List of publications on a keyword: «cost approach»

According to the author, the corporate structure of economic entities is objective need today owing to the fact that the created conditions of acceleration of economic development of the country often demand association of several legal entities and individuals conducting an entrepreneurial activity to achieve the required result. At the same time, the corporation is not independent legal form and its activity is not regulated by the Civil Code of the Russian Federation. In this regard, there is a set of various interrelations and the relations of economic entities which are based on a basis of self-government and membership of participants of corporation on long-term contractual and contract conditions. This, in turn, predetermines the search of new, most effective forms and methods of formation and development of control systems of corporations including increases in level of their personnel potential.

The author considers functional-value analysis as a subsystem of complex economic analysis of material costs effectiveness. Definitely through activity-based analysis it becomes possible to achieve the optimal balance between utility (consumer properties) of products and material costs for them.