КФУ. Карточка публикации. Feasibility of CVP-Analysis at the River Transport Enterprises

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FEASIBILITY OF CVP-ANALYSIS AT THE RIVER TRANSPORT ENTERPRISES

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2017

Язык

английский

Авторы, сотрудники КФУ

Козлова Наталья Николаевна, автор

Библиографическое описание на языке оригинала

D.V. Neizvestnaya, N.N. Kozlova and N.A. Prodanova/ Feasibility of CVP-Analysis at the River Transport Enterprises// The Social Sciences, 12.,2017: 182-186.

Аннотация

The research discusses the possibility and field of application the marginal analysis at the water transport organizations as one of the most advanced management tools. The researchers present the currently existing methods of dividing the costs on fixed and variable parts. Considerable attention is paid to the correlation and regression cost analysis. On the basis of such analysis the water cargo transportation organization's costs division are carried out on to the variable and constant part. Also, the regression equations for the different types of costs are made. With such a division the river transport organizations can be more accurately rank the individual business segments in to profitability, identify priority activities that is relevant to the river companies in risky and volatile business conditions.

Ключевые слова

marginal analysis, marginal profit, variable costs, fixed costs, river transport

Название журнала

Social Sciences

URL

http://www.medwelljournals.com/abstract/?doi=sscience.2017.182.186

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https://repository.kpfu.ru/?p_id=161849

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Козлова Наталья Николаевна	ru_RU
dc.date.accessioned	2017-01-01T00:00:00Z	ru_RU
dc.date.available	2017-01-01T00:00:00Z	ru_RU
dc.date.issued	2017	ru_RU
dc.identifier.citation	D.V. Neizvestnaya, N.N. Kozlova and N.A. Prodanova/ Feasibility of CVP-Analysis at the River Transport Enterprises// The Social Sciences, 12.,2017: 182-186.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=161849	ru_RU
dc.description.abstract	Social Sciences	ru_RU
dc.description.abstract	The research discusses the possibility and field of application the marginal analysis at the water transport organizations as one of the most advanced management tools. The researchers present the currently existing methods of dividing the costs on fixed and variable parts. Considerable attention is paid to the correlation and regression cost analysis. On the basis of such analysis the water cargo transportation organization's costs division are carried out on to the variable and constant part. Also, the regression equations for the different types of costs are made. With such a division the river transport organizations can be more accurately rank the individual business segments in to profitability, identify priority activities that is relevant to the river companies in risky and volatile business conditions.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	marginal analysis	ru_RU
dc.subject	marginal profit	ru_RU
dc.subject	variable costs	ru_RU
dc.subject	fixed costs	ru_RU
dc.subject	river transport	ru_RU
dc.title	Feasibility of CVP-Analysis at the River Transport Enterprises	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU