Бизнес-модели и финансовые результаты компаний: российский рынок электроники и бытовой техники
Reforming the national accounting system can be considered an integral part of the economic globalization. Strategic components of the accounting system development are expansion of objects and operations, as well as development of new approaches to their evaluation. One of the most complicated economic objects is financial instrument. In author’s opinion the variety of financial instruments serves as an indicator of the stock and money markets development in the country. The order of recognition and disclosure about financial instruments in the financial statements of organization is reviewed in this article.
The paper discusses the development of the organizational practices in a Russian university under the influence of the environment. In the latter, the key factors are legislation and regulations of the Ministry of education and science. This influence is ambiguous and varies in different aspects, so to understand combined effect one needs detailed analysis using purposebuilt tools. The paper introduces such tool based on ideas of business model canvas by Alexander Osterwalder and Yves Pigneur and organizational design theory by Henry Mintzberg. This instrument makes it possible to conduct a system analysis of the organizational design of the university, the integrity of this design and its fit to the environmental conditions. In particular, this analysis shows, how the system of restrictions and stimuli, created by the Ministry of education and science leads to the degradation of education quality in a classic university
Business society widely uses modern information technologies to maintain everyday changes in business environment. These technologies play a significant part in business models’ modifications and reorganisations. Business models started evolving as far back as the 1970s–1980s, and a couple of decades later the term “multi-sided platform” became deeply ingrained in business practice. With each passing decade, the process of developing and assimilating innovations rapidly accelerates and now it has reached unprecedented rates, what makes business models to be more flexible and adaptable and stimulates all types of enterprises to search for new sources of competitive advantages focusing not only on their own efficiency and quality, but on customer satisfaction in the first place. The authors determine the main stages of the business models evolution and the role of multi-sided platforms in formation of a micro-enterprise business model on the basis of the analysis of Russian and foreign secondary sources. Having performed a qualitative analysis of the case of a small-scale publishing house, the authors establish the advantages of utilizing various multi-sided platforms for the subject areas of the business process.
The detailed characteristic of the current state of the banking sector in Russia and the reasons for the commitment of Russian banks to the business model of commoditization is given. The advantages of the alternative model of customization are analyzed. The case demonstrating the technology of implementation of the client-centered approach in the banking model of customization is considered based on big data analysis.
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