Issues | Sections | Authors | Keywords |
Article
Issue: | 2021 №4 (76) |
Section: | Finances |
UDK: | 338:005.94+658.014 |
DOI: | https://doi.org/10.33271/ebdut/76.114 |
Article language: | Ukrainian |
Pages: | 114-125 |
Title: | Modeling the intangible assets’ elasticity profile as a tool of financial benchmarketing |
Authors: | Kozenkova V. D., Dnipro State Agricultural and Economic University, Kozenkova N. P., Ukrainian State University of Science and Technology |
Annotation: | Methods. The results are obtained through the application of the following methods: analysis and synthesis – in highlighting the essence of benchmarking and visualization of information; comparisons – to determine the advantages and disadvantages of benchmarking and visualization of information; methods of elasticity theory – for the formation of methodological principles for determining the impact of individual packages of intangible assets (IA) on the value of enterprises, determining the complementarity and substitution of packages; methods of economic and mathematical modeling – to determine the elasticity of the impact of IA on the value of enterprises; methods of graphic analysis – for visualization of calculation material; abstract-logical analysis – for generalization, formulation of conclusions. Results. There are considered approaches to the definition of benchmarking as a tool for improving the activities of enterprises, types of benchmarking and their scope in the activities of enterprises. The need to use financial benchmarking in the system of financial management of enterprises is pointed out. The main indicators of evaluation of enterprises and their structural subdivisions are considered, their main shortcomings are identified and the necessity of using cost indicators as the basis of enterprise development in the long run is shown. The role of IA in improving the efficiency of modern enterprises and increasing their value is considered, the approach to the allocation of certain packages in the IA is presented. The possibility of modeling the elasticity of the impact of IA on their types on the value of the enterprise is shown. The necessity of using Tobin`s coefficient to determine trends in the demand function of the enterprise business, evaluation of IA packages to form a system for monitoring their vertical, horizontal and cross-elasticity of impact on the value of the enterprise. The essence of the system of monitoring the elasticity of the impact of IA on the value of enterprise is shown, and its tasks at the micro level are defined. Possibilities of using information visualization mechanisms in the financial benchmarking system are determined. Novelty. Conceptual provisions and answers of economic and mathematical tools of methods of estimation and monitoring of elasticity of influence of IA on the cost of the enterprise are developed. It is proposed to determine the profile of the enterprise on the indicators of elasticity, which allows visualizing information on the level of elasticity of IA and their packages and justifying the priorities of IA development in order to improve the efficiency of the enterprise. Practical value. The approach of construction of a profile of the enterprise on indicators of elasticity of IA which gives the chance of visualization of the information on level of elasticity and gives the chance to form directions of development of support of separate packages is offered. |
Keywords: | Benchmarking, Value, Visualization, Elasticity, Modeling, Intangible assets, Elasticity profile, Financial benchmarking |
File of the article: | EV20214_114-125.pdf |
Literature: |
|
- Economic theory (current issues of modern economic theory, economic history and history of economic thought);
- International economic relations (theory and practice of international economic relations, globalization problems, specifics of socioeconomic and sustainable development of the countries of the world)
- Entrepreneurship and economics of enterprise (theoretical and practical issues of development of branches of national economy)
- Finances (laws and mechanisms of financial market operation, financial support of enterprises)
- Accounting and audit (research of methodology, methods and organization of accounting, analysis, audit and audit of financial and economic activities of enterprises and the tax system)
- Environmental management (issues of raising utilization efficiency of environmental management, resources saving issues, problems of search and feasibility study of raw material sources, directions and efficiency of the state economic policy in resource saving and environmental protection)
- Management (theoretical and practical issues of management in economic activities)
- Econometrics in management decision making (scientific substantiation of efficient management decision making methods in branch and enterprise economy)
- Мarketing (theoretical and practical issues of marketing approach to branch and enterprise development)
- Public administration (the study of state system of economy regulation, functions, management structures of different levels, the issues of organizational and economic mechanism of state support of entrepreneurship, activation of local communities’ activities)
Please, note the following instructions to submit your full papers to the journal: the journal will consider previously unpublished papers in Ukrainian or English languages that should relate to the theoretical and practical profile and follow the guidelines:
1. The paper limit is 8–12 pages (single-spaced type), to be submitted electronically via e-mail.
2. For authors with no Dr. Sc. degree in Economics the paper will be submitted with a review by a Dr. Sc. in Economics to justify its novelty and practical value.
3. Each paper must accompany a completed corresponding author form which includes author’s Surname, Name and Patronymic, scientific degree, academic title, work place, position, business and home postal addresses, phone and fax number, e-mail address. Also include the office of Nova Poshta, for the copy of the Bulletin issue with the author’s publication to be sent to.
4. In case the author (authors) wish to get additional copies of the issue, this should be noted separately in the author form.
Article layout
The article starts with UDC index (left aligned, no indentation)
Next line (no line skip) is the title of the article (in capital letters, full page format).
After a line skip are the author’s initials and surname, scientific degree, academic title, place of work or study, address (comma separated). Full page format.
After a line skip is the abstract (1800 characters) in the language of the article. Abstract contains information about specific scientific results obtained in the course of the study, the level of their novelty, propositions concerning their solutions and practical value of the obtained results. In the next line (no indentation) are keywords (10-12 words) in full page format.
After a line skip is the main text (two columns format) which includes the following parts:
– problem statement in general and its correlation with important scientific or practical tasks;
– analysis of recent papers containing the solution of the above problem for the authors to ground their research (references are required), determination of previously unsolved parts of a general problem discussed in the article;
– aim of the article (statement of purpose);
– materials and methods of the research with full justification of the received scientific results;
– conclusions of the research and perspectives for further scientific development in the sphere.
After a line skip is References (two column format). Bibliographic description is done according to GOST DSTU 7.1:2006 “The system of standards on information, library and publishing service. Bibliographic entry. Bibliographic description. General requirements and rules of composition” (State Commission for Academic Degrees and Titles of Ukraine Bulletin, #3, 2008).
After a line skip are abstracts (1800 characters each) in English languages with keywords in the appropriate language (6-10 words), full page format. Abstracts start with the title of the article (full page format, capitalized), author’s initials and surname, scientific degree, academic title, place of work or study in italics, full page format.
Guidelines:
- title: Times New Roman – 12 pt, bold, capitalized;
- subheading: Times New Roman – 12 pt, bold;
- author’s initials and surname, degree, title, place of work or study, E-mail – 12 pt, italics;
- main text, UDC – 12 pt;
- abstracts, keywords – 12 pt;
- references – 10 pt.
2.5 сm upper and lower margin, 2.0 сm left and right margin, two column format for the main text and references, 0.7 cm between columns. Paragraph indentation – 1.0 cm, single spacing.
Style and format
Formulas are printed in Equation Editor (MathType v. 4–5). Figures in the paper must be included as Microsoft Word object, grouped in a separate window created as “text box” or “Word picture”. Figures must be gray shade or pattern fill. Graphs are accepted in Microsoft Excel or standard graphics editors (Corel Draw, Adobe Illustrator) inserted in the text as objects. If graphic editors are used, the figure can be submitted as separate files linked to the text. Raster graphic objects must be submitted in uncompressed TIFF format with resolution 300 dpi or higher. Images must not be compressed into JPEG or GIF format, as quality loss is inevitable. Schemes with text can be done in the above graphic editors or Microsoft Word, in the latter case every window must be done as text box connected with other boxes by lines or arrows and then grouped. Font size in figures must be 10pt or bigger. Captions should be grouped with figures, font size – 12 pt.
The Bulletin has publication fees of 900 UAH regardless of the number of pages in the article. Additionally, 100 UAH is charged for DOI prefix..
The article is reviewed within two weeks.
The journal is published on: January 30th, March 30th, June 30th, September 30th.
『アディダス』に分類された記事一覧Address:
Department of Economic Theory and International Economic Relations, NTU "Dnipro Polytechnic", Yavornitsky Avenue, 19, Dnipro, Ukraine, 49005.
Telephones: +380 (56) 47-15-66, 380 (97) 115-75-45 - Senior Editor Nina Cherchenko Albertivna.
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
30 Winter Outfit Ideas to Kill It in 2020 - Fashion Inspiration and Discovery