THE METHODOLOGY OF NONOPERATING ASSETS EFFECTIVE EXPENDITURE MANAGEMENT ANALYSIS IN TERMS OF THEIR IMPACT ON PRODUCTION PROCESS
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 2, Issue 2
Abstract
Introduction. Scientific and technical progress is modern continuous process stimulates the entrepreneurs to hold the evolutional life that enables them to satisfy needs of demanding consumers. The process of new methods and technologies (caused by the above factors) introduction the production needs constructive approach o the use of labour. The basis of the desired transformations is the effective and rational use of material and technical base in complex with current assets and labour resources that influences production quality and quantity. The actual result depends on the quality of non-operating (productive) assets structure and the rate of production planning rules appropriateness. Production process management of this type for the optimal correlation of current assets, labour resources, time spent under the maximum production power of non-operating assets production are the main tasks of management analysis of non-operating assets in terms of their impact on production process. Methods. In the process of investigation the general scientific and dialectical methods of cognition have been used. Results. The paper systematizes scientific opinions as to the existing methods of conducting management analysis of non-operating assets effective expenditure. The author profounds her own methods of conducting management analysis of non-operating assets rational use in terms of their structural effects on production process. Discussion. The scientific result obtained forms basis to carry out further scientific investigations on formulated topic in particular in the part of intangible and non-operating long-term assets effect on production process.
Authors and Affiliations
Inna Demjanyuk
Keywords
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