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Use of cluster analysis for segmentation of competition environment of sanatorium-resort organizations of recreational region

Ostapenko E.A. PhD in Economics, senior lecturer of department " ( Financial management and Banking" )

Journal: Regional Economics: Theory and Pactice, #15, 2012

In the article segmentation of sanatorium-resort organizations of region of Caucasian Mineral Waters is conducted is defined and the basic clusters of sanatorium-resort organizations are revealed. The indexes, characterizing efficiency of entrepreneurial activity of sanatorium-resort organizations and their scale, characterizing effectiveness of different aspects and allowing to find the price of this result and also to define the ways to improve the health resort of are shown.


Theoretical and methodical aspects of conducting of internal audit of charges on enterprises of water-carriage of Ukraine

Ostapenko Y.P. Assistant of the Department "Consideration, Analysis and Audit in APK", the Kiev National Economic University named after Vadima Get'mana, Ukraine ( Kneu_Ost@i.ua )

Journal: International accounting, #23, 2013

In the modern operating conditions of enterprises the problem of creation of the effective system of management acquired still greater actuality. In this connection the role of internal audit in acceptance of optimum administrative decisions increases constantly. In the article the purpose of internal audit of charges of basic activity of navigable companies is definite, the basic tasks of internal audit of charges on Freight transportations are selected. An object and object of internal audit of charges on the enterprises of water-carriage is definite. The possible variant of method of conducting of internal audit of charges is offered, each of the selected stages of conducting of internal audit of charges is grounded on transportation of loads on the enterprises of water-carriage.


Theoretical and methodical aspects of conducting of internal audit of charges on enterprises of water-carriage of Ukraine

Ostapenko Y.P. Assistant of the Department «Consideration, Analysis and Audit in APK», the Kiev National Economic University named after Vadima Get’mana, Ukraine ( Kneu_Ost@i.ua )

Journal: International accounting, #22, 2013

In the modern operating conditions of enterprises the problem of creation of the effective system of management acquired still greater actuality. In this connection the role of internal audit in acceptance of optimum administrative decisions increases constantly. In the article the purpose of internal audit of charges of basic activity of navigable companies is definite, the basic tasks of internal audit of charges on Freight transportations are selected. An object and object of internal audit of charges on the enterprises of water-carriage is definite. The possible variant of method of conducting of internal audit of charges is offered, each of the selected stages of conducting of internal audit of charges is grounded on transportation of loads on the enterprises of water-carriage.


A comparative analysis of trends in investments of Russian companies in intellectual and fixed capital

Prosvirina I.I. South Ural State University (National Research University), Chelyabinsk, Russian Federation ( iprosvirina@mail.ru )

Ivanov A.E. South Ural State University (National Research University), Chelyabinsk, Russian Federation ( ivanov.chel@list.ru )

Ostapenko G.F. Perm National Research Polytechnic University, Perm, Russian Federation ( waygs@mail.ru )

Shirshikova L.A. South Ural State University (National Research University), Chelyabinsk, Russian Federation ( shirshikova@gmail.com )

Journal: Economic Analysis: Theory and Practice, #1, 2018

Subject The article considers trends in domestic investments of Russian companies in intellectual and fixed capital during the inter-crisis period (2010–2014).
Objectives The purpose of the study is to identify trends in internal investment and determine the most profitable investment project for company development based on economic and mathematical modeling.
Methods This paper combines general scientific methods of research, such as analysis, synthesis, deduction, induction, as well as econometric modeling, using Gretl. The theoretical background was shaped from the articles and monographs by Russian and foreign scientists devoted to intellectual capital research. The informational base is the data of macroeconomic and regional statistics, and financial statements of Russian companies.
Results The analysis confirmed the hypothesis of the study: Russian companies' investment in intellectual capital is reducing against the backdrop of increased investment in fixed assets. The comparable data on the average level of investment in intellectual capital of the Czech Republic, a representative of Europe, provide an opposite picture. At the same time, the developed economic-mathematical model defines intellectual capital as a much more profitable object of internal investment than fixed capital.
Conclusions The revealed structural imbalance in the areas of domestic investments of Russian companies may serve as an explanation of low efficiency of domestic economy. To eliminate this distortion, it is necessary to improve the methodology for assessing the performance of investment in intellectual capital.


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