|Title of the article
ECONOMETRIC ANALYSIS OF A MODEL OF VARIOUS FACTORS’ INFLUENCE ON OVERHEAD COSTS DYNAMICS BY THE EXAMPLE OF PENZA AND FOREIGN INDUSTRIAL ENTERPRISES
Kulikova Tat'yana Andreevna, Postgraduate student, Penza State University (40 Krasnaya street, Penza, Russia), firstname.lastname@example.org
Luzgina Ol'ga Anatol'evna, Doctor of economic sciences, professor, sub-department of economics, finance and management, Penza State University (40 Krasnaya street, Penza, Russia), email@example.com
Background. Intensification of production relations by means of innovative development in the terms of economic instability leads to higher costs of production and marketing. Multiplicity and ambiguity of the factors, which form the influencing environment on the dynamics of overhead costs, cause the need for researching and modeling of quantitative and qualittitative effects thereof.
Materials and methods. Implementation of the research tasks was achieved by research and comparison of overhead costs’ structure in Penza and foreign industrial enterprises. The authors developed and examined a nonlinear model of a multiple regression, which consists of many factors the influence the dynamics of overhead costs of small- and large-scale Penza and foreign industrial enterprises.
Results. The researchers suggested to introduce the overhead costs rate as a function from several variable factors and to develop on the basis thereof a formula of overhead costs calculation. The authors determined the most important parameters, varying at industrial organization of different sizes, inserted in the regression model.
Conclusions. The developed model may be used by Penza industrial enterprises in the course of strategic management in development of measures on efficiency provision.
factor, model, coefficient, overhead costs, industrial enterprises.
|| Download PDF
1. Caplan D. Management accounting: concepts and techniques. Available at: http://denniscaplan.fatcow.com/ TOC.htm
2. Martin J. R. Management Accounting: Concepts, Techniques & Controversial Issues. Available at: http://maaw. info/Chapter11.htm
3. Garrison R., Noreen E., Brewer P. Managerial Accounting. Availableat:http://novellaqalive2.mhhe.com/sites/dl/ free/007000000x/216179/chap11.pdf
4. Bedsworth W., A. Goggins Gregory, Howard D. Nonprofit Overhead Costs: Breaking the Vicious Cycle of Misleading Reporting, Unrealistic Expectations, and Pressure to Conform. Available at: http://www.bridgespan.org/Publications-and-Tools/Strategy Development/Nonprofit-Overhead-Costs-Break-the-Vicious-Cycle.aspx#.U6FJipR_tc0
5. Yong-Woo Kim, Glenn Ballard Case Study Overhead Costs Analysis. Available at: http://ru.scribd.com/doc/ 36146737/Case-Study-Overhead-Costs-Analysis
6. KulikovaT.A.,LuzginaO.A.Naukovedenie:internet-zhurnal[Sociology of science:internet-journal].2014,no.3(22).
7. Kuz'mina M. G., Budina V. I. Izvestiya vysshikh uchebnykh zavedeniy. Povolzhskiy region. Obshchestvennye nauki [University proceedings. Volga region. Social sciences]. 2013, no. 2, pp. 180–188.
8. Klimuk V. V. Effektivnost' ispol'zovaniya material'nykh resursov putem usovershenstvovaniya metodiki normirovaniya ikh raskhoda [Efficiency of material resources utilization through improvement of the method of their consumption rating]. Available at:http://novainfo.ru/archive/16/effektivnost-ispolzovaniya-materialnyh-resursov
Дата создания: 09.02.2015 14:02
Дата обновления: 10.02.2015 11:12