Article 23214

Title of the article



Kulikova Tat'yana Andreevna, Postgraduate student, Penza State University (40 Krasnaya street, Penza, Russia),
Luzgina Ol'ga Anatol'evna, Doctor of economic sciences, professor, sub-department of economy, finance and management, Penza State University (40 Krasnaya street, Penza, Russia),

Index UDK



Background. Intensification of production relations in conditions of economic instability leads to higher costs of production and marketing. Development of industrial enterprise management and costs optimization have strengthened the role of rationing, and that in turn caused the need to study the influence of the standard-factor in enterprise management.
Materials and methods. Implementation of the research tasks was achieved by examining of the importance of the standard-factor in management through conduction of the survey of managers from Penza industrial enterprises, as well as the study of the national and international experience in management of rationing application.
Results. The authors introduced the concept of the "standard-factor" and found its value in forecasting, planning, organization, standardization, regulation, coordination, monitoring, analysis and accounting. The researchers also proposed expenditure management procedures based on the standard-factor.
Conclusion. Influence of the factor on the control functions showed the possibility of its use for managerial decision making, in particular, management of all types of costs. The authors systematized the functions of industrial enterprises in the context of the standard-factor usage.

Key words

standard-factor, management functions, costs, factory. 

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Дата создания: 14.11.2014 09:47
Дата обновления: 14.11.2014 16:29