List of publications on a keyword: «cost»

In this article the author analyzes the state and development of the main sectors of Russian science in the period preceding the beginning of the global reform in this area, in particular, reform of the RAS and its regional offices, and branch academies of sciences. Selection of academic science as an indicator of the state of scientific sphere Russia is not accidental, since the results of the companies is this sector is mainly formed and developed a system of fundamental knowledge, defining the conceptual directions of development of scientific thought and acting on applied science, development and innovation, the thus determining the development of the economy and social sphere. In this regard, the paper analyzes trends in the development of academic science in relation to the general trends of development of scientific activity in the country in order to justify the need for reform of the scientific sector. As the information base used the official statistics. According to the research the author defines the problem areas of domestic science, causing the feasibility of reforms for further sustainable development and improving efficiency

The article deals with the direction of development of the industry of agriculture in Orel Region, explored features of program-oriented approach to expenses-forming agribusiness management factors. The importance of creation a long-term program of developing agriculture is substantiated, the implementation of targeted regional agricultural programs is assessed, the dynamics of socio-economic development of agriculture in Oryol region for 2012-2020 is analyzed.

Published a new IFRS standard (IFRS) 9 has introduced number of changes regarding the accounting for financial assets and liabilities. These changes have significantly affected companies in all spheres of activity. This article discusses the changes in accounting for financial instruments in the international financial reporting standards.

This article focuses on the interrelationship of the target-costing method, budgeting and balanced scorecard(BSC). There are main problem of the each relationships and the use of the each management tool separately and together.

This paper describes the optimization of the system of procurement of the company in the face of fierce market competition and instability of the current economic situation, which requires from the enterprises of the real sector of the economy to offset the effects of excessive costs, and poor business processes.

The article is devoted to research of the market of transport and logistics service of the Primorsky Territory. The subject of this study is - methods and research tools market of transport and logistics service of the Primorsky Territory. The aim is to study the market of transport and logistics services Primorsky kraya.Proanalizirovany features of the development of logistics.

Consider the impact of workplace injuries on the activities of the enterprise. Identified the main causes of occupational injuries. The proposed formula for calculating the cumulative effect of the implementation of measures aimed at reducing workplace injuries.

By analyzing the economic indicators examined the trend of development of the enterprise.

Accounting and cost control repair farms acquires special importance in terms of resource: rationalization and cost optimization enables consistently to minimize all kinds of costs and, consequently, to obtain a competitive market advantage. IAS - integrated system that allows you to objectively and comprehensively implement the statistics and in the context of the financial statements. IFRS allows for a comprehensive preparation of the consolidated financial statements.

The authors proceeding from Marx's two product model of public reproduction consider: 1) necessary and additional labour and working hours; 2) necessary and a surplus value; 3) productive force and labour productivity; 4) division 1 (manufacture of the capital) and division 2 (manufacture of the income); 5) a fixed capital (public means of work), as productive force of a society and the income (consumer goods or vital means of a society), as a working capital of a society. The researches also show the structural formula of the end-product of society.

The article deals with the current issues of budgeting state (municipal) social institutions as innova-tions in this sphere affect the interests of major part of population of Russia. The implementation of provisions of the Federal law of 08.05.2010 N 83-FL “On the amendments for certain legal acts of the Russian Federation caused by the development of legal position of state (municipal) institutions” has led to the significant changes of the ways and forms of budgeting of these institutions.

Profits main indicator of selection of investment projects and programs to optimize current expenses, expenditures, financial investments.

В данной статье авторами рассмотрены вопросы сегментирования затрат по категориям. В работе также рассмотрен относительно новый подход к управлению затратами Target costing и возможности стоимостного анализа. В статье представлена модель диаграммы целевых затрат.

The article discusses some of the theoretical aspects of business valuation. Valuation of the company is an ordered, purposeful process of determining the monetary terms of enterprise value, taking into account the potential and the real income generated by them at a particular time in a particular market

Авторы статьи задаются вопросами: как компании-производителю сформировать себестоимость автомобильной продукции? Что такое отчет о стоимости производства? Какие возможности открывает для себя производитель, используя Cost Report? Исследователи данного вопроса приходят к выводу, что в современных условиях Cost Report должен выступать в качестве обязательного инструмента при производстве не только автомобильной техники, но и в тех отраслях, где требуется детализация процесса выпуска продукции

The correctness of the statement of financial performance is certainly important for any company.

This article touches on one of the most important problems of modern society-poverty. Analyzing the works of public and political figures, this text reveals a formula that eventually leads to the very problem globally, a solution of which has not yet been found.

In an age when all companies are seeking frenzied profits, no one can afford to lose money, taking into account the fact that huge sums have already been invested in various industrial projects and enterprises. Also in order to avoid problems at the stage of manufacture or operation, it was necessary to come up with some «phantom» enterprise, which would show all possible consequences and unexpected risks. This very «phantom», which helps to preserve the profits of leading companies, is the digital twin.