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The impact of the calculating depreciation methods on the value of free funds

Chachina E.G. Saint Petersburg State Polytechnic University, St. Petersburg, RussianFederation ( chachina@kafedrapik.ru )

Journal: Economic Analysis: Theory and Practice, #35, 2014

The article deals with the comparative analysis of the impact of depreciation methods on the value of free cash flow, including the use of leasing financing. Calculations showed that the increase in free cash flow is only possible in the case of investing significant funds in the main assets of the company. In other cases, the possibility to save on tax on profit and increase free cash flow does not exist, because its size is negligible, and the difference in the tax and accounting accounts greatly increases the complexity of the latter.


Creating an effective mechanism to manage intellectual property at the enterprise

Chachina E.B. Tula State University (TulSU), Tula, Russian Federation ( chachina-e-b@yandex.ru )

Korovkina N.I. Tula State University (TulSU), Tula, Russian Federation ( korovkina-n-i@yandex.ru )

Sergunova P.A. Tula State University (TulSU), Tula, Russian Federation ( pollallallala@gmail.com )

Journal: Economic Analysis: Theory and Practice, #6, 2019

Subject The article addresses a range of financial, economic, organizational, and managerial relationships in the process of development and effective functioning of the mechanism of intellectual property management of industrial enterprises.
Objectives The study aims to make practical recommendations for formation and implementation of the mechanism of intellectual property management at the enterprise.
Methods The study draws on hypotheses, concepts and developments that are confirmed and described in scientific works on current problems of economic theory, growth and development, and works addressing organizational and managerial issues.
Results We offer an effective mechanism of intellectual property management at the enterprise. On its basis, we developed a functional systems approach to creating and introducing a set of optimal managerial decisions to involve intellectual property in the economic turnover of the enterprise.
Conclusions The presented mechanism and tools for intellectual property management will help create a system of interaction between departments participating in the development, protection, accounting, commercialization, etc. of intellectual property assets and other subdivisions of the industrial enterprise.


Increasing the efficiency of production functions based on outsourcing arrangements between enterprises of the region

Samochkin V.N. Tulamashzavod Production Association, Tula, Russian Federation ( samochkin@tulamash.ru )

Chachina E.B. Tula State University (TulSU), Tula, Russian Federation ( chachina-e-b@yandex.ru )

Antsev V.Yu. Tula State University (TulSU), Tula, Russian Federation ( anzev@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2019

Subject We consider the management of organizations on the basis of outsourcing and making decisions on using thereof.
Objectives The study aims to make an analytical review of existing problems related to capacity utilization and outsourcing of machine-building enterprises of the region, to develop methods for increasing the utilization of capacities and efficiency of production through outsourcing arrangements between machine-building enterprises, and assess the developed methodology.
Methods The study employs the systems approach, elements of the theory of reliability, models for outsourcing and increasing the efficiency of production.
Results We offer an effective mechanism of rational organization of outsourcing to increase equipment utilization, solve the problem of import substitution without attracting financial resources for the purchase of additional equipment by using insufficiently utilized capacities.
Conclusions The presented approach will help increase the output without involving financial resources for modern equipment acquisition while increasing the utilization rate through outsourcing. This approach will enable to accumulate financial resources for the reconstruction of production.


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