Управління дебіторською заборгованістю та фактори впливу на її якість

This research is devoted to the development of innovative technology for automation of the quality management system (QMS) of enterprises in Kazakhstan and its adaptation to the management system of enterprises. This article deals with quality, as an important strategic tool in business. System effectiveness evaluation of quality management enterprises is of great importance connected with the formation of rational decisions in the management of QMSs, including specificity of quality indicators, multi-level system, the necessity to choose the optimal number of performance indicators, and system status evaluation. The objective and relevance of this research are related to the need to (1) solve the problems of quality management in the digital economy, following from the relevant National programs of the Government of the Republic of Kazakhstan, which are important at this step of in-depth scientific research; (2) guarantee the competitiveness of domestic enterprises with high-quality requirements for products and services; (3) improve the efficiency of automated QMSs; (4) save resources (human and timing) in data processing. The method and model of automated enterprise quality management and intelligent automated system of quality management of enterprise integrated with ruling MICS (Management Information and Control System) subsystems are offered allowing to automate QMS implementation and support processes and increasing the validity, efficiency and effectiveness of management decisions by automating a number of functions of decision makers and personnel.

From the Publisher: Contemporary management concepts, methods, and techniques for global, high-technology industries The rapidly changing shape of technology industries requires a constant reevaluation of what it takes to manage such sophisticated corporations effectively. Management for Quality in High-Technology Enterprises explains how traditional hard management skills must be combined with new soft skills, why an expanding, global market necessitates an expanding, global mindset, and why a focus on customers must dominate all aspects of business. Momentous external and internal changes to technology enterprises demand new management procedures. Externally, industries are moving toward globalization, increased mergers and acquisitions, joint ventures, and outsourcing. Internally, the typical workforce has become significantly more knowledgeable and professional; the increase in knowledge workers in particular is changing the role and function of the contemporary manager. Drawing on their considerable experience as leaders in a high-technology corporation, Yefim Fasser and Donald Brettner show managers how to succeed in a shifting playing field. The book's five parts, comprising twenty chapters, are: A Systemic Approach to Organizational Transformation Managing a Knowledge-Based Organization Managing in a Global Environment Some Aspects of Managing Quality Reshaping the Organizational Culture Eschewing abstract, technical jargon, the authors explain in a lively, accessible fashion what managers must do to cope with the global changes in technology enterprises. Middle managers and engineers in high-technology manufacturing companies, as well as all professionals interested in improving their managerial knowledge and skills, will benefit from Management for Quality in High-Technology Enterprises. Author Biography: Yefim Fasser, PhD, is Director of Systems and Statistical Engineering at Advanced Micro Devices, Inc. Donald Brettner is Group Vice President at Advanced Micro Devices, Inc.

The article discusses ways to improve the quality of maintenance and maintenance of forest vehicles. Product quality is a controlled object that can be adjusted on the basis of the principles of general control theory, sequentially establishing quality planning tasks, organizing the actions of the actuator with ensuring the execution of these tasks, comparing the actual value of the obtained result with the planned task, implementing direct and reverse connections and possibilities of influencing the actuator in case of deviations of actual quality values from the planned task.
 The goal of quality management is to create products of a quality level that meets certain needs and demands of the consumer, meets the established requirements.
 Quality management is an organic component of the overall enterprise management system. All employees of the enterprise, including quality service personnel, participate in quality management and assurance.
 The principles of operating quality systems at maintenance and repair enterprises (customer orientation; leadership of heads; Involvement of employees, process and system approaches to quality management, continuous improvement of the system, decision-making based on information monitoring) and factors affecting the quality of works (spare parts for units; timeliness of maintenance; quality of technical diagnosing; Qualification and motivation of employees).

Purpose. The aim of the article is to identify the key features of the implementation of digital solutions in the business process management system of modern enterprises. Methodology of research. The following research methods were used to achieve the set goal: methods of system analysis (to analyse problems during the planning of the implementation of digital solutions in the business process management system of modern enterprises); methods of scientific abstraction, deduction and induction (for formulating a scientific hypothesis of work, laws and principles), analysis and synthesis – to analyse the state of development of the business process management system of modern enterprises; abstract and logical (for making theoretical generalizations, substantiating research methodology, formulating conclusions). The tabular method clearly reflects the current state of the investigated problem. Findings. It has been established that the transition to a digital economy is based on technologies that define the Fourth Industrial Revolution, which consists of digitization and includes the saturation of the physical world with electronic and digital devices. The study also found that the process of digital transformation of business processes consists of elements such as customer interaction, operational business processes and enterprise models. It is determined that the implementation of digital solutions in each of these parts of the model opens up new opportunities for the development of enterprises. It is substantiated that the introduction of digital solutions in the management of business processes of enterprises has a positive impact on efficiency, flexibility and adaptability to changes in the external environment. It is noted that in order to maintain competitiveness, it is important not only to implement technology, but also to change the corporate culture and adapt employees to new tools. The study also highlights the most common digital solutions that are often implemented by modern enterprises: artificial intelligence, big data, blockchain, Internet of Things and cloud computing, which provide transparency, security and integration in business process management. Originality. A modern systematic overview of the most common digital solutions used to manage business processes at the enterprise has been further developed. Practical value. The results of the study can be useful for business managers and business process management specialists, as they provide a clear idea of the advantages and peculiarities of using digital solutions in the practice of enterprises. Key words: artificial intelligence, blockchain, big data, cloud technologies, fourth industrial revolution, digitalization.

UDC 69:65.016 ; JEL Classification: D23, L74The purpose: to determine the overall impact of the factors relevant to the construction industry and the impact of additional internal factors of the country's construction industry subjects during the analyzed period. Research Methodology: assessment is possible using an effective, thorough and reliable analysis methodology. Proposed assessing methodology of the effectiveness of strategies development of Ukrainian construction industry enterprises takes into account a comprehensive and wide range of valuation indicators (sales revenue of construction products, volumes of construction products production, market share in accordance with the planned and actual parameters of the development strategy implementation). The following methods were used: - methods of system analysis and synthesis to consider theoretical aspects of the effectiveness of development strategies; - methods of statistical analysis for studying the financial condition of Ukrainian construction enterprises; - methods of economic and mathematical analysis to determine quantitative assessment and evaluation indicators; - formal logic methods for conclusions development and ways to improving the effectiveness of development strategies of Ukrainian construction enterprises. Results: the calculation and evaluation of the effectiveness of the planned (declared) development strategy implementation of the five construction industry enterprises of Ukraine for 2015-2017 were conducted. The estimation procedure of the most significant influence of factors on the level of implementation effectiveness of strategies of the country's construction industry enterprises was given. The presented results of the state and transformations of the implementation effectiveness level of the planned (declared) development strategies allows to form the basic provisions of the formation historiography of this sphere for the specified period. these include: lack of investment in development, despite the need to upgrade the fixed assets and technologies used to implement strategic parameters; insufficient implementation of innovations of construction methods management, waste management, management of energy efficiency of construction products and construction (it is established that only two (SC JSC “BK “Ukrbud” and PJSC “HK “Kyivmiskbud”) are used the innovations and only one enterprise uses effective innovations implementation (SC JSC “BK “Ukrbud”). The most significant influence of factors on the effectiveness level of the strategies implementation of the surveyed enterprises during 2015–2017 was estimated. Scientific novelty: for the first time the determination of the overall impact of the general factors of action relevant to the construction industry and the impact of additional internal factors of the subjects of the countrie's construction industry during the analyzed period is substantiated. It is established that, unlike the existing approach, an assessment of the impact of a set of these factors of development of Ukrainian construction enterprises, which are investigated through their positive or negative effect on the state of effectiveness of the implementation of planned (declared) development strategies. It should be noted that all values of these factors for the individual specified categories were calculated within the framework of this study. It is proved that in order to determine the most significant influence of factors on the effectiveness level of strategies implementation of the studied country's construction enterprises, and their integrated assessment was carried out. Practical value: the presented study allows to estimate the level of internal resistance to the influence of external, general internal (sectoral) and international factors by the largest enterprises of the construction industry of Ukraine during 2015-2017. The investigated results of the factors influence state is a historiography of the strategic development of the subjects of the industry during the specified period, which can be used to compare by parameters of development the counteracting of factor influence for other enterprises in this industry (medium, small, etc.).

The article examines the substantive characteristics of the concept of “quality”, the quality management model in accordance with the cycle of continuous improvement and the justification on this basis of a set of principles for enterprise quality management. It established that quality understood as a process of continuous improvement, a way of doing business in Ukraine, when it is necessary to be better in relation to others, and not just to have products of better quality. Modern practice of trade relations includes the customer checking and assessing the supplier’s existing quality management system, which considered by the customer as an additional guarantee of the stability of the quality of supplies. In this sense, the quality system must comply with the international standards ISO 9000. The quality pyramid presented in accordance with quality standards and consumer properties: quality, enterprise quality, work quality, product quality. Key aspects of quality presented in accordance with international experience. It established that the main role and responsibility in the quality management system belongs to the top management of the enterprise, for which it is important to involve each employee in work on quality issues and carry out activities to improve the qualifications of personnel. To solve the problem of ensuring the quality of products (services), it is necessary to purposefully manage the process of formation and quality, taking into account a set of interrelated technical, organizational, economic, and social factors. It proven that effective quality management based on Edward Deming's cycle of continuous improvement, when the emphasis is not on increasing profits, but on constantly improving the quality of products and services. The set of quality principles formed by foreign scientists studied. Modern principles of quality management, which are basic and comprehensive customer-oriented rules, selected and described.

The subject of the study is the methodological foundations and practical aspects of the organizational change management process. The goal of the work is to improve methodological foundations and to develop practical recommendations for the formation of the totality and sequence of actions in the process of managing organizational changes, taking into account the influence of environmental factors. The following tasks are solved in the article: matrix analysis of the main provisions of approaches to organizational change processes; the formation of a methodological approach to the process of managing organizational change, taking into account the influence of environmental factors of the organization. The following methods are used: the method of cognition, theoretical generalization and comparison; system analysis and synthesis method, graphic modeling method. The following results were obtained: in order to improve the existing approaches proposed by well-known scientists, a matrix analysis of the main provisions of the approaches to the processes of organizational change was carried out, the weakness of the existing approaches was determined, namely: the lack of a sequence of actions in the process of implementing organizational changes in accordance with the existing type of external environment; the authors formed a methodological approach to the process of managing organizational changes, taking into account the influence of environmental factors of the organization. Conclusions: The developed methodological approach is applicable regardless of wherever the organizations are located, no matter what technology systems they have, no matter how long they are on the market of goods or services. This approach is structured in stages and allows, subject to timely and qualitative assessment of the influence of environmental factors, determination of its type, the dominant coordination mechanism in the organization, the principle of grouping and the degree of vertical and horizontal decentralization, make a decision on the implementation of transformations, and management of planned organizational changes. The application of this approach allows organizations to form the basis of organizational changes and successfully implement a common vision of change in practice.

Based on conceptualizing Chinese online populism as a grassroots discourse and operationalizing it in terms of people-centrist and anti-elitist dimensions, we developed an automated semantic text analysis method for analyzing Chinese online populist discourse both quantitatively and qualitatively. First, we introduced semantic role labeling to reformulate the original text into semantic triplets. Second, we created a Chinese populism dictionary containing terms signifying “the people,” “elites,” and “popular sovereignty.” Third, we developed a rule-based method to recognize populist discourse automatically. The automated semantic text analysis method can capture a great deal of qualitative information throughout this process for further analysis. The validation test showed that the automated semantic text analysis method performed satisfactorily (accuracy > 0.9). This method not only creates a broadly applicable and reliable tool for studying Chinese online populism, but it also contributes to the literature on how populism manifests in various cultural and political contexts, expanding the possibilities of populism research globally.

Introduction. The article considers the role of financial forecasting in the enterprise management system. The essence and necessity of accounting and analytical support of this process are determined. The impact of digitalization on the accounting and analytical support of financial forecasting at an enterprise is analyzed. The prospects and proposals for improving the accounting and analytical support of financial forecasting in modern conditions are also investigated. Materials and methods.  The information base of the study is formed by scientific works of domestic authors. The purpose of the article is to study the accounting and analytical support of financial forecasting and determine its features in the context of digitalization of the economy. In the course of the study, a combination of general scientific and special methods was used, in particular, methods of analysis and synthesis, comparison and generalization. Results and discussion. In the current conditions of development and digitalization of the economy, effective financial forecasting is one of the key factors for the success of an enterprise. And high-quality accounting and analytical support is the basis for forecasting and managing an enterprise. In the course of the study, the role of financial forecasting in modern economic conditions is determined. The essence of accounting and analytical support for financial forecasting in the enterprise management system is formed, which includes a set of methods and techniques by which information is generated for management purposes, taking into account industry characteristics, specifics of activity, volumes and degree of diversification of financial and economic activities of enterprise in the context of digitalization of the economy. It is established that the accounting and analytical support of financial forecasting for effective enterprise management involves not only management accounting data, but also financial and tax reporting and their comprehensive analysis. The factors of influence of digitalization on the accounting and analytical support of financial forecasting are determined. Conclusions. In general, the study identified prospects for improving the accounting and analytical support for financial forecasting. The most popular software products for financial forecasting are indicated. Proposals for improving the accounting and analytical support of financial forecasting in modern conditions have been formed. Keywords: accounting and analytical support, reporting, information, financial forecasting, budgeting, financial instruments, management accounting, digitalization.

The subject of the study is non-institutional politics and its role in modern socio-political processes in the context of social movements. The thesis is substantiated that protest is a common element of the reasons for the growing importance of non-institutional politics, which brings together and even includes non-institutional politics in traditional politics. It represents the central analytical category around which the theoretical justification of the above position is based – currently, non-institutional politics has become part of the so-called traditional politics. The arguments in favor of this thesis can be divided into two main directions: the first, systemic, concerns the transformations that have influenced institutionalized politics in democratic systems over the past half century, the second, participatory, refers to the multifaceted development of social movements. Both involve a wide range of factors that interact in the development of non-institutional politics and, consequently, increase its rank and legitimacy. The tasks set required an appropriate theoretical and methodological basis for the study, which was compiled by the political science concepts of civil society, the theory of democracy (polyarchy). The paradigms of social movement research were taken into account: the paradigm of collective behavior, the theory of collective action (resource mobilization), the paradigm of new social movements. A systematic approach and methods of comparative historical analysis of social and political phenomena were used. The main subject of protest, challenge and formation of non-institutionalized politics are new social movements. Social movements are represented by an informal network of organizations and people united by collective identity, common values and aimed at expanding the boundaries of existing non-institutional politics and transforming socio-political design in the form of protest activities. The activity of these movements indicates that in modern post-industrial society, power is becoming fragmented. Classical political models based on class struggle within the framework of traditional political institutions are gradually being replaced by new forms of governance and communication, including non-institutionalized politics, the politics of democratic pluralism. New social movements are opposed to the traditional methods of decision-making by the bureaucracy, are organized on decentralized, networked principles and act as a factor in an increasingly deep dispersion of power in modern society.

Delays are among the most crucial adversaries to the success and performance of construction projects, making delay analysis and management a critical task for project managers. This task will be highly complicated in large-scale projects such as construction, which usually consist of a complex network of heterogeneous entities in continuous interaction. Traditional approaches and methods for the analysis of delays and their causes have been criticised for their ability to handle complex projects, and for considering the interrelationships between delay causes. Addressing this gap, this research introduces an alternative approach for delay causes analysis by adopting Semantic Network Analysis (SNA) method. The paper reports the results from an investigation of delays in construction projects in the Oil-Gas-Petrochemical sector using SNA. The method’s capacity to identify and rank delay causes, which can assist managers in selecting appropriate measures for eliminating them, are empirically examined and discussed. The paper argues that SNA leads to a more comprehensive understanding of the main causes of delay in large and complex projects, allowing a better identification and mapping of the interrelationships between these discrete factors.

The purpose of the article is to identify the peculiarities of contemporary practices of digital public art as one of the new forms of art of the twenty-first century that actively interacts with urban space. Research methodology. The method of systematic analysis and synthesis (to consider digital public art practices as part of contemporary art), the method of cultural and historical analysis (to study the trends in the development of public art at the early twenty-first century), the typological method and the method of comparative analysis (to identify the features and typology of digital public art practices, as well as to determine their differences). Scientific novelty. Contemporary digital practices of public art are studied. Artistic interventions of media art in public space as a means of social intervention are considered. On the basis of comparative analysis, the differences between the practices of digital public art as an independent subgenre of public art created, managed, and distributed in cyberspace are revealed. Conclusions. Digital public art is a unique form of contemporary art existence outside the artistic infrastructure, which is created and disseminated in public space through cyber technologies in order to problematise various topical issues of both the art of the early twenty-first century and the space in which it is presented. At the present stage, digital public art objects are an integral part of the urban space. Despite the availability of new technical means of presentation, public art remains a connection with conceptual issues (identity creation and inclusive community participation). Digital practices of public art in line with the aesthetics of postmodernism, according to which it is important to overcome the vacuum, a certain isolation of artistic practice, and to understand ontological states. Demonstrating the idea of accessibility of the cultural collage of the contemporary space, they illustrate the tendency of transgressive processes of the boundaries of cultural form, the convergence of mass and elitist culture. The main characteristics of digital practices of public art are interactivity, technology, dynamism, attractiveness, and sociality.

Higher education currently faces complex challenges in efforts to improve the quality of educational services amidst increasingly fierce global competition. This research aims to conduct a systematic literature review and meta-analysis of various current research on higher education quality management to produce a comprehensive model that integrates various approaches and considers local context and religious values. The research method uses a qualitative approach with Systematic Literature Review (SLR) and Meta-Analysis, implementing the PRISMA protocol as a methodological framework in literature selection. Of the initial 59,422 articles searched, 7 high-quality articles were selected for comprehensive review. The meta-analysis results show a significant positive correlation between quality management factors and the quality of higher education with an overall effect size of r = 0.60 (95% CI [0.52, 0.68]). Transformative leadership emerged as the most influential factor (r = 0.68), followed by quality culture (r = 0.63) and TQM implementation (r = 0.62). Moderate to high heterogeneity (I² = 67.3%) indicates the need for a contextual rather than standard quality management approach. These findings suggest a holistic quality management model that integrates TQM principles, CIPP evaluation model, transformative leadership, outcome-based curriculum development, stakeholder involvement, and integration of religious values ​​according to institutional characteristics.

The aim of this study is to rank the importance levels of critical success factors (CSFs) that are effective in Total Quality Management (TQM) practices in Small and Medium-Sized Enterprises (SMEs), and to determine the cause-effect relationships among these factors. For this purpose, CSFs related to TQM practices were first identified through an extensive literature review and then finalized based on the opinions of quality management executives from 20 different SMEs operating in Turkey. These finalized factors were analyzed using the Fuzzy Decision-Making Trial and Evaluation Laboratory (Fuzzy DEMATEL) method. According to the results of the empirical case analysis, "Leadership and Support of Top Management" emerged as the factor with the highest level of interrelation with other criteria, while "Quality Management Activities of Suppliers" had the lowest level of interrelation. In terms of impact level “Quality management systems (ISO 9001)” was found to be the most influential factor. The findings provide valuable insights for both managers and academics in identifying and managing the critical success factors that influence the implementation of TQM in SMEs.

Software requirement specification (SRS) documents are written in natural language (NL) and are prone to contain faults due to the inherently ambiguous nature of NL. Inspections are employed to find and fix these faults during the early phases of development, where these are the most cost-effective to fix. Inspections being too manual are very tedious and time consuming to perform. After fixing a fault, the SRS author has to manually re-inspect the document to make sure if there are other similar requirements that need a fix, and also if fixing a fault does not reintroduce another fault in the document (i.e., change impact analysis). The proposed approach in this paper employs NL processing, machine learning, semantic analysis, and graph mining approaches to generate a graph of inter-related requirements (IRR) based on semantic similarity score. The IRR graph is next mined using graph mining approaches to analyze the impact of a change. Our approach when applied using a real SRS generated IRR and yielded promising results. Graph mining approaches resulted in a G-mean of more than 90% to accurately identify the highly similar requirements to support the CIA.