Pub Date : 1900-01-01DOI: 10.33979/2073-7424-2022-365-6-87-96
Y.I. Yaroslavceva, N. Anisimova
The article discusses the main stages of the evolution of logistics in the world and Russia. The influence of the main factors on the development of the logistics outsourcing market and the formation of its structure in the context of logistics operators is reflected. Most enterprises in their activities need to solve tasks that are unthinkable without logistics support. And, of course, any company is interested in getting the maximum profit. The maintenance of its own logistics structure is always associated with significant costs. The main reasons are the low efficiency of using the car fleet, the entire logistics chain is often not optimized, the staff is redundant, etc. As the most appropriate solution to the tasks, the transfer of logistics processes to outsourcing is considered. For enterprises interested in increasing their competitiveness and investment attractiveness, reducing costs, freeing up internal resources and using them for further expansion in the market, logistics outsourcing opens up additional opportunities, being an excellent impetus for high-quality business development. It is shown that outsourcing logistics processes increases business efficiency, turning an entrepreneur or manager from a manufacturer of a product or service into a demanding buyer. To date, this is a generally recognized fact. The question of the demand of enterprises for the proposed set of services of logistics operators is raised. The answer for 3PL operators is already unambiguous today. Outsourcing the management of the entire supply chain is a much more difficult decision.
{"title":"EVOLUTION AND PROSPECTS FOR THE DEVELOPMENT OF SUPPLY CHAIN MANAGEMENT","authors":"Y.I. Yaroslavceva, N. Anisimova","doi":"10.33979/2073-7424-2022-365-6-87-96","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-365-6-87-96","url":null,"abstract":"The article discusses the main stages of the evolution of logistics in the world and Russia. The influence of the main factors on the development of the logistics outsourcing market and the formation of its structure in the context of logistics operators is reflected. Most enterprises in their activities need to solve tasks that are unthinkable without logistics support. And, of course, any company is interested in getting the maximum profit. The maintenance of its own logistics structure is always associated with significant costs. The main reasons are the low efficiency of using the car fleet, the entire logistics chain is often not optimized, the staff is redundant, etc. As the most appropriate solution to the tasks, the transfer of logistics processes to outsourcing is considered. For enterprises interested in increasing their competitiveness and investment attractiveness, reducing costs, freeing up internal resources and using them for further expansion in the market, logistics outsourcing opens up additional opportunities, being an excellent impetus for high-quality business development. It is shown that outsourcing logistics processes increases business efficiency, turning an entrepreneur or manager from a manufacturer of a product or service into a demanding buyer. To date, this is a generally recognized fact. The question of the demand of enterprises for the proposed set of services of logistics operators is raised. The answer for 3PL operators is already unambiguous today. Outsourcing the management of the entire supply chain is a much more difficult decision.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131766946","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.33979/2073-7424-2022-360-1-53-63
E. N. Gavrilova
The relevance of the chosen research topic lies in the fact that the liquidity and solvency of the enterprise depends on the effectiveness of accounts receivable management. The most important role in the system of accounts receivable management is played by methods of controlling the repayment of existing liabilities by debtors and tools for managing accounts receivable. Rational management of accounts receivable opens up the possibilities of the enterprise in the field of investment attractiveness, which further contributes to the development of the enterprise and increases the level of competitiveness in the foreign market of its activities.
{"title":"MODERN TOOLS FOR MANAGING ACCOUNTS RECEIVABLE","authors":"E. N. Gavrilova","doi":"10.33979/2073-7424-2022-360-1-53-63","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-360-1-53-63","url":null,"abstract":"The relevance of the chosen research topic lies in the fact that the liquidity and solvency of the enterprise depends on the effectiveness of accounts receivable management. The most important role in the system of accounts receivable management is played by methods of controlling the repayment of existing liabilities by debtors and tools for managing accounts receivable. Rational management of accounts receivable opens up the possibilities of the enterprise in the field of investment attractiveness, which further contributes to the development of the enterprise and increases the level of competitiveness in the foreign market of its activities.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"117 23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126414463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.33979/2073-7424-2022-361-2-24-33
T.V. Matycyna, N. Shkuratov
The paper considers specific cases of using the income statement for a comprehensive financial analysis of the company's activities: sales growth, calculation of the average interest rate on loans and borrowings, the real tax burden, and the use of the DuPont five-factor model for calculating return on equity. The income statement is an important set of data on the financial and economic results of the company's activities.
{"title":"METHODOLOGICAL ASPECTS OF ACCOUNTING AND ANALYSIS OF THE ORGANIZATION'S FINANCIAL RESULTS","authors":"T.V. Matycyna, N. Shkuratov","doi":"10.33979/2073-7424-2022-361-2-24-33","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-361-2-24-33","url":null,"abstract":"The paper considers specific cases of using the income statement for a comprehensive financial analysis of the company's activities: sales growth, calculation of the average interest rate on loans and borrowings, the real tax burden, and the use of the DuPont five-factor model for calculating return on equity. The income statement is an important set of data on the financial and economic results of the company's activities.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129078525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.33979/2073-7424-2022-363-4-48-57
A. Zaborovskaya, E. A. Trofimova
Small businesses are actively involved in the development of the economy of each state. A distinctive feature of small enterprises is their exposure to various risks, which in the context of increasing competition requires the use of modern methods and tools for financial management. This becomes possible only when planning all types of financial resources, financial flows, processes and various financial relationships. Financial planning is extremely important for small businesses, as it is part of a risk reduction strategy that is developed to give confidence in a positive financial result of activities in an uncertain business situation. The financial plan allows small businesses to outline the contours of their future financial and economic activities in the available indicators, evaluate opportunities and ways to implement them to maximize profits. Starting your own business is only the initial stage of entrepreneurial activity, it is much more difficult to maintain and increase the business, turning it into a mature, successfully developing company. To do this, it is necessary that the desired result be organized with the help of effective financial planning. The article examines the state of small business in the context of the structure of profitable and unprofitable enterprises, the theoretical foundations and characteristic features of the implementation of the financial planning process in small enterprises. The problems of financial planning at small enterprises in Russia are systematized, their causes are revealed and possible ways of solving problems are proposed. Solving the problems of financial planning will allow small businesses to achieve the relationship of financial planning methods with their main goals, to increase the efficiency of functioning. High-quality management of financial resources with the help of planning is able to ensure sustainable growth and development of small businesses.
{"title":"PROBLEMS OF FINANCIAL PLANNING IN SMALL ENTERPRISES","authors":"A. Zaborovskaya, E. A. Trofimova","doi":"10.33979/2073-7424-2022-363-4-48-57","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-363-4-48-57","url":null,"abstract":"Small businesses are actively involved in the development of the economy of each state. A distinctive feature of small enterprises is their exposure to various risks, which in the context of increasing competition requires the use of modern methods and tools for financial management. This becomes possible only when planning all types of financial resources, financial flows, processes and various financial relationships. Financial planning is extremely important for small businesses, as it is part of a risk reduction strategy that is developed to give confidence in a positive financial result of activities in an uncertain business situation. The financial plan allows small businesses to outline the contours of their future financial and economic activities in the available indicators, evaluate opportunities and ways to implement them to maximize profits. Starting your own business is only the initial stage of entrepreneurial activity, it is much more difficult to maintain and increase the business, turning it into a mature, successfully developing company. To do this, it is necessary that the desired result be organized with the help of effective financial planning. The article examines the state of small business in the context of the structure of profitable and unprofitable enterprises, the theoretical foundations and characteristic features of the implementation of the financial planning process in small enterprises. The problems of financial planning at small enterprises in Russia are systematized, their causes are revealed and possible ways of solving problems are proposed. Solving the problems of financial planning will allow small businesses to achieve the relationship of financial planning methods with their main goals, to increase the efficiency of functioning. High-quality management of financial resources with the help of planning is able to ensure sustainable growth and development of small businesses.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114936674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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