Управління митними ризиками у діяльності машинобудівних підприємств
Електронний науковий архів Науково-технічної бібліотеки Національного університету "Львівська політехніка"
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| Title |
Управління митними ризиками у діяльності машинобудівних підприємств
Управление таможенными рисками в деятельности машиностроительных предприятий Customs management risk of machine-building enterprises |
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| Creator |
Тодошук, Андрій Васильович
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| Subject |
митні ризики
машинобудівні підприємства ідентифікація та оцінювання ризику методи зниження рівня ризику таможенные риски машиностроительные предприятия идентификация и оценка риска методы снижения риска customs risk machine-building companies identification and risk assessment methods of risk reduction |
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| Description |
У дисертаційній роботі виконано теоретичне узагальнення та запропоновано нове вирішення науково-практичного завдання, що полягає у формуванні концептуальних засад системи управління митними ризиками у діяльності машинобудівних підприємств. У першому розділі розвинуто термінологічний апарат ризикології, удосконалено класифікацію митних ризиків, а також розвинуто методико- прикладні аспекти управління підприємницькими митними ризиками. У другому розділі розвинуто методи ідентифікації впливу митних ризиків на діяльність працівників підрозділів ЗЕД та кількісного оцінювання митних ризиків. У третьому розділі сформовано моделі оцінювання та прогнозування сезонних коливань ЗЕД, які спричиняють виникнення митних ризиків, розвинуто метод формування запасів, розроблено механізми співпраці між зацікавленими групами у ЗЕД з метою зниження митних ризиків. В диссертационной работе выполнено теоретическое обобщение и предложено новое решение научно-практической задачи, которая заключается в формировании концептуальных основ системы управления таможенными рисками в деятельности машиностроительных предприятий. В первом разделе развито терминологический аппарат, усовершенствована классификация таможенных рисков, а также развито методико-прикладные аспекты управления предпринимательскими таможенными рисками. Во втором разделе развиты методы идентификации влияния таможенных рисков на деятельность работников подразделений ВЭД и количественного оценивания таможенных рисков. В третьем разделе сформирован модели оценки и прогнозирования сезонных колебаний ВЭД, вызывающих возникновение таможенных рисков, развит метод формирования запасов, разработаны механизмы сотрудничества между заинтересованными группами ВЭД для снижения таможенных рисков. The theoretical generalization and new solution of scientific and practical tasks is to build the conceptual foundations customs risk management activities in machine-building enterprises was proposed. Activation of foreign economics activities (FEA) and changing markets for machine-building companies in connection with the signing the agreement of association with the EU require intensification of activities not only machine-building enterprises but also the customs unit (CU), including in the sphere of risk management system. The paper developed the conceptual framework of risk management in the field of customs risk and asked to elucidate the customs risk as one type of risk economic activity, which is different from the currency risk, international payments, the risk of international transport, risk of FEA, risk of entering foreign markets, risk of international trade and other risks. However, author offered to differentiate the risk of customs at the customs entrepreneurial risk (customs risk of economic operators) and the state customs risk. Customs risk - a phenomenon that occurs as a result of management decisions in the field of international cooperation enterprise with mandatory crossing the customs border (object, subject, or the subject property) and is characterized by a certain deviation from the reference values (goals, objectives, plans, standards, etc.), which leads to both positive and negative consequences of both the enterprises and its stakeholders. This gives grounds managers, the trade community to consider the business customs risk as one of the dominant sources of negative consequences. It was developed a classification of risks in the customs machine-building enterprises by adding new species traits division and typology, namely element of economic activity; for participants; depending on the country, performing customs control; the level of confidence in the documents; for acceptability of risk; customs for history; keyword factors; on the relationship between the risk and the number of crossing the customs border; for reasons of origin; depending on the customs technology; by the dominance of barriers and restrictions. This approach provides precisely identify sources of risk, the dominant factors of the development and strengthening that according creates a framework for selecting appropriate methods to prevent or reduce the negative effects of their activities in machine-building enterprises. This classification is the theoretical basis for researchers and practitioners in the development of methodological and application management tools customs entrepreneurial risk. On the basis of analysis of data on the results of the goals and objectives of units FEA machine-building companies and customs risk of using indicator Kraskela- Wallace confirmed the existence of such a relationship, which helped form the method according identify the impact of risk on customs staff productivity units FEA machine-building companies. Using this method, head of FEA are able to take action in time to prevent the lower productivity of personnel engaged to carry out the purposes and objectives of FEA. It was improved the methods for the quantitative assessment of customs business risks that involve calculating additional costs and losses due to cross-border products, property, capital and representatives of machine-building companies on the basis of probability and build a tree weighting coefficients for each subspecies risks. Using advanced quantitative models for calculating the customs risk enables risk managers of companies to receive an adequate level of risk that will be the basis of decision-making and provide an appropriate higher level of performance. It was formed models predict periodic oscillations FEA machine-building companies, which is the dominant factor in seasonal risk and found that the peak in FEA machine-building companies coincide with peak FEA entities other economic activities, in accordance leads to increase of customs business risks creating dangerous synergistic effects of bifurcation points with high uncertainty. Accordingly, we recommend that economists and managers of engineering companies avoid peak FEA points from October to December and intensify FEA in the first months of the year based on the use of reserves on foreign territory limits and optimization of production and business processes throughout the year. A value calculated using the prevailing seasonally decomposition models provide an opportunity to increase their probability forecast. The danger for enterprises is not only the maximum load, but minimal. Since the minimum levels of FEA having slightly different types of customs risk (aspect of the carrier, staffing products, development of new logistics re-distribution of the cost structure, such as increased pressure conventionally fixed costs per unit of output in FEA, etc.), but they may be even more dangerous activities for machine-building companies than at high volumes FEA. On the basis of assessment of probability models and volume loss as a result of customs business risks prompted calculation tools necessary volumes of stocks as an effective way to reduce and avoid the negative effects of risks. Since stocks prompted to install the materials, components and resources, which often arise custom business risks accordingly it is much more effective and more focused reduces the negative effects of risks, not time spent on acquiring the necessary resources in case of risk compensation of financial resources. To calculate the adequate level of reserves proposed to take into account the volume of average annual losses to the amount of economic activity, adjustment factor formation and storage of stocks in another state. In order to produce high volumes of reserves adequacy calculation methods used fuzzy sets - namely triples of numbers in the form of cuts, which involves determining the optimal stocks to consider economists machine-building companies in the construction plans, budgets and programs during the next planning period is including, in functional strategies and objectives of risk management. The mechanisms of cooperation between stakeholders FEA to reduce the risk of different types of customs with a clear distinguishing of such cooperation obligations of the parties and the results to stakeholders were developed. These mechanisms allow all stakeholders to clearly define its functional and behavioral activity during interaction in the field of risk management tools.
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| Date |
2015-09-09T07:47:01Z
2015-09-09T07:47:01Z 2015 |
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| Type |
Autoreferat
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| Identifier |
Тодошук А. В. Управління митними ризиками у діяльності машинобудівних підприємств : автореферат дисертації на здобуття наукового ступеня кандидата економічних наук : 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності) / Андрій Васильович Тодошук ; Міністерство освіти і науки України, Національний університет “Львівська політехніка”. – Львів, 2015. – 26 с. – Бібліографія: с. 18–21 (18 назв).
http://ena.lp.edu.ua:8080/handle/ntb/29621 |
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| Language |
ua
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| Publisher |
Національний університету "Львівська політехніка"
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