Effective development of the entities on the basis of forecasting of financial and economic activities
https://doi.org/10.20914/2310-1202-2017-1-374-380
Abstract
In article, the questions connected with approach on effective development of industrial enterprises on the example of the furniture entities are considered. Effective development of the entities is directed to cost reduction in case of production and implementation of products, for improvement of indicators of financial and economic activities. The research is conducted on the example of the furniture entities of the Voronezh region and Krasnodar Krai. Any entity constantly uses these or those resources connected with material, labor and finance costs. All resources, which are consumed during a certain production cycle, create a cost budget or the expense plan of the entity, which are the most important economic indicators of activities of any entity. Not always at the entities the attention is properly paid to forecasting of production expenses for a further stage of functioning. Most the entities will organize the activities in such a way that current plans pass from year to year, and at the same time the alternative ways directed to cost reduction in case of production and further sales of products aren't considered. Any entity needs forecasting and planning of costs for the following production stages, for the purposes of innovative development and effective functioning of productive activity of the entity. First, it is necessary for assessment of opportunities when financing productive activity and for further scheduling of expenses, directed to cost reduction and cost reallocation. Having analysed activities of the entities and having studied accounting (financial) records, it is revealed that at the entities in 2015 in comparison with 2014, there was a decrease in outputs, but at the same time, the loss is observed. Based on the carried-out analysis, on the example of financial and economic activities of JSC GRAFSKOYE and JSC GKMF, conclusions are drawn, cost reduction allowances in case of production are revealed, and recommendations in case of cost forecasting are selected for production.
About the Authors
I. I. Shanin
Voronezh State University of Forestry and Technologies named after G.F. Morozov
Russian Federation
Candidate of Economic Sciences, associate professor, economy and finance department, Timiryazeva, 8 Voronezh, 394087, Russia
Russian Federation
Candidate of Economic Sciences, associate professor, economy and finance department, Timiryazeva, 8 Voronezh, 394087, Russia
A. Sh. Subhonberdiev
Voronezh State University of Forestry and Technologies named after G.F. Morozov
Candidate of Economic Sciences, associate professor, world and national economy department, Timiryazeva, 8 Voronezh, 394087, Russia
Candidate of Economic Sciences, associate professor, world and national economy department, Timiryazeva, 8 Voronezh, 394087, Russia
M. V. Parfenova
Volzhsky Humanitarian Institute (branch) of Volgograd State University
должность, место работы (кафедра / отдел / лаборатория), 40 years of Victory, 11, Volzhsky, 404133, Russia
должность, место работы (кафедра / отдел / лаборатория), 40 years of Victory, 11, Volzhsky, 404133, Russia
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For citations:
Shanin I.I., Subhonberdiev A.Sh., Parfenova M.V. Effective development of the entities on the basis of forecasting of financial and economic activities. Proceedings of the Voronezh State University of Engineering Technologies. 2017;79(1):374-380. (In Russ.) https://doi.org/10.20914/2310-1202-2017-1-374-380
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