Integrated approach to designing, management accounting and innovative improvement of operation cycle of an engineering enterprise

The analysis of the processes of forming engineering business in European countries from the XVIII century has shown that scientific ideas determined the rate of its evolution. Kondratyev’s research shows that the growth of performance and added value of products is the consequence of improving the models of production organization and technologies used in operation processes. Our purpose is to create the mathematical model implementing a continuous motivated increase of added product cost based on the organization of production with market relations, management accounting and innovation personalized activity. We use the method of designing, operating and improving an ideal equilibrium thermodynamic cycle converting energies (Carnot cycle) in creating and formulating the integrated mathematical model of an engineering enterprise operation cycle. As a result, we created the operation cycle converting manufacturing capital into monetary capital was created. The processes of forming manufacturing capital main funds and of manufacturing products are realized at constant performance but at changing entropy. The processes of forming technological costs and of selling products are isentropic. Mathematical model allows designing the parameters and the organization of production processes by transferring technological costs and product cost within technological stages. Management accounting system realizes the equilibrium of cycle processes’ parameters. The study of these scenarios has shown that for motivating the growth of product added market value, it is necessary to divide the operation cycle into basic and innovative personalized ones. Innovators’ labor payment might have four sources that are the motivation to continuously increase added value

Keywords: operation cycle converting manufacturing capital into monetary capital; basic conversion cycle; performance and entropy; manufacturing-technological system of engineering enterprise

References

  1. A. N. Shichkov, N. A. Kremlyova, A. N. Shichkov. Creating the operation cycle converting manufacturing capital into monetary capital in engineering business / Edited by A. V. Babkin // Economy and management in condition of the digitization: state, problems, foresight: proceedings of scientific and practical conference with international participation, SPb.: Publishing house of Polytechnic university. 2017. p. 483-510.
  2. A. N. Shichkov. Designing Manufacturing-Technological Systems // Scientific Israel - Technological Advantages. 2016. № 18. С. 89.
  3. A. N. Shichkov, N. A. Kremlyova, A. A. Borisov. Innovative Enhancement of Engineering Business of a Municipality / Edited by A. V. Babkin // New economic reality, cluster initiatives and industry development (INPROM-2016). Proceedings of the international scientific and practical conference. Saint-Petersburg, 2016. p. 74-88.
  4. V. A. Sadovnichiy, A. A. Akayev, A. V. Korotayev, S. Y. Malkov. Modeling and forecasting of global dynamics. Scientific Council on the program of the research Fund of the Presidium of the Russian Academy of Sciences «Economics and sociology of knowledge». М.: ICPI RAN, 2012. 359 p.
  5. S. V. Dubovacy. Modeling of the Kondratiev's cycles and crisis forecasting // Kondratiev's waves. 2012. № 1. p. 179-188.
  6. Open Innovation Research, Management and Practice / edited by J. Tidd. ImperialCollegePress, 2014. 445 p.
  7. P. T. Gianiodis, S. C. Ellis, E. Secchi. Advancing a typology of open innovation // International Journal of Innovation Management. 2010, Vol. 14, № 4. P. 531-572.
  8. A. A. Borisov. Entropy approach to designing innovation processes parameters for wood manufacturing enterprises // Region economy: theory and praxis. 2008. № 15. p. 18-22.
  9. V.S. Jukovsky. Thermodynamics. М.: Publishing house of energy, 1983.304 p.
  10. P. Ritala, A. Almpanopoulou. In defense of ‘eco’ in innovation ecosystem // Technovation. 2017, № 60-61. P. 39-42.
  11. J. D. Linton. E=mc2: Material and energy innovation as a basis for economic growth – Thoughts for scientists and engineers // Technovation. 2017, № 68. P. 1-3.
  12. H. Forsman, S. Temel. Innovation and business performance in small enterprises. – An enterprise-level analysis // International Journal of Innovation Management. 2011, Vol. 15, № 3. P. 641-665.
  13. C. Herstatt, K. Kalogerakis. How to use analogies for breakthrough innovations // International Journal of Innovation and Technology Management. 2005, Vol. 2, № 3. P. 331-347.
  14. I. L. Tukkel, S. A. Golubev, A. V. Surina, N. A. Cvetkov. Methods and tools for managing the innovation development of production enterprises: monograph. St. Petersburg: BHV-Petersburg, 2013, 208 p.
  15. G. F. Demmer, I. L. Tukkel. About principles designing of regional innovation ECOsystems // Innovations. 2016. №1 (207). P. 70-78.
  16. Utility model patent № 177064 RF at 16.03.2018. Management accounting system of the manufacturing cycle parameters of an enterprise / A. N. Shichkov and A. N. Shichkov. – №. 2017129169/08 (050482): filed. 08/15/2017; decision of 11/10/2017.
  17. Patent 2321886 US at 2006.01. Analyses system for designing and production processes / Tushinscy Styv B. (US). – №. 2004126675/09; claimed. 04.02.2003; publ. 20.07.2005. – 2005. – №. 20.
  18. Patent 2144170 RF at 10.01.2000. Container for oxidation-free structural annealing of forgings. A. N. Shichkov, F. I. Ardovsry, N. A. Bormosov [and etc.]; the applicant and the patent holder of ZAO Vologda Bearing Plant. – № 98119050/02; claimed. 10/19/1998; publ. 10.01.2000. – 2000. – No. 1, part 2.
  19. Patent 2148461 RF at 10.05. 2000. Method of manufacturing outer rings of rolling bearings. A. N. Shichkov, V. S. Soltus, L. E Rogalevich [and etc.]; the applicant and the patent holder of ZAO Vologda Bearing Plant. – № 98119106/02; claimed. 10/19/1998; publ. 10.05.2000. – 2000. – № 13, part 2.
  20. Patent 2134707 RF at 26.05.1998 Abrasive paste. A.N. Shichkov, B.A. Novosolove, L.E. Rogalevich [and etc.]; the applicant and the patent holder of ZAO Vologda Bearing Plant. – № 98110031/04; claimed. 26.05.1998; publ. 08.20.1999. – 1999. – №. 23, part 2.
  21. Patent 2145921 RF at 26.05 1998. Abrasive powder. A.N. Shichkov. B.A. Novosolov, L.E. Rogalevich [and etc.]; the applicant and the patent holder of ZAO Vologda Bearing Plant. – No. 98110239/02; claimed. 26.05.1998; publ. 27.02.2000. – 2000. – № 6, part 2.

Authors