List of publications on a keyword: «model»
-
AI Assistants as Tutors: Ethical Boundaries for Using Neural Networks to Personalize Programming Education
Proceeding
Education, innovation, research as a resource for community development- Authors:
- Inna G. Iglinskaia, Anastasiia V. Petrakova
- Work direction:
- Использование нестандартных решений для повышения качества, доступности и эффективности образования
- Abstract:
- The article discusses the current problem of integrating artificial intelligence (AI), in particular, large language models (LLM), into the educational process of training specialists in the specialty 02/09/07 "Information Systems and Programming". The purpose of the study is to analyze the potential of AI assistants as personalized tutors to develop programming skills and identify the associated ethical risks and pedagogical limitations. Based on the analysis of modern literature and the author's practical experience, key dilemmas have been identified: the reliability of the generated code and explanations, the risk of intellectual dependence, issues of academic integrity and digital inequality. The article offers a model for the balanced use of AI assistants based on the principles of pedagogical support, the development of critical thinking and the formation of digital hygiene among students. It is concluded that AI is a powerful tool for improving the accessibility and effectivenes
- Keywords:
- pedagogical design, tutoring, ChatGPT, programming, AI ethics, academic integrity, Artificial intelligence in education, learning personalization, large language models (LLM), and professional education
-
Virtual laboratories and simulations in the study of information technology and computer science
ProceedingModern educational process: psychological and pedagogical support, educational strategies- Author:
- Sergei V. Ozerskii
- Work direction:
- Инновационные технологии в образовании
- Abstract:
- The article discusses the issue of introducing virtual laboratories and simulations into the educational process of higher education institutions, in particular, in teaching information technology and computer science. The author does not agree with the approach in which virtual environments are positioned as a direct replacement for traditional physical practices. Instead, the need for a transition to a complementary or hybrid model is justified, where virtual and physical laboratories are used together, reinforcing each other's advantages. The paper analyzes the unique advantages of each format: tactile experience and working with physical limitations in real laboratories, as well as the safety, scalability, and cost-effectiveness of virtual simulators. It describes a two-stage hybrid learning model that combines theoretical modeling in a virtual environment with subsequent practice on real equipment. Finally, the paper highlights the organizational, methodological, and infrastructur
- Keywords:
- higher education, information technology, pedagogical model, digitalization of education, virtual laboratories, hybrid learning, educational simulations, complementarity, physical workshops, and equipment skills
-
The influence of gender stereotypes in children's advertising on the formation of value orientations of children aged 5-6
ProceedingModern educational process: psychological and pedagogical support, educational strategies- Authors:
- Астапова Ксения Романовна, Таталишвили Марианна Васильевна, Ekaterina V. Ishkova
- Work direction:
- Психолого-педагогические аспекты формирования личности в современной среде
- Abstract:
- The article examines the influence of visual, auditory, and narrative elements in toy advertisements that promote gender stereotypes on the process of socialization and personal development of older preschoolers. this work identifies the basic mechanisms of value formation and gender-role behavior in children. It also presents the results of a study on the correlation between a child's social gender and the choice of toy type, and concludes on the importance of an androgynous parenting approach
- Keywords:
- advertising, value orientations, senior preschool age, gender, identification, games, stereotypes, androgynous parenting model, toys, sex-role behavior
-
A practice-oriented model for preparing future computer science teachers to implement elements of the digital educational environment
Book ChapterPedagogy and psychology of modern education- Authors:
- Iurii V. Ryzhkov, Veronica A. Korsunova
- Work direction:
- Глава 5
- Abstract:
- This chapter addresses the pressing issue of modernizing the training of future computer science teachers at pedagogical universities. The research is motivated by a contradiction between the new requirements for a computer science teacher as an architect of the school's digital educational environment and the insufficient practice-oriented focus of existing curricula. Based on an analysis of graduates' professional deficits and regulatory challenges, the author develops and scientifically substantiates an original practice-oriented training model. Its core consists of specialized practical modules integrated into academic disciplines, aimed at building skills in deploying and administering key elements of the digital educational environment (Apache/Nginx web servers, DBMS, LMS Moodle). The methodological foundation is formed by competency-based and practice-oriented approaches; methods of theoretical analysis, pedagogical modeling, and approbation were used. The model's implementation is supported by a unique environment of educational server platforms («server sandbox," KVM platform). Approbation in the educational process of VGSPU confirmed the model's effectiveness, demonstrated by the development of students' readiness to assume the role of developer and administrator of an educational organization's digital infrastructure. The results are valuable for teacher training university lecturers and educational program developers.
- Keywords:
- pedagogical university, digital educational environment, professional competencies, practice-oriented model, computer science teacher training, system administration, web server, server platforms, school IT infrastructure, educational practical modules
-
Integration of digital technologies in the teaching of linguistic disciplines
Book ChapterPedagogy and psychology of modern education- Authors:
- Olesia V. Arefeva, Svetlana A. Arefeva
- Work direction:
- Глава 6
- Abstract:
- The chapter discusses issues related to the process of digital transformation of education and the introduction of digital technologies into the educational process; defines concepts such as «digital educational technologies», «linguistic disciplines», «digital skills», «digital culture», «digital literacy»; considers models for the integration of digital technologies into the educational process; examples of the introduction of digital technologies in the process of mastering linguistic disciplines at the university are given. The relevance of the research is determined by the challenges of modern society to the training of future specialists, one of which is the well-established digital skills of the future specialist.
- Keywords:
- digital literacy, hard skills, digital transformation, blended learning, digital skills, digital culture, project-based learning, digital educational technologies, linguistic disciplines, integration of digital technologies into education, SAMR model, LMS Moodle educational system, transformational learning
-
The principle of operation of recommender systems and their impact on people using YouTube as an example
Proceeding
Relevant issues of management, economics and economic security- Authors:
- Mark I. Tagirov, Aleksandr A. Ushakov, Olesia V. Tereshchenko
- Work direction:
- Менеджмент и его разновидности, диверсификация, маркетинг, ценообразование и логистика
- Abstract:
- This article analyzes YouTube's recommendation system and explores its architecture, which is based on a two-stage machine learning model, taking into account the implementation of self-learning methods, and its evolution in 2025. The article focuses on identifying and systematizing the risks associated with content personalization, such as the formation of "information bubbles," the impact on user behavior, and the promotion of radical content. Recommendations for mitigating the identified negative effects on users and developers are presented, based on current scientific publications and statistics.
- Keywords:
- artificial intelligence, machine learning, personalization, algorithms, addiction, YouTube, recommender systems, information bubble, large language models
-
Paired regression as a tool for studying the relationship between the standard of living of the population and economic growth in the Magadan region
Proceeding
Law, Economics and Management- Author:
- Polina N. Mal'tseva
- Work direction:
- Основные аспекты экономической теории, теории экономических процессов, экономической истории.
- Abstract:
- Based on subjective statistical data, linear and exponential models of paired regression were considered, an assessment of the obtained models was carried out based on the interpretation of the magnitude of the approximation error, the coefficient of determination and the Fisher criterion, and the possibilities of using the models for practical use were considered.
- Keywords:
- forecasting, Paired regression of population income, GRP, econometric model, approximation error, Fisher's exact test, coefficient of determination, correlation coefficient
-
Role Modeling in Positive Psychotherapy: An Integrative Approach to the Transformation of Life Scenarios
ProceedingPositive psychotherapy in the modern world: a resource and a tool for coping with sociocultural challenges- Author:
- Svetlana A. Pavlenko
- Work direction:
- Psychological security in the digital environment of an educational institution
- Abstract:
- The article is devoted to the study of the phenomenon of role modeling in the context of positive psychotherapy. The integration of the transcultural approach and the principles of positive psychotherapy for the analysis of maladaptive behavioral patterns is considered. The author's view on role modeling as a mechanism for playing unconscious scenarios is presented. The practical aspects of using the method of positive psychotherapy in working with role models are described. Clinical cases demonstrating the effectiveness of the proposed approach are presented. The results of the study show the prospects of integrating positive psychotherapy into working with deep behavioral patterns.
- Keywords:
- resource approach, positive psychotherapy, role modeling, life scenarios, transcultural approach, psychotherapeutic techniques, self-help, balanced model
-
Analysis of modeling as a method of modern research
Book Chapter
Issues of education and psychology- Author:
- Sergei I. Nikitin
- Work direction:
- Глава 2
- Abstract:
- The chapter presents the results of a review and analytical study of various modeling methods. The article considers mathematical, pedagogical, subject, humanitarian-mathematical, simulation, project, thematic, economic-mathematical, software-simulation, social-network, didactic, linguistic, computer and social modeling in modern research. Modeling in cognitive and social systems, modeling as a method of scientific knowledge of the humanities are covered. Philosophy is noted as the basis of research methodology and the methodological function of philosophy.
- Keywords:
- modeling, modeling method, modern research, modeling functions, modeling in philosophy, modeling in science
-
Models of sustainable growth of Russia's human capital
Book Chapter
Sustainable development strategies: economic, legal and social aspects- Author:
- Olga I. Khudiakova
- Work direction:
- Глава 8
- Abstract:
- The issue of the sustainability of Russia's intellectual potential growth determines not only the country's competitiveness on the global stage, but also its ability to ensure social well-being, innovative development, and national security. The paper presents models of human capital growth dynamics, their analysis, and issues of adequacy. It also provides a description of government strategies aimed at enhancing Russia's intellectual potential. The paper analyzes the trends in human capital development in recent years and the changes in these trends depending on the study period. Additionally, a SWOT analysis of Russia's HDI dynamics is presented.
- Keywords:
- intellectual potential, Human Development Index, HDI, Russia's HDI, human capital dynamics models, and sustainable growth
-
A practice-oriented model of training specialists in basic departments for high-tech sectors of the national economy
Book Chapter
Current issues of pedagogy and psychology- Author:
- Aleksey Y. Pronin
- Work direction:
- Глава 1
- Abstract:
- The purpose of the study is to develop a structural and functional model for training young highly qualified specialists with the necessary knowledge, competencies and practical experience in the area of activity of the enterprise (organization). The theoretical and methodological basis of the study is made up of empirical (expert assessments, study of teaching experience, experiment) and theoretical (system analysis, historical analogy, categorical analysis, comparison, generalization, decision making) methods. Also, when summarizing the research results, the method of statistical indicators was used, as well as methods of visual presentation of information. As a result of the study, analyzed literary sources and reviews of domestic and foreign authors on the formation and functioning of basic departments at enterprises. Based on the analysis, as well as in the interests of implementing the strategic goals of the basic department, the author proposed a three-level structural and functional model for training highly qualified specialists in the «school-university-enterprise» system.
- Keywords:
- higher education, engineering education, basic department, model, targeted training, integration of education, industrial practice, practice-oriented education, training of young specialists, basic enterprise, science and industry
-
Institutionalization of the university startup study model
Book Chapter
Current issues of pedagogy and psychology- Author:
- Nadezhda V. Medvedeva
- Work direction:
- Глава 9
- Abstract:
- The chapter explores the organizational and functional model of university startup studios and the conditions for the institutionalization of startup studios. The article identifies the prerequisites for the demand for university startups in relation to the development of technological entrepreneurship. The integration of the federal project «University Technology Entrepreneurship Platform» into the national project has been reflected. The dynamics of startup studios' development have been addressed. The article analyzes the types of startup studios and highlights the institutional features of university startup studios. The article focuses on the role of the state in the development of university startup studios. The structural elements of the university startup studio model and their variability are considered. The advantages and problematic aspects of the study are highlighted. The need for further institutionalization to ensure the long-term functioning of startup studios is reflected.
- Keywords:
- technological entrepreneurship, startup, startup studio, university startup studio, university startup studio model, institutionalization
-
Technology of integrated learning in Russian language lessons
Book Chapter
Current issues of pedagogy and psychology- Authors:
- Anastasia V. Koreneva, Elizaveta I. Prisakaru
- Work direction:
- Глава 18
- Abstract:
- The chapter discusses the functions of integration in the educational process. The specifics of integrated learning in Russian language lessons are characterized. The article describes the possibilities of integrating the Russian language with other subjects (literature, history, geography, mathematics, etc.). It presents an analysis of Russian language textbooks in terms of the presence of integrated exercises. The article also provides the results of a survey that revealed the extent to which the integrated approach to teaching the Russian language is being used in educational institutions in the Murmansk region, as well as the challenges faced by language teachers.
- Keywords:
- integrated lesson, interdisciplinary integration, pedagogical integration, intersubject relations, integrative model, integrative system, integrated exercises
-
Psychology in Search of Metaphysical Synthesis: from horizontal fragmentation of Approaches to vertical integration
Book Chapter
Current issues of pedagogy and psychology- Author:
- Svetlana A. Pavlenko
- Work direction:
- Глава 23
- Abstract:
- The chapter presents a detailed analysis of the methodological crisis of modern psychology, characterized by «horizontal fragmentation» and the loss of the integral subject of research. As a way out of the crisis, a paradigmatic shift is proposed: the transition from the study of individual mental functions to the study of consciousness as a multi-level phenomenon. superior to the conventional categories of «norm» and «pathology». Psyche is defined as a holographic system that includes biophysical, phenomenological and transpersonal levels. To provide methodological support for the new paradigm, a synthesis of Husserl's phenomenology, quantum theories of consciousness, and contemporary practices is proposed. The chapter is aimed at forming a comprehensive, scientifically and philosophically grounded view of the future of psychology as a science
- Keywords:
- methodological crisis of psychology, phenomenology, Husserl, epoch, intentionality, vertical integration, reference state, transpersonal psychology, quantum psychology, neurophenomenology, eight-circuit model of consciousness, chakra system, ontology of consciousness
-
Analysis of methodological approaches to teaching biology at a medical university
Book Chapter
Current issues of pedagogy and psychology- Authors:
- Viktoriia G. Zenkina, Oksana A. Solodkova, Galina G. Bozhko, Anna A. Agibalova
- Work direction:
- Глава 8
- Abstract:
- We studied 30 years of experience of traditional medical school, as well as some trends in reforming the methods of teaching natural sciences. The importance of teaching biology to medical students remains undeniable; currently, there are current debates about the methods of teaching theoretical disciplines, including biology. We described various approaches to teaching: a teacher-oriented approach, a student-oriented approach, problem-oriented learning, discipline-based learning, integrated learning. According to the results of the student survey, it was revealed that 93.2% consider the discipline «biology» to be necessary in a medical university, 75% are satisfied with their results in studying the discipline, 82.4% consider a conversation with a teacher to be the preferred format for studying the discipline, 51.1% of respondents prefer an oral survey as an assessment tool, 79.1% of students are satisfied with practical work with a microscope. For optimal work, it is recommended to practice each of these approaches and apply them in everyday teaching activities. An individual approach to students, combined with the use of up-to-date teaching technologies, takes the teaching of fundamental disciplines to a new level, where classical and modern teaching methods are combined.
- Keywords:
- educational technologies, higher medical education, teaching biology, pedagogical models, didactic tools
-
The application of the Kolb model in the implementation of the technology of socio-pedagogical support for family education "War and Peace"
Proceeding
The Topical Issues of the Humanities and Social Sciences- Authors:
- Viktoriia E. Kuznetsova, Marina E. Ivanova, Elena N. Starkova
- Work direction:
- Развитие психолого-педагогического сопровождения в современном образовании
- Abstract:
- The article reveals ways to prepare a parent's homeroom teacher to organize joint leisure time with children by reading books dedicated to the Great Patriotic War and the post-war period, in order to develop their own meanings, assessments that take into account family traditions and socio-cultural realities. As part of the search for ways to help parents that an educational organization can provide in the implementation of family education in a civil-patriotic direction, training is offered according to the Kolb model of the technology "War and Peace", developed in the spring of the Year of Defender of the Fatherland.
- Keywords:
- civic and patriotic education, technology "War and peace", Kolb model, technologies of social and pedagogical support for family education
-
The Pedagogical Model of Background Formation for Engineering Thinking Among Senior Preschoolers
Proceeding
Socio-Pedagogical Issues of Education and Upbringing- Authors:
- Anna V. Kazannikova, Nadezhda V. Besova, Viktoriia I. Gnezdilova, Elena G. Sergeeva
- Work direction:
- Теория и методика обучения и воспитания
- Abstract:
- The article presents the development and substantiation of a pedagogical model of the educational environment that ensures the formation of prerequisites for engineering thinking of older preschoolers. The main research methods are the analysis of scientific sources on the stated problem, generalization of pedagogical experience, pedagogical modeling. The result of the study was the clarification of the concept of "prerequisites for engineering thinking of an older preschooler", on the basis of which a pedagogical model for the formation of prerequisites for engineering thinking in older preschoolers was substantiated and developed. The theoretical significance consists in clarifying and supplementing the concept of "prerequisites for engineering thinking" of an older preschooler. The practical significance lies in the development of the author's model of the educational environment, which is described by the following components: value-oriented, content-technological and performance-evaluative. The components of the concept "prerequisites for engineering thinking of an older preschooler" allowed us to define a system of organizational and pedagogical conditions that model the educational environment for the development of prerequisites for engineering thinking in older preschoolers. This model can be used depending on the internal and external conditions in which the preschool carries out educational activities.
- Keywords:
- senior preschool age, prerequisites for engineering thinking, model of organizational and pedagogical conditions, additional general development programs as part of the basic educational program formed by participa
-
Theoretical and methodological foundations of psychological assistance to students with disabilities
ProceedingThe health of participants in the educational process: modern challenges and solutions- Author:
- Viktoriia V. Ananikova
- Work direction:
- Психолого-педагогическое сопровождение участников образовательного процесса
- Abstract:
- The article discusses models of psychological assistance to students with disabilities. The basic principles of the organization of psychological examination and correction of developmental abnormalities are presented.
- Keywords:
- inclusive education, special educational needs, students with disabilities, defect, psychological assistance, areas and models of psychological assistance, developmental abnormalities (dysontogenies), mental dysontogenesis, normotypic students
-
Technologies for implementing a mentoring model to facilitate the professional development of young teachers
Research Article
Development of education Volume 8 No 2- Author:
- Victoria V. Kandakova
- Work direction:
- Pedagogy and Modern Education
- Abstract:
- The article addresses the current problem of the professional development of young teachers in the modern education system, characterized by rapid changes and high demands on teacher qualifications. The research aims to substantiate and test a set of effective technologies for implementing a mentoring model that promotes the successful adaptation and professional growth of young professionals. The article presents the results of a theoretical analysis of existing approaches to mentoring, systematizes modern technologies used in educational practice, and defines criteria for the effectiveness of these technologies. Particular attention is paid to the analysis of mentoring programs implemented in various regions. The article contains conclusions about the effectiveness of the developed mentoring model and recommendations for its implementation in educational institutions, including the need for clear criteria for selecting mentors, improving their qualifications, and an individual approach to each young specialist. It is emphasized that mentoring should be considered as a process of mutual enrichment and professional growth, creating a favorable environment for the development of pedagogical culture and improving the quality of education.
- Keywords:
- professional competence, professional development, young teacher, mentoring, pedagogical experiment, mentoring model, teacher competencies, organizational commitment
-
Regional resource platform for lifelong learning as a potential for improving professional competences of teachers
Research Article
Development of education Volume 8 No 2- Authors:
- Zhanna V. Murzina, Tamara V. Andrushchenko
- Work direction:
- Pedagogy and Modern Education
- Abstract:
- The paper reveals the development potential of the republican resource platform of continuing professional education as a tool for effective functioning of the system of scientific and methodological support of teaching staff. The article presents the structure of the resource potential of the regional platform, defines its main characteristics and directions, develops proposals for the creation of the republican system of methodological support for teachers and changes in the structure, functional tasks in the field of continuing professional education and professional retraining. These measures are aimed at improving the potential of the regional system in implementing the state educational policy and solving socio-economic problems. The process of gradual change in the system of scientific and methodological support for teachers is presented, in which the basic part is in the competence of the regional institutional structure responsible for the implementation of programmes of additional professional education, and the variable part falls to universities and other entities that are part of the regional segment of the education system. The article formulates further prospects for the development of the proposed structure of scientific and methodological support for teachers, introduction of new educational programmes and technologies, as well as research and analysis of the effectiveness of the applied practices. As a result of the practice implementation, the main vectors of regional policy development in the sphere of additional professional education of teachers and human resources potential of the Chuvash Republic are proposed.
- Keywords:
- scientific and methodological support, model of the regional system of scientific and methodological support, continuous professional development of a teacher, regional resource platform, development of professional skills
-
Theoretical and practical aspects of mathematical modeling and forecasting in sports
Book Chapter
Theoretical and practical aspects of pedagogy and psychology- Author:
- Elena G. Kostenko
- Work direction:
- Глава 5
- Abstract:
- The use of mathematical modeling and forecasting methods in sports is becoming increasingly relevant. Mathematical modeling and forecasting methods not only help to improve athletes' performance and optimize the training process, but also contribute to more effective management of sports organizations. In the context of growing competition in the sports arena, the use of scientific approaches is becoming necessary to achieve success.
- Keywords:
- analysis, modeling, digital technologies, sports, forecasting
-
A model of physical education and recreation activities in a rural kindergarten
Book Chapter
Theoretical and practical aspects of pedagogy and psychology- Authors:
- Sergei N. Blinkov, Viktor P. Kosikhin, Svetlana F. Sokunova
- Work direction:
- Глава 11
- Abstract:
- It has been revealed that the level of physical health of preschoolers has deteriorated in recent decades, which is confirmed by statistical data. An effective means of optimizing the physical health of children is the introduction of physical culture and recreation activities in an educational organization. The chapter presents an implemented model of physical culture and recreation activities (FOD) in a rural municipal preschool educational institution using the example of the Oktyabrsky Kindergarten "Firefly". The FOD model is designed based on the principles of interaction between MDOU and MBOU Oktyabrskaya secondary school. The powers and responsibilities of each preschool employee in this area are described. The main burden of organizing the motor activities of preschoolers is borne by group educators. They also conduct classes in various forms of physical education, physical fitness testing, organize and conduct competitions, consult with parents on the organization of motor mode with children. The head of the preschool is responsible for the creation of the infrastructure of the FOD in the kindergarten. The nurse conducts preventive and monitoring activities with children on healthy lifestyle issues for preschoolers. The created organizational and pedagogical conditions in the preschool educational institution for physical education had a positive effect on increasing the volume of motor activity and reducing the incidence of preschool children. It was revealed that as a result of the implementation of a set of measures for physical education and wellness activities, health-saving techniques, children's awareness of a healthy lifestyle and other measures, morbidity decreased, the number of children with morphological abnormalities and chronic diseases decreased, and there were fewer children who were often ill. Over the three years of the innovative program's implementation, children's awareness of health increased by 9.7% and amounted to 75.3%.
- Keywords:
- physical health, model, preschool children, preschool educational institution, physical education and recreation activities
-
Experiment planning and processing of its results in geophysical research
ProceedingYouth science in the modern world- Authors:
- Larisa I. Gonchar, Diana U. Shaiakhmetova, Daria S. Iuniushina
- Work direction:
- Современные векторы развития образования
- Abstract:
- The article discusses modern methods of experimental planning and data processing in geophysical research, including the use of correlation and regression analysis to study the dependencies between the physical properties of rocks and geological parameters. The methods of constructing optimal experimental plans, including a complete factor experiment and Box-Wilson compositional plans, as well as ways to minimize the number of experiments while maintaining the informative value of research, are investigated. Special attention is paid to optimizing the use of resources while maintaining high-quality data interpretation, which is especially important in field research in difficult conditions. Various types of regression models (linear, parabolic, exponential) and their application in geophysical practice are analyzed. The article highlights the issues of verifying the adequacy of models, assessing the significance of coefficients, and constructing confidence intervals for forecasts. The results obtained can be used to improve the methodology of geophysical research and improve the efficiency of data interpretation in various fields of geology and exploration geophysics.
- Keywords:
- regression analysis, analysis of geophysical data, experimental data processing, modeling of a geological phenomenon, checking the model for adequacy
-
Features of the program-oriented approach in project management: a retrospective analysis
Book ChapterEffective development of the modern economy: problems and prospects- Author:
- Vladimir N. Kruglov
- Work direction:
- Глава 2
- Abstract:
- In the chapter examines the features of using a program-oriented approach in project management in different countries, at different stages of socio-economic development. Based on the realities of each individual time lag, the priorities of algorithms for the vector distribution of efforts on the path of final goal setting are justified. Both theoretical and empirical developments of the «rigid system» of managing national economies are used, based on the expected dynamics of economic growth. The increment of the methodological scientific layer of this problem occurs within the framework of an absentee discussion with a number of Russian and international experts on the problem under discussion. Within the framework of matrix models, the strengths and weaknesses of the program-oriented approach, threats and opportunities in the course of its use in the economy of territorial entities are positioned. For the purity of the experiment, multifactorial analysis, systematic, complex, process and situational approaches are used. Practice conclusions and recommendations are given.
- Keywords:
- project, quality, Management, model, planning, results, target software, parameters, quantity, expert opinion
-
Modeling of the break-even activity of the enterprise
Book ChapterEffective development of the modern economy: problems and prospects- Authors:
- Olga V. Mishulina, Natalia S. Gorelova
- Work direction:
- Глава 13
- Abstract:
- In the chapter considers the basic model of substantiation of management decisions – «volume-costs-profit», its analytical capabilities for enterprise management. This model helps to predict the values of costs, sales (production) volume and profit. The target focus of the study is to use the tools and functionality of the «volume-costs-profit» model to implement break-even activities of the enterprise. The purpose of the break-even theory is shown, the analytical capabilities of the basic model are systematized, four approaches to its content are identified, the filling of the key elements of its subject area is disclosed: marginal income, coverage rate, break-even point (break-even point), financial safety margin and operating leverage. Using the example of an agricultural organization, break-even modeling of business activities is carried out, directions for increasing the profitability of the enterprise are substantiated. To expand the functionality of the «volume-costs-profit» model, the use of sensitivity analysis, a matrix of financial results planning and break-even management, as well as a scenario approach for choosing alternative options for making a profit when making management decisions is proposed. Difficulties in conducting analysis and forecasting the break-even activity of an enterprise are identified, which are associated with the lack of legal regulation of cost accounting using the direct costing system, the methodology for calculating marginal income and the formation of a management accounting system.
- Keywords:
- planning, volume-cost-profit model, break-even activity, management decisions, break-even point, operating leverage, sensitivity analysis, scenario method