METHODOLOGICAL APPROACH TO DEFINING THE COSTS LEVEL IN FOOD ENTERPRISES
Abstract
Objective: to elaborate the budget of trade-production policy harmonization in food enterprises basing on the golden section principle. Methods: systematic and economic-mathematical. Results: the scientifically proved factors are revealed, which influence on the speed of enterprise’s costs restructurization, as well as the reserves of economic efficiency increase at food enterprises. Methods for its implementation are proposed, consisting of budgeting based of the “golden section” theory. Scientific novelty: The author proposes the approach to applying the “golden section” principle in the activity of food enterprises. Practical value: Elaboration of the budget harmonizing the trade-production policy of food enterprises basing on the golden section principle promotes making efficient managerial decisions for economic efficiency increase at food enterprises.
References
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Review
For citations:
Kalyuzhny A.N. METHODOLOGICAL APPROACH TO DEFINING THE COSTS LEVEL IN FOOD ENTERPRISES. Actual Problems of Economics and Law. 2013;(3):97-102. (In Russ.)
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