Логістичне моделювання та управління корпоративною соціальною відповідальністю
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Date
2019
Authors
Горошкова, Лідія
Кутик, Віктор
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Abstract
У статті проведене дослідження можливостей стратегічного управління корпоративною соціальною відповідальністю задля формування умов сталого розвитку на макро-, мезо- та мікрорівні. Доведено, що забезпечити сталий розвиток підприємства на засадах корпоративної соціальної відповідальності можливо на основі логістичної концепції ощадливого виробництва. Проведений аналіз основних методів цієї концепції. Здійснено економіко-математичне моделювання системи таргет-костингу щодо управління прибутком та рентабельністю.
Дослідники працюють в структурному підрозділі "Наковий проект".
В статье проведено исследование возможностей стратегического управления корпоративной социальной ответственностью с целью формирования условий устойчивого развития на макро-, мезо- и микроуровне. Доказано, что обеспечить устойчивое развитие предприятия на принципах корпоративной социальной ответственности возможно на основе логистической концепции бережливого производства. Проведен анализ основных методов этой концепции. Осуществлено экономико-математическое моделирование системы таргет-костинга для управления прибылью и рентабельностью.
The article is dedicated to the investigation of the theoretical foundations of corporate social responsibility and determination of its importance for competitive ability of enterprises in Ukraine. The research highlights the need for and attractiveness of corporate social responsibility and its impact on the moral development of the company, the country and society. Method or methodology of realization of research. In the process of realization researches drawn on scientific (analysis and synthesis, induction and deduction, analytical grouping) and special (abstracting, economical-mathematical design, etc.) methods of study of the economic phenomena and processes. In the article to justifying the need to use lean systems. The work considers the feasibility of introducing such systems, gives them a comparative characteristic, and provides recommendations for their use. Theoretical and methodological approaches of aspects of the concept of lean manufacturing, its methods and the concept of sustainable development were analyzed and generalized. The concept of a combination of lean manufacturing and sustainable development was developed. It is proved that in modern conditions of limited resources and from the point of view of ensuring the conditions of sustainable development, the concept of economical production opens additional opportunities for conducting cost-effective, socially oriented business taking into account the interests of future generations. It is shown that it is possible to completely solve the set tasks using such methods as 5S, target and kaizen costing, kaizen strategy, Just in Time, TPM (general equipment care), skills matrix and others. The economic and mathematical modeling of the target-costing system for the management of profit and profitability is carried out. It is proposed to use the logistic equation that is closest to the conditions of sustainable development of the enterprise, taking into account the principles of social orientation of business. It is proved that to ensure the sustainable development of any enterprise is possible if the use of not exponential but managed logistic growth of profitability. The logistic equation describes such dynamics when, after intensive growth of the indicator, its value can stabilize at some stable level. It is proposed to determine the safe limits of change in profitability, and therefore the limits of sustainable development based on the lower and upper points of the trajectory of the logistic curve.
Дослідники працюють в структурному підрозділі "Наковий проект".
В статье проведено исследование возможностей стратегического управления корпоративной социальной ответственностью с целью формирования условий устойчивого развития на макро-, мезо- и микроуровне. Доказано, что обеспечить устойчивое развитие предприятия на принципах корпоративной социальной ответственности возможно на основе логистической концепции бережливого производства. Проведен анализ основных методов этой концепции. Осуществлено экономико-математическое моделирование системы таргет-костинга для управления прибылью и рентабельностью.
The article is dedicated to the investigation of the theoretical foundations of corporate social responsibility and determination of its importance for competitive ability of enterprises in Ukraine. The research highlights the need for and attractiveness of corporate social responsibility and its impact on the moral development of the company, the country and society. Method or methodology of realization of research. In the process of realization researches drawn on scientific (analysis and synthesis, induction and deduction, analytical grouping) and special (abstracting, economical-mathematical design, etc.) methods of study of the economic phenomena and processes. In the article to justifying the need to use lean systems. The work considers the feasibility of introducing such systems, gives them a comparative characteristic, and provides recommendations for their use. Theoretical and methodological approaches of aspects of the concept of lean manufacturing, its methods and the concept of sustainable development were analyzed and generalized. The concept of a combination of lean manufacturing and sustainable development was developed. It is proved that in modern conditions of limited resources and from the point of view of ensuring the conditions of sustainable development, the concept of economical production opens additional opportunities for conducting cost-effective, socially oriented business taking into account the interests of future generations. It is shown that it is possible to completely solve the set tasks using such methods as 5S, target and kaizen costing, kaizen strategy, Just in Time, TPM (general equipment care), skills matrix and others. The economic and mathematical modeling of the target-costing system for the management of profit and profitability is carried out. It is proposed to use the logistic equation that is closest to the conditions of sustainable development of the enterprise, taking into account the principles of social orientation of business. It is proved that to ensure the sustainable development of any enterprise is possible if the use of not exponential but managed logistic growth of profitability. The logistic equation describes such dynamics when, after intensive growth of the indicator, its value can stabilize at some stable level. It is proposed to determine the safe limits of change in profitability, and therefore the limits of sustainable development based on the lower and upper points of the trajectory of the logistic curve.
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Keywords
сталий розвиток, корпоративна соціальна відповідальність, концепція ощадливого виробництва, логістична крива, моделювання, стаття, устойчивое развитие, корпоративная социальная ответственность, концепция бережливого производства, логистическая кривая, моделирование, sustainable development, corporate social responsibility, economical production concept, logistic curve, modeling
Citation
Горошкова Л. А. Логістичне моделювання та управління корпоративною соціальною відповідальністю / Л. А. Горошкова, В. В. Кутик // Вісник ХНАУ ім. В. В. Докучаєва. Серія "Економічні науки". - 2019. - № 4, Т. 1. - С. 449-458.