Development of block-hierarchical approach to the implementation of technical re-equipping process of enterprises

Authors

DOI:

https://doi.org/10.15587/2312-8372.2015.37892

Keywords:

technical re-equipping, organizational planning of technical re-equipping process, block-hierarchical approach

Abstract

The existing approaches to implementation of technical re-equipping process are considered in the article. It is proposed the block-hierarchical approach to implementation of technical re-equipping process of industrial enterprises. According to the proposed approach the process of technical re-equipping includes: hierarchical representation of organizational planning process, technical re-equipment of industrial enterprises, introduction of a consolidated statement of activities modernization of the enterprise, information flows in the implementation process of technical re-equipping of industrial enterprises, scheme of implementation process of technical re-equipping activities, flowchart of the stages of analytical providing of this process and model of monitoring the expenditure on technical re-equipment. This approach involves the implementation of a series of logical step of technical, information and analytical and financial components, which are structured in accordance with their substance and essence.

Author Biographies

Ольга Вікторівна Фартушняк, Simon Kuznets Kharkiv National University of Economics, Lenina 9a, Kharkov, Ukraine, 61166

Candidate of Sciences (Economic), Associate Professor

Department of accounting

Дмитро Іванович Цибулько, Simon Kuznets Kharkiv National University of Economics, Lenina 9a, Kharkov, Ukraine, 61166

Senior Lecturer

Department of accounting

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Published

2015-01-29

How to Cite

Фартушняк, О. В., & Цибулько, Д. І. (2015). Development of block-hierarchical approach to the implementation of technical re-equipping process of enterprises. Technology Audit and Production Reserves, 1(5(21), 72–78. https://doi.org/10.15587/2312-8372.2015.37892

Issue

Vol. 1 No. 5(21) (2015): Economics and management of enterprise. Development of the productive forces and regional economy

Section

Economics and Enterprise Management: Original Research

License

Copyright (c) 2016 Ольга Вікторівна Фартушняк, Дмитро Іванович Цибулько

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