The use of «hard standards» for measuring and control operating costs
Journal Title: Формування ринкових відносин в Україні. Збірник наукових праць - Year 2018, Vol 10, Issue 10
Abstract
The subject of the study. Primarily, when considering the use of «strict» standards for measuring and controlling operating costs, it is advisable to analyze certain aspects of the interaction between the commodity and financial flows of an aviation company. However, the issue of mutual movement of goods and financial flows, in particular, determines the mobility of material resources or, in General, the constancy of the formation of operating costs, may be the subject of consideration from the point of view of other management subsystems of the aviation company. The purpose of article is to substantiate and reveal the essential understanding of the recommendations for a generalized analysis of the optimality of the movement of goods and financial flows of the aviation company. Methodology of the work. To solve the problems were used: comparative and statistical analysis, the method of logical generalization; methods of economic and mathematical modeling; method of economic and mathematical analysis. The result of the work. The sequence of consideration of optimization of movement of goods and financial flows of the aviation company through generalization of consideration of efficiency of activity of the studied aviation company that is revealed thanks to achievement of financial stability, stability of development and competitiveness is defined. Conclusions: according to the stages of the procedure for assessing the optimality of the movement of goods and financial flows of the aviation company, a whole set of estimates of the interdependent movement of the components of commodity and financial flows is calculated. In the case of a comparative analysis of the activities of different aviation companies, or the activities of the aviation company at different time intervals to determine the optimal assessment of the movement of goods and financial flows, it is advisable to consider the impact between the same components of the studied flows.
Authors and Affiliations
ALI AL–GAZU
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