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Description
The essence of perspective method of Direct-costing" consists of use of direct variable expenses which directly concern on production cost price (so-called relevant expenses), not only for the account, but first of all as factors of management of volumes of manufacture of various kinds of production. However this method has a number of lacks: first, this analysis is carried out within the limits of system of controlling of the enterprise, instead of branches and diversified agrarian and industrial complex of region; secondly, in calculations of this method is accepted, that production volumes linearly depend on expenses for its manufacture that is true only at extensive evolution of manufacture, in the narrow limits defined enough at which manufacture volumes can increase extensively without technology and organization change; thirdly, in calculations of this method the force and direction of influence of factors, and also a kind of function of this influence is not defined. Overcoming of these lacks could raise efficiency of the Direct-costing method and expand area of its application. However, this problem was not set and was not solved, first of all, because of absence of a corresponding mathematical method, and also program toolkit realizing it and a technique of its application. In this work the given problem is set and its complex decision is offered. Numerical examples are resulted
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Description
In the article the mathematical model, a technique of numerical calculations (including algorithms and structures of data) and their program realization in an infrastructure of universal cognitive analytical system of "Eidos", and also the intellectual technology and a technique of revealing and research of functional dependences of volumes of production in regional agrarian and industrial complex from structure of expenses are offered. Results of appliance of the given intellectual technology on materials of agrarian and industrial complex of Krasnodar region are resulted and the recommendations about perfection of structure of expenses are offered on their basis
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Description
The essence of perspective method of Direct-costing" consists of use of direct variable expenses which directly concern on production cost price (so-called relevant expenses), not only for the account, but first of all as factors of management of volumes of manufacture of various kinds of production. However this method has a number of lacks: first, this analysis is carried out within the limits of system of controlling of the enterprise, instead of branches and diversified agrarian and industrial complex of region; secondly, in calculations of this method is accepted, that production volumes linearly depend on expenses for its manufacture that is true only at extensive evolution of manufacture, in the narrow limits defined enough at which manufacture volumes can increase extensively without technology and organization change; thirdly, in calculations of this method the force and direction of influence of factors, and also a kind of function of this influence is not defined. Overcoming of these lacks could raise efficiency of the Direct-costing method and expand area of its application. However, this problem was not set and was not solved, first of all, because of absence of a corresponding mathematical method, and also program toolkit realizing it and a technique of its application. In this work the given problem is set and its complex decision is offered. Numerical examples are resulted
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Description
The essence of perspective method of Direct-costing" consists of use of direct variable expenses which directly concern on production cost price (so-called relevant expenses), not only for the account, but first of all as factors of management of volumes of manufacture of various kinds of production. However this method has a number of lacks: first, this analysis is carried out within the limits of system of controlling of the enterprise, instead of branches and diversified agrarian and industrial complex of region; secondly, in calculations of this method is accepted, that production volumes linearly depend on expenses for its manufacture that is true only at extensive evolution of manufacture, in the narrow limits defined enough at which manufacture volumes can increase extensively without technology and organization change; thirdly, in calculations of this method the force and direction of influence of factors, and also a kind of function of this influence is not defined. Overcoming of these lacks could raise efficiency of the Direct-costing method and expand area of its application. However, this problem was not set and was not solved, first of all, because of absence of a corresponding mathematical method, and also program toolkit realizing it and a technique of its application. In this work the given problem is set and its complex decision is offered. Numerical examples are resulted
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СSC-ANALYSIS AS THE ADEQUATE IN-STRUMENT OF CONTROLLING AND MAN-AGEMENT FOR MEDIAL AND SMALL FIRM
Description
In the article, it is demonstrated that for the present stage of evolution of controlling its increasing infiltration into averages and small firms is typical. Thus, there is a problem to discover uniform, simple in assimilation and the inexpensive toolkit of the control unit-ensuring making of intellectual procedures for management on various hierarchy levels of control of company. Demands to control unit tooling are justified; it is demonstrated that to the formulated demands there matches a method of the computerized system-cognitive analysis and its tooling – "Eidos"system. Instances of application of the yielded tooling for the problem of quality management of preparation of specialists, information security, determination of the nomenclature and volume of the implementable goods, a basic technology and staff management selection are shown
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Description
In the article the current version and some prospects of development of Universal cognitive analytical Eidos system - one of the oldest really working domestic universal systems of an artificial intellect widely applied and developing nowadays is shortly described
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