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JournalISSN: 2709-2879

Ekonomìčnij vìsnik Dnìprovsʹkogo deržavnogo tehnìčnogo unìversitetu 

Dniprovsk State Technical University
About: Ekonomìčnij vìsnik Dnìprovsʹkogo deržavnogo tehnìčnogo unìversitetu is an academic journal published by Dniprovsk State Technical University. The journal publishes majorly in the area(s): Business & Accounting. It has an ISSN identifier of 2709-2879. It is also open access. Over the lifetime, 43 publications have been published receiving 3 citations. The journal is also known as: Economics bulletin of DSTU & Economic bulletin of Dniprovsk State Technical University.

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Journal ArticleDOI
TL;DR: In this paper , the authors discuss the concept of food security and its components, including objects, subjects, main components, mechanism of provision, and basic concepts, and propose to define food security as a state of the economy, in which the food independence of the country is ensured, the physical and economic accessibility of the population to quality food in accordance with physiological norms is guaranteed.
Abstract: The article discusses the concept of food security and its components. The constituent elements of food security include: objects, subjects, main components, mechanism of provision and basic concepts. It is proposed to define food security as a state of the economy, in which the food independence of the country is ensured, the physical and economic accessibility of the population to quality food in accordance with physiological norms is guaranteed. The main characteristics of national food security are highlighted, namely: potential physical availability of food products; economic availability; food quality; food safety; food independence; reliable access to food. The contribution of agriculture to ensuring food security is shown. Indicators of global added value in agriculture, forestry and fisheries by regions of the world and in Ukraine are given in tabular form. The main criteria for the implementation of the food safety policy and their threshold values are given. The level of self-sufficiency in the main types of food in Ukraine in 2020 is shown graphically. The main crops that form the country's export potential have been identified. A system of factors ensuring the strengthening of national food security has been determined, namely: technical and technological; biological; financial and economic; organizational and legal; social; ecological and natural-climatic; macroeconomic; economic; military and political; man-made. The conclusions state that the state of national food security can be considered satisfactory. It is noted that the military operations affected the economic availability of food for the country's population. A conclusion was made regarding the need to develop measures to mitigate the consequences of modern challenges and implement a program to prevent crisis phenomena in the provision of food products to the population of Ukraine.

1 citations

Journal ArticleDOI
TL;DR: In this paper , the authors considered certain aspects of enterprise capital management from the standpoint of ensuring the financial security of the business entity, taking into account the presence of a significant proportion of borrowed funds in the capital structure of many domestic enterprises, the question of the need to ensure their financial security arises acutely.
Abstract: The article considers certain aspects of enterprise capital management from the standpoint of ensuring the financial security of the business entity. It has been determined that the capital structure of the enterprise is one of the main factors that determines financial security. It has been established that there is no universal capital structure of enterprises, it is determined by the field of activity, industry specifics and the chosen strategy of the enterprise's development. Taking into account the presence of a significant proportion of borrowed funds in the capital structure of many domestic enterprises, the question of the need to ensure their financial security arises acutely. The scheme of capital management is considered as its two components: formation and use. The most common models in the world for justifying the capital structure of an enterprise, which are used in the process of capital management, are presented. The article analyzes existing approaches to determining the essence of the economic category "financial security of the enterprise" and existing approaches to its assessment. Despite the existence of a sufficient number of scientific works of domestic and foreign scientists devoted to the problems of ensuring the financial security of economic entities, the issue of the existence of a single universal evaluation criterion has not been resolved. A scientific approach to capital management based on the determination of its optimal structure, which would guarantee the financial security of the enterprise, is substantiated. The realization of this approach is ensured thanks to the built optimization economic-mathematical model. A feature of this model is its two-criteria nature. Minimization of its weighted average cost (WACC) was adopted as a criterion for optimizing the capital structure, and maximization of its profitability was accepted as a criterion for the efficiency of capital growth. The task of ensuring financial security is solved by introducing additional restrictions on the limit values of liquidity and financial stability indicators into the model. The problem of bicriteria is proposed to be solved by using the multi-criteria Pareto method, which is used in problems for which it is impossible to construct an extremum, but it is possible to propose the concept of a situation that does not deteriorate ("Pareto optimum"). The solution to the problem of optimizing the capital structure of the enterprise based on finding a compromise between the values of the "weighted average cost of capital" and "return on capital" indicators lies in the area of the Pareto set, but at the same time, this set is not convex, which makes it difficult to solve. To obtain a single optimal option for solving a two-criterion problem, it is proposed to use the method of M. D. Andrieieva and D.G. Khoroshykh. The use of the developed optimization model with appropriate restrictions on the limit values of liquidityindicators and financial stability allows solving the task of effective capital management while simultaneously ensuring the financial security of the enterprise. The difference between the proposed capital management approach of the enterprise and the existing ones is the possibility to achieve the optimal capital structure of the economic entity under the condition of simultaneously ensuring its financial security according to several criteria without the need to define a single criterion of financial security or apply a local one without taking into account other existing criteria for assessing financial security. The scientific novelty of the article lies in the further development of the capital management methodology of enterprises in the context of ensuring their financial security.

1 citations

Journal ArticleDOI
TL;DR: It was determined that management in a medical institution should be based on a systemic approach that will ensure the formation of an optimal management mechanism for the development and effective operation of a health care institution.
Abstract: The article reveals the conceptual principles of management in health care institutions. The purpose of the article is to determine the conceptual foundations of the management system in health care institutions in the context of the state's implementation of the sustainable development strategy. The legal framework that regulates the management process in health care institutions has been defined. Features of medical facilities are outlined. The definition of management in the field of health care has been clarified, taking into account the peculiarities of medical institutions. The subject and object of management in health care institutions are defined. The characteristics of the principles and functions of management are given. The principles on which the management system in health care institutions should be based are the principles of purposefulness; consideration of needs and interests; science; systematicity; interdependence; optimal combination of centralization and decentralization of management; unity; correct selection of personnel; economy The list of functions includes the functions of planning, organization, regulation, coordination, motivation, and control. The content of management methods of medical institutions is covered. Management methods are divided into economic, organizational-administrative and social-psychological. The types of management decisions made in a medical institution for its effective functioning are characterized. Management decisions should be classified according to their focus on the object of management into social, medical, organizational, resource, administrative and economic, management decisions on control. The stages of the management process are described. Four stages of the management process in health care institutions are distinguished: the first is obtaining information about the initial state of the health care institution, its processing and analysis, which allows to assess the current state of the system and make a forecast of the further development of the health care institution; the second is the development and adoption of management decisions; the third is the implementation of a management decision; the fourth is control over the implementation of the management decision. It was determined that management in a medical institution should be based on a systemic approach that will ensure the formation of an optimal management mechanism for the development and effective operation of a health care institution.

1 citations

Journal ArticleDOI
TL;DR: In this article , a decomposition method was applied to extract trend, seasonal and random components from time series, and a multiplicative model was approximated to understand dynamics of price index and reveal its behavior in impact circumstances of nature and economic factors.
Abstract: The price is an indicator that accumulates information about the cost of production, balance between supply and demand, its quality evaluation by consumers, the variety of offer by manufacturers and other characteristics. The price is formed not only as a mathematically calculated value depending on the cost price or accompanying costs, but it considers the market situation. Prices on agricultural products are influenced by such industry specific as production seasonality. The source data base was analyzed to study prices evolution for some agricultural products in Ukraine. In particular, the features of changes in price indicators were revealed and described for fruit, berries, potatoes, grains, legumes, and oil crops. Vegetable price data set was analyzed to reconstruct evolution of price fluctuations for the period of January 2010 - December 2021. Decomposing method was applied to extract trend, seasonal and random components from time series. It allowed to build short- and long-term tendencies on the base of its fluctuations. A multiplicative model was approximated to understand dynamics of price index and reveal its behavior in impact circumstances of nature and economic factors. Price fluctuations for agricultural products is presented monthly and in years. It helped to describe long-term trend of price evolution. Moreover, modelling let us to predict values for 2022 and 2023. Forecasted values were compared with factual data from official statistical sources. According to results of analysis predicted dynamics almost completely repeated real tendency, in seasonality. Nevertheless, prices of 2022-2023 years were influenced by Russian invasion consequences. Prices soared over the predicted values. That happened because of destruction of the logistics for agricultural products supply, loss of farm assets, contamination of land with explosive substances, rise of inflation, increase of costs and demand on deficient goods, shortening of products and raw supply. At the same time, it is demonstrated that prices of products of so-called "borscht set" have been constantly increasing since 2013. That was caused by inflation and poor harvests. Mentioned factors led to that certain vegetables were imported from abroad.
Journal ArticleDOI
TL;DR: In this article , the conceptual provisions of management accounting, taking into account the socially oriented approach, which will provide solutions to management problems that arise in the process of achieving sustainable development goals, are revealed.
Abstract: The article substantiates the conceptual provisions of management accounting, taking into account the socially oriented approach, which will provide solutions to management problems that arise in the process of achieving sustainable development goals. Methodological, methodological, organizational and technological aspects related to the formation of the information product generated in management accounting are revealed. The concepts of management accounting related to the function of management accounting, the use of results, process and technology, the potential of the function are considered. As a result of the disclosure of the methodological aspect, the conceptual provisions of management accounting are determined, taking into account the principles of sustainable development. The essence of management accounting, the purpose and tasks of its maintenance which consider the certain purposes of sustainable development of the enterprise are defined. The subject, objects, elements of the method, functions and principles of management accounting, taking into account the socially oriented approach, are revealed. The methods of management accounting are analyzed, which provide the formation of information about the value of the enterprise and the degree of influence of environmental and social factors on it. Methods of target costing, Kaiser costing, JIT, the concept of strategic cost management, the system of balanced scores, benchmarking are considered. Emphasis is placed on the relevance of strategic management accounting, which will ensure the solution of sustainable development of the enterprise. The essence of organizational and technological aspects of the study of management accounting as an element of the accounting subsystem in the system of information support of sustainable development is highlighted. The evaluation of classical and compilation approaches within the organizational aspect of management accounting is carried out. It is proved that only as a result of a comprehensive approach to the construction of management accounting at the enterprise can be formed information that will provide management staff to make effective decisions in the field of economic, environmental and social aspects of the enterprise.
Performance
Metrics
No. of papers from the Journal in previous years
YearPapers
202325
202219