Home  Journals  Economic Analysis: Theory and Practice  1(166) - 2010 January

The operational analyses strategy within the management account in hothouse households

Available online: 18 January 2010

Subject Heading: COMPLEX ECONOMIC ANALYSIS

JEL Classification: 

The features influencing the efficiency of production in hothouse conditions are examined in the article. The enterprises’ condition of this particular industry in Russia and in Oryol region is analyzed. The strategy of operational analyses within the management accounts is suggested, the necessity and the importance of the expenses division into constant and direct are justified, the analysis of profit sensitivity, make - out is carried out. Due to the results of the operational analyses the ways to forecast the management decision making consequences are defined on the concrete example.

Keywords: оperational analyses, management accounts, production in hothouse conditions are examined in the article, expenses division into constant and direct are justified, the analysis of profit sensitivity, make - out is carried out

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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