Прямой и сопутствующий эффекта роста объемов товарной продукции: какой больше?
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
Complexul Editorial al INCE
Abstract
Цель исследования – обосновать и показать на конкретных примерах методику расчетов прямого и сопутствующего эффекта прироста объемов реализованной продукции. Проведенные исследования показали, что эффективность внедрения инновационных разработок на предприятиях, направленных на повышение объемов товарной продукции, зависят не только от размеров прироста объемов реализации, снижения их себестоимости и росте цен, но и от исходного состояния производства, выраженного в соотношении постоянных и переменных затрат и сложившегося уровня рентабельности продукции. Превышение эффекта вызванного снижением себестоимости продукции над эффектом роста объемов реализованного товара, обеспечивает та инновационная разработка, которая при прочих условиях внедряется на предприятиях, имеющих более высокие показатели доли постоянных затрат, а рентабельность продукции ниже.
The goal of the research is to elaborate and to demonstrate – based on specific examples – a method of calculation of direct and indirect effect of marginal sales revenues. The conducted research demonstrated that the efficiency of implementation of innovative developments at various enterprises which are directed towards an increase in sales volumes depend not only on marginal output volume, a decrease in the cost of production and an increase in sales prices, but also on an initial state of production expressed via a ratio of fixed costs to variable costs and a resulting level of production profitability accordingly. Exceedance of the impact of an economic effect caused by a decrease in the cost of production over the impact of an economic effect caused by an increase in the sales volume can be ensured by an innovative development which – all else equal – is implemented on the enterprises with a higher share of fixed costs in the total cost structure and a lower overall output profitability respectively.
The goal of the research is to elaborate and to demonstrate – based on specific examples – a method of calculation of direct and indirect effect of marginal sales revenues. The conducted research demonstrated that the efficiency of implementation of innovative developments at various enterprises which are directed towards an increase in sales volumes depend not only on marginal output volume, a decrease in the cost of production and an increase in sales prices, but also on an initial state of production expressed via a ratio of fixed costs to variable costs and a resulting level of production profitability accordingly. Exceedance of the impact of an economic effect caused by a decrease in the cost of production over the impact of an economic effect caused by an increase in the sales volume can be ensured by an innovative development which – all else equal – is implemented on the enterprises with a higher share of fixed costs in the total cost structure and a lower overall output profitability respectively.
Description
Abstract în lb. rusă, engl. Bibliogr.: p. 303(4 titl.). CZU: 338.33:339.13:658.
Keywords
объем товарной продукции, себестоимость, постоянные затраты, переменные затраты, цена реализации, прибыль, уровень рентабельности, sales volume, cost of production, fixed costs, variable costs, sales price, revenue, profitability level
Citation
ПАРМАКЛИ, Дмитрий, ТОДОРИЧ, Людмила, ДУДОГЛО, Татьяна, ЯНИОГЛО, Алина. Прямой и сопутствующий эффекта роста объемов товарной продукции: какой больше? In: Creşterea economică în condiţiile globalizării: bunăstare și incluziune socială = Economic growth in conditions of globalization: welfare and social inclusion: conferința internaţională ştiinţifico-practică, ediţia a XIV-a, 10-11 octombrie 2019, Chișinău. Chișinău: INCE, 2019, vol. I, pp. 299-303. ISBN 978-9975-3305-6-5.