Procedural aspects of analysis of rent of entity
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2017, Vol 4, Issue 82
Abstract
Annotation. Indicators of financial results are characterizing the absolute efficiency of management of enterprise and are becoming the most important to the assessment its production and financial activities. The item of the methodology of rent analysis haven't been investigated till today. This is due to the absence of information sources for analysis, due to the fact that the rent was not allocated as a separate object of accounting. The purpose of the study is to develop a methodology and develop organizational and methodological provisions for the analysis of the entity's rent as the basis for managing its revenues. Methodology of research. In the course of the research, the following general scientific and special methods were used: analysis, synthesis, induction, deduction, abstraction, modeling, system approach, graphic. Findings. As a result of the study, methods of analyzing the influence of factors on the profitability of rent and the coefficient of rent efficiency of the enterprise were obtained. The sequence of influence of factors on the indicated indicators is established, and, consequently, the order of change in the calculations of the influence of factors on the resultative indicator by the chain method. From the application of acceptance of expansion of factor systems to the indicator of profitability of rent and the coefficient of rent efficiency, a list of factors influencing it and the order of their change in the factor model is established. The method of estimating the synergistic effect from the interaction of the factors of influence on the indicated parameters is offered. Proposals are aimed at creating the opportunity to manage the synergy effect from the interaction of factors in order to obtain the desired level of rent under the operational and strategic management of the enterprise. Practical value. The application of the proposed indicators and methods for determining the impact of factors on the efficiency of rent and profitability of the rent will affect the size and structure of rent during its formation. Detection of a possible synergistic effect from the interaction of factors is an important aspect in managing the efficiency of rent.
Authors and Affiliations
Irina Zamula, Tetiana Osadcha
Keywords
Related Articles
- EP ID EP324443
- DOI -
- Views 72
- Downloads 0
Social engagement of the trade enterprise: approaches to analysis in the network
Annotation. The purpose of the paper is to improve the methodical tools of social engagement of the retailer. Methodology of research. The research methodology was based on the use of methods of system analysis and synth...
The essence and content of information flows of tourism enterprises
The purpose of the article is a synthesis of theoretical approaches to the nature of information flows, as well as specify their consistency for tourism enterprises. This article summarizes the theoretical approaches to...
Current status and prospects of development of state regulation of the cooperative sector in Ukraine
We display specifics of state regulation of the cooperative sector in Ukraine. We estimate offers on improvement of state regulation of the named sector. We offer an implement of comprehensive approach to improving the...
Using the computer algebra system for providing quality of training specialists in the economic field
Purpose. The aim of article is researching the existing computer algebra systems, analysis of advantage and disadvantage; detecting disadvantages in the efficiency analysis of the selection existing special mathematical...
Tourism and sustainable development – an encouraging perspective for the republic of moldova
Purpose. The article is devoted to the research of the tourism and sustainable development in the contest of encouraging perspective for the repub lic of Moldova. Methodology of research. The objectives of the article i...