ECONOMIC TOOLS DEVELOPMENT OF COMPETITEVENESS THE BUSINESS
Dear colleagues!
A collection of research papers include articles of professors and researchers of Russian and Italian scientists, devoted to problems of development tools business competitiveness.
The work of scientists of the Scientific School of the University of Perugia (Italy) dedicated to harmonize relations and theory of constraints model of functional-cost analysis when creating the product matrix, as well as the use of cost methodology in the decision-making process in the field of pricing in competitive markets.
Scientific articles research school financial University (Russia) are devoted to the development of the analytical control of enterprises of the real sector of the economy, the financial analysis methodology development and monitoring of business structures.
Not ignored issues related to improving customer relationships with commercial entities of financial and non-financial sectors of the economy, as well as the new stage in the development of the knowledge economy in terms of innovative development of the economy of the advanced countries and society as a whole.
The proposed articles reflect the different interests of the journal Economics. Business. Banks “and may be of interest to readers.
Deputy Editor International scientific journal
ECONOMY BUSINESS BANKS Victor V. Berdnikov
CONTENTS
Fabio SantiniPhD, Professor of the University Perugia, Italy
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Considerations regarding the relationship between the Theory of Constraints (TOC) And Activity Based Costing (ABC) in product mix decisionsA section of accounting literature tends to consider the Theory of Constraints (TOC) and Activity–Based Costing (ABC) as alternative means of analysis in support of decision making processes (Goldratt, 1992; Corbett, 2000). In particular, TOC is considered to be better suited for short–term decisions, given the prevalence of fixed costs, while ABC is seen to be more appropriate when the effects of the decisions taken can be extended to the medium–long term (Bakke and Hellberg, 1991; Campbell, 1992; Cooper and Slagmulder, 1999; Holmen, 1995; MacArthur, 1993). This paper was made, analyzing the case study based on the procedures outlined by Fox (1987). It aims to provide a critical analysis of these positions, in order to highlight the specific features and benefits of both instruments.
Keywords: Theory of constraints; activity–based costing; management accounting; production mix |
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Christian CavazzoniPhD, Professor of the University Perugia, Italy |
The application of differential cost technique for pricing decisionsThis study was conducted to investigate whether the use of differential cost technique can positively contribute to improved decision making concerning different processing methods, to take additional orders, to determine the degree of efficiency of an organization, but also to orient the corporate governance in solving management problems related to the production and distribution of goods (Arcangioli, 1964; Salzano, 1970). This study focuses on main considerations of recent circumstance, since in the current economic situation coupled with the productive potential of a business definitely require that the dynamics of an inelastic demand have to be taken into account.
Keywords: differential cost; management accounting; cost-volume-profit graph; cost accounting. |
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Vladimir V. BarilenkoDoctor of Economics, Professor, Head of Economic Analysis Department of the Finance University under the Government of the Russian Federation Victor V. BerdnikovPhD, Associate Professor of Economic Analysis Department’ of the Fina nce University under the Government of the Russian Federation Chinara V. KerimovPhD, Assistant of the Economic Analysis Department of the Finance University under the Government of the Russian Federation
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The analytical support of innovation development programs for companies in the real sector of economyThe article considers the mechanisms of intensification of innovation development in the real sector of the economy. The article formulates and defines the areas of business analysis tools for the creation of information and analytical basis of effective innovation process in private business. Authors determines the forms of budget support for innovative activity of economic entities.
Keywords: real economy; forms of budget support for agricultural sector; efficiency; business ideas; diffusion of innovations; investment projects; business analysis; reflexive monitoring; corporate research and development centers. |
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Galina V. GrigorievaPhD, Associate Professor of Economic Analysis Department of the Finance University under the Government of the Russian Federation
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The problems of a company financial analysis on new forms of accounting reportingThe present article raises issues that arise in the analysis of the financial condition of the company on new forms of accounting (financial) statements, approved by the Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 #66н “On the Forms of the Accounting reporting of Organizations”. To detect the above problems, the article explores the analytical quality of new forms of financial reporting, in particular, the balance sheet and the profit and loss account; critically assesses the degree of fullness of the new information reporting forms of the purposes of the property status of the company analyzing and of the business efficiency.
Keywords: economic analysis, financial sustainability, solvency, accounting, economic activity |
57 |
Lyudmila M. KupriyanovaPhD, Associate Professor of Economic Analysis Department of the Finance University under the Government of the Russian Federation |
Analytical support of integrated approach to performance evaluation of small business enterprisesArticle discusses various methods of approaches to formation of complex information on the effective performance of small enterprises. Focuses on accounting information and financial flows, factors shaping the balanced scorecard financial sustainability of small business. |
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Tatyana V.PetrusevichLecturer of Economic Analysis Department’ of the Finance University under the Government of the Russian Federation |
Features of the analysis of quality of functioning of non-profit organizationsArticle covers problems of quality of management and functioning of the organizations. The author investigates methods of the analysis of quality in noncommercial sector of economy. They reveal certain features of an assessment of productivity and efficiency of processes of non–profit organization.
Keywords: quality, quality management, non–profit organizations, noncommercial organizations, assessment of quality of activity, productivity, result, quality analysis, efficiency |
82 |
Natalia N. DumnayaDoctor of Economics, Professor, Head of the Department of Microeconomics of the Finance University under the Government of the Russian Federation, Honorary Figure of Russian Higher Education, The RF Government Award winner |
Trends in the global system: noonday or sunset?The article deals with the characteristics of the globalization process in the modern economy. Special attention is paid to the role of the present–day financial and economic crisis in globalization. Keywords: globalization, de– globalization, internalization, transnationalization. |
91 |
Lidiya V. VolkovaDeputy Director of secondary education of the St–Petersburg branch of the Finance University under the Government of the Russian Federation
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Operational management system of the university educational space-based simulationThe article is devoted to the complex solutions of pedagogical, organizational and technological sums in the operational management of the university which in the opinion of the author involves the formation of a control system that accounts the peculiarities of the university and provides adequate description of the process by means of simulation models that take into account the complex effects on structural and parametric components the educational system.
Keywords: educational process, control system of the university, planning in the management |
110 |
Natalija Je. SokolinskajaPhD, Associate Professor of Economic Analysis Department of the Finance University under the Government of the Russian Federation |
The participation of the Russian banking sector in the implementation of programs socio-economic development of regionsThe article is sanctified to the role of banks in the construction of the protracted development of strategy of regions. The article shows the model of economic agents of collaboration in regions. A model must include: the stages of economic development of regions, requirement and duty of participants in the process of the project financing, development of principles of collaboration and new methods of financing.
Keywords: economic development of regions, model of collaboration of participants of process of the project financing, development of principles of collaboration and new methods of financing, social economic development of regions. |
118 |
Marina KalininaPhD, Associate Professor, Department of Marketing&Logistics, of the Finance University under the Government of the Russian Federation |
Capturing customer’s valueCapturing and sustain value for the customers is a very important and crucial topic nowadays for a lot of companies all over the world to survive. The times passed by when companies could compete on product quality, price, distribution channels excellence or super advertisement. The key issue now is to manage customer’s minds, create barriers for switching to competitor and stay loyal to the Company. This article represents new strategy for the Company how to compete and get triple success – for your customers, the Company and its partners, how to capture customer’s minds, manage customer’s resources.
Keywords: customer’s value, customer’s resources, cost leadership, cost of switching, cost of thinking. |
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| Abstracts |
138 |
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| Authors |
147 |
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