costs

Integration of the cost-risk phase trajectories method and the method of finding the optimal value of profitability in the system for diagnosing the financial results of an enterprise

The article presents theoretical and applied approaches to the integration of economic and mathematical methods of cost-risk phase trajectories and finding the optimal profitability of an enterprise.  The initial information of the study is that risk can be one of the main identifiers of the state of fluctuations in the financial results of an enterprise, constantly changing in conditions of uncertainty in doing business, and therefore its value can be determined by various signs of inconsistency, which affects the graphical representation of phase trajectories -- isocl

MANAGEMENT REPORTING IN THE COST MANAGEMENT SYSTEM OF LOGISTICS ENTERPRISES

Purpose. Management of logistics costs includes making optimal decisions based on internal and external information, which is used to analyze and calculate a large number of indicators characterizing the logistics system from the point of view of costs. The existing problems and debatable issues regarding the relevance of the information of the accounting system on the reflection of costs related to the logistics activity at the enterprise are given.

Method of evaluating and diagnosing costs for event management

The article develops a method of evaluating and diagnosing costs for event management in the form of a matrix that takes into account the directions of managing event processes of business entities (strategic management of event processes; event management of integration, transformation, and change; management of team building processes; management of business activities ) taking into account the phases of its formation and development (emergence phase, growth phase or “accelerated growth”, stabilization and maturity phase, activity reduction phase or “restructuring”) and provides for econo

Theoretical and applied principles of the efficiency of aviation equipment restoration

The results of the enterprise's economic activity are multifaceted and depend on many factors. Under such conditions, it becomes more and more difficult to evaluate the obtained results of the enterprise activity. This is especially difficult to do in the aviation industry, since the complexity of aviation equipment and the tragic consequences of its malfunction significantly complicate the calculation of the economic efficiency of the aviation equipment restoration.

Planning the costs of ensuring the quality parameters of the enterprise’s products in the conditions of foreign economic activit

The problems of cost planning for ensuring the quality parameters of the enterprise's products in the conditions of foreign economic activity are investigated. The reasons for the introduction of key principles of quality management in the technology of planning costs to ensure the quality parameters of products are identified. Recommendations for the introduction of assortment policy planning based on the gradation of costs and quality parameters of products at the enterprise in the conditions of foreign economic activity are formed.

Management of transaction costs of enterprises

The essence and role of transaction costs are analyzed; it is shown that their share in enterprises is significant. Transaction costs, in particular, are defined as costs in the field of exchange related to acts of sale, transfer of property rights, emphasizing that they are not directly related to the production process of enterprises, but to organizational issues of their activities.

Theoretical and applied aspects of budgeting of foreign economic activity of enterprises in conditions of Ukraine’s European Integration

The actuality of research is caused by the necessity of implementation and realization of budgeting of foreign economic activity at the domestic enterprises in conditions of Ukraine’s European integration.

Estimating the value of real estate logistics objects

In order to evaluate strategic business units there were identified the main types of its value: the current value, market value, liquidation value, replacement cost, cost of reproduction, the investment cost, which allowed to determine the level of its usefulness to businesses, particularly, also the supply chain for which priority is adding value to the client by each element.

Internal audit in the cost managing of restaurant business enterprises

In the article the theoretical aspects of internal audit and the problems of
its practical application at the restaurant business enterprises have been considered.
The basic approaches to defining the essence and purpose of internal audit have been
determined. The expedience of the internal audit application as opposed to other form
of financial control has been substantiated.The comparative analysis of the benefits
and disadvantages of the internal audit implementation at restaurant business