Abstract

In modern researches unfortunately there are not accurate and simple tools of ensuring the choice and reasons for management decisions on small industrial enterprises therefore determination of their features, environments of their functioning, the main acceptance areas of management decisions, the constituting management decisions for small industrial enterprises of the second and third group of a simplified taxation system is an urgent and important task now. The sequence of determination of the constituting correct management decisions for small industrial enterprises was offered. Quantitative and high-quality features of small industrial enterprises which are static in compliance to stages of activities and business projects implementation were determined. The main directions of acceptance of management decisions, which are sale and purchase, were formulated. Classification signs of the factors influencing decision making process were systematised, feasibility of addition of factors classification economical and managerial (seasonality of demand, raw materials and production; availability of enumeration techniques of lifecycles stages and availability of the certified ISO techniques; competence of contractors and developers of projects), social and psychological (emotional factors of the investor and enterprise founder), information (tracking of project dynamics in real time; availability of the software and automation of management process) was proved. It is proposed to define as stationary those factors that can’t be changed and which are entrance existence conditions of the enterprises. Current factors are only those external factors which can’t be changed, but it is possible to change conditions of enterprise activities without prejudice to the purposes and a mission specified by the owner. Each of these factors, certainly, influences decision making, however extent of this influence depends on the following factors: a lifecycle stage at which there is an enterprise; spheres of enterprise management activity. Therefore, systematisation of classification factors signs, influencing process of their acceptance, proved feasibility of addition of factors classification influencing decision making process: a) economical and managerial – seasonality of demand, raw materials and production; availability of enumeration techniques of lifecycles stages and availability of the certified ISO techniques; competence of contractors and developers of projects; b) social and psychological – emotional factors of the investor and enterprise founder; c) information – tracking of project dynamics in real time; availability of the software and automation of management process. We proposed to analyse force of factors influence after the preliminary analysis of the specified factors and only in case of their analysis as complete system that will permit to create conceptual bases of creation of managerial tools which use will allow to grade action of these factors. Existence of a human factor of influence on decision making process, the mode of real time and relative independence of enterprise development induces to consider investment process as holistic multidimensional system of space-time. Providing managerial personnel of small enterprises by tools has to promote accumulation of high-quality resources, increase in efficiency of actions for sales and purchases, accumulation of useful managerial experience. These tools shall consider such feature of small enterprises as shortage of qualified managerial personnel that requires ease of use and development of the specified tools.

Keywords: management decision, small industrial enterprise, quantitative features, components of management decisions

JEL Classification: M41, H22.

Cite as: Balan, O., Maslennikov Y. & Selivanova, N. (2017). Identifying areas and components of the management decisions for small industrial enterprises the second and third group of simplified tax system. Marketing and Management of Innovations, 3, 257-266. https://doi.org/10.21272/mmi.2017.3-24

This work is licensed under a Creative Commons Attribution 4.0 International License

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