Еconomic Feasibility and Priority Directions of Activization of Social Investments of the Enterprises
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2016, Vol 5, Issue 182
Abstract
The theoretical and methodological bases of social investments of the enterprises are investigated in article. The analysis of features of social investment state is held. The assessment social investments impact on the main financial and economic indicators of activity of the brewing enterprises is conducted. The recommendations to intensify social investments in the enterprises of brewing branch of Ukraine are provided. The manuscript presents new convincing evidence that social investments have essential economic efficiency. However, ideas of social investments are embodied only at several largest enterprises of branch in Ukraine. Currently the absolute majority of the brewing enterprises doesn't use this important instrument to increase its social and economic efficiency. By means of the economic and mathematical methods, the directions, which are the most effective for the enterprises of brewing branch of Ukraine, are allocated. These are, first of all, investments: in development of personnel, in environmental protection, in improvement of quality, in labor protection, and into social marketing. It is proved that the implementation of social investments into practice of the brewing branch enterprises activity has a lot of advantages, in particular: improvement of business processes, labor productivity increase, increase of the income, economy of production resources; improvement of image and business reputation of the enterprise; growth of competitiveness of personnel potential (professional development of workers and their motivation, all-round development of workers, formations of an intellectual component of work, assistance of loyalty and stability of personnel, increase in innovative activity of workers); attraction of additional financial resources for implementation of socially oriented programs.
Authors and Affiliations
Olena Grishnova, Igor Magdych
ANALYSIS MODELS OF PROFITABILITY IN AGRICULTURE
In this article there is developed a synthetic theoretical framework regarding the profitability analysis through economic and financial rates of return using different models, and also it is made a case study on the sim...
Captive аs аn Insurance Formula for Risk Management: Advantages and Disadvantages
This article introduces subject of an insurance captive entity, with focus on how it could be used as insurance formula for risk management. Captive might be the most appropriate insurance formula for risk management. Ho...
ECONOMIC NATURE OF BANK INTEREST: HISTORICAL RETROSPECTIVE
This paper provides retrospective analysis of the main views on the nature percent of interest. Different justification interest origin, its role in the development of credit relations are summarized. Generalization of t...
MORERN STATE OF ACCOUNTING AND TAXING OF FRANCHISING IN A RESTAURANT BUSINESS
It is covered the nature of franchising as the system of franchiser trade network development and as the form of business organization of the entrepreneurs who have the rights for running business under the brand of fran...
ACCOUNTING AND CONTROL AS SCIENCES AND ACADEMIC SUBJECTS IN ACCOUNTING AND ANALYTICAL EDUCATION
The knowledge of accounting and control, analysis and audit as the main instruments of cognition and management functions is an integral part of economic education, science and practice and requires improving the trainin...