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TRENDS IN DEVELOPMENT OF MANAGEMENT ACCOUNTING IN GEORGIA 格鲁吉亚管理会计发展趋势
Pub Date : 2022-05-21 DOI: 10.31435/rsglobal_ijite/30062022/7815
Besik Bauchadze
Trends in the development of management accounting in Georgia although the term management accounting has been used around the world since the second half of the 20th century, in Georgia, the scientists have been arguing about the essence of this phenomenon since about the 80s. Is it an independent science? Is it part of science that does not have an independent subject? This is pseudoscience, e.g., such a phenomenon does not exist at all and so on. The dispute is largely due to the reality of accounting science and practice in specific countries. It would be a mistake to think of management accounting as a novelty for the domestic economy. The accountant of that time was engaged both in accounting and in planning and analytical work. Along with the development of the socialist economic system in the country and the strengthening of central planning, there was a gradual separation from the Accounting Service of the Planning and Financial Departments, with the transfer of part of the accounting authority to them. As a result, the activities of the accountant were actually reduced to the accounting of the facts of the economic life of the enterprise. As a result, the activities of the accountant were actually reduced to the accounting of the facts of the economic life of the enterprise. Thus, summarizing the issues discussed above, it should be noted that management accounting - is an integrated system of cost accounting and revenue, valuation, planning, monitoring, and analysis which systematizes information for operational management decisions. The existing organizational structure of the enterprise should be regularly reviewed and revised to reflect the changes occurring in the economic activity (production of new products, technological change, change management, etc.), and the achievements of scientific and technological progress. In improving the organizational structure of enterprises, it is important to properly change the approaches to the preparation of internal reporting and performance assessment.
格鲁吉亚管理会计发展趋势尽管自20世纪下半叶以来,管理会计一词已在世界各地使用,但在格鲁吉亚,科学家们自80年代以来一直在争论这一现象的本质。这是一门独立的科学吗?它是没有独立学科的科学的一部分吗?这是伪科学,例如根本不存在这样的现象等等。争议很大程度上是由于特定国家会计科学和实践的现实。将管理会计视为国内经济的一种新奇事物是错误的。当时的会计既从事会计工作,也从事计划和分析工作。随着我国社会主义经济制度的发展和中央计划的加强,计划部门和财政部门的会计部门逐渐分离,部分会计权力移交给了计划部门和财务部门。因此,会计师的活动实际上减少为对企业经济生活事实的核算。因此,会计师的活动实际上减少为对企业经济生活事实的核算。因此,总结以上讨论的问题,应该指出,管理会计是一个成本会计和收入、估价、规划、监测和分析的综合系统,它使业务管理决策的信息系统化。应定期审查和修订企业现有的组织结构,以反映经济活动(新产品生产、技术变革、变革管理等)中发生的变化以及科技进步的成果。在改善企业组织结构方面,重要的是适当改变内部报告和业绩评估的编制方法。
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引用次数: 1
ECONOMIC ASSESSMENT OF THE IMPLEMENTATION MEASURES OF EUROPEAN WATER FRAMEWORK DIRECTIVE 欧洲水框架指令实施措施的经济评估
Pub Date : 2022-05-20 DOI: 10.31435/rsglobal_ijite/30062022/7814
Yuli Radev, Desislava Simeonova, Reneta Barneva, Lisa Walters
In this article, we analyze the measures against pollution in river basins that follow the European Water Framework Directive (European Commission, 2000) and propose a methodology for assessing their economic effectiveness. Compared to other similar studies (Berbel et al., 2018), the presented methodology has been developed and tested in rivers where water pollution is a result of mining activities. In terms of economic theory, the methodology can be summarized as follows: The cost-effectiveness analysis used to select the optimal mix of costs is integrated into the cost-benefit analysis to assess the cost-effectiveness of the proposed measures. The methodology has been tested on a case study of the East Aegean Region and recommendations for the region have been made for the next five-year period of the Directive.
在本文中,我们分析了遵循欧洲水框架指令(欧盟委员会,2000)的流域污染防治措施,并提出了一种评估其经济效益的方法。与其他类似研究(Berbel et al., 2018)相比,所提出的方法已经在河流中开发和测试,其中水污染是采矿活动的结果。在经济理论方面,该方法可以概括如下:将用于选择最优成本组合的成本效益分析与成本效益分析相结合,以评估拟议措施的成本效益。该方法已在东爱琴海地区的个案研究中得到检验,并为该地区的下一个五年指令期提出了建议。
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引用次数: 1
RESEARCH METHODS OF FOOD MARKETING 食品营销研究方法
Pub Date : 2022-05-17 DOI: 10.31435/rsglobal_ijite/30062022/7813
Aliyeva Ilaha
As a result, the main purpose of choosing marketing research methods is to get acquainted with different methods that can be used in the collection and analysis of marketing information. In practice, they are conventionally divided into traditional and specific methods. Traditional methods of analysis include methods and techniques that have been used since the advent of economic analysis and are widely used in data processing and analysis in other areas: the system of analytical indicators, factor modeling, comparison and grouping methods, etc.
因此,选择营销研究方法的主要目的是了解可用于收集和分析营销信息的不同方法。在实践中,它们通常分为传统方法和特定方法。传统的分析方法包括自经济分析出现以来一直使用的方法和技术,并广泛用于其他领域的数据处理和分析:分析指标体系、因素建模、比较和分组方法等。
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引用次数: 0
Knowledge Management Strategies and Emerging Technologies - An Overview Of the Underpinning Concepts 知识管理策略与新兴技术-基本概念概述
Pub Date : 2022-05-03 DOI: 10.31435/rsglobal_ijite/30032022/7791
Siddhartha Paul Tiwari
Among the essential elements of knowledge management is the use of information and data, as well as the knowledge, skills, and abilities inherent within communities, as well as their ideas, commitments, and motivations for making good decisions as emerging technologies become more prevalent. Numerous leading social scientists in this field have asserted that organizational knowledge should be regarded as a strategic asset. There is a growing awareness of the importance of gathering, locating, capturing, and sharing collective knowledge and expertise of societies, and societies are urged to develop effective and efficient methods of gathering, locating, capturing, and sharing that knowledge in order to deal with problems and to benefit from opportunities. People living in many countries and regions are interested in implementing knowledge management processes and technologies, and many of them have included knowledge management as an integral part of their overall development strategies. The management of knowledge plays an increasingly important role in global economic development (Bell, 1973, 1978). In order to remain relevant in the modern world, organizations should not ignore knowledge management and emerging technologies. No use, distribution or reproduction is permitted which does not comply with these terms.
知识管理的基本要素之一是信息和数据的使用,以及社区内固有的知识、技能和能力,以及他们的想法、承诺和在新兴技术变得更加普遍时做出正确决策的动机。这一领域的许多主要社会科学家都断言,组织知识应该被视为一种战略资产。人们越来越意识到收集、定位、获取和分享社会的集体知识和专业知识的重要性,社会被敦促发展有效和高效的方法来收集、定位、获取和分享这些知识,以便处理问题并从机会中受益。许多国家和地区的人们都对实施知识管理过程和技术感兴趣,其中许多国家已将知识管理作为其总体发展战略的一个组成部分。知识管理在全球经济发展中扮演着越来越重要的角色(Bell, 1973, 1978)。为了在现代世界中保持相关性,组织不应该忽视知识管理和新兴技术。不遵守这些条款的使用、分发或复制是不被允许的。
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引用次数: 1
IN PURSUIT OF SUSTAINABILITY: TOWARDS SUSTAINABLE FUTURE THROUGH EDUCATION 追求可持续发展:通过教育走向可持续发展的未来
Pub Date : 2022-03-25 DOI: 10.31435/rsglobal_ijite/30032022/7798
Iza Gigauri, Valentin Vasilev, Z. Mushkudiani
Higher Education Institutions increasingly include sustainable development concepts in their programs to teach their students about sustainability. This tendency is encouraged by the Sustainable Development Goals. Today’s technological age implies concerns about sustainability including ethical decision-making and responsible behavior of organizations and leaders. Moreover, the Covid-19 pandemic impacted sustainable development and highlighted the need for a more sustainable future. Sustainability can positively change value culture, the environment, and improve the quality of life. Although incorporating sustainability into the curriculum creates challenges for universities, it can also offer opportunities for educational institutions. Universities have an important role to play in the transition towards sustainability. They must not only incorporate the concept into research and teaching but also implement it on campus. This review article provides a brief overview of sustainable development in higher education institutions and discusses how universities adopt and apply sustainability principles. It also explores how sustainability can be integrated into various disciplines and sheds light on students’ and academics’ attitudes toward Education for Sustainability.
高等教育机构越来越多地将可持续发展概念纳入其课程,向学生传授可持续发展知识。可持续发展目标鼓励了这种趋势。今天的技术时代意味着对可持续性的关注,包括组织和领导者的道德决策和负责任的行为。此外,新冠肺炎疫情影响了可持续发展,并突出表明需要一个更可持续的未来。可持续性可以积极改变价值文化、环境和提高生活质量。尽管将可持续性纳入课程给大学带来了挑战,但它也可以为教育机构提供机会。大学在向可持续发展过渡的过程中发挥着重要作用。他们不仅必须将这一概念纳入研究和教学,而且必须在校园内实施。这篇综述文章简要概述了高等教育机构的可持续发展,并讨论了大学如何采用和应用可持续发展原则。它还探讨了如何将可持续性融入各个学科,并阐明了学生和学者对可持续发展教育的态度。
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引用次数: 2
RESULTS OF THE AGRICULTURAL STATE ASSISTANCE PROGRAMS IN THE REPUBLIC OF ARMENIA IMPLEMENTED IN 2021 2021年实施的亚美尼亚共和国农业国家援助方案的结果
Pub Date : 2022-03-18 DOI: 10.31435/rsglobal_ijite/30032022/7790
Panosyan I. K.
Agriculture is the most important branch of the country's economy, the main purpose of which is to ensure food self-sufficiency. In this respect, it is considered sponsored in almost all countries of the world; governments promote the development of agriculture with various state support tools. More than a dozen programs aimed at the development of the agricultural sector are implemented in Armenia. The article has studied in detail the programs implemented in the field of agriculture in the last 3 years, and further program proposals for the development of agriculture are presented.
农业是国家经济中最重要的部门,其主要目的是确保粮食自给自足。在这方面,它被认为是世界上几乎所有国家的赞助;政府利用各种国家支持工具促进农业发展。亚美尼亚实施了十几个旨在发展农业部门的方案。本文详细研究了近3年来在农业领域实施的计划,并对农业发展提出了进一步的计划建议。
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引用次数: 0
CURRENT STATE AND DIRECTIONS OF DEVELOPMENT OF BANK LENDING TO SMALL AND MEDIUM BUSINESS IN UKRAINE 乌克兰中小企业银行贷款的现状和发展方向
Pub Date : 2022-03-16 DOI: 10.31435/rsglobal_ijite/30032022/7789
Kharabara Violetta, Greshko Roman, Tretyakova Olena
The article analyzes the current trends in bank lending to small and medium-sized businesses in Ukraine and banking products and programs to help small and medium-sized businesses provided by individual state-owned banks. Conclusions on the current situation are substantiated and the directions of development of bank lending to small and medium business are determined.
文章分析了乌克兰银行向中小企业提供贷款的当前趋势,以及个别国有银行提供的帮助中小企业的银行产品和计划。对当前形势的结论得到了证实,并确定了银行向中小企业贷款的发展方向。
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引用次数: 0
CONSUMPTION, SAVINGS AND INVESTMENT IN THE LIGHT OF THE COVID-19 PANDEMIC 新冠肺炎疫情背景下的消费、储蓄和投资
Pub Date : 2022-03-16 DOI: 10.31435/rsglobal_ijite/30032022/7788
Avtandil Chutlashvili
The paper considers the issues of post-crisis economic recovery and the impact of the Covid-19 pandemic on consumption, savings and investments. The indicators of consumption, savings and investment are studied on the example of three groups of countries. In particular, the G 7 countries, the group of countries from G 20 and the three countries of the South Caucasus. A certain synchronicity has been established between the upheavals of the early 20th and 21st centuries, which is 11 years. It is concluded that for further sustainable economic development and rapid economic recovery, it is necessary to focus on new growth drivers.
该文件考虑了危机后经济复苏的问题以及新冠肺炎疫情对消费、储蓄和投资的影响。以三组国家为例研究了消费、储蓄和投资指标。特别是七国集团、二十国集团国家集团和南高加索三国。在20世纪初和21世纪初的动荡之间建立了某种同步性,即11年。结论是,为了进一步实现经济可持续发展和经济快速复苏,有必要关注新的增长动力。
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引用次数: 0
SELECTION OF INDICATORS OF QUALITY MANAGEMENT SYSTEM AND MARKETING ANALYSIS OF MANAGEMENT OF NON-MANUFACTURING ENTERPRISES 质量管理体系指标的选择与非制造企业管理的市场分析
Pub Date : 2022-03-10 DOI: 10.31435/rsglobal_ijite/30032022/7787
Chinara Kochariyeva
In contrast to the study of marketing management in manufacturing enterprises, great attention is paid to the quality management system in non-manufacturing enterprises (trade and paid services, tourism and catering, transport and construction), taking into account the marketing approach. As an integral part of the management system of the enterprise, its system of marketing activities, from the point of view of quality management, requires the same approaches to the organization of the process as the system itself. Because if the same requirements are not applied to the quality management in each element of the system, it is difficult to organize a completely quality management process. Therefore, when analyzing marketing activities from the point of view of the quality of management, it is necessary to study the second approach. The first approach involves studying the marketing process as an integral part of enterprise quality management. The second approach envisages the study of the quality of the management of the marketing process itself, guided by the principles, methods, functions and approaches to the quality management of the enterprise as a whole. By studying quality management in the context of marketing activities, it can be defined as a system of methods, tools and types of activities aimed at meeting the quality requirements and expectations of the process itself and its products. For this reason, it is possible to note the quality management of the process itself and the quality management of the product of the process.
与对制造业企业营销管理的研究不同,人们非常关注非制造业企业(贸易和付费服务、旅游和餐饮、运输和建筑)的质量管理体系,同时考虑到营销方法。作为企业管理体系的一个组成部分,从质量管理的角度来看,其营销活动体系要求采用与体系本身相同的方法来组织过程。因为如果不将相同的要求应用于系统各要素的质量管理,就很难组织一个完整的质量管理过程。因此,当从管理质量的角度分析营销活动时,有必要研究第二种方法。第一种方法是研究营销过程,将其作为企业质量管理的一个组成部分。第二种方法设想在整个企业质量管理的原则、方法、功能和方法的指导下,研究营销过程本身的管理质量。通过在营销活动的背景下研究质量管理,可以将其定义为旨在满足过程本身及其产品的质量要求和期望的方法、工具和活动类型的系统。因此,可以注意到过程本身的质量管理和过程产品的质量管理。
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引用次数: 1
BEHAVIORAL CHARACTERISTICS OF CONSUMERS OF TOURISM PRODUCTS 旅游产品消费者的行为特征
Pub Date : 2022-03-09 DOI: 10.31435/rsglobal_ijite/30032022/7786
Atakishiyeva Leyla Shukur
The main purpose of the study. In the context of the development of tourism enterprises in Azerbaijan, it is necessary to identify rational directions for the use of marketing opportunities both at the company and state levels. To achieve this goal, the following tasks have been set: •Assess the role of marketing in marketing an innovative product; •Determining the behavioral characteristics of consumers of tourism products; •Study of experience in the application of marketing technologies in the tourism industry. Research methodology. Organizes research on the competitiveness of national tourism enterprises in domestic and international markets and generalizations from world experience in this field. Importance of research application. Adoption of the concept on development of national cluster of state tourism marketing policy, creation of normative-legal base in accordance with the concept of tourism development in each field included in tourism cluster on the basis of world experience and international tourism standards, development and adoption of "Tourism development in Azerbaijan" program, makes it necessary to carry out activities such as the regulation of tourism activities. The results of the study. The state's tourism policy must be developed and implemented in terms of time and space. In terms of time, we mean short-term and long-term tourism policies. As a result, the state's tourism policy serves to increase the efficiency of the national tourism cluster and increase the competitiveness of this sector of the national economy. Originality and scientific novelty of the research. In order to develop the national tourism cluster in Azerbaijan, a set of practical measures for tourism marketing activities for local tourism companies and the Government of Azerbaijan is being developed.
研究的主要目的。在阿塞拜疆旅游企业发展的背景下,有必要确定在公司和国家层面利用营销机会的合理方向。为了实现这一目标,制定了以下任务:•评估营销在营销创新产品中的作用;•确定旅游产品消费者的行为特征;•旅游业营销技术应用经验研究。研究方法。组织对国家旅游企业在国内外市场的竞争力进行研究,并总结该领域的世界经验。研究应用的重要性。采用国家旅游营销政策中的国家集群发展理念,在世界经验和国际旅游标准的基础上,根据旅游发展理念在旅游集群所包含的各个领域建立规范的法律基础,制定并通过“阿塞拜疆旅游发展”计划,使得有必要开展旅游活动监管等活动。研究结果。国家的旅游政策必须在时间和空间上制定和实施。就时间而言,我们指的是短期和长期的旅游政策。因此,国家的旅游政策有助于提高国家旅游业集群的效率,并提高该部门在国民经济中的竞争力。研究的原创性和科学新颖性。为了发展阿塞拜疆的国家旅游集群,正在为当地旅游公司和阿塞拜疆政府制定一套切实可行的旅游营销活动措施。
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引用次数: 1
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International Journal of Innovative Technologies in Economy
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