Управленческая отчетность для высшего руководства: методические и организационные вопросы
Modern enterprises implementing new forms of management based on dividing the company‟ performance into separate business-processes. But management is impossible without analyzing its effectiveness. The Balanced ScoreCard is an appropriate method of analyzing effectiveness of an enterprise, in particular the business-process of sales.
Two parallel conducted researches show that we should not restrict ourselves from considering influence of human resources on productivity, product quality and client's satisfaction in the system of corporate per-formance assessment. Quality of various business processes includes rela-tions between employees with various competence and social groups. The hu-man factor should be taken into account in systems of performance assess-ment at the detailed and socio-psychological levels. Performance Management, strategy realisation, balanced rating system, op-erations, business processes.
Integrated approach to the company management is one of the ways to improve its competitiveness. Strategic and operating decisions; computational and intuitive solutions; financial and non-financial aspects of the activity – special models allow to combine all sides to achieve best result for the company.
Continuous turbulence in external environment has resulted in significant change of company’s long-term goal: from traditional to value-based management system. This article discloses advantages and disadvantages from corporate strive to use balanced score card for maximizing stakeholder’s value (welfare).
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.
портовый менеджмент, показатели деятельности, анализ эффективности, система учета, распределение издержек, методы анализа деятельности портовой системы
At present many industries reveal tendency for setting up of vertically integrated companies (VIC) the structure of which unites all technological processes. This tendency proved its efficiency in oil industry where coordination of all successive stages of technological process, namely, oil prospecting and production -oil transportation - oil processing - oil chemistry - oil products and oil chemicals marketing, is necessary. The article considers specific features of introduction of "personnel management" module at enterprises of oil and gas industry.
vertically integrated companies; personnel management