Исследование чувствительности доходности активов компании к изменению логистических KPI
The paper considers the problem of estimating sensitivity of the company’s business performance (in particular return on assets (ROA) to the logistics key performance indicators (logistics KPIs). Different impact of each logistics lever (service, costs, performance of the logistics department staff, return of assets, etc.) reflects on the logistics controlling and reporting system of the company due to the KPIs and modifies the return on assets at the company in a variety ways. In turn, the tool of any functional effectiveness evaluation, including logistics, is, for example, the model of strategic profit, which becomes the basis for a Balanced Scorecard (BSC) foundation.
It is (BSC) necessary to install properly the “weight” of each KPI in the BSC in order to motivate efficiently the logistics department staff. Currently in most companies it is done by experts without any objectiveness. The use of sensitivity methods can significantly increase the effectiveness of the incentive system due to the objective calculation of logistics KPIs impact on company’s ROA.
The paper proposes an approach of determining functions and coefficients of the ROA sensitivity to the changes of the logistics KPIs. The approach is based on the dynamic model of assessing the impact of KPI on the financial results of the company: appropriate information in the form of retrospective series of ROA / KPI should be used. The algorithm of specified assessment is suggested, and specific example of calculations of sensitivity functions, foundation of BSC and change of incentive system of logistics department employees of the company taking into account educed sensitivity of performance indicators is provided.
The article considers the evolution of the economic theory of the firm with the development of value based management. the authors offer a rationale for the need to study the problem of maximization of the value of the company on the basis of multistakeholder approach. the balanced scorecard in this regard can be considered as a tool of measurement of value growth.
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.
The paper presents an economic and mathematical model designed to forecast development of a university depending on social and economic changes in the country and the amount of public funding of education. The university's internal decisions how to distribute its budget among operational activities, development, supporting science, and improving educational services and assumed as endogenous variables. The development of the university is viewed as a phase space trajectory defined by the four characteristics: quality of educational services, level of development of R&D and consulting activities, image and financial performance of university.
The choice of parameters meets the major interests of the most important stakeholders: state and society, business and science, labour market, prospective students, and the university staff. The model describes relationships between: a) funds obtainin and spending, b) results of university development along various axes and the investments, c) finance obtained and the results of university development, d) results of the university development in adjacent time intervals. The strenght of the model consists in its practical use confirmed by the first results of modeling.
Principles of constructing balanced system of logistic efficiency are viewed. (BSC) Basic advantages, which allow to implement management on the base of logistic BSC are shown. Methodology of calculating logistic KPI in trade company on the example of warehousing business-process, in particular consignment, completion and dispatch at distributing center of retail network is adduced.
It is shown, that key indices of activity of other subdivisions of logistic department: operational department, transport-forwarding department, control-auditorial group should also be included into logistic BSC in trade company. Designed system of indices is connected with system of motivating personnel, whilst individual rewarding for positive results is tied to completion of established standards of KPI. Examples of calculating influence of logistics on return on capital basing on model of strategic profit.
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).
In the paper an approach to identification of characteristics for assessment of IT strategic decisions is proposed. The main feature of the approach is associated with integration of Balanced Scorecard methodology for IT service (IT Balanced Scorecard) and COBIT standard. Such integration allows to describe a hierarchical structure of characteristics (metrics) for assessment of decisions efficiency in yje field of information technologies.
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