Comparative analysis of costs necessity under different forms of reproduction processes at industrial enterprises

Economic Annals-ХХI: Volume 146, Issue 11-12, Pages: 105-108

Citation information:
Dziuba, S., Lukyanchikova, N., & Chernyshenko, M. (2014). Comparative analysis of costs necessity under different forms of reproduction processes at industrial enterprises. Economic Annals-XXI, 11-12, 105-108. https://ea21journal.world/index.php/ea-v146-26/

Sergey Dziuba
D.Sc. (Economics),
Professor,
National Research Irkutsk State Technical University
83 Lermontov Str., Irkutsk, 664074, Russia
dr.dzuba13@yandex.ru

Natalia Lukyanchikova
D.Sc. (Economics),
Professor,
National Research Irkutsk State Technical University
83 Lermontov Str., Irkutsk, 664074, Russia
lukyan4ikowa14@yandex.ru

Marina Chernyshenko
PhD (Economics),
National Research Irkutsk State Technical University
83 Lermontov Str., Irkutsk, 664074, Russia
marina.chernyshenko@gmail.com

Comparative analysis of costs necessity under different forms of reproduction processes at industrial enterprises

Abstract. Purpose. To analyze the cost of reproduction process at industrial enterprises of Russia. Methods of the research were comparative analysis, the method of analogy comparing and contrasting. Results. The authors discussed the methodology of comparative cost analysis of reproduction process. The total cost in various forms of financing (leasing, loan, buying at their own expense, rent, and corporate bonds) was analyzed and compared. The main advantages of leasing in the practice of Russian enterprises, which need substantial renovation of production capacities, were identified. Conclusion. It was determined that leasing is the most optimal form of financing for Russia’s industrial enterprises, which provides solutions to the major problems, analyzed in the study.

Keywords: Industrial Enterprises; Reproductive Process; Total Cost; Forms of Financing; Leasing; Loan; Rent

JEL Classification: G7; L12; P16

References

1. Dale, B. G., & Plunkett, J. J. (1995). Quality Costing. London: Chapman & Hall.
2. Harrington, J. (1987). Poor-Quality Cost. N.Y.: ASQC Quality Press.
3. Porter, M. (1980). Competitive Strategy: Techniques for Analyzing Industries and Competitors. New York: Free Press.
4. Shim, J. (1997). Financial Management (Trans. From Eng.). Moscow: Filin PH.
5. Schotter, A. (1981). The Economic Theory of Social Institutions. Cambridge: Cambridge University Press.
6. Cherkovets, B. (2001). Factors, which provide expanded reproduction. Ekonomist (The Economist), 3, 11-20 (in Russ.).
7. Erina, A. (1983). Mathematical and statistical methods for studying the economic efficiency of production. Moscow: Finance and Statistics (in Russ.).
8. Nechaev, A., & Antipin, D. (2012). Some aspects of the enterprises’ innovative activity financing in the Russian Federation. Sovremennye issledovaniya sotsialnykh problem (Modern Studies of Social Problem), 3, 1-3 (in Russ.).
9. Nechaev, A. S., & Antipina, O. V. (2014). Taxation in Russia: Analysis and trends. Economic Annals-XXI, 1-2(1), 73-77.
   Retrieved from https://ea21journal.world/index.php/ea-v137-19/
10. Nechaev, A. S., Antipina, O. V., & Prokopyeva, A. V. (2014). The risk of innovation activities at enterprises. Life Science Journal (LSJ), 11(11), 574-575.
11. Rosstat (2013). Russia in Numbers 2012. Moscow: Rosstat (in Russ.).

Received 10.10.2014