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Economic Analysis: Theory and Practice
 

ABC-analysis as a tool for effective planning of main activities of organizations

Vol. 11, Iss. 38, OCTOBER 2012

Available online: 18 October 2012

Subject Heading: ANALYSIS OF ECONOMIC ACTIVITIES

JEL Classification: 

Morkovina S.S. Doctor of Economic Sciences, Professor of department "Economics and Finance", the Voronezh State Forestry Academy
tс-sveta@mail.ru

Fursova S.V. Senior Lecturer of department "Management and Personnel Management", the Voronezh Institute of Innovation Systems
fsv-77@mail.ru

Operational planning promotes reduction of irrational use of enterprise assets at the expense of timeliness of planning of economic operations, commodity and material and financial streams, and also control of their implementation. Operational planning is especially effective under the authority of management accounting of movement of commodity and material and financial resources of the enterprise at all stages of a financial cycle.

Keywords: planning, operational planning, ABC analysis

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

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