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The analysis of compliance of the cost-management methods to the actual problems of industrial management

Kuvshinov M.S. South Ural State University (National Research University), Chelyabinsk, Russian Federation ( msk1954@mail.ru )

Kireeva N.V. Ural Social and Economic Institute (Branch) Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( nvk0512@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #17, 2014

The article considers the merits and demerits of cost-management methods. The authors submit a quantitative assessment of compliance of management methods and problems. The authors offer a concept of improvement of cost-management methods on the basis of the ABC and Direct Cost methods synthesis.


An analysis of the cost-management method compliance to the relevant objectives of industrial management

Kuvshinov M.S. South Ural State University (National Research University), Chelyabinsk, Russian Federation ( msk1954@mail.ru )

Kireeva N.V. Ural Social and Economic Institute (Branch) of Academy of Labor and Social Relations, Chelyabinsk, Russian Federation ( nvk0512@rambler.ru )

Journal: International Accounting, #22, 2014

The article considers the merits and demerits of cost-management methods. The authors submit a quantitative assessment of compliance of management methods and problems. The authors offer a concept of improvement of cost-management methods on the basis of the ABC and Direct Cost methods synthesis.


Systems approach to the estimation of economic state and investment attractiveness of the enterprises of the innovation sphere

Kuvshinov M.S. Doctor of Economic Sciences, Professor of the Department of Economy and Finances, South Ural State University (national research university) ( msk1954@mail.ru )

Journal: Economic Analysis: Theory and Practice, #7, 2014

In the article are shown methodological approach to the estimation of economic state and investment attractiveness of enterprises, considering complex of the indices of the external and internal medium of the activity of enterprise and indices of its economic state those, including having cost and cost of estimation. Dependence for calculating the quantitative rating estimation with the selection of enterprises is given and is made conclusion about merits and universality of the application methodological of the approach proposed.


Innovations Management in Crisis, Based on Programme Taget Planning

Reznik G.A. Doctor of Economics, Professor, Head of Department «Marketing and Theory of Economics»

Kuvshinov A.A. Senior Lecturer, Penza State University of Architecture and Cinstruction

Journal: Regional Economics: Theory and Practice, #16, 2009

The article describes different aspects of innovation management in crisis, based on target planning. It studies the influence of innovations on long-term consistent economical growth, the role of state during crisis periods, the target planning method in relation to innovative programmes. It analyses financial indicators of target programmes, and the dynamics of investments to basic capital in different districts of the Russian Federation. It depicts different stages of target planning method for consistent regional progress.


Managing the company value and performance based on the choice of expense recognition option

Kuvshinov M.S. South Ural State University, Chelyabinsk, Russian Federation ( msk1954@mail.ru )

Journal: Economic Analysis: Theory and Practice, #9, 2018

Importance The article considers information and analytical support to the system of assessment and management of company value and performance under various options of administrative expense recognition.
Objectives The aim is to identify and assess the influence of administrative expense recognition option on formation and presentation of reliable and relevant information on financial and economic position of the enterprise to manage its value and performance.
Methods The paper analyzes the impact of merits and demerits of major administrative expense distribution options on investment attractiveness of the enterprise.
Results I underpin the concept of expediency to identify administrative expenses. The economically viable portion of administrative expenses, which is proportional to the cost of goods sold, should be booked in the current period. As for the remaining portion, it is necessary to create provisions for reduced inventory value and for risk coverage of administrative expense reasonableness. The balances should be either written off in subsequent periods as sale of residue stock of manufactured goods or, if there are no chances to sell the residue stock, be written off against the earlier created provisions. In the event of successful sale of the residue stock in the next period, the identical portion of the remainder of administrative expenses should be expensed in the period, and related provisions be reversed in financial results.
Conclusions The developed concept enables to generate and present more reliable and relevant information about financial and economic condition of the enterprise.


Enhancing methodological tools for investment projects assessment

Kuvshinov M.S. South Ural State University (National Research University), Chelyabinsk, Russian Federation ( msk1954@mail.ru )

Komarova N.S. South Ural State University (National Research University), Chelyabinsk, Russian Federation ( natalya_komarova_1976@inbox.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2015

In the conditions of investment activity recession caused by the global financial crisis, investors are extremely careful in making their decisions. This fact essentially raises the urgency of validity of assessment of investment efficiency. In projects having high indicators of productivity of investments, the investor can be interested not only in profitability and return on investment, but also in other indicators reflecting strategic goals of enterprise development with regard to efficiency of production and economic activities, financial condition, social development, etc. which for each enterprise and investment project may have specific composition and acceptable values. Expanding the expertise reduces the risks of choice substantiation, and enhancing methodological tools in this sphere enables to avoid probable essential economic losses at the stage of investment project development and implementation. The purpose of the study is to enhance methodological tools for complex assessment of investment projects at industrial enterprises. On the basis of the hierarchy's analysis method, we selected the areas and indicators, which are the most significant for investors, and the indicators that are essential for determining the efficiency of investment project implementation. By means of the offered method of a multi-level integrated assessment, we analyzed various aspects of investment projects' expertise, including their significance at the current stage of calculation and their influence in ensuring decreased risk of assessments. We developed a set of requirements to structure, communications and functions of the mechanism of complex assessment of investment projects, a method of multi-level integrated assessment of investment projects by the integrated indicator of efficiency and the mechanism and the software, which implement them. We conclude that in conditions of the Russian economy, consideration of all interests of investors would provide for development and realization of reasonable investment strategies.


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