Особливості формування організаційно-економічного механізму управління амортизаційною політикою підприємства
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Файли
Дата
2018
Автори
Овод, Л.В.
Ovod, L.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті сформовано та обґрунтовано наукові засади розбудови організаційно-економічного механізму управління
амортизаційною політикою підприємства. Деталізовано теоретико-концептуальні підходи до формування і реалізації дії
такого механізму: елементи, структуру та функціональну складову.
The development of modern economic relations in Ukraine and world is accompanied by the processes of transformation and globalization. Therefore a large value is acquired by the organizationally-economic mechanism of management an enterprise and amortization politics. Аmortization politics is part of general strategy of development of enterprise and influences on the updating process of the fixed assets, acceleration of rates of scientific and technical progress, investment activity, charges, financial results, taxes and financial state of enterprise. The system of amortization politics management is systemic, the elements of that are interdependent and form certain integrity, transformed in the certain mechanism of management for the achievement of the set goals. The mechanism of management of enterprise amortization politics operates in the form of elements: principles, aims, functions, levers and methods of influence. The connecting element of organizational and economic constituent of mechanism is totality of subsystems of management depreciation politics: prognostication and planning; motivations, organizations, co-ordinations; account and informative providing; to the analysis and control. Distinguishing the functional approach near the construction of mechanism of management amortization politics deem it wise to distinguish such functions of its management: planning (prognostication), organization, account, analysis, control, co-ordination. Thus, the modern organizationally-economic mechanism of enterprise management amortization politics has to be worked out on the basis of flexible model. It is based on objective economic laws, takes into account the influence and state of external and internal environment, has elemental, functional signs.
The development of modern economic relations in Ukraine and world is accompanied by the processes of transformation and globalization. Therefore a large value is acquired by the organizationally-economic mechanism of management an enterprise and amortization politics. Аmortization politics is part of general strategy of development of enterprise and influences on the updating process of the fixed assets, acceleration of rates of scientific and technical progress, investment activity, charges, financial results, taxes and financial state of enterprise. The system of amortization politics management is systemic, the elements of that are interdependent and form certain integrity, transformed in the certain mechanism of management for the achievement of the set goals. The mechanism of management of enterprise amortization politics operates in the form of elements: principles, aims, functions, levers and methods of influence. The connecting element of organizational and economic constituent of mechanism is totality of subsystems of management depreciation politics: prognostication and planning; motivations, organizations, co-ordinations; account and informative providing; to the analysis and control. Distinguishing the functional approach near the construction of mechanism of management amortization politics deem it wise to distinguish such functions of its management: planning (prognostication), organization, account, analysis, control, co-ordination. Thus, the modern organizationally-economic mechanism of enterprise management amortization politics has to be worked out on the basis of flexible model. It is based on objective economic laws, takes into account the influence and state of external and internal environment, has elemental, functional signs.
Опис
Ключові слова
механізм управління, амортизаційна політика, організаційно-економічний механізм управління амортизаційною політикою, management mechanism, depreciation policy, organizational and economic mechanism of amortization policy management
Бібліографічний опис
Овод, Л.В. Особливості формування організаційно-економічного механізму управління амортизаційною політикою підприємства [Текст] / Л. В. Овод // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 25-29.