Перегляд за Автор "Drobyazko, Svetlana"

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Evaluation of effectiveness of responsibility centers in the management accounting system
(Allied Business Academies, 2019) Drobyazko, Svetlana; Shapovalova, Alla; Bielova, Olena; Nazarenko, Oleksandr; Yunatskyi, Marian; Бєлова, Олена Ігорівна
Evaluation of effectiveness of responsibility centers was studied on basis of reporting for different levels of management, in terms of their overall performance, which should be based on previous key indicators, which should be understood as a set (a system) of indicators both financial and non-financial, enabling managing personnel to determine the extent to which they have reached strategic and operational goals. At the same time, segregation of the appropriate types of centers of responsibility, depending on the chosen approach to implementation of management accounting at enterprises was justified. To achieve target performance indicators of responsibility centers an employee motivation system with financial and social incentives was developed aiming not only to identify contribution of certain responsibility centers in the process of accomplishing management goals, but personal contribution of each individual employee. To evaluate sufficiency of information in management reporting, a diagnostic map developed based on analysis of key indicators is proposed. © 2019 Allied Business Academies
Model for forming of optimal credit portfolio of commercial bank
(Allied Business Academies, 2019) Drobyazko, Svetlana; Bondarevska, Olha; Klymenko, Dmytri; Pletenetska, Svetlana; Pylypenko, Olha; Плетенецька, Світлана Михайлівна; Пилипенко, Ольга Олегівна
A methodological approach to the optimization of a commercial bank's credit portfolio is proposed based on Markowitz economic and mathematical optimization model. The economic and mathematical model has been formed, relating to optimization of the bank's credit portfolio based on balancing the factors of maximum profitability and given level of credit risk. A methodical approach was formed to form a credit portfolio by types of credit services and the level of profitability of each of them in the total amount of credits granted. © 2019 Allied Business Academies.