ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ РЕЛЕВАНТНОЇ ІНФОРМАЦІЇ ПРО ЗАПАСИ ПІДПРИЄМСТВА ЗА УМОВ ОБМЕЖЕНЬ

The article deals with peculiarities of application of mathematical methods and models in management of agrarian enterprises. Mathematical modeling is found to be a universal and effective tool for studying the internal laws of certain phenomena and processes. It has been stated that since the solution of economic and mathematical models it is necessary to take into account certain system characteristics and a close connection of qualitative system parameters and how they are resolved. It is noted that a specialist who develops a particular model should have a thorough knowledge of agrarian economics and modeling theory and perfect to have mathematical tools. It is proved that the application of mathematical modeling methods economic and manufacturing processes make efficient use existing resource base in the process of achieving the agrarian strategic goals businesses and take into account significant sources of uncertainty and minimize them negative economic consequences. The arsenal of economic and mathematical methods and models has been systematized used in marketing management decisions business processes. The features by which the economic and mathematical models are classified are presented used in agricultural production. The ways of constructing the optimization models used in agriculture. The process of making managerial decisions on business processes is considered agricultural production using the optimization model fertilizer application. It is noted that, from a mathematical point of view, some economic processes in agribusinesses are the same and can be described using typical models. It is established that by means of economic-mathematical modeling it is possible to solve specific economic problems and practical problems in the field management of agricultural production and economic activity enterprises. It is concluded that the application of mathematical tools methods and models make it possible to substantiate the adoption process better management decisions when planning and finding promotion reserves efficiency of agricultural enterprises in crisis conditions and dynamic changes in the environment.

The last two decades has seen introduction or reform of water legislation in many river basins of the world, and river managers are under increasing pressure to make effective and efficient flow management decisions. To support those decisions, the roles that freshwater scientists must fulfil are rapidly evolving, and now is a good time to ask: What roles must scientists fulfil to best support those decisions? What are the major barriers to seeing those roles fulfilled? How can those barriers be removed? We offer potential answers to these questions. To ensure our arguments are grounded within real policy and decision problems, they are framed within the context of Australia's Murray‐Darling Basin Plan—legislation to guide the management of environmental flows—and its associated Watering Strategy. These problems are not unique, so the challenges and solutions we identify have broader applicability to flow management. Indeed, many of the policy and decision problems we present are common to all ecosystem types, so our arguments will likely be applicable beyond freshwater ecosystems. We argue that scientists must fulfil four roles to support flows management: (1) Monitoring and evaluation of ecosystems to support scientifically defensible reporting of outcomes, and to reduce uncertainty through adaptive management. (2) Modelling to support spatial and temporal projections of ecosystem change under different flow scenarios, resulting in more effective management decisions; improved causal inference about flow effects; identification of threats to the efficacy of flow management; and scaling flow‐response dynamics to broader spatial extents. (3) Fundamental research, resulting in improved outcomes through the identification of non‐flow management interventions that work in synergy with environmental flows and improved understanding of the ecological limitations of current policy. (4) Decision science, leading to more defensible environmental flow decisions and more efficient use of resources. We identify key barriers specific to each role and offer possible remedies. We argue that a major impediment to seeing these roles fulfilled is the ad hoc nature of much of the current research effort. Investment in research must (1) be developed at the basin scale, to ensure science supports decision problems that span multiple scales; (2) be developed as a collaboration between all stakeholders to ensure that science investments remain aligned with decision problems; (3) recognise the need to build and maintain technical capacity within the four roles.

Providing growing economic needs is impossible without economic development. Economic development is associated with qualitative and structural changes in the economy, education, science, and culture. In accordance with the changes in society, the purpose of economic science also changes. There is a transition from observing the economy to influencing economic processes, their management, planning, forecasting, implementation of specific tasks at individual enterprises within certain terms in accordance with the general goals and interests of the national economy. The level of influence on economic phenomena varies from recommendations to specific methods of quantitative calculation, which provide an objective choice of an economic decision. Scientific management of economic processes can be carried out only on the basis of the application of precise mathematical methods in all spheres of the economy – from the distribution of minerals to the demand for consumer goods and household services, labor needs, planning of logistical tasks, etc. Therefore, the subject of the research is conducting mathematical modeling of an economic phenomenon, analysis of economic processes, using the methodology of economic-mathematical modeling and mathematical programming, with the aim of forecasting and studying one or another aspect of its development in the planning and management system, in information provision, in the possibility taking into account the dynamics of economic processes. The study of various economic phenomena with the help of economic-mathematical models, which are a simplified description and take into account the most significant and determining factors of the studied phenomenon, involves the use of mathematics for a formal description of the most significant relationships between economic variables and objects: conclusions can be obtained by the method of deduction, which are adequate for the object under study; methods of mathematics and statistics make it possible to obtain new knowledge about the researched object; the use of mathematical terminology allows you to accurately and compactly express the statements of economic theory, formulate its concepts and conclusions. The analysis of previous studies shows that the problems of organizing the teaching of mathematical disciplines in higher educational institutions, taking into account modern requirements, were taken care of by scientists: I.P. Vasylchenko, L.P. Husak, G.Ya. Dutka, T.V. Krylova, O.V. Levchuk, L.I. Nichugovska, V.A. Petruk et al. The need to build a holistic methodology for the introduction of higher mathematics, the theory of probabilities and mathematical statistics, mathematical modeling and optimization of economic processes is the key task of the article on the use of economic and mathematical models for the development and implementation of optimal projects for the development of the production and services market. Conclusion: to solve effectively a wide class of problems with appropriate solution methods, covering various problems of development and functioning of real economic systems, it is convenient to develop economic and mathematical models, which, in combination with powerful, high-speed computing equipment and modern software products, will make up decision-making support systems in various sectors of the economy.

The climate change and food security are closely related to the effective use and conservation of agricultural land. This research is devoted to improving the methodological and methodical procedures for the IFRS’s application to the accounting of the land assets of agricultural enterprises, primarily for the needs of developing countries.Research of the accounting state of agrarian enterprises in Ukraine was carried out using statistical methods, methods of analysis and synthesis. Interviews of 3000 different accountants as to the land tenure of enterprises revealed methodological and methodical difficulties in applying IFRS to the land assets of agricultural enterprises. A special need consists in improvement of the valuation procedures for such assets. On the example of the United States and Ukraine, it has been established that, for the purpose of determining the fair value of agricultural assets, it is difficult for accountants to use generalized approaches to IFRS that do not take into account branch specifics and differences in socioeconomic environments in different countries. For developing countries with a strong agricultural potential, the most effective is the f the land potential of agricultural enterprises based on the rental income. Accordingly, the calculation methodology should be incorporated into their current accounting policy.Based on the simulation and forecasting technique it was determined, that valuation of the land assets of agricultural enterprises by the rental income method increases their cost by almost three times compared with the calculation based on the rental.The carried out studies form also the methodological framework for the further improvement of IFRS, including development of a separate industry-specific IAS (IFRS) “Agricultural Land”.

UDC 331.108.26; JEL Classification: M 110 Purpose. Study and development of ways of improvement of methodical approaches of management by a personnel on the base of statistician - mathematical methods and linear programming. Methodology of research. The linear programming or linear optimization (LP, eng. Linear Programming) is used is a method of achievement of the best exit (such as a most profit or the least cost) in a mathematical model whose requirements are presented through linear relations. The linear programming is the special case of the mathematical programming (to mathematical optimization). This method was used with the purpose of decision of task on setting within the framework of the linear programming with the purpose of increase of efficiency of production by optimal distribution of workers. Findings. Possibility of the use of package of tasks of the linear programming is reasonable together with the package of Microsoft Excel with the purpose of decision of practical tasks of distribution of personnel of industrial enterprise. Originality . The scientific novelty of the got results consists in the decision of row of theoretical and practical problems of increase of efficiency of production, namely: а) improved: - basic principles of increase of efficiency of the use of personnel of industrial enterprise; b) first offers: - methodology of distribution of personnel on by the types of works by means of mathematical model of the linear programming realized by facilities of Microsoft Excel. c) got further development: - application of tasks of the Linear programming for the decision of practical tasks. Practical value. Offer for introduction results of research can be drawn on in all productive spheres and industries of national economy. Effect from introduction this reduction of time on producing goods and services (increase of efficiency), and also economy of wage-fund.

This paper outlines the details of an efficient computer program for price mapping, i.e. the production not only of the optimum solution, but also the surrounding “next best” solutions to a given linear-programming problem.

The utilization of Life Cycle Assessment (LCA) and its corresponding methodologies gained considerable attention within the realm of corporate social responsibility (CSR) and sustainability assessment. Nevertheless, a lack of extensive investigation on their integration along with quantitative procedures, for example, statistical techniques and artificial intelligence (AI), has emerged. The purpose of this literature review is to investigate the extent to which these methodologies have been connected so far in order to achieve objectives concerning the assessment of sustainability. The scope of the study was restricted to articles published in peer‐reviewed journals throughout the period from 1960 to 2022. The investigation was conducted by using a broad set of keywords, encompassing both life cycle methods, including Life Cycle Assessment, Environmental Life Cycle Costing and Emergy Accounting, and quantitative methods, such as mathematical methods, economic methods and building information modeling methods. A total of 144 articles addressing the combined use of life cycle methods and quantitative methodologies for the evaluation of sustainability were identified in the literature review. The greater part of these studies relied on the combined use of LCA with mathematical models, statistical methods and AI methods. As a result, the studies proven that the joint application of such methods can improve consistency of sustainability assessment and enhance CSR. Additionally, many articles suggested novel approaches, including a combined use of LCA and building information modeling as well as simulation methods. The combined use of life cycle methods alongside quantitative methods offers promise in enhancing sustainability assessment by offering more precise and consistent outcomes. However, it becomes imperative to carefully evaluate the hypotheses, accuracy of data, and uncertainty associated with each method within the integration process. Additional research needs to be conducted in order to establish standardized protocols for combining these methodologies as well as to identify the most suitable procedures for their integration with respect to specific objectives concerning sustainability assessment.

Introduction. In the conditions of the rapid development of the informatization of the economy and the increased level of competition, there is a need to cover a wider range of objects of intangible origin in management accounting. This is due to the importance of intangible assets (hereinafter referred to as IA) and objects related to them, their growing influence on economic processes, which makes it necessary to improve the methodology and organization of their management accounting. The purpose of the article is the formation of a comprehensive model that will contribute to the improvement of the methodology and organization of management accounting of ІA and goodwill in the management accounting system. Research methods. Analysis and synthesis - for studying the object and subject of research; modeling - to determine the influence of factors on the methodology of management accounting of ІA, goodwill and the formation of a complex model; tabular – for presenting groups of analytical accounts of intellectual assets; abstract-logical - for the formation of theoretical generalizations and conclusions. Research results. The principles and classification features of management accounting of IA and objects related to them are outlined. The concepts of «intellectual capital» and «internal goodwill» have been clarified. The organizational principles of accounting and information provision of the management system of intangible assets have been formed. The analysis of the influence of factors (external, internal) on the functioning of food industry enterprises and the methodology of accounting for ІA and goodwill was carried out. The comprehensive model summarizes the main methodological and organizational directions for improving the management accounting of ІA and objects related to them for food industry enterprises. Prospects. It is advisable to focus further scientific research on the development of methods for evaluating intellectual assets. This will significantly affect the quality of the formation of the information component about the internal goodwill of the enterprise, the validity of management decisions for the effective use of these objects, and will also serve as a confirmation of the calculation of the value of the enterprise.

The article deals with the main aspects of the stages of development and construction of an optimization of the economic and mathematical model of agricultural enterprises' resources for identifying reserves of resource potential, its rational use and increase of the economic efficiency of economic activity. Some economic indicators of functioning and development of agricultural enterprises that can be taken into account when compiling an optimization model are analysed. The basic stages of construction of the economic and mathematical model and their characteristic features are revealed. Applied testing of mathematical calculations has been carried out for the agricultural enterprise LLC UM-Vatutino, which wants to optimize the structure of its production in order to ensure maximum overall profitability. The developed economic and mathematical model provides the main activities of the UM-Vatutino LLC. They are the cultivation of grain and forage crops, cows of various productivity. Such a model can be used to analyse and identify the reserves of resource potential of enterprises of any form of ownership, at different periods of time, as well as to identify features of strategies for improving the economic efficiency of economic activity of the enterprise itself and its individual units. In addition, the constructed model can be modified both structurally and substantively. The analysis results are processed by means of one of the office programs of Microsoft Office Excel spreadsheets. Data analysis has been performed with the use of the "Solver" tool in spreadsheets. It allows finding an optimization solution with a large number of variables. As a result, it has been confirmed that the application of economic and mathematical methods is very effective in assessing not only the resource potential of agricultural enterprises, but also optimizing the volumes of sales of products, feeds, raw materials for another. The process of modelling in the activities of agricultural enterprises gives the opportunity to make managerial decisions at various stages of the operation and development of the enterprise.

In order to ensure the financial sustainability of companies under current economic conditions successful management of current assets is crucial. In practice it is quite often observed that the decisions of current assets management in companies are made in the short-term aspects not making analysis. The aim of the article is to explore and analyse the structure of current assets and their indicators in business in Latvia. In order to reach the aim the author solves the following tasks in the research: to explore and analyse the structure of current assets, its changes and trends in the companies of Latvia; to perform calculations and analysis of the indicators characterizing the effectiveness of current assets; basing on the analysis to evaluate the development tendencies of the structure and indicators of current assets at various stages of economic development and to determine the correlations between these indicators. The research is based on the data obtained by the Central Statistics Bureau. The research covers the period of 1995–2010. The research is based on the analysis and evaluation of special literature and scientific publications about current assets management; research involves the use of generally accepted economic and statistical analysis methods, logically-constructive method of qualitative research methods: monographic method, Latvian and foreign industry literature, legislation content analysis, quantitative research methods: economic statistics and financial analysis techniques using Microsoft Excel software, data graphical display techniques. The article is focused on the exploration and analysis of the Latvian statistical data describing the amount, structure of current assets in business and its changes at various stages of economic development. Performing the analysis of current assets in the national economy of Latvia in general there are calculated and analysed various indicators, for example, liquidity, turnover of current assets, working capital. The research does not deal with the analysis of current assets in the aspect of branches. The calculations let estimate the changes of these indicators and their correlations as well as trends in the companies of Latvia. The current assets of companies in Latvia, their structure and indicators to a large extent are influenced by the economic situation in Latvia. Under conditions of a stable and flourishing economic situation companies have stable development indicating balanced increase of financial indicators. Upon increase of net turnover the amount of current assets also increases. When the national economy and business indicators improve, the proportion of assets flexibly reacts by increasing the proportion of current assets in the total structure of assets. However, when business activity decreases, the proportion of assets in the total structure of assets reduces. As a result of analysis there can be observed a correlation that the amount of stock and debts of debtors are interrelated with the net turnover of companies. The dynamics of cash and short-term securities shows that in the economic recession period it even increases. The economic situation in the state does not change very significantly the indicators of the current assets structure. Slight changes in the proportion of stock and cash prove that under condition of recession the managerial staff of Latvian companies pays attention to introduction of effective current assets management. The changes of current assets and their decrease in the recession period indicate that economic processes influence this indicator. The analysis of liquidity indicators did not reflect significant correlation between economy and changes of these indicators; however, the companies of Latvia typically do not have high liquidity indicators which shows some problems, but which cannot be identified not knowing certain conditions. The analysis of the structure and indicators of current assets using a maximally longer period of time enables to make timely and effective managerial decisions. DOI: http://dx.doi.org/10.5755/j01.eis.0.6.1518

The purpose of this short paper is to alert teachers of management accounting to a perceived inadequacy in the prevailing textbook treatment of a commonly taught and examined management accounting technique, the limiting factor rule, which, in many textbooks, functions as a preface to the exposition of linear programming. Having explained the manner in which the use of the limiting factor rule can lead to the discovery of the optimal production plan where there is just one constrained resource, it is common to assert the necessity of using linear programming in situations where there are multiple resource constraints. In this paper, the possibility of applying the limiting factor rule where more than one resource is constrained is explained more precisely than in existing textbooks. The significance of this discussion, it is suggested, lies as much in its contribution to intellectually sound exposition in textbooks as in its practical significance.

American Institute of Mining, Metallurgical and Petroleum Engineers, Inc. This paper was prepared for the 42nd Annual Fall Meeting of the Society of Petroleum Engineers of AIME, to be held in Houston, Tex., Oct. 1–4, 1967. Permission to copy is restricted to an abstract of not more than 300 words. Illustrations may not be copied. The abstract should contain conspicuous acknowledgment of where and by whom the paper is presented. Publication elsewhere after publication in the JOURNAL OF PETROLEUM TECHNOLOGY or the SOCIETY OF PETROLEUM ENGINEERS JOURNAL is usually granted upon request to the Editor of the appropriate journal provided agreement to give proper credit is made. Discussion of this paper is invited. Three copies of any discussion should be sent to the Society of Petroleum Engineers office. Such discussion may be presented at the above meeting and, with the paper, may be considered for publication in one of the two SPE magazines. Abstract Engineering studies resulting in a development plan for the Ranger zone waterflood are described. A variety of reservoir behavior and economic models were employed to achieve a suitable design. The models selected for each portion of the work and typical results are described. It is concluded that by judiciously selecting analytical techniques the timely design of a development plan for a major oil reserve may be accomplished. Introduction In August, 1965, reservoir engineers serving the Long Beach Unit initiated an investigation which would ultimately provide a waterflood plan for development of the major zone in the nation's largest undeveloped oil reserve. The planning of the Ranger zone flood represented an unprecedented opportunity to utilize a variety of classical modeling techniques in a single engineering design problem. The purpose of this paper is to describe this application of reservoir and economic models and to review the rationale for selecting particular methods. At the time these studies were initiated, a minor portion of the zone had been developed. Therefore, the primary objective of the studies was to create a spacing plan for a pressure maintenance waterflood with specific completion interval and location information for each well to be drilled. A second objective was to provide estimates of injection and production rates for facility sizing and estimates of future capital requirements. Since the Long Beach Unit and the Field Contractor were new entities, there did not exist an established repertoire of computing techniques or facilities. Therefore, models used in these studies were obtained from several sources. A linear program and a detailed economic simulator were contributed by two of the Unit participants. Large reservoir simulators were purchased from or used in conjunction with independent firms. Finally, an optimization technique and a simplified reservoir simulator were developed to satisfy specific requirements. While many facets of the development of the Ranger zone are unusual or novel, for example the elaborate drilling islands, the reservoir engineering techniques employed were not.

The development of the post-industrial society requires the acceleration of the integration of the national economy into the globalized economic space. This stage is characterized by active informatization of all spheres of life in society, which requires information security and cyber protection for high-quality information provision of the country’s population, intellectualization of economic processes and prevention of destructive informational influence on the social status of the individual. It is also necessary to consider that for Ukraine the specified stage is complicated by the hybrid war with Russia, which requires strengthening the protection of information from cyber-attacks and the formation of new approaches in preserving the quality of information on social networks. Therefore, the purpose of this article is the development of scientific and methodological approaches in information security management, strengthening its social significance. This requires solving a certain range of tasks of identifying and preventing socially dangerous information based on the use of economic and mathematical methods and models. The article highlights the main directions of socialization of modern technological development and theoretically substantiates its significant impact on human consciousness and behavior, puts a person in front of serious challenges and, under conditions of hybrid warfare, requires strengthening of information security in social networks. In the work, the components of information security are supplemented, its impact on social aspects of society’s life is highlighted. As a result of the research, the authors proposed a scientific and methodical approach to the construction of a system for countering the spread of socially dangerous information in social networks. Besides, its functional elements are highlighted. A method of combating the spread of harmful information in social networks has been developed, which solves the problem of information support of the decision-making process and includes providing the chosen and alternative options to the person making the decision, with the justification of the choice. This creates prerequisites for information support for making a well-founded management decision.

The article is devoted to the study of the financial mechanism and features of insurance companies and the development of economic and mathematical models for finding quantitative parameters of management of an insurance company in market conditions. The object of research is the activity of insurance companies of Ukraine. The subject of research is economic and mathematical methods and models in the system of optimal management of the insurance company in market conditions. Scientific research was conducted using the following methods: methods of systems analysis, econometric methods, methods of probability theory and mathematical statistics, simulation and stochastic modeling. The developed set of models allows to make optimal decisions in the conditions of unstable micro- and macroenvironment taking into account strengthening of a competition in the insurance market. The use of research results, including software to simulate the insurance company, provides flexibility in the management of pricing, cost policy, in the formation of the insurance portfolio, is a tool for choosing reinsurance and investment strategy to optimize the financial results of the insurance company.

Modeling of financial, socioeconomic and integration indicators of fishing enterprises in conditions of uncertainty and constant transformation requires the development of an economic and mathematical model for studying the emergent state, which would be based on a set of main factors of influence of qualitative and quantitative characteristics of the dynamics of functioning. To create an expert modeling system for multi factorial analysis of the processes of functioning and management decisions of industrial enterprises, a mathematical apparatus based on the theory of fuzzy logic and a linguistic variable was used. This economic and mathematical method is a computer of mathematical algorithms, models and formalized methods and is based on the stagnation of expert linguistic information for predicting indicators of development or decline in order to form the basic mechanism for detecting latent properties of an emergent state. To develop an economic and mathematical model expert assessments and the results of analytical and experimental scientific studies of a qualitative and quantitative nature are used. Fuzzy logic modeling allows you to combine quantitative and qualitative factors and allows you to identify latent signals of emergent properties and determine the level of emergent state of industrial enterprises