Innovative activities, updating and development of management methods have become a necessary condition of further advancement of national research universities (NRU). Main problems of management accounting include selection of the accounting method. Methods do not only functionally ensure the management accounting structure but are also rather flexible and meet the requirements of IT technologies. Strategic development of the management accounting system based on the information resource as a key tool is preconditioned by the need for accounting of results of applying NRU’s innovative resources, which constitute management accounting items. Tasks solved by integration of management accounting and the NRU’s information resource lie in adaptation of the management accounting system to information resource potential ensuring its complex application at the hi-tech level. In order to provide a university with accounting information we need a quality management accounting system, which enables operative management of NRU’s available resources. The authors introduced term “integrated management accounting system”, which results in integration of the information resource in the management accounting system. We considered budgeting as a management technology, which allows to upgrade efficiency and quality of management work, to strengthen the policy of material and non-financial resource economy and to outline causes of deviations of the NRU’s performance indices. At formation of the function-oriented multi-level budget of carrying out the NRU’s innovative activities we considered the university’s information resource potential. We used advanced OLAP technology as a tool of the budgeting system. Application of the integrated management accounting system ensures full multidimensional accounting at a short period of time. Operative accounting and management accounting enables to adapt quickly to changes connected with changes in accounting to the federal center, as well as to see problems connected with the NRU’s activity upon their occurrence and to eliminate them before they affect the NRU’s innovative development.
THEORETICAL ASPECTS OF ECONOMIC RISK MANAGEMENT SYSTEM DEVELOPMENT IN UNSTABLE BUSINESS ENVI-RONMENTAL CONDITIONS
KATOCHKOV E.V., OKOLNISHNIKOVA I.I
The authors’ research is devoted to the issue on establishment of the economic risk management system in conditions of unstable business environment, whereas, even in a relatively stable situation business risk management is a pressing task to be solved by any enterprise irrespective of its activity and production output. In conditions of a crisis situation risk management competence becomes one of the key factors determining competitiveness of enterprises and organizations. The article adjusts the essential characteristics and functions of business risk in view of specificity of objective and subjective factors of this social-economic category, offers economic risk systematization, reveals functional features of the risk management system functioning within the framework of traditional and new approaches and sets out economic laws and tendencies of risk management development at the modern stage. The authors offer an interesting algorithm of the business organization’s strategic risk management planning subsystem based on system solutions, infrastructural support and integratedness into the common system of economic agent management. The article also offers the authors’ method of integral evaluation of business organization’s risk factors in conditions of uncertainty and the risk management system formation model based on improvement of the knowledge management mechanism. The research findings are especially interesting to heads and employees of different business organizations and public regulatory bodies at formation of the organization development strategy and ensuring economic stability in conditions of globalization and strengthening of competitive activity.
BUSINESS PROCESS MANAGEMENT MODEL WITH INTEGRAL BUSINESS INTELLIGENCE AND INDICATORS MONITORING TECHNOLOGIES
The subject of the article is efficiency of the enterprise's business process network management, which depends on data efficiency and quality. Insufficient development of models of Information Management and Analysis of management systems in references resulted in a low level of management process automation and a large volume of manual control, absence of advanced methods of collection and processing of information necessary to taking of managerial decisions. Therefore, the subject of the article is connected with modeling of Information Management and Analysis of the enterprise's business process management system. The purpose of the work is development of a standard business process management model, including data collection and processing blocks ensuring obtaining of quality information and upgrading efficiency of taking managerial decisions. In order to achieve the stated objective we applied methodologies of Business Intelligence and functional business process modeling in IDEF0 notation. The outcome of the work is IDEF0-model of management information collection and preparation with application of Business Intelligence technologies, in the general business process management system. The sphere of application of this model is systems of the enterprise's automated business process network management.
DEVELOPMENT OF CONCEPTUAL APPROACHES TO CONSUMER SEGMENTATION IN ONE-TO-ONE MARKETING CONDITIONS: GENERATIONAL AND VALUE-ORIENTED APPROACHES
The article considers the issue on development of traditional approaches to consumer segmentation in conditions of modern marketing concepts. Individualization of consumer demands and behavior forces marketing to use personified communications and to form a customized offer of goods and services. These factors precondition revision of traditional and most widespread in practice segmentation criteria, such as age, gender, income level, etc., whereas they do not allow to describe individual demands and behavior of each consumer with a high likelihood ratio. In one-to-one marketing conditions, when the target segment is a target personality, the author proposes to use generational and value-oriented approaches in order to outline larger segments. An advantage of the offered approaches is their compliance with modern marketing concepts, for example, relationship marketing, which main purpose is formation of long-term consumer loyalty. In conditions of marketing personification this purpose cannot be reached without a deep understanding of demands and expectations of each consumer, in which connection marketing must be oriented to studying of deeper characteristics of the consumer defining its buyer behavior. As such universals the author offers a level system of consumer values, both including common values and individual values. The generational approach, which does not conflict with the value-oriented approach, widens the traditional age criterion of segmentation and allows to orient business to long-term consumer relationship. At the same time, “generation” category analyzed in this article is characterized not only by time behavior but also by number, life cycle stages, as well as generational values.
JUSTIFICATION OF METHODOLOGY OF COMMERCIAL SERVICE SECTOR DEVELOPMENT STRATEGY SELECTION
KUZMENKO IU.G., KHATEEV I.V.
The article analyzes different methodologies of strategic development of the commercial service sector currently applied to increase the competitiveness level. Two approaches are analyzed: one of them is based on selection of the “pulling” strategy focused on application of supply logistics principles and basic provisions of category management, the second is based on selection of the logistical strategy of the commercial organization. The article also considers strategy building approaches studied by foreign authors. The authors specify initial conditions for development of a modern commercial service system and formulate basic factors to be considered during designing. Based on the author's concept of territorial and spatial building of the commercial service supply chain and methodology of logistical integration, the authors have elaborated strategies of the RF commercial service sector development. They disclose its content and present a plan of actions and decision-taking at implementation of this strategy.
APPLICABILITY OF ULTRASONIC EXPOSURE IN THE PRODUCTION TECHNOLOGY OF RECONSTITUTED MILK PROCESSING PRODUCTS
Milk and dairy products being sources of valuable nutritional ingredients occupy an important place in human diets. The dependence of overall production of dairy products on the raw factor during periods of decrease in milk yields determines increase in application of the share of raw powder milk in processing. Development of brand new technologies is primarily based on implementation of advanced electrophysical methods and, in particular, ultrasonic treatment. Studies of the impact of ultrasonic cavitation on intensification of production of reconstituted milk processing products proved existence of an actual ability to vary properties and indicators of the quality of water used for powder milk reconstitution, completeness of powder milk reconstitution and quality indicators of the milk drink and the fermented milk product. Quality evaluation of reconstituted milk processing products - milk drink and fermented milk product (kefir) processed by the modified technologies (with introduction of ultrasonic treatment at different stages) showed increase in the mass fraction of protein and the mass fraction of lactose in experimental samples, which preconditioned increase of their nonfat milk solids and density. Ultrasonic exposure results in activation of the starter population, and already in 5 hours of ripening active development of mesophilic homo- and heterofermentative lactococcus is registered in experimental samples. The time history of titrable acidity gives evidence of potential intensification of the processes of fermented milk production and reduction of the technology cycle time (to 6-8 hours). The strength of the curd formed at ripening is impacted, which is reflected in changes of its viscosity and weeping degree. Organoleptic quality evaluation of the milk drink and the fermented milk product revealed compliance with the regulatory documents by appearance, texture, color, flavor and taste. Results of quality evaluation of reconstituted milk processing products revealed no outside processes contributing to formation of flavors and foreign smells untypical of the milk drink and the fermented milk product during storage. Thus, the study outlined the impact of ultrasonic treatment on intensification of the processes of reconstituted milk processing product production, as well as revealed the need to vary the processing stage in view of the type of the produced milk products.