Trading Enterprise Cost Planning in the Light of Regional Market Features

DOI

10.2991/icoeme-19.2019.142How to use a DOI?

Keywords

costs of a commercial/ trading enterprise; regional market; regional market conjuncture; types of costs

Abstract

The article presents the theoretical positions and the methodological approach for planning the costs of a trading enterprise, taking into account changes in the objective parameters of the external environment and the ambiguity of the reaction of the regional and local authorities. It is proposed to carry out variation calculations based on performance indicators of the enterprise in accordance with its internal documents and the forecast of the economic conjecture in the region and / or municipality in accordance with the documents of the strategic planning of the administrative-territorial unit. For forecasting purposes it is needed to perform variation calculations of sales revenue and the volume of investments in fixed assets. It is recommended to include elements of fixed costs without capital investments, with a possibility to change in the utilization rate of production capacity, in the costs of the current period that are not dependent on the changes of the production volume. In the structure of costs, which are associated with changes in demand, and mixed costs of the enterprise, the rate of changes of which is lower than the rate of changes in the volume of production (sales) of goods, capital investments should be taken into account separately. This makes calculations more complicated, but will allow more accurate forecast and cost planning.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Olga Vyacheslavovna Koroleva
PY  - 2019/06
DA  - 2019/06
TI  - Trading Enterprise Cost Planning in the Light of Regional Market Features
BT  - Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019)
PB  - Atlantis Press
SP  - 766
EP  - 768
SN  - 2352-5428
UR  - https://doi.org/10.2991/icoeme-19.2019.142
DO  - 10.2991/icoeme-19.2019.142
ID  - Koroleva2019/06
ER  -