B. Karpinsky,

N. Zalutska

Lviv State Academy of Finance

 

Strategic management:

forming and resource securing

 

The explaining apparatus, conceptual tasks of strategic management are formed, which are directed on realization the perspective trends of Ukrainian entrepreneur activity, optimal using of every worker potential in achieving the goal of enterprise. The forming and resource securing of strategic management is determined.

 

In the whole, strategic management, having the scientific explaining and reflecting the reality, are the financial base for the enterprise introduction into sphere of economy connections between the economic relation’s objects. The researches of entrepreneur management effectiveness, coming of the priority of that for the entrepreneur budget forming, are leaded by more of the Ukrainian and foreign economists [1 – 5].

The analysis of tax management problematic researches lets to confirm, that such fundamental modern specific as forming the new strategic approach to the system of strategic management passed over of the scientific researches’ attention. The aim of the article is to search the influence of entrepreneur resources on the strategic management [1].

The effective strategic management is always necessary for competitive advantage, planning may not be. For example, a relatively simple firm, whose competitive advantage depends solely on a key resource such as a patent or geographical location, must execute strategically to realize the resource’s value. As long as the firm’s competitive situation is straightforward and stable, strategic planning probably produces little incremental benefit (in contrast to operational planning, which is always required). The contribution of strategic planning increases dramatically, however, as the firm’s competitive situation becomes more
complex [5].

Strategy execution is about building the resources and capabilities that lead to competitive advantage through critical value and cost drivers. Firms in an industry typically cluster into district market position. Within a cluster of highly similar market positions, one firm may perform well and another relatively poorly. This variation in the ability to execute emerges over time as the industry develops and firms experiment with alternative dynamic growth paths, some of which succeed better then others.

There are resources, such as a patent or geographical location, can keep their value with only a little husbanding. But other resources, like a brand or distribution channel, need to be attended to on an ongoing basis. For example, the value of a brand depends on repeated product design and marketing decisions. So, as discussed below, developing capabilities that contribute to a resource’s economic benefit can be critical. To provide an economic advantage, a firm’s resource must be difficult for competitors to imitate or to neutralize through the substitution. Typically, resources are not a target for innovation. Innovation may actually degrade the value of the resource.

Resources are typically tradable in the sense that they can be put up for sale by the firm and valued by potential buyers. However, the value of a resource depends on how much its contribution to economic performance is independent of other aspects of its owner. How much the value of a resource depends on other resources and capabilities in the organization is therefore a key question [4].

One more important factor of strategic management is human resource, human capital. Human capital refers to the knowledge and acquired skills which possesses and increases his or her ability to conduct activities with economic value. In the USA those employees who have narrow specializations adapt to new job very badly, especially when they move from one specialty to another, but as to their main specialty they do their work skillfully. In Ukraine specialists, as a rule, have general qualification. During education future specialists learn many subjects in various fields. That’s why seeking for a job an employee has to undergo special training, learning much new information for his narrow specialization.

In Ukraine labor law foresees labors agreements which are signed by an employee with the organization where he is going to work. Labor agreement is more liberal and is not limited by definite terms. An employer may cancel the contract on his own initiative, but according to the labor agreement it is necessary to have trade union’s resolution.

The employment of people influences the level of people’s life and the whole development of enterprise. The experience of foreign countries shows that the appearance of consulting firms contributes to choosing the personnel more effectively. According to the studies of consulting firm Parlen Institute (USA) 98% of American firms use the services of these companies in selecting personnel. According to Ukrainian experts in countries of the CIS this number constitutes only 3 – 5% of firms depending on the country and city.

Every function in a firm, from marketing research to human resources to technology development to the controller’s office, requires forecast of some estimate or expectation of the way the future will look.

As shown in figure 1, the entrepreneur resource influence on the strategic management development capture the range of typical activities used to build capabilities in a business.

 

 

 

 

 

 

 

 

 

 

 

 


Figure 1. Entrepreneur resource influence on the strategic management development

 

A critical influence on a firm’s ability to execute its strategy it’s the firm’s people and the culture they create and perpetuate. Organizational culture entails employee mores and expressive behavior as they direct thought ad activity toward or away from the organization’s goals. Cultural content includes the official and unofficial values which individuals espouse and act on, the stories and anecdotes that employees hear and pass on as guides for appropriate or inappropriate behavior, the rules of thumb regarding correct decision making that are passed from the employee to another, and the resulting common understanding of a wide range of problems and tasks that pervade the organization over time [2].

The distinguishing between the resources and capabilities and how they are related were discussed. The four elements of strategy execution are determined, which are critical for building capabilities: complementarity and consistency among the entrepreneur policies and activities, the firm’s control and coordination system, the firm’s incentive systems and the culture and earning systems of the organizations. The decision managers make regarding each of these elements laid a crucial role in developing the firm’s value and cost drivers and therefore in determining its market position.

In scientific literature there is no once formed opinion according to the influence of entrepreneur resource potential on strategic management. On author’s opinion, the security of effective using entrepreneur resource potential for strategic management aim have to be done by carrying such approaches:

§        the effective division of the work time of personnel;

§        making of the individual time-table according to the checking the activity of the personnel;

§        securing the except automatically work-place;

§        personal responsibility for not accurate and wrong making the tasks of organization;

§        right and long-term strategic tasks of the firms.

 


Literature

  1. Áóðÿê Ï.Þ., Êàðï³íñüêèé Á.À., Çàëóöüêà Í.Ñ. Ïîäàòêîâèé êîíòðîëü â Óêðà¿í³. Ò. ². Ïîïåðåäí³é êîíòðîëü. Ìîíîãðàô³ÿ. – Ëüâ³â: Ïðîñò³ð-Ì, 2007. – 400 ñ.
  2. Ñóõàðåâ Ï.Ì., Ñóõàðåâà Ë.Î., Íàçàðåíêî Î.Î. Åêîíîì³÷íèé àíàë³ç â ñèñòåì³ ïîäàòêîâîãî êîíòðîëþ: îðãàí³çàö³ÿ ³ ìåòîäèêà. Ìîíîãðàô³ÿ. – Äîíåöüê, 2005. – 125 ñ.
  3. Karpinsky B.A., Zalutska N.S. The main priorities of the tax control system reforming in Ukraine. Materialy czwartej Miedzynarodowej naukowi-praktycznej konferencjiNauka: teoria i practyka2007”. Tym I. Ekonomiczne nauki.: Przemysl. Nauka i studia – S. 15 – 22.
  4. Karpinsky B.A., Zalutska N.S. The development of strategic tax management in the euro integration conditions// Òåçè äîïîâ³äåé IV ̳æíàðîäíî¿ íàóêîâî-ïðàêòè÷íî¿ êîíôåðåíö³¿ „Ïðîáëåìè ðîçâèòêó ô³íàíñîâî¿ ñèñòåìè Óêðà¿íè â óìîâàõ ºâðî³íòåãðàö³¿ (19 – 20 æîâòíÿ 2007 ðîêó). – Ëüâ³â: ËÄÔÀ, 2007. – Ñ. 162 – 165.
  5. Karpinsky B.A., Zalutska N.S. Strategic tax management as the trend of new economic science – strategiology. Materialy VI mezinarodni vedeckopractiska conference “Nastoleni moderni vedy2007”. – Dil 1. Ekonomicke vedy: Praha. Publishing House “Education and Science” s.r.o – S. 54 – 59.

 

 


â³äîìîñò³ ïðî àâòîðà

 

Ïð³çâèùå:                      Êàðï³íñüêèé

Karpinsky

²ì’ÿ:                                  Áîðèñ

Boris

Ïî-áàòüêîâ³:                  Àíäð³éîâè÷

Andreyvich

Ïîñàäà:                            çàâ³äóâà÷ êàôåäðè åêîíîì³êè òà ï³äïðèºìíèöòâà

manager of department of economy and enterprise

Íàóêîâà ñòóï³íü ³         êàíäèäàò åêîíîì³÷íèõ íàóê

â÷åíå çâàííÿ:                 äîöåíò, ñò. íàóêîâèé ñï³âðîá³òíèê, àêàäåì³ê ÌÊÀ

PhD Economics, senior research worker, academician of ISA

Îðãàí³çàö³ÿ:                   Ëüâ³âñüêà äåðæàâíà ô³íàíñîâà  àêàäåì³ÿ (ËÄÔÀ)

Lviv State Academy of Finance (LSAF)

Ñëóæáîâà àäðåñà:          âóë. Êîïåðíèêà, 3, ì. Ëüâ³â, 79000

Òåëåôîí:                         (0322) 251-23-94

Å-mail:                             Karpinsky 01@ mail.ru

Äîìàøíÿ àäðåñà:           âóë. Ï. Ïàí÷à, 11 êâ. 70, Ëüâ³â, 79020

Òåëåôîí:                         (0322) 52-20-82;  8-097-58-08-222

 

â³äîìîñò³ ïðî àâòîðà

 

Ïð³çâèùå:                      Çàëóöüêà

Zalutska

²ì’ÿ:                                  Íåëÿ

Nelya

Ïî-áàòüêîâ³:                  Ñòàí³ñëàâ³âíà

Stanislavivna

Ïîñàäà:                            àñèñòåíò êàôåäðè åêîíîì³êè òà ï³äïðèºìíèöòâà

assistant of economy and enterprise department

Îðãàí³çàö³ÿ:                   Ëüâ³âñüêà äåðæàâíà ô³íàíñîâà  àêàäåì³ÿ (ËÄÔÀ)

Lviv State Academy of Finance (LSAF)

Ñëóæáîâà àäðåñà:          âóë. Êîïåðíèêà, 3, ì. Ëüâ³â, 79000

Òåëåôîí:                         (0322) 251-23-83

Å-mail:                              Nelya 1984@ mail. ru

Äîìàøíÿ àäðåñà:           âóë. Îëåñíèöüêîãî 41/1, Ëüâ³â, 79025