Сучасна парадигма організаційно-економічного механізму управління амортизаційною політикою підприємства
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Файли
Дата
2017
Автори
Овод, Л.В.
Ovod, L.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У науковій праці висвітлено авторське бачення сутності організаційно-економічного механізму управління
амортизаційною політикою підприємства та його складових.
The questions of forming and ensuring the functioning of the organizational and economic mechanism of management depreciation policy of the company, as one of the methods of mobilizing its own resources, are getting actuality in modern conditions. The structural basis of such a management mechanism is its organizational component. It provides the management of the enterprise's management, production process, and helps to increase the level of flexibility of production and the provision of all kinds of resources. It is important and necessary to definite the role and interactions of each entity involved in the management process, its tasks, functions and centers of responsibility to ensure the achievement of the strategic goal. The economical component of the amortization policy management mechanism has a set of economic levers and methods that are implemented through a multi-criteria system of indicators of assessing its effectiveness. The result of the functioning of this component is creation the conditions for achieving the planned level of efficiency of depreciation policy and the activity of the enterprise as a whole due to the efficient management of fixed assets, expenses, cash flows and capital. Organizational and economic mechanism of amortization policy management of an enterprise is a complex system of interrelated organizational and economic elements, levers and methods of influence on amortization policy which takes into account its purpose, types, influence of external and internal factors, principles and scientific and methodical approaches to formation , uses the appropriate system of information and analytical support, and also allows to assess the level of its effectiveness and selection of strategies for raising. Such a management mechanism provides an opportunity for an operative and flexible response to changes in the internal and external environment, creates conditions for positive influence on the development, adoption and control of strategic and tactical management decisions on the formation of amortization policy and the activities of the enterprise as a whole.
The questions of forming and ensuring the functioning of the organizational and economic mechanism of management depreciation policy of the company, as one of the methods of mobilizing its own resources, are getting actuality in modern conditions. The structural basis of such a management mechanism is its organizational component. It provides the management of the enterprise's management, production process, and helps to increase the level of flexibility of production and the provision of all kinds of resources. It is important and necessary to definite the role and interactions of each entity involved in the management process, its tasks, functions and centers of responsibility to ensure the achievement of the strategic goal. The economical component of the amortization policy management mechanism has a set of economic levers and methods that are implemented through a multi-criteria system of indicators of assessing its effectiveness. The result of the functioning of this component is creation the conditions for achieving the planned level of efficiency of depreciation policy and the activity of the enterprise as a whole due to the efficient management of fixed assets, expenses, cash flows and capital. Organizational and economic mechanism of amortization policy management of an enterprise is a complex system of interrelated organizational and economic elements, levers and methods of influence on amortization policy which takes into account its purpose, types, influence of external and internal factors, principles and scientific and methodical approaches to formation , uses the appropriate system of information and analytical support, and also allows to assess the level of its effectiveness and selection of strategies for raising. Such a management mechanism provides an opportunity for an operative and flexible response to changes in the internal and external environment, creates conditions for positive influence on the development, adoption and control of strategic and tactical management decisions on the formation of amortization policy and the activities of the enterprise as a whole.
Опис
Ключові слова
механізм управління, організаційно-економічний механізм, амортизаційна політика, складові організаційно-економічного механізму управління амортизаційною політикою
Бібліографічний опис
Овод Л. В. Сучасна парадигма організаційно-економічного механізму управління амортизаційною політикою підприємства / Л. В. Овод // Вісник Хмельницького національного університету. Економічні науки. – 2017. – № 6, т. 1. – С. 146-150.