Logo PROBLEMS
OF MODERN
ECONOMICS
Start Page
News
Information About the Journal
Magazine Subscription
Advertising
Contacts
EURASIAN INTERNATIONAL SCIENTIFIC-ANALYTICAL EDITION Russian
Thematic profile of the Journal
The latest
Issue
Announcement
Issues List
Find
Editorial Council
Editorial Board
Magazine Representatives
Article Submission Guidelines
PROBLEMS OF MODERN ECONOMICS, N 3 (39), 2011
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Ivanova Zh. A.
Assistant Professor, Chair of Accounting, Analysis and Audit,
East-Siberian State Technological University (Ulan-Ude),
PhD (Economics)


Evaluation of the mutual connection between the costs of volume and profit as the basis for managerial decisions of an enterprise (Russia, Ulan-Ude)
Justification of managerial decision requires investigation of mutual relations among the major indices related to the enterprise’s activity through the study of the production volume, production costs, and profit. The author stresses that the mutual relations of these indices allows creating a basic model of financial activity that enables operational analysis
Key words: effectiveness of an enterprise's activity, analytical procedure, management, costs, marginal profit, structure of costs



Литература
1. Сатубалдин С.С. Учет затрат на производство в промышленности США. — М.: Финансы, 1980.
2. Соколов Я.В. История развития бухгалтерского учета. — М.: Финансы и статистика, 1985.
3. Кондратова И.Г. Основы управленческого учета. — М.: Финансы и статистика, 1998.
4. Управленческий учет Под ред.А.Д. Шеремета. — М.: ФБК-Пресс, 2000.
5. Стоянова Е.С. Финансовый менеджмент. — М.: Перспектива, 1997.
6. Хорнгрен Ч.Т., Фостер Дж. Бухгалтерский учет: управленческий аспект. — М.: Финансы и статистика, 1995.
7. Палий В.Ф., Рэй В.В. Управленческий учет. — М.: Инфра-М, 1997.

Article in russian

Back to the issue content

Copyright © Problems of Modern Economics 2002 - 2020