The relevance of the study topic is determined by the high importance of rational cost management for the successful functioning of airlines in the event of a crisis and uncertainty of financial results. Today, one of the important factors, that determine the ability of firms, their seeking to supply products to the market, and provide services, are the costs (expenses) of production and sales. In the conditions of the transition of the Russian Federation to a model of a market economy, the issue of minimizing the expenses of an enterprise is becoming more and more relevant, since, in a market economy, each enterprise tries to use its finances as efficiently as possible to make a profit. In the past few years, there has been a tendency of growth in the costs of enterprises, associated with an increase in the cost of materials, raw materials, an increase in the cost of energy sources, etc. For this reason, market relations require the improvement of the cost management complex at enterprises, taking into account their industry characteristics and existing international and Russian experience, which, in turn, will help companies to increase the efficiency of their work in a competitive environment, i.e. maximize profits and minimize costs to ensure high profitability of their business. For this, enterprises need to conduct a competent analysis of their expenses, charges, analyze various types of costs, and take measures to minimize and optimize them. The relevance of the topic lies in the fact, that in modern conditions of economic development, it is necessary to pay special attention to reducing and optimizing the costs of an enterprise. The subject of this study is the economic relations, arising in the process of cost management at "Ural Airlines" and their influence on financial results in the event of a crisis and uncertainty.
Аннотация. В статье рассмотрены базовые подходы к управлению основными средствами сферы услуг за счет качественной и обоснованной информации. Проведен анализ сложившейся практики использования основных производственных фондов. Отмечено, что доля основных производственных фондов различается по отраслям и зависит от специфики каждой отдельно взятой отрасли. В общем объеме имущества в таких сферах как транспортные, строительные доля основных производственных фондов составляет соответственно 97 % и 90 %, что вызывает необходимость уточнения информации о них. Именно поэтому в управленческой информации важную роль играет формирование системы учетно-аналитического обеспечения управления процессом эксплуатации основных средств. Ключевые слова: управление основными средствами, сфера услуг, учетно-аналитическая информация, анализ, процесс эксплуатации основных средств.
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