Aleksandr V. PAKHOMOVAO Scientific and Production Complex Dedal (Rosatom State Atomic Energy Corporation), Dubna, Moscow Oblast, Russian Federation pakhomov_av@dedal.ru ORCID id: not available
Subject. The article analyzes a cost management cycle, being a determinant in economic result formation, which is expressed by profit, and in competitiveness enhancement. Objectives. The purpose is to use econometric tools to expand the analysis of cost management process through the modification and practical implementation of methodology components for multilevel systematic itemization of financials, and to highlight semi-variable and semi-fixed costs in total costs of the enterprise as an element of its external environment. Methods. The study employs a multiple regression technique and multilevel systematic itemization of enterprise financials. Results. The original methodology modification based on the specifics of the problem under analysis enabled to expand the scope of tools and offer directions of model development that take into account the departure from the traditional split of economic processes at the micro, meso, and macro levels. We considered relationships between the volume of production by brand, total amount of fixed costs, variable costs per unit, and performance with the help of assessing the break-even point. The analysis helped confirm semi-fixed and semi-variable costs and showed that the enterprise will remain in the break-even zone for the next five years. Conclusions. The calculations demonstrate that it is possible to solve the problem of cost splitting. Modern information and computer tools can provide a labor-saving algorithm and adequate quality of results of analytical activity to develop and implement further administrative decisions.
Ponomarenko Yu. [Cost calculation in financial and tax accounting]. Nalogovyi vestnik, 2009, no. 2, pp. 34–36. (In Russ.)
Glazov M.M., Chernikova S.Yu. Upravlenie zatratami: novye podkhody: monografiya [Cost management: New approaches: a monograph]. St. Petersburg, Russian State Hydrometeorological University Publ., 2009, 169 p.
Pakhomov A.V. [Some methods of evaluating financial and economic state of an enterprise]. Ekonomika i matematicheskie metody = Economics and Mathematical Methods, 2002, vol. 38, no. 1, pp. 57–65. (In Russ.)
Vilkas I.E., Maiminas E.Z. Resheniya: teoriya, informatsiya, modelirovanie [Solutions: Theory, information, modeling]. Moscow, Radio i svyaz' Publ., 1981, 328 p.
Pakhomov A.V., Pakhomova E.A., Rozhkova O.V. [Differentiating the Russian regions through an econometric analysis by socio-economic indicators influencing the consumer demand]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2017, vol. 13, iss. 12, pp. 2200–2217. (In Russ.) URL: Link
Astrakhantsev G.P. [Iterative correction of eigenvalues]. Vychislitel'naya matematika i matematicheskaya fizika = Computational Mathematics and Mathematical Physics, 1976, vol. 16, no. 1, pp. 131–139. URL: Link (In Russ.)
Van Horne J., Wachowicz J. Osnovy finansovogo menedzhmenta [Fundamentals of Financial Management]. Moscow, Vil'yams Publ., 2008, 1232 p.
Kleiner G.B. Razvitie teorii ekonomicheskikh sistem i ee primenenie v korporativnom i strategicheskom upravlenii [Development of the theory of economic systems and its application in corporate and strategic management]. Moscow, CEMI RAS Publ., 2010, 48 p.
Manyika J., Chui M., Brown B. et al. Big Data: The Next Frontier for Innovation, Competition, and Productivity. McKinsey Global Institute, 2011.
Glinskii B.A. et al. Modelirovanie kak metod nauchnogo issledovaniya (gnoseologicheskii analiz) [Modeling as a method of research (epistemological analysis)]. Minsk, MSU Publ., 1965, 248 p.
Kirdina S.G. [Methodological institutionalism and the importance of meso-level of social analysis]. Sotsiologicheskie issledovaniya = Sociological Studies, 2015, no. 12, pp. 51–59. URL: Link
Kosachev Yu.V. Ekonomiko-matematicheskie modeli effektivnosti finansovo-promyshlennykh struktur [Economic and mathematical models of the efficiency of financial and industrial structures]. Moscow, Logos Publ., 2004, 248 p.
Kleiner G.B., Tambovtsev V.L., Kachalov R.M. Predpriyatie v nestabil'noi ekonomicheskoi srede: rynki, strategii, bezopasnost' [An enterprise in an unstable economic environment: Markets, strategies, safety]. Moscow, Ekonomika Publ., 1997, 288 p.
Marn M.V. et al. Tsenovoe preimushchestvo [The Price Advantage]. Moscow, Al'pina Biznes Buks Publ., 2004, 317 p.
Gel'vanovskii M., Zhukovskaya V., Trofimova I. [Competitiveness in micro-, meso- and macro-level measurements]. Rossiiskii ekonomicheskii zhurnal = Russian Economic Journal, 2008, no. 3, pp. 67–77. (In Russ.)
Bruskin S.N. [Methods and tools of advanced business analytics for corporate information analytical systems in the digital transformation era]. Sovremennye informatsionnye tekhnologii i IT-obrazovanie, 2016, vol. 12, no. 3-1, pp. 234–239. URL: Link (In Russ.)
