The objective of this article was to develop the concept of decision-making support in business assessment in mergers and acquisitions. The concept is developed with regard to system and process approaches, international and federal estimation standards, including projects of standards under development. The article presents the following research findings obtained personally by the author: mergers and acquisitions are classified; the validity of investment value for business assessment in mergers and acquisitions is shown; conditions of appraiser’s independence are given. The summary of findings allowed elaborating provisions of the concept of decision-making support in business assessment in mergers and acquisitions. The scientific novelty of the concept in question is provided with the use of investment value as a basic value of the target company and consideration for each party based on the model of their preferences. The practical relevance of this work is that the concept in question extends the methodological modeling basis for preferences of parties to a transaction, for the decision-making support in business assessment in mergers and acquisitions and study of effectiveness of algorithms proposed using business simulation games
In the article we present a concept of the introduction of
information and communication technologies into the system of public administration on the territory of the Krasnodar region. The concept is one of the major factors providing the most optimum performance and realization of the priority tasks aimed at the development of interdepartmental interaction on the basis of electronic document flow on the territory of the Krasnodar region
The evolution of the theory of strategic management has led to increasing the role of the internal environment in the company's development strategy. The development of the Resource approach and the need for ongoing formation of competitive advantages led to the identification of the concept of dynamic capabilities. This article is devoted to the systematization of the main points of view on the nature and significance of this conceptual approach to the raise of the competitiveness of the up-to-date companies. Firstly, why the current trends in strategic management are dominated in particular concept of dynamic capabilities; secondly, could this approach be a theoretical and methodological base of the strategic choice of domestic companies? According to learning of few bibliographic sources there was identified the terminological basis, which was used in the resource and dynamical capability concepts («resources», «ability», «competence», «dynamic capabilities», «key competency», etc.), the analysis were realized and the correlation of these categories in the process of strategic choice was revealed. In the article the author's point of view devotes to the concept of key competences and its role in the achieving competitive advantages. The author examines the relationship between dynamic capabilities and key competency and their role in the ensuring the competitive development of the company
This article discusses the concept of reputational risk in the economic and legal aspects. The article shows the need to control the business reputation of the bank. The article considers the elements that make up the bank's reputation. The article highlights the main problems associated with the bank's reputation
The author’s concept of improving the efficiency of the use of information ressources in
the international brands management in the global consumer market is considered. The idea of the concept is to create a new intelligent automated marketing information system of the organization and management of information resources and their adequate (semantic-linguistic, logical and statistical analysis) use in the management of international brands in the global consumer markets. The core of this system is a domain ontology that potentially makes possible to control and transfer an experience in the marketing environment. It is concluded that with further development of the concept, in particular on progress in the structuring of information and knowledge of the subject area, with success in the selection and formation of rules of logical inference, and from the success of the presentation in their native form will largely depend on building an effective intelligent automated training of marketing information systems
The article proposes the concept of management accounting in commercial banks to improve bank performance and the ability to make economically bal-anced management decisions
This article considers the problem of development of
audit activities as a practical view, and the concept of
evolution as science. We have summarized the
reasons for appearance and existence of audit, which
are the following: separation of powers between the
management and the owners of economic subjects;
there is not confidence from the external interested
users to information about the safety of financial
statements; it is necessary to obtain the assurance of
economic safety as additional factor of stability.
There is a detailed interpretation of definition the
"audit", considering the current economic realities,
from the position of the sphere of scientific
knowledge and from the position of practical
activities in the part of verification reports by the
independent experts and as an element of economic
safety of the company and the country. The trend of
market development for audit services was defined
and aimed for its consolidation. The perspective of
development does not connect with the classic audit
of accounting reporting, but it connects with
development forecasts for the company. The audit
should "look into the future" of each client, which
must be recorded in an audit report for improving the
quality. The author offers a new paradigm of broad
understanding of the audit as a form of independent
monitoring, which allows to develop and to realize
the concept of auditing business that meets the needs
of modern society
The article examines the concept and essence of adaptive management. The classification of adaptive management system (AMS). Is an example of adaptive management system with complex organi-zation for integrated segments of sugar subcomplex of agriculture
This article is dedicated to the main concepts of depreciation that recognized in the current economics literature. These theories are aimed at improving the information content of the accounting system of the company
The cooperation and agroindustrial integration
development are important directions of agrofood
market growth. The article deals with the economic
benefits of cooperation and agroindustrial
integration, the cooperation system and forms in
agroindustrial complex, the creation principles
and economic efficiency of cooperatives