«Дайджест-Финансы»
 

Реферирование и индексирование

РИНЦ
Referativny Zhurnal VINITI RAS
Google Scholar

Электронные версии в PDF

Elibrary.ru
East View Information Services
University Library Online
Rucont
Cyberleninka

Лицензия Creative Commons
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.

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

Рубрика: RISK, ANALYSIS AND EVALUATION

Коды JEL: С10, C80, D20, L22, M40

Страницы: 21-33

https://doi.org/10.24891/df.24.1.21

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

ORCID id: отсутствует
SPIN-код: отсутствует

Pakhomova E.A. Dubna State University, Dubna, Moscow Oblast, Russian Federation 
pakhomova.ea@phystech.edu

https://orcid.org/0000-0002-3572-9614
SPIN-код: отсутствует

Rozhkova O.V. Dubna State University, Dubna, Moscow Oblast, Russian Federation 
olga_r2006@mail.ru

https://orcid.org/0000-0001-8406-3057
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

Список литературы:

  1. Ponomarenko Yu. [Cost calculation in financial and tax accounting]. Nalogovyi vestnik, 2009, no. 2, pp. 34–36. (In Russ.)
  2. Glazov M.M., Chernikova S.Yu. Upravlenie zatratami: novye podkhody: monografiya [Cost management: New approaches: a monograph]. St. Petersburg, Russian State Hydrometeorological University Publ., 2009, 169 p.
  3. Pakhomov A.V. [Some methods of evaluating financial and economic state of an enterprise]. Ekonomika i matematicheskie metody = Economics and Mathematical Methods, 2002, vol. 38, no. 1, pp. 57–65. (In Russ.)
  4. Vilkas I.E., Maiminas E.Z. Resheniya: teoriya, informatsiya, modelirovanie [Solutions: Theory, information, modeling]. Moscow, Radio i svyaz' Publ., 1981, 328 p.
  5. Pakhomov A.V., Pakhomova E.A., Rozhkova O.V. [Differentiating the Russian regions through an econometric analysis by socio-economic indicators influencing the consumer demand]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2017, vol. 13, iss. 12, pp. 2200–2217. URL: Link (In Russ.)
  6. Astrakhantsev G.P. [Iterative correction of eigenvalues]. Vychislitel'naya matematika i matematicheskaya fizika = Computational Mathematics and Mathematical Physics, 1976, vol. 16, no. 1, pp. 131–139. URL: Link (In Russ.)
  7. Van Horne J., Wachowicz J. Osnovy finansovogo menedzhmenta [Fundamentals of Financial Management]. Moscow, Vil'yams Publ., 2008, 1232 p.
  8. Kleiner G.B. Razvitie teorii ekonomicheskikh sistem i ee primenenie v korporativnom i strategicheskom upravlenii [Development of the theory of economic systems and its application in corporate and strategic management]. Moscow, CEMI RAS Publ., 2010, 48 p.
  9. Manyika J., Chui M., Brown B. et al. Big Data: The Next Frontier for Innovation, Competition, and Productivity. McKinsey Global Institute, 2011.
  10. Glinskii B.A. et al. Modelirovanie kak metod nauchnogo issledovaniya (gnoseologicheskii analiz) [Modeling as a method of research (epistemological analysis)]. Minsk, MSU Publ., 1965, 248 p.
  11. Kirdina S.G. [Methodological institutionalism and the importance of meso-level of social analysis]. Sotsiologicheskie issledovaniya = Sociological Studies, 2015, no. 12, pp. 51–59. URL: Link
  12. Kosachev Yu.V. Ekonomiko-matematicheskie modeli effektivnosti finansovo-promyshlennykh struktur [Economic and mathematical models of the efficiency of financial and industrial structures]. Moscow, Logos Publ., 2004, 248 p.
  13. Kleiner G.B., Tambovtsev V.L., Kachalov R.M. Predpriyatie v nestabil'noi ekonomicheskoi srede: rynki, strategii, bezopasnost' [An enterprise in an unstable economic environment: Markets, strategies, safety]. Moscow, Ekonomika Publ., 1997, 288 p.
  14. Marn M.V. et al. Tsenovoe preimushchestvo [The Price Advantage]. Moscow, Al'pina Biznes Buks Publ., 2004, 317 p.
  15. Gel'vanovskii M., Zhukovskaya V., Trofimova I. [Competitiveness in micro-, meso- and macro-level measurements]. Rossiiskii ekonomicheskii zhurnal = Russian Economic Journal, 2008, no. 3, pp. 67–77. (In Russ.)
  16. Bruskin S.N. [Methods and tools of advanced business analytics for corporate information analytical systems in the digital transformation era]. Sovremennye informatsionnye tekhnologii i IT-obrazovanie, 2016, vol. 12, no. 3-1, pp. 234–239. URL: Link (In Russ.)

Посмотреть другие статьи номера »

 

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

Свежий номер журнала

т. 24, вып. 2, июнь 2019

Другие номера журнала