Abstract:
At spa companies, the management of the fixed asset's movement is of great
importance. The significance is determined by the decisive role of these funds in the
realization of most sanatorium-and-spa, health-improving measures. In the course of
the movement, it is important to ensure such a state of fixed assets that will guarantee
the quality and continuity of the range of services of the enterprises of the restated
sphere. At spa companies, the management of the movement of the main funds is of
great importance. This is possible when using Wolfram Research's computer algebra
system. The article is therefore oriented on the formation of the methodology of
management of the main funds of the spa companies in the MATHEMATICA program
environment. Within the framework of the research, it is proved that the methodology
of fixed assets management of spa companies in the MATHEMATICA program
environment is more complicated than manual control of operations. This
management, apart from the management work itself, requires a front-end
configuration of the software and process environments. In the process of forming the
methodology of managing the movement of fixed assets in the environment of the
MATHEMATICA program, attention is paid to the following specificity. The basic
categories of fixed assets, which should be paid special attention to in the process of
movement management are: Full initial value; remaining initial value; balance value
of fixed assets at the end of the year. The attention to internal dependence in the
balance sheets of the main funds of the sanatorium-resort enterprise is important, the
presence of which will allow for the introduction of the system of setting up processes
of monitoring processes of systematic accumulation of funds in the depreciation fund.
It is important to configure the algorithms for the selection of indicators of the state,
movement, and efficiency of the use of fixed assets, under which the program
automatically adjusts the processing and operating environment of the control of the
movement of fixed assets. The prospects of further investigation in this direction lie in
the complete methodology of managing the fixed assets movement of the spa
companies by analyzing the factors of their successful performance.
Description:
Kuznietsova O., Todierishko E., Tereshchuk O., Kampov N. Methodology of managing the movement of the main funds of the spa companies in the mathematica environment / Kuznietsova O., Todierishko E., Tereshchuk O., Kampov N. // Ефективна економіка : електронний журнал / гол.ред. Величко О.П. - Дніпро, 2022. - №9.