Evaluation of Efficiency of Management of the Costs in Operating Maintenance of Roads
Journal Title: Бізнес Інформ - Year 2015, Vol 9, Issue 0
Abstract
The article is aimed at composing a list of indicators for evaluating the efficiency of costs management related to the operating maintenance of roads, grouped by the classification characteristics in terms of achieving the strategic goals of road management enterprises. As a basis for developing a system for evaluating the efficiency of the prediction results were used: indicators of the levels regarding the achievement of the objectives, for the benefit of which expenses were undertaken; indicators characterizing the relationship between the result and the costs to achieve it; indicators of trends related to changes in the unproductive costs; indicators for assessing the efficiency of costs management in the production process. The list of indicators for evaluating efficiency of costs management in the operating maintenance of roads was used to elaborate methods for calculating the integrated indicator of costs management efficiency related to the main activity of enterprise, as well as the indicator of costs management efficiency for the operating maintenance of public roads. In the course of the study, the criterion of reaching the full effectiveness of costs management in case of a road management enterprise was determined. A promising direction for further research in the indicated area is development of an appropriate model of costs management for operating maintenance of roads according to the leading contemporary methods.
Authors and Affiliations
Alina Lysenko
Keywords
Related Articles
- EP ID EP95628
- DOI -
- Views 105
- Downloads 0
Methodological Outlines of Institutionalism in the Economic Regulation Theory
The article determines the theoretical and methodical aspects of the essence, outlines the methodological boundaries of institutionalism in regulating the economy and the State regulation as an institutional system for e...
Economic Characteristics of the Ukrainian Consumer Crediting Market
On the basis of an analysis of the data by both NBU and the State statistics service of Ukraine, conditions of the banking system have been characterized and the economic characteristics of consumer crediting have been d...
Problematic Issues of Organization of Management Accounting at the Fish Processing Enterprises
The article is aimed at the issues of organization of management accounting at the fish processing enterprises, as it will assist in creating an effective information base of costs to meet the domestic needs of the users...
Theoretical and Methodological Aspect of Formation of an Effective Control System of Sales
The main functions and classification signs of classical tools of matrix type in the presence of any organizational structure of management are analysed. Formation of a complex of administrative, organizational and techn...
Methods of Assessment of Variants of Technical and Technological Renovation under Modern Conditions
The article marks out stages of planning of the moment of renovation, considers an algorithm of selection of the best variant of renovation out of alternative variants with consideration of such aspects as the degree of...