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  • Ескіз
    Публікація
    Entrepreneurship opportunities and economic growth in the conditions of globalization
    (2022) Iershova, N. Yu.; Lynnyk, Olena Ivanivna
  • Ескіз
    Документ
    Monitoring as a tool to improve the efficiency of operational activity of restaurant business enterprises
    (Національний авіаційний університет, 2018) Iershova, N. Yu.
  • Ескіз
    Документ
    Changes in university educational technologies applied in business education and management based on stakeholder theory
    (ELIT – Ekonomska laboratorija za istraživanje tranzicije, Podgorica, Crna Gora, 2020) Iershova, N. Yu.; Portna, O. V.; Khoroshylova, Yu.
    At the present stage of societal evolution there is a rapid development of innovation processes observed in university education. Indeed, the standards of higher education are getting higher and being determined under the influence of stakeholders and global processes of redistribution in the labour market. The main vectors of development in Ukraine’s higher education are outlined in Decree of the President of Ukraine of September 14, 2000. (No. 1072-2000): On the Program of Ukraine’s Integration into the European Union, Orders of the Cabinet of Ministers of Ukraine, Decisions of the Ministry of Education and Science of Ukraine. The main task facing university education in the field of business education and management based on the theory of stakeholders is to ensure the potential development for future professionals in accordance with the needs of stakeholders. In addition, many state agencies, banks, companies do not simply need specialists but economists, managers, financiers, and problem-solving professionals. Therefore, the system of higher education requires changes in approaches to organizing the educational process. The creation of a single educational space, the introduction of a degree system of higher education (as provided by the Law of Ukraine “On Higher Education”), the transition to educational and professional standards taking into account the interests of stakeholders necessitate reorientation of the pedagogical process to implement new approaches into education.
  • Ескіз
    Документ
    Aspects of the multidimensionality of non-financial reporting of a company in the era of instant information dissemination
    (Львівський торговельно-економічний університет, 2021) Iershova, N. Yu.
  • Ескіз
    Документ
    Development strategic management accounting tools for evaluation of business performance in conditions of innovation dynamics
    (Al Ghurair Printing and Publishing LLC, Dubai, UAE, 2016) Iershova, N. Yu.
    The present article deals with the use of strategic management tools accounting concepts in evaluating of business performance. Studied the possibility of creating an integrated information system of strategic management. Defined terms of reference for the strategic management accounting system in the enterprise management through the integration model EVA-BSC-ABC.
  • Ескіз
    Документ
    Eco-management of organizations within the green economy system
    (Research and Innovation Centre Pro-Akademia, 2020) Portna, O. V.; Iershova, N. Yu.
    The article examines the significance and role of eco-management in the system of green economy as it is connected with the need to develop new scientific and methodological approaches to managerial decision-making aimed at ensuring resource-oriented production and economic activities of an organization. The purpose of the research is to develop management technologies for eco-management to build a green economy. The eco-management technologies are studied in the following areas: 1) an analysis and evaluation of statistical observations on economic development trends and identification of issues in resource conservation, 2) justification of the need for a new approach to managing organizations, namely considering an environmental component in the decision-making process, 3) the choice of resource-saving measures in terms of a limited financial budget, 4) algorithmic implementation of environmental management components as an important component of an organization's competitive strategy. The methodical approach to the choice of environmental measures and criteria of resource utilization completeness is suggested. This allows forming the information space as a basis for making management decisions in the field of ecological safety of industrial organizations. During the last decade, the main trends of economic development have confirmed the importance of resource efficiency as far as economic and environmental aspects, which has allowed to determine the impact of research results on the economy and the environment from the standpoint of sustainable development. To this end, practical recommendations for reusing industrial waste in the production activities of companies have been provided. Within the established system of principles, criteria, and factors of rational and efficient use of resources in the conditions of modern economy, the issues of identifying and revealing the features in the development of branch organizations within the mechanism of their resource efficiency have proved to be crucial and of paramount importance.
  • Ескіз
    Документ
    Staffing strategic management accounting at the enterprise
    (Національний технічний університет "Харківський політехнічний інститут", 2019) Iershova, N. Yu.
  • Ескіз
    Документ
    Analytical provision for managing innovation activities within the company considering the interests of stakeholders
    (Research and Innovation Centre Pro-Akademia, Poland, 2020) Portna, O. V.; Iershova, N. Yu.; Tereshchenko, D. A.; Chaika, Tetiana; Dubynskyi, George
    The article covers the problem of analytical provision for managing innovation activities within a company, taking into account the interests of stakeholders – this is connected with the possibility of ensuring the competitiveness, assessment of innovation activities and choice of innovation strategy. The purpose of the study is to identify the conditions and trends of innovation activities on the basis of accounting and analytical data considering the interests of stakeholders. The study of the current state and general trends of innovation activities at enterprises was conducted in a logical sequence as follows: 1) the number of innovatively active enterprises, 2) the share of industrial enterprises among the innovatively active enterprises, 3) the estimation of the amount of financing and the level of expenditures on innovations and 4) strategic priority directions of innovation activities that allowed to identify and analyze barriers to the development of an effective innovation policy. This provided an opportunity to develop the structure of analytical provision for the system of managing innovation activities within a company as a logical chain of strategic results for achieving economic success. However, a number of limitations and risks were identified. The assessment of the impact of innovation on the economic, environmental and social efficiency of a manufacturing production process is argued to be based on systematic and structured accounting and analytical information and reflected in non-financial reporting (in particular, the G4 Sustainability Reporting). In view of this, we consider it advisable to supplement the sustainability reporting with the indicators that characterize the effectiveness of innovation management. The results of the study are relevant and useful for large and medium-sized enterprises in the context of ensuring the implementation of an innovation model of development as well as for conducting applied research in the field of business strategies to ensure sustainable company development.