Keyword: «costs»

The article analyzes the pricing mechanism characteristic of most trading organizations, and also develops a short-term behavior strategy to increase sales. The study is based on materials from the Lenta LLC hypermarket.

This article discusses various methodological approaches to assessing the financial stability of enterprises and organizations of the agro-industrial complex. The types of financial stability are characterized, as well as methods for assessing the financial stability of agricultural organizations according to the "Methodology for calculating indicators of the financial condition of agricultural producers". The methodology for calculating the indica-tors of the financial condition of agricultural producers using a system of coefficients, an express method for assessing the financial condition, as well as a method for determining financial stability based on a study of the balance sheet is described in detail.

The volume-costs-profit method is of great practical importance in studying the risks of financial losses of manufacturing enterprises from irrational management of current assets. The method is based on dividing production costs into conditionally fixed and conditionally variable parts. It is assumed that fixed costs remain unchanged in the relevant volume of production. Variable costs grow proportionally to the increase in production volume. The wide practical use of the method in risk management is hampered by the lack of an information base on production costs with grouping into conditionally fixed and conditionally variable components. The absolute majority of manufacturing enterprises at the present stage use professional accounting programs in accounting. Such programs contain special means of organizing extended analytical accounting, based on the set goal of subsequent analysis of accounting data. The article proposes a methodology for organizing the accounting of production costs with grouping into fixed and variable components by types of activity using the example of the crop production industry of agricultural organizations. The proposed method allows solving the information problem of applied application of the "volume-costs-profit" method. The methodology can be used to develop a special built-in or external program for management accounting and analysis of management parameters in the crop production sector of agricultural enterprises.