1905-1981) - Sov. psychologist, student of L. S. Vygotsky. In the 1930s, as a member of the Kharkov school of psychologists, he stood at the origins of the activity approach in psychology, together with A. N. Leontiev, developing the problem of the emergence of the psyche in phylogenesis (see Sensitivity) . However, Z. made his main contribution to the theory of activity with his ontogenetic research. They showed that the origins of any child’s cognitive process lie in practical actions: thus, perception is a collapsed (interiorized) “perceptual action” that is likened to the basic properties of the perceived object; thinking arises initially as a practical ("effective") generalization, etc. Subsequently, he began to develop the idea of developing emotions as mastering actions to assess the meaning of the situation for the subject. The process of internalization was understood 3. as the transformation of initially external forms of orienting activity into internal ones. These views influenced the formation of the concept of the subject of psychology as an orientation activity in line with the activity approach. Based on a generalization of theoretical and practical (on the restoration of movements in those wounded during the Patriotic War) research, he created the concept of the emergence and development of voluntary movements and actions. See Sensory Standards, Theory of the development of perception through the formation of perceptual actions. (E. E. Sokolova.)
ZAPOROZHETS Alexander Vladimirovich
(1905-1981) - Russian psychologist, Ukrainian origin. Specialist in the field of developmental psychology and educational psychology, in particular the psychology of children up to school age. Dr. psychological sciences(1959), professor (1960), doctor of membership. Academy of Pedagogical Sciences of the USSR (1968), academician-secretary of the department of psychology and developmental physiology (1965-1967), member. Presidium of the Academy of Pedagogical Sciences, founder and director of the Institute preschool education APN USSR. After graduating from the pedagogical faculty of the 2nd Moscow State University (1930), he worked as a laboratory assistant and then as an assistant at the psychology department of the Academy of Communist Education named after. N.K. Krupskaya. In 1931 he moved to Kharkov, where he worked as a senior officer. assistant, then head of the laboratory of the psychology sector of the Psychoneurological Academy. Since 1938 - associate professor and head. Department of Psychology, Kharkov Pedagogical Institute named after. A. M. Gorky. In the first years of the Second World War, he worked in a hospital and was involved in restoring the movements of wounded soldiers. In 1943, he began his teaching career at the department, then at the psychology department of Moscow State University. Since 1944 he headed the laboratory of child psychology preschool age Institute of Psychology of the Academy of Pedagogical Sciences of the RSFSR, where in 1958 he defended his doctorate. dis: Development of voluntary movements. In 1960, he became director of the Institute of Preschool Education of the Academy of Pedagogical Sciences of the USSR, which he created. Scientific activity 3. is closely connected with the name of his teacher L. S. Vygotsky and his closest associates - A. R. Luria, A. N. Leontiev and their followers. Its diverse scientific interests from the very beginning were united by a single idea of the internal connection of the psyche with human activity. 3., along with A.R. Luria and A.N. Leontiev, was one of the creators of the psychological theory of activity and mental reflection, the foundations of which were laid in the works of L. S. Vygotsky. His research in the field of the emergence of the psyche became widely known. At the end of the 30s. 3., summing up the results of a series of studies on children’s perception of fairy tales and drawings, he came to the conclusion that perception is a special sensory Action. Subsequently, based on numerous studies of touch and vision, carried out jointly with students and collaborators, he formulated the main provisions of the theory of perceptual actions. This theory formed the basis for the development of methods and practices of sensory education and training of preschoolers. A special place in scientific biography 3. takes the study of movements and actions. This cycle of research began during the Great Patriotic War, when he developed methods of restorative therapy for hand movements. The study of the development of voluntary movements was continued in the post-war years and summarized in the famous monograph The Development of Voluntary Movements (1960). Moving from the study of perception to the study of human movements, Z. radically changed the formulation of the problem of forming actions, believing that the basis of this process is not the exercise of the motor sphere, but the construction of an image of the situation and the image of the necessary actions, an internal picture of movement. Like N.A. Bernstein, he considered movements as organs of individuality, which was reflected in his constant interest in the psychology of attitudes and understanding of attitudes not only as preparation for action, but also as a means of expressing the personal properties and qualities of the individual. Hence the transition 3. from the study of personal attitudes, including expressive movements, to the study of the emotional sphere of the individual is quite natural. Having come to science from art (he was a talented student of the Ukrainian director Les Kurbas), he retained an interest in art, manifested in the study of emotional actions. Dream 3 remained unrealized - to develop the ideas of L. S. Vygotsky, set out in his unfinished work Spinoza’s Doctrine of Passions in the light of modern psychoneurology, and to write a book about human emotions. One of the latest publications 3. was devoted to this topic: The role of L. S. Vygotsky in the development of the problem of emotions. N. S. Poleva
(1968; corresponding member of the Academy of Pedagogical Sciences of the RSFSR since 1959).
| Alexander Vladimirovich Zaporozhets | |
|---|---|
| Date of Birth | August 30 (September 12) |
| Place of Birth | |
| Date of death | October 7th(1981-10-07 ) (76 years old) |
| A place of death |
|
| A country | |
| Scientific field | psychology, pedagogy |
| Place of work | , Research Institute of Preschool Education, Academy of Pedagogical Sciences of the USSR |
| Alma mater | 2nd Moscow State University |
| Academic degree | Doctor of Pedagogical Sciences |
| Academic title | professor, corresponding member of the Academy of Pedagogical Sciences of the RSFSR, academician of the Academy of Pedagogical Sciences of the USSR |
| Scientific director | L. S. Vygotsky |
| Famous students |
D. M. Aranovskaya-Dubovis, L. A. Wenger, V. P. Zinchenko, A. A. Kataeva-Venger, N. N. Poddyakov, L. S. Tsvetkova |
| Known as | psychologist and teacher |
| Awards and prizes | |
Biography
Graduated from the pedagogical faculty of the 2nd Moscow State University (1925-1930).
In the 1920-1930s he was part of the mythological five of Vygotsky’s Moscow students (Zaporozhets, Bozhovich, Morozova, Levina, Slavina).
In 1941-1943 he worked in the experimental hospital for the restoration of movements at the Institute of Psychology (Sverdlovsk region).
In 1943-1960 - associate professor, professor of the psychology department of Moscow State University; in 1944-1960 - head of the laboratory of psychology of preschool children at the Scientific Research Institute of Acute Physical Education; organizer, since 1960 - director of the Research Institute of Preschool Education.
In 1965-1967 - Academician-Secretary of the Department of Psychology and Developmental Physiology, in 1968-1981 - Member of the Presidium of the Academy of Pedagogical Sciences of the USSR.
Scientific activity
Developed issues of general and child psychology, psychology sensory processes and movements; contributed to psychological theory activities. Together with his students, he created a theory of sensory and mental development of the child, which helps solve problems in the upbringing and education of preschoolers. He criticized the tendency to artificially “spur” mental development, the premature inclusion of a child in complex shapes educational activities. Entered into preschool pedagogy the concept of amplification (enrichment) of a child’s development through the optimal use of specifically children’s activities. In this regard, he perceived the transition to schooling for children from the age of 6 critically, believing that the extension of childhood is the greatest achievement of human civilization.
Bibliography (basic)
- Zaporozhets, A.V. and Lukov, G.D. Development of reasoning in a child of primary school age // Scientific notes of the Kharkov State University. ped. Institute (About the development of worldliness in a child of a young age // Naukovi Zapiski Kharkiv. State Pedagogical Inst.), vol. VI, 1941.
- Leontiev A. N., Zaporozhets A. V. Restoration of movements. Study of hand function recovery after injury. M., 1945.
- Zaporozhets A.V. Development of voluntary movements. M., 1960
- Elkonin D. B., Zaporozhets A. V., Galperin P. Ya. Problems of developing knowledge and skills in schoolchildren and new teaching methods at school // Questions of psychology. - 1963. - No. 5
- Zaporozhets, A. V. Selected psychological works: In 2 vols. M., 1986
Financial management. Blank I.A.
2nd ed., revised. and additional - K.: 2004. - 656 p.
The training course covers the main range of issues of financial management of enterprises in modern conditions. It sets out the essence, purpose and functions of financial management, examines the methodological foundations for the formation of systems to support it, and outlines the main methodological approaches to the development and implementation of an enterprise's financial strategy. The book introduces modern methods financial management of assets and capital of the enterprise, its investments and cash flows. Considerable attention is also paid to financial risk management and anti-crisis financial management of the enterprise. Set forth training course widely illustrated with diagrams, graphs, tables and examples, contains the main calculation models used in financial management.
This publication has updated the regulatory material, expanded the presentation of methodological issues in managing the financial activities of an enterprise, and reviewed modern practical experience in this management. The author of the book is Honored Scientist, Doctor of Economic Sciences, Professor Blank I.A. - for a long time combines scientific and teaching work in the field of financial management with practical activities as a chief expert and consultant for a number of companies. The training course is designed for students of economic universities.
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CONTENT
INTRODUCTION 9
Section 1.
CONCEPTUAL FRAMEWORK OF FINANCIAL MANAGEMENT 11
Chapter 1. ESSENCE, FUNCTIONS AND MECHANISM OF FINANCIAL MANAGEMENT 11
1.1. The essence, purpose and objectives of financial management 11
1.2. functions and mechanism of financial management 12
Chapter 2. FINANCIAL MANAGEMENT SUPPORT SYSTEMS 24
2.1. System information support financial management 24
2.2. Systems and methods of financial analysis 32
2.3. Systems and methods financial planning 50
2.4. Systems of internal financial control and financial controlling 60
Chapter 3. METHODOLOGICAL TOOLKIT OF FINANCIAL CALCULATIONS 68
3.1. Concept and methodological tools for assessing the value of money over time 68
3.2. Concept and methodological tools for accounting for inflation factors 86
Section 2.
FINANCIAL STRATEGY OF THE ENTERPRISE 96
Chapter 4. THE ESSENCE OF THE FINANCIAL STRATEGY OF AN ENTERPRISE AND METHODS OF ITS DEVELOPMENT 96
4.1. The concept of an enterprise’s financial strategy, principles and sequence of its development 96
4.2. Strategic the financial analysis and methods for its implementation 109
4.3. Formation of strategic goals financial activities 121
4.4. Making strategic financial decisions 131
Chapter 5. ASSESSMENT OF FINANCIAL STRATEGY AND MANAGEMENT OF ITS IMPLEMENTATION 141
5.1. Evaluation of the developed financial strategy 141
5.2. Managing the implementation of the financial strategy and monitoring its implementation 144
Section 3.
ASSET MANAGEMENT 153
Chapter 6. GENERAL BASICS OF ENTERPRISE ASSET MANAGEMENT 153
6.1. Economic essence and classification of enterprise assets 153
6.2. The essence and objectives of operating assets management 158
6.3. Principles of formation of operating assets 160
Chapter 7. CURRENT ASSETS MANAGEMENT 170
7.1. Composition of the enterprise's current assets and features of their financial management 170
7.2. Inventory management 184
7.3. Management of current accounts receivable.... 195
7.4. Cash asset management 206
7.5. Management of financing of current assets 222
Chapter 8. MANAGEMENT OF NON-CURRENT ASSETS 229
8.1. Composition of non-current operating assets of an enterprise and features of their financial management 229
8.2. Managing the renewal of non-current operating assets 242
8.3. Management of financing of non-current operating assets 248
Section 4.
CAPITAL MANAGEMENT 251
Chapter 9. GENERAL FUNDAMENTALS OF ENTERPRISE CAPITAL MANAGEMENT 251
9.1. Economic essence and classification of enterprise capital 251
9.2. The essence and objectives of enterprise capital management 259
9.3. Principles of capital formation for a newly created enterprise 262
9.4. Cost of Capital Management 272
9.5. Capital structure management 280
Chapter 10. OWN CAPITAL MANAGEMENT 286
10.1. Composition of equity capital and features of the formation of the enterprise’s own financial resources 286
10.2. financial mechanisms for managing the formation of operating profit 293
10.3. Dividend policy of the enterprise 316
10.4. Share issue management 324
Chapter 11. MANAGEMENT OF BORROWED CAPITAL 328
11.1. The composition of the enterprise's borrowed capital and the mechanism for attracting it 328
11.2. Managing bank loan attraction 337
11.3. Control financial leasing 347
11.4. Bond loan management 359
11.5. Managing the attraction of commodity (commercial) credit 365
11.6. Management of current settlement obligations...... 371
Section 5.
INVESTMENT MANAGEMENT 380
Chapter 12. GENERAL FUNDAMENTALS OF ENTERPRISE INVESTMENT MANAGEMENT 380
12.1. Economic essence and classification of enterprise investments 380
12.2. The essence and objectives of investment management 386
12.3. Principles for forming an enterprise’s investment policy 390
Chapter 13. MANAGEMENT OF REAL INVESTMENTS 401
13.1. forms of real investments and features of their financial management 401
13.2. Types of investment projects and requirements for their development 408
13.3. Evaluating the effectiveness of real investment projects 415
13.4. Formation of a real investment program 425
Chapter 14. FINANCIAL INVESTMENT MANAGEMENT 436
14.1. forms of financial investments and features of their management 436
14.2. Valuation of financial investment instruments 441
14.3. Formation of a portfolio of financial investments 452
Section 6.
CASH FLOW MANAGEMENT.... 469
Chapter 15. GENERAL BASICS OF ENTERPRISE CASH FLOW MANAGEMENT 469
15.1. Economic essence and classification of cash flows of an enterprise 469
15.2. The essence and tasks of cash flow management 481
15.3. Enterprise cash flow management policy 483
15.4. Directions and methods for optimizing enterprise cash flows 499
Chapter 16. PLANNING CASH FLOW 504
16.1. Development of a plan for receipts and expenditures Money 504
16.2. Development of payment calendar 515
Section 7.
FINANCIAL RISK MANAGEMENT... 522
Chapter 17. GENERAL BASICS OF FINANCIAL RISK MANAGEMENT OF AN ENTERPRISE 522
17.1. Economic essence and classification of financial risks of an enterprise 522
17.2. The essence and objectives of financial risk management 530
17.3. Methodological tools for taking into account risk factors in financial transactions 539
17.4. Justification methods management decisions under conditions of risk and uncertainty 551
Chapter 18. MECHANISMS FOR NEUTRALIZING FINANCIAL RISKS 559
18.1. Internal mechanisms neutralization of financial risks. 559
18.2. forms and types of financial risk insurance 570
Section 8.
ANTI-CRISIS FINANCIAL MANAGEMENT 585
Chapter 19. GENERAL FUNDAMENTALS OF ENTERPRISE MANAGEMENT IN CONDITIONS OF FINANCIAL CRISIS 585
19.1. The essence and classification of financial crises of an enterprise 585
19.2. The essence and tasks of anti-crisis financial management 589
19.3. Contents of the anti-crisis financial management process 595
Chapter 20. DIAGNOSTICS OF THE FINANCIAL CRISIS OF AN ENTERPRISE 602
20.1. System for express diagnostics of crisis symptoms of financial development of an enterprise 602
20.2. System of fundamental diagnostics of the financial crisis of an enterprise 608
Chapter 21. FINANCIAL MANAGEMENT OF THE PROCESSES OF STABILIZATION, REORGANIZATION AND LIQUIDATION OF THE ENTERPRISE 615
21.1. The essence and classification of financial crises of an enterprise 615
21.2. Restructuring of an enterprise's debt in the process of its financial rehabilitation 629
21.3. Financial aspects of enterprise reorganization 635
21.4. financial support liquidation procedures in case of bankruptcy of an enterprise 645
LITERATURE 649
The training course covers the main range of issues of financial management of enterprises in modern conditions. It outlines the purpose and functions of financial management, examines its methodological systems and methodological tools. The book introduces modern methods of financial management of assets and capital of an enterprise, its investments and cash flows. Considerable attention is also paid to financial risk management and anti-crisis financial management of an enterprise in the event of the threat of bankruptcy. The presented training course is widely illustrated with diagrams, graphs, tables and examples, and contains the main calculation models used in financial management. The author of the book is Doctor of Economic Sciences, Professor I.A. Blank, who for a long time combines scientific teaching work on this issue with practical activity as a chief expert and consultant for a number of companies.
The training course is designed for students of economic universities.
FUNCTIONS AND MECHANISM OF FINANCIAL MANAGEMENT.
Financial management realizes its main goal and main objectives through the implementation of certain functions. These functions are divided into two main groups, determined by the complex content of financial management: 1) the functions of financial management as a management system (the composition of these functions is generally characteristic of any type of management, although it must take into account its specifics); 2) the functions of financial management as a special area of enterprise management (the composition of these functions is determined by the specific object of financial management). In the most general view the composition of the main functions of financial management in the context of these groups is presented in Fig. 1.2.
CONTENT
INTRODUCTION
Section 1. CONCEPTUAL FOUNDATIONS OF FINANCIAL MANAGEMENT
Chapter 1. Essence, functions and mechanism of financial management
1.1. Essence, purpose and objectives of financial management
1.2. functions and mechanism of financial management
Chapter 2. Financial management support systems
2.1. Financial management information system
2.2. Systems and methods of financial analysis
2.3. Financial planning systems and methods
2.4. Internal financial control and financial controlling systems
Chapter 3. Methodological tools for financial calculations
3.1. Concept and methodological tools for assessing the value of money over time
3.2. Concept and methodological tools for accounting for inflation factors
3.3. Concept and methodological tools for risk factor accounting
3.4. Concept and methodological tools for taking into account the liquidity factor
Section 2. FINANCIAL STRATEGY OF THE ENTERPRISE
Chapter 4. THE ESSENCE OF THE FINANCIAL STRATEGY OF THE ENTERPRISE AND METHODS OF ITS DEVELOPMENT
4.1. The concept of an enterprise’s financial strategy, principles and sequence of its development
4.2. Strategic financial analysis and methods for its implementation
4.3. Formation of strategic goals of financial activities
4.4. Making strategic financial decisions
Chapter 5. ASSESSMENT OF FINANCIAL STRATEGY AND MANAGEMENT OF ITS IMPLEMENTATION
5.1. Evaluation of the developed financial strategy
5.2. Managing the implementation of the financial strategy and monitoring its implementation
Section 3. ASSET MANAGEMENT
Chapter 6. General Basics enterprise asset management
6.1. Economic essence and classification of enterprise assets
6.2. Principles of formation of enterprise assets
Chapter 7. Management of current assets
7.1. Current assets management policy
7.2. Inventory Management
7.3. Accounts receivable management
7.4. Money Asset Management
7.5. Management of current assets financing
Chapter 8. Management of non-current assets
8.1. Non-current assets management policy
8.2. Managing the renewal of non-current assets
8.3. Management of financing of non-current assets
Section 4. CAPITAL MANAGEMENT
Chapter 9. General principles of enterprise capital management
9.1. Economic essence and classification of enterprise capital
9.2. Principles of enterprise capital formation
9.3. Cost of capital and principles of its assessment
9.4. Financial leverage
9.5. Capital structure optimization
Chapter 10. Own capital management
10.1. Policy of formation of own financial resources
10.2. Financial mechanisms for managing the formation of operating profit.
10.3. Operating leverage
10.4. Dividend policy
10.5. Emission policy
Chapter 11. Management of debt capital
11.1. Borrowing Policy
11.2. Managing bank loan attraction
11.3. Financial leasing management
11.4. Bond loan management
11.5. Managing the attraction of commodity (commercial) credit
11.6. Internal accounts payable management
Section 5. INVESTMENT MANAGEMENT
Chapter 12. General principles of enterprise investment management
12.1. Economic essence and classification of enterprise investments
12.2. Investment policy of the enterprise
Chapter 13. Managing real investments
13.1. Forms of real investments and features of their management
13.2. Types of investment projects and requirements for their development
13.3. Evaluating the effectiveness of real investment projects
Chapter 14. Financial investment management
14.1. Forms of financial investments of an enterprise and features of their management
14.2. Valuation of financial investment instruments
14.3. Formation of a portfolio of financial investments
Section 6. CASH FLOW MANAGEMENT
Chapter 15. General principles of enterprise cash flow management
15.1. The economic essence of an enterprise’s cash flow and the classification of its types
15.2. Principles of enterprise cash flow management
15.3. Methods for optimizing enterprise cash flows
Chapter 16. Cash flow planning
16.1. Developing a plan for receipt and expenditure of funds
16.2. Payment calendar development
Section 7. FINANCIAL RISK MANAGEMENT
Chapter 17. General principles of managing financial risks of an enterprise
17.1. Economic essence and classification of financial risks of an enterprise
17.2. Principles of enterprise financial risk management
17.3. Financial risk management policy
Chapter 18. Mechanisms for neutralizing financial risks
18.1. Internal mechanisms for neutralizing financial risks
18.2. forms and types of financial risk insurance
Section 8. ANTI-CRISIS FINANCIAL MANAGEMENT
Chapter 19. General principles of enterprise management in a financial crisis
19.1. The essence and classification of financial crises of an enterprise
19.2. Principles of anti-crisis financial management of an enterprise
19.3. Contents of the anti-crisis financial management process
Chapter 20. Diagnosis of the financial crisis of an enterprise
20.1. Bankruptcy express diagnostic system
20.2. Fundamental bankruptcy diagnostic system
Chapter 21. Financial management of the processes of stabilization, reorganization and liquidation of an enterprise
21.1. Internal mechanisms of financial stabilization
22.2. forms of enterprise reorganization and their effectiveness
LITERATURE.
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