| Autor: |
Orlov Oliver, Ryasnykh Yevheniya, Dumanska Kathrin, Savchenko Olena |
| Jazyk: |
English<br />French |
| Rok vydání: |
2021 |
| Předmět: |
|
| Zdroj: |
SHS Web of Conferences, Vol 107, p 06008 (2021) |
| Druh dokumentu: |
article |
| ISSN: |
2261-2424 |
| DOI: |
10.1051/shsconf/202110706008 |
| Popis: |
Theoretical and methodological studies of quantitative measurement problems of the outcome economic indicators in corporate management are examined in the article. The author’s vision of scientific exploration as one of the corporate management optimization directions is offered and the basis of such direction as profit margin calculation methodology is presented. It is also suggested to solve problems of quantitative measurement of basic economic processes by using allocation of fixed costs in proportion to profit margin. The methodological basis for evaluating cost-effectiveness with the help of profit margin ratio is developed by the authors. It was revealed that fixed costs are the conditions for doing business and the functional purpose of profit margin is the fixed costs coverage. It is proved that in case of multi-assortment production one of the most effective corporate management approaches to cost estimation and pricing is the profit margin concept provided in this article. One of the advantages of proposed profit margin concept is the availability of special tools revealing the resources that allow covering fixed costs and generating profit with a given level of cost-effectiveness. The obtained results of further adoption can be applied as element of corporate management of manufacturing companies and enterprises in conditions of multi-assortment production and changeable economic environment |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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