis management should implement the strategic target «the costs of overcoming the crisis should be less than the costs of rehabilitation and liquidation of the business entity». It is proved that anti-crisis management as a continuous management process at the enterprise is preventive, anticipatory, reactive and rehabilitation. It is proposed to consider the organizational and financial mechanism of crisis management as a set of methods, tools, forms and levers for preventive and reactive measures of crisis management on the basis of subject-object relations, through which a certain goal is achieved — ensuring, restoring efficiency and increasing value of the business entity. Subjects and objects of anti-crisis management are specified. The subjects include the management of the enterprise depending on the forms of ownership and the state of corporate governance. The object of management is defined as potential, real and acute crisis phenomena. Crisis management methods are specified in the framework of tactical and strategic. Crisis management tools include: reduction of general administrative expenses, optimization of organizational structure, restructuring of enterprise assets, re-profiling, liquidation of receivables, SWOT-analysis, PEST-analysis. It is noted that the implementation of organizational and financial mechanism of crisis management of economic entities should provide crisis prediction and identification of potential risks, threats and dangers, assessment of financial and economic condition of the enterprise, its value, development of anti-crisis measures by mobilizing internal sources, implementation of financial measures, rehabilitation and reorganization, liquidation of the enterprise, controlling, monitoring and evaluation of anti-crisis management.

BIG DATA В УМОВАХ ІННОВАЦІЙНОГО РОЗВИТКУ ЦИФРОВОЇ ЕКОНОМІКИ

The purpose of the article is to clarify the essence of the digital economy, to determine the degree of its influence on the conditions of activity and management of business entities, to determine the prerequisites and opportunities for adjusting the system of values, priorities and guidelines in order to build new models of management of business entities with the help of BIG DATA. The article examines the content of the categories "digital economy", "digitalization" and BIG DATA, highlights the key components of the digital economy. It has been established that the introduction of digitalization elements by business entities significantly increases the possibilities of new management formats of consumer market entities, affects the degree of their economic development, competitiveness, etc. The difficulties faced by the process of digitization and the development of the digital economy in Ukraine are considered, the country's place in the Global Digital Competitiveness Rating, as well as the indicators of Ukraine's innovative development are examined The positive aspects of the "digital transformation of the economy" are singled out. It is claimed that the rapid development of the digital economy led to the development of new technologies - Big Data, the use of which significantly simplifies the processing of large data sets through the use of digital methods and tools. The main indicators of identifying the dynamics of the development of the global Big Data market (aggregate income of the Big Data market and losses of Big Data market subjects from data leakage) were studied, based on which conclusions can be drawn about its permanent expansion. It is noted that the main goal of the Big Data system is to transform complex data into accessible information to simplify the process of making management decisions in real time. A list of Big Data Analytics software is offered, which is used for effective data processing and achieving a competitive advantage in the market, and its software analytical tools allow you to monitor customer needs, current market changes and other valuable information. Apache Hadoop is highlighted among the most popular analytics tools for working with Big Data; Spark; Cassandra and Talend, their brief technical characteristics are given. Based on the results of the research, the conclusions are formulated that Big Data allows businesses to identify new opportunities and create new types of companies, and to use the information obtained to optimize business processes.

HUMAN RESOURCE MANAGEMENT IN THE HOTEL AND RESTAURANT FIELD UNDER THE CONDITIONS OF MARTIAL LAW

The full-scale military aggression against Ukraine has become a significant challenge for the hotel and restaurant business as well: some business entities have been forced to completely stop their activities or repurpose them, which, in the first turn, has affected personnel management. The staff that remain are forced to bear double and sometimes triple the burden of obligations, which, however, is not compensated by a corresponding increase in wages. In this aspect, it is important to establish effective mechanisms for supporting employees, designed to provide them with not only material, but also psychological help, provide friendly support in difficult situations, etc. Considering this, one of the key challenges of the new reality is the issue of effective human resource management under the conditions of martial law and active hostilities, which has actualized the need to search for theoretical and practical aspects of its overcoming. The purpose of the research is to characterize the key challenges of martial law from the point of view of personnel management in the hotel and restaurant business and to determine the main opportunities and directions of their application. Methods. The study analyzes the activities of business entities in the hospitality industry, based on the data of official statistics and survey results of leading analytical companies. Systematization and classification methods are applied to group key challenges and opportunities in the field of human resource management of hotel and restaurant business entities in accordance with the criterion of territorial location. The results. An analysis of the key performance indicators of the hospitality industry in Ukraine and domestic business as a whole during the period of martial law is carried out. Key challenges for business in the field of personnel management caused by full-scale military aggression are characterized. Key challenges and opportunities of personnel management of business entities of the hospitality industry according to the criterion of territorial location are systematized. Specific challenges and opportunities of personnel management in the hotel and restaurant business in war conditions are described

LIQUIDITY AND SOLVENCY IN THE CONTEXT OF FINANCIAL MANAGEMENT OF ENTERPRISE ACTIVITIES

The article considers the theory and methods of assessing the liquidity and solvency of the enterprise through the prism of financial management, which results in the interaction of all elements of financial relations of the enterprise, characterized by a system of indicators, reflecting the availability, allocation and use of financial resources. The interpretation of the economic category “liquidity and solvency management” of the enterprise is studied, namely the authors note that this is the process of developing and making effective management decisions to fulfill business obligations in full and on time due to available means of payment to ensuring stable development of the business entity in the current and future period. The purpose and main tasks of liquidity and solvency management of the enterprise are determined. The main stages of the process of liquidity and solvency management of business entities, as well as the main stages of their analysis. The authors noted that the formation of liquidity and solvency management policy should be based on the following basic principles of financial management: systematic, planned, focused, strategic, variability. The content of strategies for financing current assets is singled out and characterized: ideal; aggressive; conservative; compromise. When choosing a strategy for financing current assets, it is necessary to focus on the desired relationship between the level of profitability and the level of risk of loss of solvency of the enterprise, which is estimated by the required amount of working capital. For effective solvency management, it is necessary to determine which activities and which elements of assets or liabilities have contributed to the growth or reduction of cash, current assets, working capital and working capital and to what extent. At the same time, the assessment of the solvency of the enterprise should focus primarily on the study and analysis of the causes of financial difficulties of the enterprise. The authors noted that liquidity and solvency management is an important component of financial management and the implementation of effective liquidity and solvency management is the basis for further development of enterprises, which in turn will affect their investment attractiveness and competitiveness.

Management of energy and resource-saving innovation projects of business entities

Relevance of the research topic. The concept of effective management of innovative projects of modern business entities requires a comprehensive adaptation of the management system in the direction of energy and resource consumption, as trends in the market economy model encourage the spread of active policies of economical use of all resources. Formulation of the problem. Project management of innovation policy of business entities must be in line with the requirements of the world economy and meet all the principles of effective planning and implementation of resource conservation, taking into account global scientific and technological progress, attracting or developing new engineering solutions for recycling, technology and equipment. That is why it is necessary to improve the functional and technological elements of management in the direction of intensifying innovation in the field of energy and resource conservation. Setting the purpose and objectives of the study - to management of energy and resource-saving innovation projects of business entities. Research method or methodology. The historical-logical method is used in the article; method of systematization, classification and theoretical generalization; method of logical analysis and synthesis. Presentation of the main material (research results). An economic model has been formed that allows assessing the dynamics of the effectiveness of attracting funds aimed at implementing energy and resource-saving innovations of business entities. Based on the construction of the above model, the main directions of management of innovative energy and resource saving projects are formulated. Field of application of results. The results of the study can be used in the practice of business entities to increase the efficiency of production. Conclusions on the article. As a result of the study, it was concluded that the harmonization of strategic management of business entities requires the introduction of energy and resource-saving innovations in production activities, which is a condition for stable operation and competitiveness. Reduction of operating costs, their planning, rational use of labor and material resources provide rapid payback of innovative projects of business entities.

Result-oriented digitalization in livestock production sector of the Republic of Kazakhstan

The relevance of the topic is determined by the importance of using digital technologies in livestock production industry, which make it possible to increase the profitability of agricultural sector through targeted cost optimization and more efficient allocation of funds. The goal is to assess the current state of digitalization in livestock production in the republic, to identify its advantages and main directions of development. Methods – analysis, systematization, accumulation and selection of facts, determination of the links between them. Results - animal control system, mechanism of their identification, processes of automation and robotization of production stages are shown. Target indicators are analyzed: increasing production volumes, reducing costs and increasing its efficiency, labor productivity, improving the quality of products, reducing the negative impact on the environment. A SWOT analysis was carried out to identify the strengths and weaknesses of digital transformation in this area, as well as the possibilities of threats from the external environment. The experience of using digital processes in obtaining livestock products in the Akmola region has been studied. Conclusions - information systems should be integrated with veterinary services into a public-private platform in order to control the management of business entities and the complete production cycle of products. Digital programs will allow solving food security issues, as well as improving the living standards of the rural population. The fundamental features of digitalization in agriculture will ensure the competitiveness of the domestic livestock complex, attract investment, reduce the incidence of diseases in livestock, and produce high-quality food products.

The Accountability of Business Entity with Sadaqah Concept in the Frame of Eling Sangkan Paraning Dumadi

This research aims at formulating the concept of accountability of business entity based on Islamic spiritual values. The Islamic-spiritualist methodology is greatly needed to promote this research’s objective. The mutually integrated Physical Endeavor (IL) and Spiritual Endeavor (IB) were used to collect, reduce, analyze data and formulate the concept. Metaphor of Salah movements was used to analyze physical empirical data and spiritual empirical data. The research result shows that the accountability of business entity with sadaqah concept aims at trapping the stakeholders (humans) in spiritual consciousness by “maximizing sadaqah”, representing the spiritual accountability of business entity management. The spiritual value of love internalized in the concept of spiritual accountability may stimulate other spiritual values (such as: itsar (altruism), volunteerism, willingness, righteousness, honesty, and justice values), thus it may promote the welfare of all stakeholders (God, human, and nature) through distribution of added material (monetary and non-monetary), psychological, and spiritual values. The result of this research may be taken as the base to build sharia accounting concept and theory. In addition, this research may also stimulate stakeholders’ (human) behavior based on spiritual values, particularly spiritual value of love

ХЎЖАЛИК СУБЪЕКТЛАРИДА ХАРАЖАТЛАР ҲИСОБИ ВА ТАҲЛИЛИНИ ОҚИЛОНА ТАШКИЛ ҚИЛИШ ҲАМДА ЮРИТИШ МАСАЛАЛАРИ

The article discusses the issues of accounting and analysis of the main production costs, period costs and costs of financial activities in the system of effective management of business entities. The influence of production processes on the perfect business operations is studied, proposals are givenand recommendations for the organization of primary and consolidated cost accounting are developed.Кеу words:production process, cost classification, primary and consolidated documentation, main activity, cost period, financial activity

Priority areas of the estimation of environmental-economic situation in oil-gas industry

The paper analyzes the methodological approaches to the sole environmental-economic estimation of natural measures. The issues of the improvement of environmental-economic mechanism and ensuring environmental safety towards the formation of ecological measures in the construction of oil-gas objects within SOCAR strategy of steady economic development have been studied, the analysis on the waste management within SOCAR carried out and as a result of conducted research, the priorities in the spheres of environmental protection and rational nature management of business entities in the oil-gas industry specified as well.

ВОПРОСЫ ПРИМЕНЕНИЯ ЦИФРОВЫХ ИНФОРМАЦИОННО-КОММУНИКАЦИОННЫХ ТЕХНОЛОГИЙ В БУХГАЛТЕРСКОМ УЧЕТЕ

The article is aimed at studying modern information and communication technologies in the field of economics and, in particular, their applicability in the field of accounting. Every year digital opportunities in accounting become more and more recognized, popular and integrated. The author has studied the path of the evolutionary development of digital accounting. The trend of digitalization of the modern economy involves a modification of approaches to doing business. Given the further increase in competition in the market, top managers of corporations are betting on new technologies and the introduction of innovations, as a result of which it becomes relevant to study the essence and possibilities of using blockchain technology, artificial intelligence, machine learning in accounting and management of business entities, thanks to which it is possible to develop a single information space, equally interpreted by all stakeholders. one of the most promising digital technologies in accounting is the blockchain technology. The development of blockchain technology, cloud services, electronic document management, the use of other digital technologies, retraining and advanced training of accountants will serve a huge service in the development of digital accounting, which will become as transparent as possible for public authorities in order to replenish the budget.

Small and medium enterprises in regions - empirical and quantitative approach

The problem of identifying and quantifying the efficiency of accommodation units is currently a discussed issue. Recognition and identification of the most important aspects that increase the financial efficiency of a rapidly changing business environment, especially in a difficult period of economic and tourism bounce back is a key issue. Only the companies that adequately address the issue of their measurement and evaluation and are able to choose the right approach in this regard will win the competition. Our work focuses on the identification of key factors influencing the management of business entities. We carried out a detailed analysis of accommodation units in selected accommodation facilities at the regional level. We wanted to point out the differences within the individual regions of Slovakia. By applying the DEA method, we used individual models focused on inputs and outputs in order to determine the inefficient units in our research, and revealed its shortcomings and pointed out the way to improve the economic results of these research subjects.

CONSIDERING ENVIRONMENTAL FACTORS IN ENSURING THE ECONOMIC SECURITY OF THE BUSINESS SYSTEM

In this paper developed basic requirements for the systematic ecological management of business entities in ensuring the economic security of the business system by learning problems taking into account environmental factors. Offered main measures of economic and social stimulation of ecological management of business entities. Developed mechanism of coordinating socio-economic impact of systemic management with the interests of small business and environmental protection, ensuring its sustainable and secure development.

Теоретичні засади вибору організаційно-правової форми господарювання в Україні

Annotation. Introduction. The article is devoted to the issues of historical conditionality of modern features and institutional barriers on the way to the development of entrepreneurship in Ukraine, its internal content and social role as innovative and socially responsible activity, the history of emergence and development of an enterprise as a social-economic phenomenon and types. Also, it describes the objects, organizational and legal forms of management in different branches of economy, classification of public-private partnership; axiological aspect of state property; description of the organizational and legal form of the legal entities; main advantages and disadvantages of organizational and legal forms of management in the current conditions of modernization and globalization of economic relations. The article deals with understanding of property as belonging to means and products to the corresponding physical and legal persons. The notion of property is outlined as a social, economic, and legal category. Purpose. The paper shows the owner’s position following some property rights where he possesses, uses, and disposes of his property that doesn’t contradict the current legislation. The value of the axiology in economic relations is outlined as positively significant in meeting the needs of participants in public life. Results. As the article concerns there are the most significant features that distinguish organizational and legal forms: some participants in the created business entity, characteristics of the property owner; sources of the property as a material basis of entrepreneurship; limits of property liability; the method of sharing profits and losses; the form of business entity management. Conclusions. Organizational legal form is considered as a form of legal person ( a subject of entrepreneurship) which characterizes the peculiarities of its creation, property status, peculiarities of the owners’ interaction, founders and participants, their duties and obligations in the legal entity. It is proved that the ownership can be private and state and the last can acts as a form of ownership that plays some role in the economy of Ukraine. This form of ownership can be implemented based on public-private partnerships. Keywords: property; organizational and legal form; axiology of enterprise’s value; social responsibility; activity; entrepreneurship.

ТРАНСФОРМАЦІЯ БАЗОВИХ ПІДХОДІВ ДО ОРГАНІЗАЦІЇ УПРАВЛІНСЬКОГО ОБЛІКУ В УМОВАХ ГЛОБАЛІЗАЦІЇ

Анотація. Визначено роль загальноприйнятих принципів бухгалтерського обліку для організації як фінансового обліку, так і управлінського обліку на підприємствах України. Досліджено низку специфічних принципів, які не використовуються системою фінансового обліку, але є підґрунтям для організації управлінського обліку. Доведено, що перелік принципів управлінського обліку є більш розширеним, аніж загальноприйнятий. Виділено три підходи до ідентифікації принципів управлінського обліку (управлінський облік ґрунтується: на загальновизнаних принципах бухгалтерського (фінансового) обліку і специфічних принципах управлінського обліку; принципах бухгалтерського (фінансового) обліку, загальних та специфічних принципах управлінського обліку; тільки на загальних (або власних) принципах). Досліджено сутність принципів управлінського обліку та визначено їхні особливості внаслідок специфіки означеної підсистеми обліку та використання різноманіття облікових технік і методик. Виділено чотири глобальні принципи управлінського обліку: комунікація породжує інформацію, що має вплив; інформація є релевантною; аналізується вплив на вартість; розумне керування вибудовує довіру. Розкрито сутність глобальних принципів управлінського обліку і з’ясовано їхнє значення для ключових сфер діяльності. Доведено, що глобальні принципи управлінського обліку сьогодні мають рекомендаційний характер, однак регуляторами обліку в майбутньому пропонуються до обов’язкового застосування підприємствами, що представляють суспільний інтерес. Запропоновано перелік специфічних принципів управлінського обліку, що дозволяє поглибити розкриття його сутності, основних завдань і функцій. Визначено взаємозалежність принципів бухгалтерського (фінансового) та управлінського обліку при ухваленні рішень. Ураховуючи тісний взаємозв’язок принципів бухгалтерського обліку, глобальних принципів управлінського обліку та специфічних принципів останнього, їхню ієрархічну взаємозалежність запропоновано пірамідальну модель принципів бухгалтерського обліку в умовах глобалізації, використання якої дозволить підприємствам, що представляють суспільний інтерес, побудувати раціональну систему управлінського обліку, яка відповідатиме національним і міжнародним вимогам регуляторів обліку та сформувати фундаментальне обліково-аналітичне забезпечення управління діяльністю суб’єктів господарювання. Ключові слова: управлінський облік, принципи, інформація, глобалізація, підходи, організація. Формул: 0; рис.:2; табл.: 0; бібл.: 18.

СОВРЕМЕННЫЕ ТРЕНДЫ ПРОЦЕССА УПРАВЛЕНИЯ ЧЕЛОВЕЧЕСКИМИ РЕСУРСАМИ В УСЛОВИЯХ ИННОВАЦИОННОГО РАЗВИТИЯ

The new economy, the knowledge economy, is fundamentally changing the attitude towards the workforce. The concept of "personnel" first replaced the concept of "human resources", but today it is already "human capital". Thus, the “war for brains” becomes the mainstream of HR management. The profession of an HR manager in business entities comes to the fore, and it is on their actions that the effectiveness of not only the correct selection of personnel depends, but also the further path of each employee, up to painless dismissal, without causing negative consequences for the HR brand
 Today VUCA-reality forces us to radically revise the existing classical approaches to human resource management. Stability replaces instability, predictability - uncertainty, simplicity - complexity, certainty - ambiguity. The flagship is the "Person-centered" approach in HR - management, when effective management does not respond to the position and the focus of attention is completely directed to a specific employee, to his emotions, feelings, problems, behavior, the possibility of combining "brains".
 Thus, the process of human resource management of business entities needs effective management based on new trends in the full management cycle, taking into account the transformation of life associated with the introduction of a remote work format. Accelerated development and implementation of IT technologies is also reflected in the process of effective HR - management of business entities focused on innovative development.
 This article examines modern trends in HR management at different stages, including adaptive management decisions that meet the conditions of remote work, allowing modern business to be competitive and occupy a leading position in the market.