Isavnin A.G.Naberezhnye Chelny Branch of Kazan (Volga Region) Federal University, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation isavnin@mail.ru
Farkhutdinov I.I.Naberezhnye Chelny Branch of Kazan (Volga Region) Federal University, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ilnour1986@inbox.ru
Importance Nowadays one of the main problems of Russian industrial enterprises is huge production areas generating high overhead costs which determine high level of break-even operation. One of effective tools that increase competitiveness of an enterprise is the sourcing maneuver model. However, as any other business tool, a sourcing maneuver may diminish competitive advantages of a company in the event of misapplication. Therefore, the major factor in making decisions on applying the sourcing maneuver model is an adequately made economic evaluation. Objectives The objectives of the study is to consider the sourcing maneuver model application at industrial enterprises for effective restructuring of production areas and to present some methods of assessing the economic effect of the model application. Methods Based on the "direct-costing" system and the analysis of change in the marginal profit of production, we have presented two methods of assessing the economic effect of the sourcing maneuver model application. Results We have developed two methods of assessing the economic effect of the sourcing maneuver model application. Conclusions The presented methods are not the only possible ones, and they are not universal for assessing all existing sourcing maneuver models.
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