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List of publications on a keyword: «cost»

  • Modeling of the break-even activity of the enterprise

    Book Chapter
    Effective 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
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  • Determination of the Company's Insolvency in the Risk Management System

    Proceeding
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Aleksandr B. Oreshnikov, Iuliia S. Tsertseil
    Work direction:
    Вопросы социально-экономической эффективности предприятий
    Abstract:
    The development of an effective management model of a company is the basis for a high indicator of its viability. The work uses the example of «Yandex» to demonstrate the author's evaluation of the amount of financial bankruptcy of firms. The author recommends applying a cost-based method to analyzing a company's financial health in order to identify the key lines of enterprise development, forecast future growth, and offer the primary strategies to enhance it.
    Keywords:
    bankruptcy, insolvency, financial risks, cost model, business management, added economic value
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  • K. Walsh's Approach to Managing the Company's Value Based on the Balanced Growth Equation

    Proceeding
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Kseniia V. Kutyrova, Iuliia S. Tsertseil
    Work direction:
    Вопросы социально-экономической эффективности предприятий
    Abstract:
    The article considers the method for overseeing the organization's worth based on the equilibrium of the growth equation which was introduced by K. Walsh. It describes the theoretical foundations basing on K. Walsh’s book «Key management indicators», gives the comprehensive outlook on internal and external environment of PJSC «Rostelekom», which in turn will be used as an example for calculating balanced growth equation and giving the essential conclusions based on it. The used methods of research are: analysis, classification, measurement, description, comparison. The article provides the results of calculation of balanced growth equation, its interpretation and suggestions on management of company’s value.
    Keywords:
    sustainable growth, maximization of shareholder value, strategic company management, Walsh, value management methodology, balanced growth equation, organizational development, cost management, company’s value
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  • Information Cost of the Ecosystem

    Book Chapter
    Principles of the New Ecosystem Formation: economic aspects
    Author:
    Aleksei A. Kopchenov
    Work direction:
    Глава 2
    Abstract:
    The chapter substantiates the legitimacy of including information resources in the attributes of the ecosystem. The author considers the composition of information costs, structures them, and defines the role of humans in the eco-system as a source and user of information. It is shown that the compensation of information costs is carried out in the course of ecosystem processes, the implementation of which requires the redistribution of ecosystem resource flows.
    Keywords:
    information, ecosystem, information cost
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  • Vliianie upravlencheskogo ucheta na povyshenie investitsionnoi privlekatel'nosti kompanii

    Book Chapter
    Economics and Law: problems, strategy, monitoring
    Authors:
    Marina A. Latypova, Irina E. Volokitina
    Work direction:
    Глава 4
    Abstract:
    In the modern business environment, where investments play a key role in the development of companies, management accounting is an integral part for decision-making and evaluation of investment projects. The chapter focuses on aspects of management accounting in investment project appraisal, such as WACC cost of capital, net present value (NPV) and internal rate of return ((IRR) analyses. The study focuses on how the use of these tools can enhance the investment attractiveness of a company. In addition, the authors disclose in detail the main concepts that characterise the investment activity of the company.
    Keywords:
    Investment, Investment attractiveness, management accounting, investor, investment project, cost of capital, net present value, rate of return
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  • Improving the cost management system in oil companies

    Proceeding
    Topical issues of law, economic and management
    Authors:
    Nataliia V. Trishchenkova, Irina V. Iakovleva
    Work direction:
    Менеджмент и маркетинг
    Abstract:
    The relevance of research in the field of cost management in oil companies is justified by the fact that the amount of economic resources consumed significantly affects the efficiency of the production process, the amount of profit received and the level of profitability. Thus, the enterprise needs to ensure effective management of them, predict their interaction so that the management decisions made contribute to increasing the return on resources consumed, and the efficiency of their use has an impact on the amount of expenses.
    Keywords:
    oil, profit, enterprise, costs, quality management system, turquoise management, cost
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  • Domestic education in the period of "enlightened absolutism"

    Proceeding
    Topical Issues of Archaeology, Ethnography and History
    Author:
    Sergei L. Danilchenko
    Work direction:
    Исторические исследования
    Abstract:
    Domestic education in the period of "enlightened absolutism" made a significant step forward. By the time of Catherine II's accession to the tsarist throne, education expenses amounted to only 0.15% of the state budget. By 1794, 1.28% was already allocated for education in the country, and 9% was spent on the maintenance of the Empress's court. At the end of the XVIII century, there were about 550 different educational institutions in the Russian Empire, in which up to 62,000 students studied. Among them there were about 400 public schools, over 60 theological seminaries and about 60 class-closed educational institutions.
    Keywords:
    Domestic education, the period of "enlightened absolutism", education costs, the state budget, a network of educational institutions, Moscow University, public schools, theological seminaries, class-closed educational institutions
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  • Pentecost Church-Ale in the Aksubaevsky District of The Republic of Tatarstan

    Research Article
    Ethnic Culture Volume 3 No 1
    Authors:
    Elena G. Gushchina, Danila V. Egorov, Arslan K. Mingaliev
    Work direction:
    Ethnography, Anthropology and Folkloristics
    Abstract:
    In the article the authors on the basis of materials, consider the issues of preserving cultural traditions of the Russian population of the Middle Volga region, namely the revival of the Pentecost church-ale in 20–21 centuries on the example of the Russian national center of Aksubaevsky district of the Republic of Tatarstan. The experience accumulated over the thirty-year history of the revival of the holiday has not yet become an object of study of scientists, which determines the relevance of our work. The aim is to consider the features of the local version of the celebration of the Pentecost and the specifics of the revival of folk tradition in the modern world. The authors used general historical methods and special methods of ethnology: included observation and in-depth interview. Pentecost in its original meaning is a church festival. But it also incorporated folk traditions, customs and rituals. In Soviet times the celebration completely lost its former significance, the church service on the Whit Monday (Pentecost) was also not performed. Thanks to the initiative of local residents, the celebration of the Pentecost was resumed, which was a vivid example of the positive ethno-cultural experience of the revival of local ritual practices of the Russians of the Middle Volga region.
    Keywords:
    ethnography, tradition, ethnic festivals, Pentecost, national holidays, Pentecost church-ale, revival of traditions
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  • The role of cost analysis in building payment systems

    Proceeding
    Relevant issues of management, economics and economic security
    Author:
    Ol'ga I. Maer
    Work direction:
    Анализ и прогнозирование основных тенденций современной экономики на макро-, мезо- и микроуровне
    Abstract:
    The article considers the main types of costs that accompany the operation of payment systems, starting from the moment of their construction, and also analyzes the role of these costs in the stable functioning of modern payment systems.
    Keywords:
    information, efficiency, payment system, liquidity, processing costs, profit
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  • CLOUD SERVICES AS PHENOMENON AT THE JOINT OF ECONOMIC THEORIES

    Article in Collection
    Economics and management: realias and prospects No 2
    Author:
    Konstantin V. Maksimov
    Work direction:
    Математические методы и информационные технологии в экономике
    Abstract:
    This article discusses the use of cloud services in the context of well-known economic theories. A comparative analysis of definitions of outsourcing and cloud services based on national standards is given. Formed tasks to assess the effectiveness of the use of cloud services in the enterprise.
    Keywords:
    cloud services, transaction costs, competitive advantages, waves of innovation
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