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The Use of Econometric Tools for Cost Management Analysis

Журнал «Дайджест-Финансы»
т. 24, вып. 1, март 2019

Получена: 18.09.2018

Получена в доработанном виде: 02.10.2018

Одобрена: 16.10.2018

Доступна онлайн: 29.03.2019


Коды JEL: С10, C80, D20, L22, M40

Страницы: 21-33


Pakhomov A.V. AO Scientific and Production Complex Dedal (Rosatom State Atomic Energy Corporation), Dubna, Moscow Oblast, Russian Federation 

ORCID id: отсутствует
SPIN-код: отсутствует

Pakhomova E.A. Dubna State University, Dubna, Moscow Oblast, Russian Federation 

SPIN-код: отсутствует

Rozhkova O.V. Dubna State University, Dubna, Moscow Oblast, Russian Federation 

SPIN-код: отсутствует

Subject The article analyzes the cost management cycle, being a determinant of the economic result embodies in profit and better competitiveness.
Objectives Using econometric tools, we conduct an extended analysis of the cost management process by modifying and implementing components of the financial position specification technique and segregating conditionally fixed and conditionally variable costs from total costs of an entity as an element of its external environment.
Methods We relied upon financial documents of the entity producing consumer goods of limited diversity, framework of multiple regression and the financial position specification technique.
Results Having adjusted the initial technique for the specifics of the analyzable issue, we managed to expand the scope of the tools and proposed what aspects of the model should be developed so to streamline the departure from the traditional classification of economic processes into micro-, meso- and macrolevels. We analyzed the correlation of production output by brand, general fixed costs, variable costs per product unit and performance results through the break-even analysis so to make precise measurements of conditionally fixed and conditionally variable costs. The analysis revealed that the entity's operations will remain breakeven within five years to come. Making the substantive interpretation of causes and consequences of the proposed transformations and values, we take the specifics of each item into consideration, adjust tools and make assumptions for further specification in accordance with a life cycle stage, external environment, regional and macroeconomic trends, etc.
Conclusions and Relevance As the computations show, costs can be segregated, with modern information and computing tools being able to ensure not only an operational and practicable algorithm, but also the sufficient quality of analytical finding, which would allow to make and implement further managerial decisions.

Ключевые слова: performance management, conditional fixed costs, conditional variable costs, multiple regression, dynamic model, spiral model

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ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

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т. 24, вып. 1, март 2019

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