Research of the formation of internal economic mechanism of the enterprise
Keywords:internal economic mechanism, economic accounting, efficiency, self-sufficiency, self-financing
Successful operation of the companies in the current economic conditions is largely determined by the availability of effective interaction between all units and departments - internal economic mechanism of the enterprise. The basis of internal economic mechanism of enterprises is the economic calculation. These author’s conclusions are based on the studies of the basic premises and principles of the internal economic mechanism of enterprises, which include self-regulation, self-sufficiency and self-financing of units of the enterprise. The same principles were incorporated in the basis for the organization of economic calculation.
The main stages of the formation of internal economic mechanism of the enterprise in historical perspective are considered. The generality of the basic premises and principles of the formation mechanism for domestic economic enterprises and economic calculation (self-regulation, self-sufficiency and self-financing of units of the enterprise) led to the conclusion of the close relationship of these categories and consider self-financing as a precursor of the internal economic mechanism of the enterprise.
Three main stages of implementation of economic accounting in the domestic economic practice are revealed, the basic characteristics and features of each stage of its development are defined. Analysis of these stages in the development of economic accounting revealed a systemic problem, which is to replace the two most important concepts - the concept of "property ownership" by concept "sense of ownership". In practice, this was manifested in "education" of the sense of ownership for workers rather than the transfer of assets into a real estate. The research results have the practical importance for the formation of the internal economic mechanism of industrial enterprises.
- Fedulova, L. I., Koblosh, M. O. (1998). Orhanizatsiino-ekonomichnyi mekhanizm funktsionuvannia sudnobudivnykh pidpryiemstv v rynkovykh umovakh. Donetsk: Institute of Industrial Economics of National Academy of Sciences of Ukraine, 343.
- Meskon, M. H., Al'bert, M., Heduori, F. (2002). Osnovy menedzhmenta. Moscow: Delo, 704.
- Horngren, Ch. T., Foster, J.; In: Sokolov, Ya. V. (1995). Buhgalterskii uchet: upravlencheskii aspekt. Translated from English. Moscow: Finansy i statistika, 146.
- Aveiro, D., Tribolet, J. (2006). An ontology for organizational functions: the recursive self-maintenance mechanism of the enterprise. 2006 10th IEEE International Enterprise Distributed Object Computing Conference Workshops (EDOCW’06). Institute of Electrical & Electronics Engineers (IEEE), 2. doi:10.1109/edocw.2006.20
- Lanius, M. Achieving Breakthroughs by Using Policy Deployment. Available: http://www.isixsigma.com/implementation/basics/achieving-breakthroughs-using-policy-deployment/
- Cristine, E., Cardoso, S. (2013). Towards a Methodology for Goal-Oriented Enterprise Management. 17th IEEE International Enterprise Distributed Object Computing Conference Workshops, 94–103. doi:10.1109/edocw.2013.17
- Hreshchak, M. H., Hrebeshkova, O. M., Kotsiuba, O. S.; In: Hreshchak, M. H. (2001). Vnutrishnii ekonomichnyi mekhanizm pidpryiemstva. Kyiv: KNEU, 228.
- Krush, P. V., Tulchynska, S. O., Tulchynskyi, R. V., Kyrychenko, S. O., Kryvda, O. V., Kavtysh, O. P. (2008). Vnutrishnii ekonomichnyi mekhanizm pidpryiemstva. Kyiv: Tsentr uchbovoi literatury, 206.
- Bol'shaia sovetskaia entsiklopediia. Available: http://dic.academic.ru/contents.nsf/bse/
- Gruznov, I. I., Ogurtsov, P. A., Pahtusova, V. F., Yaroslavskaia, S. B. (1990). Spravochnik tsehovogo ekonomista. Ed. 3. Odessa: Maiak, 368.
- Sheshukova, T. G. (2010). Nauchnye osnovy kommercheskogo rascheta na predpriiatii. Vestnik Permskogo universiteta. Ekonomika, 1 (4), 17–28.
- Arisov, G. V., Vasil'ev, L. S., Volodarskaia, R. L., Degtiar, L. S. et al. (1988). Hoziaistvennyi mehanizm soglasovaniia interesov: opyt zarubezhnyh sotsialisticheskih stran SEV. Moscow: Nauka, 208.
- Karpunin, M. G. (1988). Stil' rukovodstva i hoziaistvennoi perestroiki. Moscow: Ekonomika, 80.
- Voitov, A. G. (2003). Ekonomika. Obshchii kurs. Fundamental'naia teoriia ekonomiki. Ed. 8. Moscow: Dashkov i K, 600.
- Tompson, A. A., Striklend, A. J.; In: Zaitsev, L. T., Sokolova, M. I. (1998). Strategicheskii menedzhment, isskustvo razrabotki i realizatsii strategii: uchebnik dlia vuzov. Translated from English. Moscow: Banki i birzhi, YuNITI, 576.
- In: Porshnev, A. G., Rumiantsev, Z. P., Solomatin, N. A. (1999). Upravlenie organizatsiei. Ed. 2. Moscow: INFRA-M, 668.
- Blank, I. A. (2001). Investitsionnyi menedzhment. Kyiv: El'ga-N, Nika-Tsentr, 448.
- Shchiborshch, K. V. (2000). Uchet po tsentram otvetstvennosti kak osnova sistemy material'nogo stimulirovaniia na predpriiatii. Menedzhment v Rossii i za rubezhom, 6, 47–56.
How to Cite
Copyright (c) 2016 Лилия Николаевна Своробович
This work is licensed under a Creative Commons Attribution 4.0 International License.
The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.