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Abstract : Technical and Economic Indicators of Strategic Management Accounting in the Development Companies Based on the Life Cycle of the Produce
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Abstract: This article discusses the issues of technical and economic indicators of strategic management of a development company and the application of modern management accounting methods. We have analyzed various scientific studies of scientists in the field of product life cycle management and it was found that now this area is very popular and there is a demand for it from modern companies. In that reason for effective control and project planning, it has been proposed to use the Life Cycle Costing method, which can be successfully applied to development. This system was supplemented by the method of Target Costing, which is used for the target cost management. Using this method, the target price was determined, which was used to determine the acceptable margin of the development project at the planning stage. An interaction scheme of responsibility centers was proposed in order to achieve the implementation and effective operation of these systems, which allowed to reduce costs and accelerate sales. Using this proposal, it was possible to reduce design errors that led to significant additional costs. Keywords: Management accounting, Life cycle costing, Target costing, Direct costing, Development, Costs, Sales, Control. |
Abstract : The Socio-Economic Analysis of Strategic Planning on the Development of Public-Private Partnership: the Experience of Russian Regions
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Abstract: The subject of the article is the item of what is the interrelation between such management frameworks as strategic planning and public-private partnership (PPP). Development of PPP seems relevant especially for particular regions of the country as such a concept allows the salvation of important socio-economic issues of territory and economizing budget resources at the same time. Aside from that, PPP might serve as a tool for stable region development. However, this requires carrying out a purposeful policy on developing public-private partnerships, which is going to be worked on and reflected in regional strategic plans. Within the framework of this deed based on specific Russian region experience, the research is taking place, how exactly perspectives of development and usage of PPP are reflected in strategy documents, and how this is being reflected on the development level of this economical concept. The basis of the study includes such methods as, compilation analysis of regional regulatory legal acts, score-based document-benchmarking study, and integral estimation of PPP development level in Russian Federation regions. The study results allowed estimation of Russian Federation regions experience, to highlight some issues obstructing PPP development, and to suppose a group of recommendations, and using them practically will allow for more accurate and complete securing perspectives of PPP development in regional strategic plans. Moreover, this in turn, will allow making PPP a more effective tool not for investments attraction only, but also for achieving stable development. Keywords: Public-private partnership (PPP), Region, Strategy planning, Stable development, Investment attractiveness. |
Abstract : The Image of Municipalities
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Abstract: Purpose of the study: The aim of this study is to investigate the image of municipalities and also to determine the things that give the city a positive image of the territory. Methodology: The theoretical and methodological basis of the study is the ideas and paradigms that were developed in the works of leading domestic sociologists, cult urologists, economists, and marketers. The applied individual methods include comparative analysis, typology, classification method, questionnaire, method of analysis of social factors and events Results: The Program of socio-economic development must be amended in the form of a subprogram for the formation of a positive image of the municipality of Chekhov, since today there are no projects or programs aimed at creating a positive image of the municipality to one degree or another, its popularization and perception among the local population and among tourists. Moreover, information support of the main assets of the municipality of Chekhov (information about the advantages of the territory, photographs and advertising leaflets) in social networks, the media, on the Internet, that is, marketing of historical and cultural heritage with a priority on the work of A.P. Chekhov Applications of this study: The formation of a favorable image is of fundamental importance primarily for residents of the municipality. It affects the creation and support of social optimism among the population, trust in the authorities and confidence in the future. Novelty of the study: The image of the municipality is formed from the priority elements of its structure and a set of certain factors of development and promotion of the territory. So, the novelty of this study is to asses this image in modern life. Keywords: Municipality, Socio-economic development, Tourism appeal, Authorities, Territorial brand, Marketing of the territory. |
Abstract : The Contribution of Social Entrepreneurship to the Development of Human Capital of Students
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Abstract: The article presents the author’s vision of the place and role of social entrepreneurship in the development of the human capital of students. The authors note that the ongoing changes in society and the economy pose the most important task - the study of a phenomenon such as human capital. Training in social entrepreneurship of students can somehow contribute to the formation of the individual human capital of a student to more successfully adapt to the modern labor market. The authors proposed a model of human capital consisting of seven components, which served as the basis for the development and implementation of a modular curriculum in the work of several universities. The article presents a pedagogical experiment on testing a modular program at universities in the South and North Caucasus Federal Districts and evaluates its results. Suggestions were made for the development of an urgent and state-important strategic direction for universities - a focus on the formation of positive human capital for students. Keywords: Social entrepreneurship, Human capital, entrepreneurial capital, Social capital, Mission of higher education, Student. |
