Managing the capital force impulse of the agrarian enterprise: transfer approach
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Author(s)Olena FominaLink to ORCID Index: http://orcid.org/0000-0002-4962-3298
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Olena MoshkovskaLink to ORCID Index: http://orcid.org/0000-0002-1176-9478
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Svitlana LuchykLink to ORCID Index: https://orcid.org/0000-0003-0757-1140
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Yulia ManachynskaLink to ORCID Index: https://orcid.org/0000-0001-9155-3417
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Olena AndrosenkoLink to ORCID Index: https://orcid.org/0000-0001-8579-1283
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DOIhttp://dx.doi.org/10.21511/ppm.18(3).2020.31
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Article InfoVolume 18 2020, Issue #3, pp. 373-391
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217 Downloads
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Creative Commons Attribution 4.0 International License
In the current conditions of globalization and European integration trends, domestic agricultural companies use the transfer pricing mechanism when exporting agricultural products, which on one hand allows owners to increase the efficiency of internal management, and on the other to hide real profits and reflect unprofitable production in financial statements. At the same time, traditional double-entry bookkeeping and financial reporting (including those prepared in accordance with IFRS) are unable to show the real power momentum of domestic agricultural enterprises profitability (their return on capital). This narrows the circle of potential investors when making decisions on the feasibility of investing financial resources in the development of Ukrainian agricultural sector. The purpose of the study is to develop a 3D-form of the Actuarial Report on Capital Force Impulse (3D - ARCFI), which informational content will provide an objective assessment of the capital force impulse of an agricultural enterprise and help to attract investment in its development. The object of the study is the process of actuarial accounting and 3D reporting as information subsystems for controlling the capital power momentum at domestic agricultural enterprises. The research methodology is based on the application of 3D-recording method and classical mechanics methods in displaying information from the actuarial accounting system on 3D-force accounts to develop a model of power momentum management of an agricultural entity return on capital as an alternative approach to transfer pricing based on informational filling of 3D-ARCFI with the help of net profit method. The study results showed dependence of domestic agricultural enterprises investment attractiveness on the qualitative informational filling of the actuarial management reporting in 3D format. The practical value of the results received confirmed the effectiveness of the proposed 3D-model of profit power momentum management within the transfer approach based on accounting-informational basis of 3D-ARCFI, which will contribute to an objective perspective assessment of agricultural companies return on equity power momentum and increase their market investment attractiveness.
Acknowledgment
The article has been prepared within the research project “Business Value Management” (state registration No. 0118U000131) implemented in the Kyiv National University of Trade and Economics.
- Keywords
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JEL Classification (Paper profile tab)G32, H30, M41, Q14
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References33
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Tables3
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Figures3
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- Figure 1. Rationale for the construction of 3D actuarial force accounts in the system of 3D accounting
- Figure 2. Profit force impulse management model: transfer approach
- Figure 3. 3D projection of the force impulse of the capital balance of PAO “Agribusiness “Provesin”
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- Table 1. Calculating the force impulse of capital through the lens of 3D force accounts
- Table 2. “Actuarial Force Report on Capital Impulse” (3D AFRCI) of Form 5a
- Table 3. Estimation of capital cost-of-living impulses in the context of the net margin method
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Setyo Riyanto ,
Endri Endri ,
Novita Herlisha
doi: http://dx.doi.org/10.21511/ppm.19(3).2021.14
Problems and Perspectives in Management Volume 19, 2021 Issue #3 pp. 162-174 Views: 9340 Downloads: 7699 TO CITE АНОТАЦІЯTechnological developments are things that must be followed by companies to achieve a competitive advantage to improve performance. To achieve and improve performance, companies need active employee engagement by encouraging motivation and fulfilling their job satisfaction. This study aims to analyze the effect of motivation and job satisfaction on performance with employee engagement as a mediating variable. The research sample is Information Technology (IT) companies located in the cities of Jakarta and Bandung, Indonesia. Research respondents are system developers who handle system development activities for a project or part of an ongoing project. By using the convenience sampling technique 103 responses were obtained from IT developers. The research model analysis method uses Partial Least Square (PLS) with SMART PLS Ver 3.0 software. Empirical findings prove that motivation has a positive effect on the performance of IT employees, while job satisfaction is independent. Employee engagement does not directly affect employee performance, but the effect of mediation through motivation and job satisfaction can have a significant effect on employee performance. The research findings have managerial implications, in increasing high employee involvement, motivation needs to be encouraged to be more active and innovative, and facilitate the achievement of the desired results.
Acknowledgment
This study was made possible because of the full support of the Region III Education Service Institute (LL-DIKTI III), the Ministry of Education and Culture of the Republic of Indonesia, and the Research Center at Mercu Buana University, Jakarta. -
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Inna Makarenko ,
Alex Plastun
doi: http://dx.doi.org/10.21511/afc.01(2).2017.01
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Management of enterprise’s financial sustainability and improvement of its methods
Galyna Azarenkova ,
Olena Golovko ,
Kateryna Abrosimova
doi: http://dx.doi.org/10.21511/afc.02(1).2018.01
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