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1
Choi, Eunsoo, Eunji Kim, Inji Kim, and Incheol Choi. "Attitude Toward Social Enterprises: A Comparison between For-Profit and Social Enterprise Employees." Sustainability 12, no. 7 (March 30, 2020): 2720. http://dx.doi.org/10.3390/su12072720.
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Social enterprises, organizations that pursue social purposes while generating profits, have garnered attention recently as potential key players for a sustainable economy. However, research on the perception of social enterprises by lay people has been ignored even though positive reception of social enterprises is an important condition for their sustainability. In the present study, we compared for-profit enterprise employees (n = 200) and social enterprise employees (n = 162) and examined their differences in attitude toward the profit-making aspects of social enterprises as well as the employees working for social enterprises. The results showed that for-profit enterprises overestimated that social enterprise employees were extrinsically motivated and underestimated their prosocial intentions. In addition, for-profit enterprise employees were less favorable toward the profit-making aspects of social enterprises, including payment of high salaries for the social enterprise employees and using donations to run social enterprises. Interestingly, the difference between for-profit and social enterprise employees in their attitude toward the profit-making aspects of social enterprises was explained by lay theories of altruism called “pure altruism.” The present research makes important contributions by identifying the psychological mechanisms that underlie individuals’ perceptions and attitude toward social enterprises.
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Sirenko, K. Yu. "Formation and distribution of the enterprise profit." ScientifiScientific Herald of Sivershchyna. Series: Education. Social and Behavioural Sciences 2021, no. 2 (November 1, 2021): 171–85. http://dx.doi.org/10.32755/sjeducation.2021.02.171.
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The purpose of the article is to study the stages of formation and distribution directions of enterprise profits, substantiation of proposals for improving the process of profit management in the enterprise. Profit occupies one of the main places in the general system of value instruments of a market economy. It ensures the stability of the enterprise, guarantees its full financial independence. The methods of analysis and synthesis, comparison were used in the article. The characteristic of a role of the enterprise profit in the conditions of market economy is resulted. Some types of the enterprise profit in accordance with the given systematization on the basic signs are considered. The main stages of calculation of profit (loss) from operating activities of enterprises are determined. It is proved that the profit from the sale of products (performance of works, provision of services) is the main type of the enterprise profit, which is related to the industry specifics of its activities. An analogue of this term is the term “profit from operating activities”. Enterprises distribute the profits that remain at their disposal to meet various needs: first, it is directed to the formation of financial resources of the state, the financing of budget expenditures. For the purposes of long-term development, the proportion of the distribution of net income for consumption and accumulation is of paramount importance. The main internal and external factors influencing the profitability of the enterprise are given. It is proved that the effectiveness of profit management processes largely depends on the quality of analysis, the reality of identifying reserves to increase it, the economic justification of plans for the formation and use of profits for the future. Thus, the factor of profit growth is the reduction of production costs. The reduction of production costs most fully reflects the savings of all types of resources available to the enterprise. Key words: profit, formation, enterprise, distribution, use, estimation.
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DUBKOVA, Valeria B. "THE PECULIARITIES OF INDUSTRIAL ENTERPRISES’ PROFIT TAXATION IN A DIFFERENTIATED APPROACH." Tyumen State University Herald. Social, Economic, and Law Research 7, no. 2 (2021): 219–42. http://dx.doi.org/10.21684/2411-7897-2021-7-2-219-242.
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This article studies the problem of improving enterprise profit taxation, the ways to solve it, and one of the main problems of the modern system of the enterprises taxation — how it is connected to the production efficiency. By solving it, we can determine the differentiation of the tax rates to the enterprises’ profit. Within its methodological framework, the author proposes to use the theory of surplus value. In order to spread the global methods for solving the issues of improving the taxation profit of enterprises and ensuring the economic efficiency and growth, the principles of neoclassic marginal theory are used. The system of indicators — signs and criteria — provides evidence for differentiating industrial enterprises into groups for a more optimal taxation of their profits. The author provides suggestions for forming the rate of the profit tax to stimulate the increase of production efficiency and reinvestment of funds for its development. The algorithm for calculating the profit tax rate assumes using the index of the norms of surplus value — profitableness of labor. This article proposes using a matrix for classifying industrial enterprises into groups, defining the level of the tax rates to profit for each of them based on the developed algorithm together with the level of production efficiency for 2018. For industrial enterprises, special industrial level of indicators — the signs differentiation — are considered: the structure of capital, the standard of profit, the profitableness of labor, and the results of their profit taxation using the method of free balance, the normative method, the modern and the proposed tax profit systems. In the case of the industrial enterprises, the relevance of the proposed reforms of the taxation of profit is explained. The results of research constitute the methodological basis of developing a more effective mechanism of taxing enterprises’ profit, which is especially necessary when realizing anti-crisis economic politics.
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Yang, Zongkang, Qiang Mei, Qiwei Wang, Suxia Liu, and Jingjing Zhang. "Research on Contract Coordination in the Manufacturing Supply Chain Given China’s Work Safety Constraints." Complexity 2021 (October 31, 2021): 1–17. http://dx.doi.org/10.1155/2021/1779098.
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With supply chain management’s increasing importance in work safety, this paper establishes the leading enterprise with core enterprises as work safety units. These guide the small and medium-sized enterprises within the supply chain to focus on improving work safety according to the leading position of the supply chain’s core enterprises. Therefore, the Stackelberg game model is applied to build and explain supply chain node-enterprises’ optimal centralized and decentralized operational decisions. This research was conducted in the context of enterprise work safety constraints’ influence on the manufacturing supply chain’s equilibrium results. It also reveals the necessity in supply chain node enterprises’ contract coordination design by comparing the two decision models’ equilibrium results. Ultimately, the manufacturing supply chain’s overall profit and work safety can reach a level that includes centralized decisions through revenue- and cost-sharing contracts. Furthermore, profits to the supply chain’s node enterprises also improve, and a Pareto optimality is achieved. An enlightened management demonstrates the importance of core enterprises’ leading position in the supply chain, and the supply chain node enterprises’ levels of work safety, product demand, and total profit can be promoted through revenue- and cost-sharing contracts.
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Graddy-Reed, Alexandra. "Do Hybrid Firms Out-Provide Traditional Business Structures? An Examination of Prosocial Behavior in North Carolina Firms." Nonprofit and Voluntary Sector Quarterly 47, no. 6 (July 12, 2018): 1223–48. http://dx.doi.org/10.1177/0899764018786468.
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With the rise of social enterprises has come a push for formal hybrid legal forms. Hybrid structures formalize a for-profit model with a social mission but carry no tax benefits. Using the case of North Carolina, this article examines a sample of formal hybrid firms and variation in their prosocial practices compared with informal social enterprises and traditional for-profit and nonprofit entities. Using firm-level survey data, Poisson estimations reveal that formal hybrid firms are associated with additional production-related prosocial practices as compared with traditional for-profits, informal social enterprises with both for-profit and nonprofit structures, and traditional nonprofits. This study contributes to the literatures on organizational identity and prosocial behavior as well as to the field of social enterprise by offering a comparison of formal and informal hybrid identification with a relatively large sample quantitative analysis.
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van der Merwe, Michael D., Sara S. Grobbelaar, Cornelius S. L. Schutte, and Konrad H. von Leipzig. "Toward an Enterprise Growth Framework for Entering the Base of the Pyramid Market: A Systematic Review." International Journal of Innovation and Technology Management 15, no. 04 (July 23, 2018): 1850035. http://dx.doi.org/10.1142/s0219877018500359.
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Enterprise growth has long been viewed as a strong success indicator. The literature on enterprise growth is however fragmented. This paper determines the major factors identified in the literature that can be attributed for promoting enterprise growth, linking them to success criteria for for-profit enterprises operating at the base of the pyramid (BOP) market. The rationale behind enterprises entering the BOP is the simultaneous alleviation of poverty and generation of profits. Via a grounded theory (qualitative analysis) approach, 25 enterprise growth factors were identified and the internal, business strategy related, start-up phase influencing factors were applied to BOP oriented enterprises, culminating in an operational framework.
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Markina, Iryna, Valeriya Lenʹ, and Vitaly Shapka. "Cost management as a factor for improving enterprise economic security." Actual problems of innovative economy, no. 3 (May 30, 2019): 83–88. http://dx.doi.org/10.36887/2524-0455-2019-3-12.
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Introduction. Modern enterprises operate in conditions of political and economic instability. This requires enterpris-es to build an integrated system for ensuring economic security. In Ukraine, the issue of economic security is relevant. But not fully understood. Need to clarify issues related to improving cost management. This is a factor in improving the econom-ic security of the enterprise. The purpose of the study is the theoretical and practical justification of cost management. Results. One of the the main goal of the enterprise is maximum profit. A factor in the success of enterprises is to re-duce production costs. Business security is a prerequisite for stable sustainable development and effective operation of the enterprise. Economic security depends on many factors: the actions of competitors, unsuccessful state policies, changing market conditions, and crisis phenomena. Object of enterprise security: personnel (managers, structural divisions, share-holders and employees), financial, economic, material and intellectual capital of the enterprise; specifics of activity. The head of the enterprise makes a decision. The decisions concern the price of the product, the amount of expenses. Costs - a decrease in the volume of material assets, cash. Cost management involves functions: forecasting, planning, rationing, organization, calculation, motivation and stimulation, accounting, analysis, regulation and control of expenses. Conclusions. We consider the “Cost-Volume-Profit” (CVP- analysis) analysis to be successful. It allows you to iden-tify changes in costs. The dependence of changes in production volumes and incomes on sales is studied; expenses and net profit. It’s substantiated that cost and profit planning using CVP analysis has limitations. Marginal income (profit) – the difference between sales revenue and variable costs. The higher the marginal income level, the faster fixed costs are reim-bursed. The average marginal income is an “indicator” of the contribution of a unit of production to covering fixed costs. The purpose of break-even analysis (CVP-analysis) is to predict financial results. Break-even analysis of economic activity is an indicator of the brink of effective and inefficient management. The same is the condition for maximizing profits. The main thing is an effective defense mechanism of the enterprise. Provides economic security of the enterprise from the threat of bankruptcy. Keywords: economic security, cost management, profit, costs, cost-volume-profit analysis.
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Sibiryatkina, Irina, and Yu Zelikova. "PROFIT ANALYSIS TOOLKIT." Actual directions of scientific researches of the XXI century: theory and practice 8, no. 2 (December 29, 2020): 111–15. http://dx.doi.org/10.34220/2308-8877-2020-8-2-111-115.
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The paper considers a toolkit for analyzing the profit of an enterprise, which includes reasonable indicators of analysis and assessment, supplemented by indicators of the industry's focus of the enterprise, which reflect and characterize the features of the activities of trade enterprises in a competitive environment. Evaluation of the company's activities in terms of the obtained financial result (profit) should not be limited to the analysis and assessment of cash flows, costs, investments in R&D, profit and profitability, but should also include industry indicators in order to quickly assess the company's profit, it is necessary to conduct an analysis and assessment of key performance indicators of the enterprise, such as the reputation of the company, the business activity of the enterprise, the breadth of the market for the products manufactured, the market position. For a generalized assessment of this approach, a toolkit is required in the form of an integral criterion for analyzing and assessing profit.
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Brahina, O. S., S. I. Buhenko, and M. H. Pavlus. "Profitability of the Enterprise and Ways to Increase It." Business Inform 10, no. 525 (2021): 261–66. http://dx.doi.org/10.32983/2222-4459-2021-10-261-266.
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The object of research of the article is the profit of enterprise and ways to increase it. The scholars’ opinions on the definition of «enterprise profit» were analyzed and the main approaches to its understanding are formed. According to the specified approaches, profit can be figured as follows: a monetary expression of part of the value of an additional product; net income of the entrepreneur from the invested capital; the difference between total income and total expenses; positive financial result of enterprise. According to the study, the definition of the concept of «profit» is formed and the essence of its meaning together with main functions is disclosed. The article discusses the theoretical aspects of increasing the profitability of enterprise, examines the factors of influence. Among the main factors influencing profits can be identified two groups: factors that do not depend on the activities of the enterprise (external); factors within the competence of enterprises (internal). The enterprise’s strategies related to profit are analyzed. The profitability of enterprise is an indicator that directly determines the final result of the activity of any enterprise. Increasing the profitability is one of the main goals of the management of any enterprise. There are many methods of increasing profitability, each enterprise chooses the most advantageous and convenient for itself, some of the methods are discussed in this article. The methodological and informational basis for the study of profitability of enterprise and ways to increase it are special and methodical literature by foreign and domestic authors, statistics of the Ministry of Statistics of Ukraine, periodic and reference literature; accounting, statistical, and operational reporting.
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LAZUARDI, MUHAMMAD. "ANALISIS KONTRIBUSI RETRIBUSI DAERAH DAN LABA BUMD TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI KALIMANTAN SELATAN." JIEP: Jurnal Ilmu Ekonomi dan Pembangunan 2, no. 1 (September 25, 2019): 1. http://dx.doi.org/10.20527/jiep.v2i1.1151.
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This study aims determine the level of contribution and effectiveness of regional retribution and profit of regional owned enterprises to LOR as well as efforts that can be done to improve the acceptance of regional retribution and profit of regional owned enterprises in South Kalimantan Province. The research method used is descriptive quantitative method. The results of this study indicate that the contribution of regional retribution and profits of regional owned enterprises to LOR in South Kalimantan Province from 2014-2016 is still low. In the 2014-2016 period the results of the effectiveness of regional retribution and regional owned enterprises were very effective.This means that the realization of regional levies and profits of regional owned enterprises in the 2014-2015 period always reaches the target. Then efforts can be made to increase revenues as well as the contribution of regional retribution to LOR, namely through intensification and extensification.While the effort to increase the revenue of regionally owned enterprises is through rearrangement and improvement of company management, training or coaching of regional owned enterprises employees.Keywords: Contribution, Effectiveness, Regional Retribution, Profit of Regional Owned Enterprises and Local Own Revenue
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Kubetska, O. M., T. M. Ostapenko, and R. A. Zaichenko. "Increasing Profits in Order to Ensure Economic Security of Enterprise." Business Inform 1, no. 528 (2022): 287–93. http://dx.doi.org/10.32983/2222-4459-2022-1-287-293.
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The article considers the role of profit, which is a key direction of activity of any commercial organization. The purpose of the article is to generalize practical recommendations for improving the profitability of enterprise (through optimization and/or minimization of material, labor costs associated with the manufacturing of products, sales and management costs; improving the quality of products; the chosen cost control system; marketing policy, pricing policy, etc.). The tactical reserves of increasing the profits of enterprise (including: increase in production and sales of products; reduction of production costs; structural changes in the range and nomenclature of manufactured and sold works, services and products) controlled by managers of the highest and middle levels of a particular enterprise, and strategic reserves for increasing the profit of enterprise (access to new markets of goods; increasing profits for the sale of a unit of production; increasing the increase in the profits of a particular enterprise; increasing the quality of products) are examined. Traditional methods of improving the quality of enterprise products are generalized (improvement of production technology; use of high-quality raw materials and the materials in the course of manufacturing products; advanced training of production workers). The most common directions of increasing the profitability of enterprise, which are traditionally involved at enterprises and allow to increase the economic profitability of sales, are considered. It is indicated that the choice of directions should be preceded by comparing them with each other, assessing the probability of profit growth and risk level. The content of application and possible variations in the use of directions (methods, reserves) of increasing the economic efficiency of enterprises are considered. The authors research the directions (methods, reserves), capable of having the most significant impact on the formation of the company’s profits, thereby ensuring its economic securit
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Velyka, Olena, and Hanna Zasukha. "Improving the profit generation management of a motor transport enterprise." Development Management 17, no. 3 (September 20, 2019): 1–9. http://dx.doi.org/10.21511/dm.17(3).2019.01.
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Profit is the main purpose and the key result of any enterprise operation. Profit management involves two stages, namely, generation and distribution. Profit generation is the main stage in the overall process of profit management and not only the basis for its distribution, but also a source of the production assets renewal and the new self-financing of the further development of the enterprise. Based on the analysis of approaches to the essence and classification of company profits, an advanced complex classification is proposed. In order to improve the profit generation management of a motor transport enterprise and to identify the main factors affecting its profits, an analysis of technical and economic indicators, analysis of profitability indicators and SWOT analysis were carried out. Given the results obtained, a questionnaire was created and a survey was carried out among managers and specialists of the enterprise, which allowed to identify the factors that have the greatest impact on the activity of the motor transport enterprise. The factors are classified into external and internal. Also, a factor analysis of the company’s profit was carried out, which made it possible to determine key indicators that require priority attention in managing the profit generation at a motor transport enterprise. It was concluded that the most important external factors include the Ministry of Infrastructure’s activities aiming at adapting the world tendencies to the Ukrainian automotive industry. The internal factors in controlling the profit generation of the enterprises are in paying greatest attention to the volume of services rendered, their cost and the size of transportation tariffs.
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Li, Yao, and Yuju Li. "Comparative Analysis on the Evaluation Method of Enterprise Profit Quality." E3S Web of Conferences 235 (2021): 02070. http://dx.doi.org/10.1051/e3sconf/202123502070.
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As an important index to measure the operating result of enterprises, profit is the focus of accounting information users. In recent years, with the emergence of financial fraud cases in the whole world, the authenticity and reliability of accounting profits have been questioned. The users of accounting information shift their focus from the quantity to the quality of accounting profits. How to evaluate the quality of profits comprehensively and reasonably has become the focus of enterprise financial analysis. At present, the academic world has not established a unified evaluation system and method. My study summarizes and evaluates four most commonly used methods for evaluating enterprise profit quality. The study finds that all kinds of methods have their own characteristics. Each method has advantages as well as disadvantages. It is believed that the quality of profit is affected by many factors, and a variety of methods can be used for comprehensive evaluation to ensure the accuracy of the evaluation result.
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GORYACHUK, V. F., and Y. A. NAZARENKO. "GROSS VALUE ADDED AS THE MAIN INDICATOR PRODUCTIVITY OF ENTERPRISES." Economic innovations 22, no. 2(75) (June 20, 2020): 25–33. http://dx.doi.org/10.31520/ei.2020.22.2(75).25-33.
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Topicality. Traditionally, output and profit are used as the main indicators of enterprise productivity, but they have significant shortcomings. All this determines the relevance of the search for new indicators that will provide an adequate idea of the productivity of enterprises and a single conceptual basis for assessing the results of economic activity at the micro, mega and macro levels. Aim and tasks. To analyze the existing indicators for assessing the productivity of enterprises, to identify their main short comings. Consider the experience of the Republic of Belarus in the use of gross value added as an indicator of productivity of enterprises. Justify the use of gross value added as a conceptual basis for assessing the results of economic activity at the micro, mega and macro levels. Identify the main indicators for assessing the productivity of enterprises on the basis of gross value added. Research results. As the main indicators of the enterprise, use "output" and "profit". The first indicator consists of gross value added and intermediate consumption and therefore it depends on the performance of other enterprises. In this case, the external contribution can be decisive and therefore the indicator "output" does not give an adequate idea of the productivity of enterprises. Another key indicator of enterprise activity is profit. With a focus on it, wages, social security financing and employee training are the costs of the enterprise and the smaller they are, the greater the company's profits. But in modern conditions to ensure sustainable economic development of the individual enterprise and the country as a whole, it is important to consider that employees are carriers of intellectual capital. The loss or reduction of this capital can lead to more significant losses than the loss of physical and financial capital. Under such conditions, it is advisable to change the benchmark, namely the use of gross value added as the main indicator of productivity of the enterprise. It is on the basis of this indicator that the main result of economic activity of the country (gross domestic product) and regions (gross regional product) is determined. Gross value added is a very important indicator in terms of meeting the needs of all stakeholders in the performance of the enterprise: employees, business owners, the state. The indicator "gross value added" is the main indicator of the enterprise in terms of the interests of society as a whole, and the indicator "profit" - the main in terms of the interests of business owners. The presence of these two indicators reflects the contradiction between the interests of society and business owners. Conclusion. Gross value added has a greater analytical value than the indicators "output" and "profit", because, firstly, it gives a more adequate picture of the results of enterprises, secondly, it determines the potential for capital accumulation and thirdly provides a single conceptual basis for evaluation of economic performance at the micro, mega and macro levels.
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Yi, Joon-Bum, and Se-Hak Chun. "The Effect of Cash Incentive Projects on the Social Value Performances of Social Enterprises: An Empirical Analysis of SK’s Social Progress Credit in Korea." Sustainability 14, no. 10 (May 22, 2022): 6310. http://dx.doi.org/10.3390/su14106310.
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Social enterprises seek to maximize benefits to society and the environment while obtaining profits. Social enterprises are increasing in number; however, their size and growth rates are very small. In addition, many social enterprises face difficulties in obtaining profits through social activities that generate social value, even though they are supported by government policy. Previous research has focused on the relationship between social performance and financial performance, compensation, and policy making, as well as the effect of incentives on social performance within organizations. To our knowledge, there is lack of empirical research on cash incentives for activities that generate social value. This paper analyzes the behavior of companies with regard to fostering a social enterprise ecosystem and a cash incentive system for social enterprises. In particular, we investigate the relationship between SK’s cash incentive system, which is called social progress credit (SPC), and the activities of social enterprises, and we examine which social value activities are affected by a cash incentive system. Furthermore, through empirical analysis, this paper analyzes how the amount of cash for incentives is determined by specific social activities, such as social service performance, employment performance, environmental performance, and social ecosystem performance, as well as by the size of the social enterprise and its financial performance (i.e., revenue and net profit). The results show that employment performance is the most important factor for incentive payments, reflecting the social atmosphere and government policy in Korea, and that it can be a simpler measurement of performance than other social performance measures. Moreover, the results show that there is a significant positive (+) relationship between incentive payments and financial performance, such as sales and net profit of social enterprises. In addition, it was found that more incentives were paid to small social enterprises with higher sales growth.
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Li, Guo Gang, Ting Yang, and Jia Ying Zhou. "Based on the Method of Enterprise Logistics Cost Accounting Research." Applied Mechanics and Materials 687-691 (November 2014): 5120–23. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.5120.
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At present, as an emerging service industry customer service and the third profit source of enhancing the competitiveness of the enterprise market, the logistics industry gets the attention of more and more enterprises. In the enterprise total cost, reasonable decomposition and calculating the logistics cost, seriously affect the profits of the enterprise. Therefore, how to make enterprise logistics cost accounting becomes the focus concern of enterprises to improve market competitiveness. This topic comes from the basic theory of homework cost method, the enterprise logistics cost accounting based on homework cost method are analyzed. This paper expounds the homework cost method based the thinking of enterprise logistics cost accounting, by the process of resource to homework cost object cost allocation, and the activity-based cost method of enterprise logistics cost accounting methods are analyzed on focus.
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Yu, Tai Yi, Yung Ching Fan, Ruei Shan Lu, and Kuo Wei Peng. "Uncertainty Analysis of the Carbon Tax on Net Profit for an Enterprise." Applied Mechanics and Materials 448-453 (October 2013): 4197–202. http://dx.doi.org/10.4028/www.scientific.net/amm.448-453.4197.
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A carbon emission trading/carbon tax is an economic incentive to encourage enterprises to reduce their carbon emissions. The information of greenhouse gas emissions at 2005-2009, carbon emissions trading prices in Europe, the euro-NT dollar exchange rate, and the profits and losses of enterprises, manufacturers of panel-related technology, were gathered to estimate VaR (Value at Risk) and CVaR (Conditional Value at Risk) values of implementing carbon tax or carbon emissions trading, using the Monte Carlo simulation method with the Crystal Ball software. This study uses sensitivity analysis, tornado diagrams, and spider graphs to determine the influence that variables have on enterprise net profit.
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Berest, Maryna, and Ljubov Merenkova. "Evaluation and analysis of factors influencing the financial sustainability of engineering enterprises." Economics of Development 18, no. 3 (December 6, 2019): 1–11. http://dx.doi.org/10.21511/ed.18(3).2019.01.
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Financial sustainability is one of the most important characteristics of an enterprise's financial position. It determines the level of the company independence from external entities and sources of financing, and, in turn, is conditioned by a set of multifaceted factors. In the case of negative influence of the external environment, engineering enterprises require research and selection of factors of influence on financial sustainability, which are formed in the internal environment of their functioning. The content analysis of definitions of the "financial stability of an enterprise" concept is carried out. Given the analysis results, the key informative characteristics of the enterprises are emphasized, such as state and structure of financial resources, solvency and profitability of the enterprise. In the context of selected areas and based on comparative analysis of literature sources and methods recommended at the state level for assessing the enterprise financial status, the study has formed a list of coefficients, the calculation and analysis of which is appropriate in evaluating assessment of financial enterprises. Using regression analysis, the study has revealed factors that most significantly influence the level of financial sustainability of engineering enterprises. It is established that the level of financial stability of the mechanical engineering industry enterprises in Kharkiv region is mainly influenced by the level of security of current liabilities of enterprises with financial current assets, the ability of enterprise assets to generate net profit and the share of equity in the financing sources structure. Therefore, to ensure the financial sustainability of engineering companies, management should take measures to ensure that they have a sufficient level of financial assets to cover their current liabilities and to optimize financial results in the context of increased net profit.
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Sublett, Michael D. "Corn Belt as an Enterprise-Naming Custom in the United States." Names 69, no. 4 (November 15, 2021): 1–12. http://dx.doi.org/10.5195/names.2021.2254.
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Enterprises, be they for-profit businesses or not-for-profit organizations, require names to differentiate themselves from other entities. Over a span of more than a hundred years entrepreneurs, corporate boards, and organizational founders have chosen to use Corn Belt or some spelling variant to identify their enterprises, perhaps believing that naming after this admired agricultural region will bless their enterprise with its longevity, productivity, and favorable image. This essay looks at the beginnings of Corn Belt as a vernacular term for an agricultural region, picks up the earliest uses of Corn Belt as an inspiration for enterprise names, tracks Corn Belt enterprises through time at one of the core locations of the naming practice, and presents the enterprises that in 2020 greeted the public with Corn Belt in their names.
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Yang, Qing Yun. "The Inquiry of Massive Open Online Course’s Profit Model." Applied Mechanics and Materials 631-632 (September 2014): 1178–81. http://dx.doi.org/10.4028/www.scientific.net/amm.631-632.1178.
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MOOC is free and open education curriculum, how to make profits in the free framework? MOOC should establish the "laddered profit model” that is from "nonprofit model", "net-school profit model" to "open-website profit model", based on the participation of the enterprises and the form of courses offered.
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Xia, Lei. "Analysis on the Small and Medium-Sized Enterprise Financing Bank Loans Availability." Applied Mechanics and Materials 687-691 (November 2014): 4799–802. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.4799.
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Indirect financing is bank credit financing, this is the main source of funds of our country small and medium-sized enterprise.Fang Gang believes that the current urgent need to develop non state owned bank is an effective way to solve the financing of small and medium-sized enterprises.In a variety of exogenous financing channel of small and medium-sized enterprises, bank loan is one of the most important financing channel.This paper do empirical research about financing bank loans availability of small and medium-sized enterprise for to our country. The results show that, in general, enterprises in the credit rating, longer enterprise age, status of the enterprise market, enterprise's profit ability and provide collateral ability, enterprise is the enterprise and enterprise in the economy is more developed areas and other factors, has significant influence on enterprise ability to get loan.
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Matuszewska-Pierzynka, Agnieszka. "Net profit distribution policy in companies using state-owned enterprises against payment." Oeconomia Copernicana 6, no. 2 (June 30, 2015): 89. http://dx.doi.org/10.12775/oec.2015.014.
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The main objective of this paper is to present the results of empirical studies on net profit distribution in companies using state–owned enterprises against payment. The main research hypothesis states that the majority of companies using state–owned enterprises against payment waive their right to the dividend and transfer a major part of retained earnings to supplementary capital. The empirical investigation of the main hypothesis has been conducted among 21 companies based in Mazowieckie Province, which concluded privatisation agreements with the State Treasury in years 2000–2005. The analysis of net profit distribution in companies using state–owned enterprises against payment is based on data collected and processed by the author of the article from the National Court Register, for the period from the privatisation date of the surveyed enterprises to 2010, using measures of descriptive statistics. The paper consists of the following parts: the introduction, the essence of giving state–owned enterprise for use against payment, the characteristics of companies qualified to the research sample, net profit distribution policy in companies using state–owned enterprises against payment. Finally, it is concluded that over the first three years of operation every second company using a state–owned enterprise against payment did not pay a dividend transferring all of retained earnings to supplementary capital.
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Goel, Rajeev K. "Research by Not-for-Profit Enterprises." Journal of Technology Transfer 29, no. 2 (April 2004): 211–16. http://dx.doi.org/10.1023/b:jott.0000019539.05696.16.
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Wilson, Meg. "Research by Not-for-Profit Enterprises." Journal of Technology Transfer 29, no. 2 (April 2004): 217–22. http://dx.doi.org/10.1023/b:jott.0000019712.44342.bd.
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J. J., Soundararaj. "Take Care of the 3 P's That Will Take Care of Your Business." Ushus - Journal of Business Management 9, no. 2 (June 10, 2010): 19–30. http://dx.doi.org/10.12725/ujbm.17.2.
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There has been a commendable change in the strategies being used by the business enterprises to make profit. The business enterprises all over the world are expected, or even compelled to have a situation whereby the motive of "maximisation of profits" has been replaced by "optimisation of profits".
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Vasilyev, V. D., E. V. Vasilyev, and A. E. Sbitnev. "ANALYTICS FOR DETERMINING COMFORTABLE VALUES OF THE CONSTRUCTION FIRM PROFITS BASING ON EMPIRICAL ESTIMATED COEFFICIENTS." Scientific Review: Theory and Practice 10, no. 6 (June 30, 2020): 1079–85. http://dx.doi.org/10.35679/2226-0226-2020-10-6-1079-1085.
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Profitability indicators are important elements that reflect the factor environment in forming enterprises’ profits. Therefore, they are mandatory when conducting a comparative analysis and assessing the financial condition of an enterprise. In addition, profitability indicators are used in the analysis of the enterprise management efficiency, in determining the long-term well-being of the enterprise, and can also be used as a tool for investment policy and pricing. By establishing the relationship between the amount of profit and the amount of invested capital, the rate of return can be used in the process of forecasting profit. The final financial result (balance sheet profit or loss) of the activity of a construction organization consists of the financial result from the delivery of objects, works and services provided for by contracts to the customer, the sale of fixed assets and other property of the construction organization, products and services of ancillary and auxiliary industries on the balance sheet construction organization. Based on the above, it is possible to formulate the main goal of the proposed research results as a choice of the most adequate model for assessing the construction enterprise’s profitability. The article discusses the classic emergent estimated coefficients of the firm’s performance. Having performed analytical transformations with bringing empirical developments into a comparable generalized form, the authors obtained conditions that determine the comfortable values of the profit before and after taxation. The resulting formalized models significantly expand the toolkit of top managers and develop new areas of business analytics.
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Chen, Wei Ke, and Ming Yu Guo. "Research on Moderating Effects of Job Satisfaction in Employee Turnover Intention of Insurance Enterprise." Applied Mechanics and Materials 644-650 (September 2014): 5934–38. http://dx.doi.org/10.4028/www.scientific.net/amm.644-650.5934.
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With the development of insurance enterprises, the frequent employee turnover increases the human cost in insurance enterprise. It also reduces profit of insurance enterprise. This study conducts hierarchical regression analysis based on the sample of insurance enterprise employees. It will research the regulation of job satisfaction for turnover intention in insurance enterprises. This study will help the human resource management in insurance enterprise.
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Guenther, David. "Of Bodies Politic and Pecuniary: A Brief History of Corporate Purpose." Michigan Business & Entrepreneurial Law Review, no. 9.1 (2020): 1. http://dx.doi.org/10.36639/mbelr.9.1.bodies.
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American corporate law has long drawn a bright line between for-profit and non-profit corporations. In recent years, hybrid or social enterprises have increasingly put this bright-line distinction to the test. This Article asks what we can learn about the purpose of the American business corporation by examining its history and development in the United States in its formative period from roughly 1780-1860. This brief history of corporate purpose suggests that the duty to maximize profits in the for-profit corporation is a relatively recent development. Historically, the American business corporation grew out of an earlier form of corporation that was neither for-profit nor nonprofit in today’s parlance but rather, served a multitude of municipal, religious, charitable, educational, and eventually business purposes in early nineteenth-century New England. The purposes of early American business corporations—rather than maximization of profit to private shareholders— were often overtly public, involving development of local transportation, finance, and other much-needed economic infrastructure. With the rise of factory-based manufacturing, railroads, and other capital-intensive industries in the middle decades of the nineteenth century and the advent of general incorporation statutes, the purpose of the American business corporation shifted fundamentally from public to private. By 1860, the stage was set for the modern firm. This Article concludes that the corporation has no intrinsic purpose. The corporation’s defining features are separate legal personality and the ability to aggregate capital toward any otherwise lawful end, whether for-profit or nonprofit. Social enterprises today more closely resemble the early American business corporation than the profit-maximizing modern firm. Social enterprise should be seen less as a legally uncertain novelty than a return to the business corporation’s nineteenth-century American roots. Finally, this Article suggests potential limitations for social enterprise.
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Dzhedzhula, Viacheslav, Iryna Yepifanova, and Viktoriia Humeniuk. "Profitability of the Machine-Building Industry Enterprises of Ukraine as an Indicator of Functioning Efficiency." Modern Economics 25, no. 1 (February 23, 2021): 58–63. http://dx.doi.org/10.31521/modecon.v25(2021)-09.
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Abstract. Introduction. In modern economic researches, scientists emphasize that one of the priority factors that determine the quality of economic growth of any country is the advanced development of innovation sectors of economic activity and industries, and, above all, machine building. In Ukraine, machine building is traditionally called the driver of Ukrainian economy development. The structure of machine-building includes the production of machinery, the production of electrical, electronic and optical equipment, and the production of vehicles. Now, enterprises of the machine-building industry need to constantly monitor the state of profitability. After all, profit not only reflects the end result of the business, but also determining the efficiency of enterprises functioning. Purpose. The profitability trend analysis of machine-building enterprises in Ukraine is considered as the main objective of the current research. Results. The net profit received by machine-building enterprises increased almost 4 times. In 2019 the profit rate was 19852119.3 thousand UAH, which is 15647263.4 thousand UAH more than in 2010. Moreover, the share of enterprises that made a profit increased by 17% and amounted to 75.3%. The structure of financial results of machine-building enterprises show, that the largest share of profits came from the production of vehicles and equipment – 31% and 27%, respectively. Almost 20% of the industry’s profit comes from the production of vehicles, trailers and semi-trailers. Enterprises that produce electrical equipment produce 15% of the total profit of the machine-building complex. The smallest part is made up of business engaged in the production of computers, electronic and optical products – only 9%. Conclusions. In order to increase the efficiency of machine-building enterprises of Ukraine, it is advisable to implement the following measures: to form an effective functional structure of the organization of enterprises; to use economically effective levers of influence on functioning and management of a machine-building complex in the conditions of unstable social processes; to improve the territorial organization of the machine-building complex; to subsidize interest rates on loans obtained for the purpose of technical re-equipment of enterprises. Keywords: profit; profitability; machine-building industry; efficiency of activity.
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Khalatur, Svetlana, and Irina Plisko. "Mechanism of profit management at the enterprises in financial globalization conditions." University Economic Bulletin, no. 39 (December 20, 2018): 74–82. http://dx.doi.org/10.31470/2306-546x-2018-39-74-82.
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Subject of research – conceptual, theoretical-methodological and scientific-practical principles of profit management at enterprises. Aim of research is to investigate and describe the mechanism, factors, reserves and ways to increase the profitability of enterprises of the national economy of Ukraine in the conditions of financial globalization. Methods of research. The article uses a set of methods of scientific research: statistical, historical, normative, analytical. From the methodological point of view, we note that this analysis refers to the period 2010-2017 years. Results of research. Having studied the ways to increase the profitability of enterprises in the market conditions, we can conclude that due to the lack of an effective business model for increasing the company's profitability in most of the enterprises of the national economy of Ukraine, there is a risk of shortfall in profits or even losses. It is argued that enterprises need to form an optimal business model for increasing profitability before performing financial and corporate activities in order to achieve the desired results. The problem is that many businesses use the concept of a business model and business strategy as interchangeable, which is not correct. Application of results. The results of this study can be applied in the practice of financial and economic activity of enterprises of the national economy of Ukraine. Conclusions. In order for the company to grow and profit, it is very important that it has a reliable business model as well as a competitive strategy on how to differ from competitors. It is important to combine business model analysis with strategic analysis when an enterprise develops and implements a new business model to protect the results of a transformed business model from the point of view of competitive advantage. This link involves segmentation of the market, creating value propositions for each segment, and developing a variety of "isolation mechanisms" that will help avoid simulating business models / business strategies by competitors. In order to create and maintain a competitive advantage, and thus increase the profitability of the enterprise, differentiated and difficult to immitate, at the same time effective design for the business model of the enterprise is very important.
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Wu, Shu Qin. "Application of Shapley Value Method in Profits Allocation of Cooperation of Enterprises, Colleges and Institutes." Applied Mechanics and Materials 40-41 (November 2010): 425–29. http://dx.doi.org/10.4028/www.scientific.net/amm.40-41.425.
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Cooperation of enterprises, colleges and institutes in essence is the management of knowledge supply chain. The cooperation can bring about excess earnings, with fair and reasonable profit allocation playing the role of power mechanism which facilitates cooperation of partners. We adopt a method that combines qualitative and quantitative research and establishes the profit allocation mechanism bonding cooperation of enterprises, colleges and institutes. Empirical analysis of cooperation profits allocation methods are carried out with the application of Shapley value.
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Krivka, Algirdas, and Romualdas Ginevičius. "Market Structure in the Context of Developing Competitive Strategy." Mokslas - Lietuvos ateitis 1, no. 3 (April 11, 2011): 34–37. http://dx.doi.org/10.3846/148.
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The abstract deals with the application of positioning strategies under the conditions of classical market structures. It is discovered that the assumptions of pure competition leave no space for M. Porter’s generic cost leadership and differentiation strategies to be applied. The enterprise’s actions, influencing five competitive forces and implementing generic strategies, are reasonable under the conditions of imperfect competition market structures. The game theory models, applied to oligopoly, indicate the close interaction of enterprises and interdependence of their strategic decisions: cost reduction and differentiation strategies not only increase the profit of the enterprise, implementing the strategy, but by affecting market price and residual demand decrease the competitor’s profit.
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Hu, Xuan. "Research on Profit Maximization of New Retail E-Commerce Based on Blockchain Technology." Wireless Communications and Mobile Computing 2020 (November 14, 2020): 1–8. http://dx.doi.org/10.1155/2020/8899268.
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With the development of science and technology and the extension of online users, e-commerce platforms gradually and effectively gather social resources such as manpower, technology, production, and capital. More and more traditional enterprises combine online and offline business as their operation and trade methods. E-commerce, as a new channel, has become one of the main transaction modes in the society. Under the background of reform of the supply side, and with the high-speed development of E-commerce, we will promote stock adjustment through incremental reform and optimize the structure of investment and financing in the process of increasing investment of e-commerce enterprises. High-quality products and diverse trading experience are the new development pattern in e-commerce. There are different profit maximization strategies for e-commerce enterprises when they face different economic situations. Besides, cross-border business is an advised way to expand business when the enterprise is under bigger profit. Via all these methods, e-commerce enterprise can help to optimize the structure of industries, circulation, and consumption and promote resource integration and optimization, and people’s living standards will be further improved. Finally, the e-commerce enterprise profit maximization will come true.
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Wang, Yuyan, Zhaoqing Yu, Liang Shen, and Runjie Fan. "Decision-Making of Electronic Commerce Supply Chain considering EW Service." Complexity 2020 (May 22, 2020): 1–13. http://dx.doi.org/10.1155/2020/8035045.
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With the rapid development of the network economy, it is a marketing strategy to provide an extended warranty (EW) service. Considering the differences in the EW service providers and dominant enterprises, this paper proposes four kinds of decision-making models and aims to study decisions of the electronic commerce supply chain, including EW price, sales price, and service level of e-platform. Through comparative analysis and numerical analysis, this research shows that, among four decision-making models, the highest system profit can be achieved when the seller provides the EW service and the e-platform dominates the system. For electronic commerce supply chain enterprises, whether to dominate the system or to provide EW service, it is conducive to the increase of profits. When the e-platform provides the EW service, the conclusion is that who dominates the system is the one who gets more profit. However, when the seller provides the EW service, the conclusion is that who dominates the system is the one who gets less profit. When the EW service is offered by the dominating enterprise, service levels of the e-platform are lower.
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Song, Jiekun, Xiaoping Ma, and Rui Chen. "A Profit Distribution Model of Reverse Logistics Based on Fuzzy DEA Efficiency—Modified Shapley Value." Sustainability 13, no. 13 (June 30, 2021): 7354. http://dx.doi.org/10.3390/su13137354.
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Reverse logistics is an important way to realize sustainable production and consumption. With the emergence of professional third-party reverse logistics service providers, the outsourcing model has become the main mode of reverse logistics. Whether the distribution of cooperative profit among multiple participants is fair or not determines the quality of the implementation of the outsourcing mode. The traditional Shapley value model is often used to distribute cooperative profit. Since its distribution basis is the marginal profit contribution of each member enterprise to different alliances, it is necessary to estimate the profit of each alliance. However, it is difficult to ensure the accuracy of this estimation, which makes the distribution lack of objectivity. Once the actual profit share deviates from the expectation of member enterprise, the sustainability of the reverse logistics alliance will be affected. This study considers the marginal efficiency contribution of each member enterprise to the alliance and applies it to replace the marginal profit contribution. As the input and output data of reverse logistics cannot be accurately separated from those of the whole enterprise, they are often uncertain. In this paper, we assume that each member enterprise’s input and output data are fuzzy numbers and construct an efficiency measurement model based on fuzzy DEA. Then, we define the characteristic function of alliance and propose a modified Shapley value model to fairly distribute cooperative profit. Finally, an example comprising of two manufacturing enterprises, one sales enterprise, and one third-party reverse logistics service provider is put forward to verify the model’s feasibility and effectiveness. This paper provides a reference for the profit distribution of the reverse logistics.
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Lešinskis, Kristaps. "THEORETICAL ASPECTS OF EMPLOYEE FINANCIAL PARTICIPATION IN ENTERPRISES." Latgale National Economy Research 1, no. 1 (June 30, 2009): 20. http://dx.doi.org/10.17770/lner2009vol1.1.1764.
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The contemporary ideas suggest the profit sharing not only among the capital and the enterprise, but the labor as well. The way how to put into effect this approach to wealth distribution is employee financial participation. There may be several forms of employee financial participation – profit sharing, share ownership, saving schemes, gain sharing. This paper will analyze theoretical background and practical issues of employee financial participation in enterprises.
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Střeleček, F., Daniel Kopta, Jana Lososová, and Radek Zdeněk. "Economic results of agricultural enterprises in 2010." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 7 (2012): 315–28. http://dx.doi.org/10.11118/actaun201260070315.
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The paper analyses the development of economic measures on a sample of agricultural enterprises in the Czech Republic in 2006–2010. These enterprises were divided according to the share of the land in the LFA. The aim of the paper is to describe current economic state of agricultural enterprises and to define long-term tendencies of the profit/loss and of factors that can influence it. Compared to 2009, the situation of agricultural enterprises improved in 2010, the majority of enterprises reached a profit, however the profit was not at the same level as in 2007 and 2008. Primarily, total production after its considerable decline in 2009 increased only slightly and reached a level of 2006 in the average enterprise. The labour productivity increased due to a reduction of the number of workers. Decreasing the number of workers is a long term trend as well as increasing of financial support in agriculture. However, the growth rate of support is slowing; the non-LFA support has been decreased in last two years. The increasing share of revenues from crop production and reducing the share of revenue from livestock production is also a long-term tendency.
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Chen, Tingming, and Yichun Weng. "On Legitimacy of WISEs." China Nonprofit Review 9, no. 2 (December 12, 2017): 310–36. http://dx.doi.org/10.1163/18765149-12341335.
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AbstractAmid the increasing diversification of social development, the services provided by the government hardly satisfy all sorts of needs. The establishment of non-profit organizations (npos) timely addresses the government’s deficiency in handling public affairs. As a result, thenpos almost turn into private enterprises and social enterprises aim to deliver public benefits, which has aroused disputes and doubts like “mission drift” and “for-profits in disguise.” This article adopts Suchman’s pragmatic, moral and cognitive legitimacy analysis to reexamine the work integration social enterprises (WISEs) which enable the disadvantaged or those with disabilities to join in the labor market after training, coaching and professional practice. Based on literature review and in-depth interview, this article makes a case study of CANYOU, an exemplary social enterprise set by persons with disabilities by leveraging advanced technologies.
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Ershov, A. T., E. A. Gubareva, E. L. Nolde, and M. V. Efimova. "Scenario for applying the duality theory when planning production in the industry." E-Management 3, no. 3 (November 20, 2020): 28–33. http://dx.doi.org/10.26425/2658-3445-2020-3-3-28-33.
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The task of drawing up an optimal production plan for an enterprise with limited resources and problem solution of bridging production bottlenecks for only one enterprise are of limited interest. New technical capabilities due to the volume and speed of data transmission and processing, allow you to solve new problems in which the apparatus of the duality theory can be fully used.The authors consider the problem of planning the optimal production company (firm, industry, ministry) volume, which structurally has a certain coordinating (managing) center and a network of enterprises (branches), which can be located in different regions, and are not connected with each other. Each of the branches has its own technological matrix of resource costs for output, resource reserves, expected profit from the sale of each type of product unit.An iterative algorithm for finding production plans for each of the enterprises is proposed, when implementing which the total profit of the company can be increased. The Center finds the optimal production plan for each of the enterprises according to this algorithm and using the classical formula of the optimal production planning problem. Further, for each of them, the Center, solving the problem of resolving production bottlenecks for each of the enterprise, determines the supply volumes of resources scarce. The Center supplies scarce resources to enterprises and forms a new adjusted output plan for each of the enterprises. If it is impossible to supply scarce resources to meet the needs of all enterprises in the company, the options for the most promising planning models are offered, under which the total profit of all enterprises in the company will be the greatest.The implementation of the planning scenarios proposed below becomes real when switching to digital production management methods.
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Paranoan, Natalia. "Makna Laba Bagi Pelaku Bisnis Waralaba." E-Jurnal Akuntansi 30, no. 5 (May 25, 2020): 1329. http://dx.doi.org/10.24843/eja.2020.v30.i05.p20.
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The purpose of the study is to uncover the meaning of profits for businesses in the Big Bananas franchise. The phenomenon of franchise business in Indonesia is increasing which was previously dominated by foreign franchise businesses. The study uses qualitative research methods and one key person to uncover profits in the Big Banana franchise business. The results of this study indicate that so far earnings have only been reviewed based on mere earnings material. While profits are also about other contributions from the conduct of business enterprises, such as the highest level of responsibility for the natural environment around the business, including those related to company resources, leadership aspects, and competition aspects in the business world. Then, the meaning of profit for the owner is material profit, satisfaction profit, and social profit.
Keywords: The Meaning Of Profit; Franchise; Material Profit; Satisfaction Profit; Social Profit.
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Dandan, Fan, and Xu Qi. "The Impact of Power Structures on Supply Chain Enterprises with Carbon Emission Reduction Decisions." International Journal of Business and Management 13, no. 8 (June 30, 2018): 246. http://dx.doi.org/10.5539/ijbm.v13n8p246.
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This paper focuses on analyzing the impact of power structures of supply chain enterprises on their carbon emission reduction decisions. First, three game models (Nash, Manufacturer Stackelberg and Retailer Stackelberg) are constructed according to members’ different bargaining power, respectively. Then, the optimal carbon emission reduction decisions and profits of supply chain enterprises in different game models are solved and compared. The research results show that supply chain enterprises have the lowest carbon emission reduction rate in Nash game, and their corresponding profits are the least. As for Stackelberg game, the carbon emission reduction rate as a leader is greater than that as a follower, but the profit as a leader is less than that as a follower. The total profit of the entire supply chain system in Manufacturer Stackelberg model is always greater than that in Retailer Stackelberg model.
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Kročil, Ondřej, and Richard Pospíšil. "Comprehensive measurement of social enterprise impact." Ekonomski pregled 69, no. 5 (November 19, 2018): 571–93. http://dx.doi.org/10.32910/ep.69.5.6.
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The theory of enterprise financial management offers number of methods used in practice which serve as basis for investment decision making and as a mode of feedback on its effectivity and impacts. Most of these methods are appropriate mainly for enterprise financial management whose main objective is market value maximisation or profit maximisation. But important elements of present-day economy are also enterprises pursuing a higher objective than profit. In European Union countries this role is played particularly by social enterprises in the form of profit-making or non-profitmaking organizations which quite often obtain public-budget-based support. Undoubtedly, social enterprise as a whole may be viewed as so-called social investment. Measuring of real impact of this type of investment is important not only for social entrepreneurs but also for public authorities or bodies and it requires application of different methods. Research objective of this article is to propose a set of methods which can be used to measure social enterprise contribution effectively and comprehensively by social entrepreneurs or public authorities.
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Da, Bowen, Chuanzhe Liu, Nana Liu, Yufei Xia, and Fangming Xie. "Coal-Electric Power Supply Chain Reduction and Operation Strategy under the Cap-and-Trade Model and Green Financial Background." Sustainability 11, no. 11 (May 28, 2019): 3021. http://dx.doi.org/10.3390/su11113021.
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For reliving the pressure of air pollution and corresponding the sustainability development policy in China, the companies are urging the creation of a highly productive low-carbon supply chain. This work uses price regulation, the cap-and-trade model, and a green financial policy background to establish a strategy for the coal–electric power supply chain with two-level carbon reduction and operation with financial constraints. A Stackelberg model was built to help investigate the rate of thermal order realization, the carbon reduction strategy in the coal enterprise, and the amount of thermal energy ordered in the electric enterprise. Results show that under a green financial background, a high bank loan discount rate for investing in carbon reduction technology equates to large carbon reduction in coal enterprises, large quantities of thermal energy ordered in electric enterprises, and high profit for coal and electric enterprises. However, the realization rate of thermal power ordered decreased when the price regulation become strict, thereby reducing the profit and carbon emission in electric enterprise. Therefore, the thermal price regulation level increased, the profit on both company and the production did not respond with sensitivity, and the government could encourage a low carbon model by controlling the bank loan rate.
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Sari, Corina Metha, and I. Gede Putu Banu Astawa. "Mengungkap Praktik Akuntansi Manajemen Strategik Terhadap Kinerja Keuangan Pada Badan Usaha Milik Desa (Bumdesa) Bhuana Utama Desa Panji." Jurnal Akuntansi Profesi 12, no. 2 (December 1, 2021): 261. http://dx.doi.org/10.23887/jap.v12i2.35550.
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This study aims to reveal strategic management accounting practices on financial performance in the Village Owned Enterprises (Bumdesa) Bhuana Utama Panji Village. Based on the profit and loss report on Bumdesa Panji, which gets a significant increase in profit from year to year, a strategic plan can be made by the Bumdesa management with the aim of maintaining and increasing these profits in the future. This research is a qualitative descriptive study with the methods used are observation, interviews, and document analysis. The results obtained in this study that strategic management accounting can be used by a business entity in conducting analysis to increase profits in its business.Keywords: Strategic Management Accounting, Financial Performance, Village-Owned Enterprises
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SHEPELEV, Denis Viktorovich, and Dina Viktorovna SHEPELEVA. "PECULIARITIES OF DEVELOPMENT AND LEGAL REGULATION OF ACTIVITY OF STATE-OWNED ENTERPRISES IN RUSSIA IN THE 17th – THE 21st CENTURIES." Tambov University Review. Series: Humanities, no. 174 (2018): 149–54. http://dx.doi.org/10.20310/1810-0201-2018-23-174-149-154.
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The peculiarities of the historical way of development of state-owned enterprises and the expression of their legitimate interests in obtaining profit are considered. That acquires the actual aspect taking into account modern economic realities and market conditions. The development of social values that make up the legal culture of society is dynamic with the market and economy development. The existence on the market of such public legal structures as state-owned enterprises allows the state simultaneously to make profit and realize specific, sometimes unique goals and objectives, such as the implementation of separately subsidized activities, chemical and military industries. By their legal nature, state-owned enterprises have the purpose of making a profit and are commercial organizations. The concept of “state-owned enterprise” had not been directly fixed in the domestic legislation until the adoption of the Civil Code of the Russian Federation. Such formulations as “state-owned factories”, “state-owned plants” were typical for state-owned enterprises in the pre-revolutionary period. In this regard the use of the term “state-owned enterprises” was applicable to all state-owned industry. In Soviet legislation the term “enterprise” was used without specifying the characteristics that reflect their state nature. It is concluded that the historical way of state-owned enterprises formation in Russia has passed a rather long and complicated process from the point of view of ownership, but the essence and historical purpose of the creation have not changed – it is the state defense and industry maintenance.
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Galiev, Zh K., and N. V. Galieva. "PROFIT FORMATION STAGES IN A COAL ENTERPRISES." Economy in the industry, no. 3 (May 3, 2015): 70. http://dx.doi.org/10.17073/2072-1633-2014-3-70-74.
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CHOE, CHONGWOO, and XIANGKANG YIN. "Do China's State-Owned Enterprises Maximize Profit?" Economic Record 76, no. 234 (September 2000): 273–84. http://dx.doi.org/10.1111/j.1475-4932.2000.tb00023.x.
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Shen, Aiyuan. "AN EMPIRICAL STUDY ON THE MOTIVATION OF CHOOSING FAIR VALUE MEASUREMENT MODEL IN INVESTMENT PROPERTY." EUrASEANs: journal on global socio-economic dynamics, no. 1(32) (January 31, 2022): 38–52. http://dx.doi.org/10.35678/2539-5645.1(32).2022.38-52.
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This paper selects all non-ST listed companies in the A-share market with investment properties in the time period from 2015 to 2019 as the initial research sample and employs a binary logistic regression model to empirically examine the specific motivations of companies’ management in choosing the fair value measurement model. Our results show that the level of enterprise fair value measurement has a significant positive impact on the increase in net profit, the improvement in the ability of debt financing, the increase in total assets, the increase in the level of executive compensation and the increase in enterprise value. However, it also enhances the level of enterprise earnings management and leads to an increase in speculations by enterprise executives. In the meantime, the higher the level of fair value measurement of investment properties, the greater the fluctuations in profit, total assets and debt financing. This indicates that the adoption of the fair value measurement model for investment properties will increase the instability of profit, total assets and debt financing of enterprises. The majority of enterprises currently adopt the fair value measurement model in relation to the listed investment properties for opportunistic motives, as a way of presenting an improved quality of enterprises’ financial disclosure to both outside investors and the market overall, while catering for market developments and external regulation.
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Bae, Tae Jun, and James O. Fiet. "Imprinting Perspective on the Sustainability of Commitments to Competing Institutional Logics of Social Enterprises." Sustainability 13, no. 4 (February 13, 2021): 2014. http://dx.doi.org/10.3390/su13042014.
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This study examines the conditions under which dual commitments to competing institutional logics, particularly a social vs. a commercial logic, are both important to organizational functioning for social enterprises. Using hand-collected data from a survey of 190 social enterprises in South Korea, we identify a reliable measure for the sustainability of competing logics. We also identify the factors associated with variation in a social enterprise’s capacity to sustain dual commitments to competing institutional logics. Using an imprinting perspective, we show that a social entrepreneur’s non-profit experience has a curvilinear effect on the sustainability of competing logics. Moreover, the non-linear effect of a social entrepreneur’s non-profit experience on the sustainability of competing logics is less profound in social enterprises with a highly ambivalent founder.
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Bondarenko, Yu V., Azeez Ammar Emad, E. V. Vasilchikova, and O. V. Bondarenko. "MODELS AND ALGORITHMS OF THE CONSISTENT FINANCIAL DISTRIBUTION IN THE IMPLEMENTATION OF PROJECTS OF THE ASSOCIATION OF BUSINESS ENTITIES." Bulletin of the South Ural State University. Ser. Computer Technologies, Automatic Control & Radioelectronics 20, no. 4 (December 2020): 83–94. http://dx.doi.org/10.14529/ctcr200409.
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A characteristic feature of the development of modern economic systems is active association, inte-gration of enterprises into larger economic entities. A distinctive feature of such associations is the multidirectional interests of its members. The development of innovative mechanisms for financial management of an integrated structure, allowing to take into account the conflic¬ting interests of the enterprises of the association, is an urgent task. Aim. To develop mathematical models and algo-rithms to improve the efficiency of financial management of the association of business entities by forming an optimal package of projects and coordinated distribution of profits from its implemen-tation between enterprises. Materials and methods. The proposed approach is based on the use of systems analysis methods, optimization methods, decision theory and game theory. The paper dis-cusses the mechanism for the coordinated distribution of funds of the enterprises of the association in the implementation of projects, which consists of two enlarged stages. At the first stage, an optimal package of merger projects is formed. Each enterprise of the association offers its own variants of projects, from which a package of projects is formed. The constructed model of the formation of a package of projects that ensures the amalgamation of obtaining the greatest profit is a knapsack problem and is solved by the branch and bound method. At the second stage, the distri-bution of profits from the implementation of projects between the enterprises of the association is carried out. To find the distribution of profits, ensuring the coordination of the economic interests of the enterprises of the association, it is proposed to use the methods and principles of the theory of cooperative games. The paper shows that the described problem can be formally represented as a game in the form of a characteristic function. It is proposed to choose a certain element of the C-core as an agreed profit distribution. The formation of this element is carried out on the basis of an optimization model, the function of the goal and the system of restrictions of which takes into ac-count quantitative indicators of the activity of enterprises' participation in the implementation of merger projects. Results. A mechanism has been developed for the coordinated distribution of fi-nancial resources of the enterprises of the association during the implementation of projects, based on mathematical models and methods. A feature of the mechanism is the application of the game principle when distributing the profit of projects. Practical calculations are carried out to substantiate the advantages of the presented approach in comparison with the known methods. Conclusion. The coordinated distribution of finances proposed in the work reasonably ensures the benefit of each en-terprise from the joint implementation of projects and stimulates the management of enterprises to search for highly effective projects.