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Industrial enterprise cost management based on financial performance target

Gryazev M.V. Tula State University (TulSU), Tula, Russian Federation ( mpf-tula@rambler.ru )

Sorvina O.V. Tula State University (TulSU), Tula, Russian Federation ( sorvina.olga@yandex.ru )

Petrovicheva S.E. Tula State University (TulSU), Tula, Russian Federation ( spetrovicheva@gmail.com )

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

Subject The article addresses the methodology for using the financial performance target to control the development of target costs of the main business processes of industrial enterprises.
Objectives The aim of the study is to disclose the financial efficiency indicator as a new tool for strategic cost management of industrial enterprise focused on controlling the development of target cost groups and evaluating the performance enhancement.
Methods We reveal the main elements of cost management system, analyze the existing methods of cost management, systematize focus areas of control over costs by core business process.
Results We present a methodology for the calculation of financial efficiency indicator to control target costs inherent in major business processes.
Conclusions The application of financial performance target enables a comprehensive approach to the assessment of the impact of various business processes on the performance of industrial enterprises in real time. Regular control over financial performance target helps utilize it in the cost management process.


Revealing of reserves of reduction in productions costs as the major condition of increase of competitiveness

Sorvina O.V. PhD of Technical sciences, associate professor of department “Finance and Management”, Tula State University ( hklynin@yandex.ru )

Journal: Finance and Credit, #11, 2012

Dynamics and structure of productions costs and their influence on competitiveness of the managing subject and national economy is analyzed. Reserves of reduction in productions costs revealed and ways of their estimation are offered.


Increase of efficiency of functioning of the enterprise on the basis of the complex approach to formation of the mechanism of acceptance of the management decisions

Sorvina O.V. PhD in Economics, associate professor of department "Finance and Management", Tula State University ( hklynin@yandex.ru )

Journal: Financial Analytics: Science and Experience, #19, 2012

The modern approach to formation of the basic results of economic activities of the enterprise, based on the account of developed conditions of market conditions and production capacity level is offered.


Definition of main factors of management of productions costs of the enterprise

Sorvina O.V. PhD in Technical sciences, Associate Professor of department "Finance and Management", the Tula State University ( hklynin@yandex.ru )

Journal: Finance and Credit, #34, 2012

Classification is offered and the structure of major factors of decrease in industrial expenses of the enterprise is revealed. The opportunity of definition of elasticity of a total sum of expenses for production is considered depending on the charge of economic resources for management of industrial expenses of the enterprise.


Strategy and tactics of management by production expenses of enterprise

Sorvina O.V. PhD in Economics, Associate Professor of department "Finance and Management", the Tula State University ( hklynin@yandex.ru )

Journal: Finance and Credit, #24, 2012

In the article the possibility of implementation of tactical and strategic management by production expenses of the enterprise is considered. For reasonable adoption of administrative decisions the economic-mathematical model of strategic and tactical management by these expenses is constructed. On the basis of economic-mathematical model, economic targets and conditions of adoption of administrative decisions the concept of management is created by production expenses of the enterprise.


Improved management of production costs on basis of improving the provision of enterprise by material resources

Sorvina O.V. PhD of Technical Sciences, Associate Professor, the Department of Finance and Management, the Tula State University ( hklynin@yandex.ru )

Journal: Finance and Credit, #32, 2013

In the article the need of increase of management efficiency by production expenses on the basis of improvement of process of providing the enterprise by material resources is proved. According to the specified criterion of efficiency of production costs is a choice of one of three developed approaches to logistics enterprise inventory values.


Management of production costs on basis of achieving balance of economic resources

Sorvina O.V. PhD in Technical Sciences, Associate Professor, Department "Finance and Management", the Tula State University ( hklynin@yandex.ru )

Journal: Financial Analytics: Science and Experience, #18, 2013

The need of achievement of balance of economic resources for effective management of production expenses of the enterprise and increase of productivity of its financial and economic activity is proved. On the basis of the created economic-mathematical model trajectories of change of level of production expenses of the enterprise are established and quantitative characteristics of key parameters of the balanced production system are defined.


Management of production costs on basis of achieving balance of economic resources

Sorvina O.V. PhD in Technical Sciences, Associate Professor, the Department of Finance and Management, the Tula State University ( hklynin@yandex.ru )

Journal: International Accounting, #23, 2013

The need of achievement of balance of economic resources for effective management of production expenses of the enterprise and increase of productivity of its financial and economic activity is proved. On the basis of the created economic-mathematical model trajectories of change of level of production expenses of the enterprise are established and quantitative characteristics of key parameters of the balanced production system are defined.


Management of production costs on basis of achieving balance of economic resources

Sorvina O.V. PhD in Technical Sciences, Associate Professor, the Department of Finance and Management, the Tula State University ( hklynin@yandex.ru )

Journal: International Accounting, #22, 2013

The need of achievement of balance of economic resources for effective management of production expenses of the enterprise and increase of productivity of its financial and economic activity is proved. On the basis of the created economic-mathematical model trajectories of change of level of production expenses of the enterprise are established and quantitative characteristics of key parameters of the balanced production system are defined.


Increase of management efficiency by production expenses on basis of improvement of process of providing the enterprise by material resources

Sorvina O.V. PhD of Technical Sciences, Associate Professor, the Department of Finance and Management, the Tula State University ( hklynin@yandex.ru )

Journal: International Accounting, #35, 2013

In the article the need of increase of management efficiency by production expenses on the basis of improvement of process of providing the enterprise by material resources is proved. According to the specified criterion of efficiency of production costs is a choice of one of three developed approaches to logistics enterprise inventory values.


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