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Mergers and acquisitions in the system of financial market

Slepov V.A. doctor of economic sciences, honored figure of science of the RF

Kulakova T.Yu. candidate of economic sciences

Kulieva R.T. investment bank Rothschild

Journal: Financial Analytics: Science and Experience, #4, 2009

The market of mergers and acquisitions (M & A) is the form of organization of financial transactions that is intended for merging of banks and companies in one business entity to get competitive advantages and increase business cost. Owing to its unique properties the market of M&A develops rapidly. Within 2002-2006 the world market of M&A increased two, three times. The Russian market of M&A developed in rapider rates. The authors analyze thoroughly the way the process goes on.


Developing the method for calculating the average period of turnover of the entity's inventories-in-progress

Kulakova Yu.N. Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kulakova174@mail.ru )

Kulakov A.B. Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kul197020@mail.ru )

Journal: International Accounting, #27, 2015

The average period of turnover of the entity's inventories-in-progress is basically regarded as the ratio of the average value of inventories-in-progress times the period duration and the cost for the period in question. This methodological approach gives a computation formula only, but fails to establish functional relation between the average time for turnover of the entity's inventories-in-progress and indicators that influence this time. The proposed technique allows calculating the average inventory-in-progress turnover period on the basis of the entity's operational management accounting data. It also enables to identify factors influencing the duration of the average inventories-in-progress turnover period and find resources and reserves to reduce it.


Theoretical framework for developing a strategy of industrial enterprise's operating activities

Kulakova Yu.N. Ural Social and Economic Institute (Branch) of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kulakova174@mail.ru )

Kulakov A.B. Ural Social and Economic Institute (Branch) of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Finansist_97@2074.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2018

Importance The article explores operating activities of industrial enterprises as an object of strategic management.
Objectives The purpose of the study is to develop theoretical framework for strategy formation of industrial enterprise's operating activities on the basis of quantitative criteria.
Methods We offer a theoretical approach to the strategy formation, which rests on the classification developed on the basis of additive production function. The approach is characterized by presence of quantitative indices setting the goals for the enterprise.
Results We offer a classification of activities of an industrial enterprise on the basis of a number of attributes, define the strategy of operating activities and its purpose. We also present our own approach to operating activities strategy formation of the industrial enterprise. The findings can be used for planning the operating activities of industrial enterprises to harmonize their general and operational strategies. The proposed approach to the classification of operating activities strategies enables to evaluate the efficiency of enterprise's strategy and develop recommendations for its enhancement.
Conclusions The paper provides a rationale for the strategy of operating activities as an element of the strategic management system of the industrial enterprise, and offers a theoretical approach to the said strategy formation and adjustment.


A multiproduct inventory control model for supply of two types of goods at random interval between deliveries

Kulakova Yu.N. Ural Social and Economic Institute (Branch) of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kulakova174@mail.ru )

Kulakov A.B. Ural Social and Economic Institute (Branch) of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Finansist_97@2074.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2017

Subject The article considers a multiproduct inventory management model developed for supply of two types of goods of the same delivery value and random interval between deliveries.
Objectives The purpose is to evaluate the divergence of parameters of a model with random interval between deliveries from the parameters of optimal model for supply of two types of goods of the same delivery value and equal interval between deliveries.
Methods We developed an economic and mathematical model to control incoming inventory of the enterprise, which differs from existing multiproduct models as it considers the parameter of random interval between deliveries.
Results The model enables to evaluate the deviation of normalization factor, which determines the volume of current assets invested in inventory in the model with random interval between deliveries, from the optimum value of the normalization factor obtained in the event of observance of optimum delivery parameters. This helps evaluate unreasonable investment in current assets and excess expenses related to inventory management. The findings may be used by companies when planning the deliveries of purchased goods to define the most favorable terms of contracts with suppliers.
Conclusions The findings prove the economic expediency of meeting the optimum conditions of goods' delivery and assess the level of deviation from optimum parameters, if suppliers fail to meet the conditions.


Developing the method of calculation of enterprise's current assets average turnover in the analyzed period

Kulakova Yu.N. Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kulakova174@mail.ru )

Kulakov A.B. Ural Social and Economic Institute, Branch of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( Kul197020@mail.ru )

Journal: Financial Analytics: Science and Experience, #4, 2015

Importance The scope of the research is the management of an enterprise's current assets based on the turnover calculation. The article identifies shortcomings of the traditional method of determining duration of current assets turnover that uses the ratio of the average balance of current assets to the amount of financial result (revenue, cost, etc.).
     Objectives The research continues the series of our articles aimed at developing a new methodology of calculation of average turnover duration of current assets within the analyzed period. Non-availability of a single methodological approach to calculating the turnover of current assets at different stages of the operating cycle introduces arbitrary interpretation of the specific indicators, therefore, the possibility of their subsequent aggregation is excluded.
     Methods Our method of determining the average period of current assets turnover within the analyzed period represents a unified procedure, which is built without any involvement of any indicators of financial results. Therefore, the procedure is suitable for turnover evaluation both at individual stages of current assets turnover and in general. The article offers an example that allows evaluating the average duration of current assets' turnover in the analyzed period in the form of unpaid client accounts (receivables) in comparison with the traditional calculation of turnover. The comparison of the calculation results confirms the consistency and coherence of our approach. We developed an example, which enables to calculate in the modern way the average duration of total current assets' turnover in the analyzed period.
     Results We emphasize that in modern conditions efficient management of financial and economic activity of an enterprise should be based on the development and widespread application of modern adequate economic-mathematical methods and models rather than on traditional, conventional methods of analysis.
     Conclusions and Relevance The findings show the advantages over the traditional method of calculation of turnover of both total current assets and individual items. These advantages enable to improve the quality of analytical work and the efficiency of management decisions made by an enterprise.


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