Economic Justification of Minimisation of Immobilisation Funds Invested Into Engineering Enterprise Materials
Journal Title: Бізнес Інформ - Year 2014, Vol 3, Issue 0
Abstract
The article improves the mechanism of minimisation of immobilisation funds invested into enterprise materials. Optimisation of this mechanism is achieved through reduction of the difference between fixed (or advanced) and actual funds, invested into materials, with consideration of their differentiation and integration in the course of the enterprise operation cycle. The article justifies the necessity of study of immobilisation funds, invested into materials, for their possible minimisation. It offers methods of calculation of ratios of influence of minimisation of funds, invested into materials, upon alteration of the level of their immobilisation and absolute disengagement. It assesses the possibility of use of the proposed ratios both in relative and absolute indicators of immobilisation funds, invested into materials. It shows calculation of the matrix of minimisation of immobilisation funds, invested into materials, and its practical application at engineering enterprises. It underlines that the proposed methodology of calculation of the above said ratios and matrix of minimisation of immobilisation funds, invested into materials, allows determination of possible disengagement of the engaged money funds by an engineering enterprise depending on specific technical and economic conditions.
Authors and Affiliations
Valentyna Boyko, Olha Budynska
Modelling Influence of Fiscal Policy upon Economic Development
The article characterises a macro-economic model, which describes dynamics of influence of fiscal load upon economic development of Ukraine. Parameters of the model are calculated on the basis of statistical data for 200...
Estimated Results of Aircrafts Operation by Armenian Airline Company
The year by year growth of the air freight activities can be evidenced all over the world. In the context of global increase in the air transportation, growing of the air transportation market in Armenia appears inevitab...
Resource Potential of Economic Growth as a Factor of Competitiveness for the National Economy
The article is aimed at both studying and evaluating the resource potential of the Ukrainian economy and its growth prospects. Problems of development of the national economy were considered in the context of ensuring it...
Specifics of Implementing Tax Policy in the Ukrainian Territories with Special Status
The article is aimed to determine the special features of tax policy in the regions of Ukraine, which received special status as result of the military and political events in 2014. The main trends in development of the...
Performance Improvement of Consumer Cooperatives in Ukraine as a Necessary Condition for Overcoming the Current Crisis and for Successful Development in the XXI Century
This article shows main features in dynamics of retail trade industries of consumer cooperatives in Ukraine over the last decade. A research of the general effectiveness in economic and financial activities of Ukoopspilk...