Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky最新文献

{"title":"ANALYSIS OF FOREIGN TRADE IN SERVICES RELATED TO TOURISM AND TRAVEL IN THE EU","authors":"G. Gorina, Yu. H. Bocharova, Y. H. Kryzhyminska","doi":"10.33274/2079-4819-2021-74-1-72-81","DOIUrl":"https://doi.org/10.33274/2079-4819-2021-74-1-72-81","url":null,"abstract":"Objective. The objective of the article is to highlight the key trends in the development of foreign trade in services related to tourism and travel in the EU countries.\u0000\u0000Methods. To achieve the set tasks and goals, the following research methods are used in the work: systematic and complex analysis, computational and analytical (to identify key trends in the development of foreign trade in services related to tourism and travel in the EU), graphic and tabular methods (for visualization of statistical material).\u0000\u0000Results. The main principles of the EU tourism policy are outlined, aimed at maintaining Europe’s position as a leading tourist destination while maximizing the industry’s contribution to growth and employment, as well as promoting cooperation between EU countries, in particular through the exchange of best practices. The analysis of foreign trade in services related to tourism and travel in 2016–2018 in the EU countries, using the data of the UN Conference on Trade and Development, the World Trade Organization, the World Tourism Organization, revealed the key trends, namely: 1) key exporters of services related to tourism and travel in the EU are Spain, France, Great Britain, Italy, and Germany; 2) the largest increase in the volume of exports of services related to tourism and travel in the EU countries was recorded in Romania, Portugal, Finland, Slovenia, and Poland; 3) the leaders among the countries-importers of services related to tourism and travel in the EU are Germany, Great Britain, France, Italy, and Spain; 4) the largest increase in the volume of imports of services related to tourism and travel in the EU countries was recorded in Romania, Croatia, Bulgaria, Spain, and Cyprus; 5) EU countries that dominate in foreign trade turnover of services related to tourism and travel are Germany, Great Britain, France, Spain, Italy; 6) the largest positive balance of foreign trade in services related to tourism and travel among the EU countries was recorded in Spain, Italy, France, Portugal, and Austria; 7) the largest negative balance of foreign trade in services related to tourism and travel among the EU countries was recorded in Sweden, the Netherlands, Belgium, the United Kingdom, and Germany.","PeriodicalId":315409,"journal":{"name":"Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116939994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CURRENT TRENDS AND PROSPECTS OF RETAIL DEVELOPMENT iN UKRAINE","authors":"О. Nikolaichuk, L. Kostakova","doi":"10.33274/2079-4819-2021-75-2-35-45","DOIUrl":"https://doi.org/10.33274/2079-4819-2021-75-2-35-45","url":null,"abstract":"Objective. The objective of the study is to analyze the main trends in the development of domestic retail trade and identify prospects for its further development.\u0000\u0000Methods. The research methods are the dialectical method of scientific cognition, general scientific methods: analysis, synthesis, systematization, comparison, grouping, method of relative quantities, abstract-logical method (for formulating conclusions).\u0000\u0000Results. The indicators of retail trade of Ukraine during 2017–2020 are analyzed. The growth of the physical volume of retail trade turnover and the predominance in its structure of trade in non-food products are established. Significant differentiation of regional development by retail trade turnover is revealed. It is highlighted that higher positions in the regional structure are traditionally occupied by regions with higher indicators of socio-economic development and regions with a tourist orientation. Analysis of the dynamics of development of domestic retail chain points on the transformation processes in 208-2019, manifested in the reduction of the number and area of ​​hypermarkets, increasing the role of stores format \"near the house\". Estimation of financial results of retail trade enterprises in 2017-2020 indicates their instability. As a result of the COVID pandemic, the trends of digitalization of retail trade have intensified, consumer behaviour has changed, which has led to the choice of home stores, increased online shopping, shopping with mobile devices, development of delivery services and self-pickup points, rapid development of marketplaces, active use of IT solutions level and quality of trade services, greening, increased attention to health and well-being. For the effective functioning of domestic retail trade it is necessary to introduce innovations, use updated tools of interaction with the consumer, integration and automation.","PeriodicalId":315409,"journal":{"name":"Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129496494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE ESSENCE OF THE BUDGETING PROCESS AND PROPOSALS FOR THE WALK-THROUGH BUDGETING SYSTEM INTRODUCTION","authors":"L. Y. Shevhenko, E. S. Geyer, М. Shendryhorenko, O. A. Yemelianova","doi":"10.33274/2079-4819-2020-73-2-67-72","DOIUrl":"https://doi.org/10.33274/2079-4819-2020-73-2-67-72","url":null,"abstract":"Objective. The objective of the article is to determine the essence of the process of budgeting the activities of economic entities with the introduction of a comprehensive system of budgeting as a direction of improvement.\u0000\u0000Methods. The methodological basis of the study are general scientific and special methods of cognition, based on a system-structural approach to the study of budgeting of the enterprise in order to take management decisions. Methods of concretization, analysis, synthesis are applied in drawing up the end-to-end budget of the enterprise. A graphical method is used to visualize the data on the budgeting of the enterprise.\u0000\u0000Results. As a result of the research of variable author's approaches to definition of process of budgeting offers on their concretization and expansion of the list offunctions of walk-through budgets in the system of management of the enterprise are given. The article analyzes the impor­tance of the budgeting system at modern enterprises. The topical issues of improving the efficiency of end-to-end budgeting are systematized, the system of end-to-end budgeting of the enterprise is drawn up and shown schematically. The practical application of the compiled budgets will in­crease the efficiency of management decisions, which in turn will ensure a balanced operation of the enterprise and optimize financial flows. In order to carry out periodic planning, coordination, cooperation and communication processes in all structural units of the enterprise, ensuring clarity in the impact of costs on the enterprise, creating a basis for evaluation and control of production processes, it is necessary to introduce a thorough budgeting system. This system will establish strict budgetary control over the use of assets not only in the enterprise as a whole, but also in its individual units, to create real conditions for conducting business activities of the business entity.","PeriodicalId":315409,"journal":{"name":"Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124775089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"APPLICATION OF FORECASTING METHODS AND MODELS WITHIN THE ANALYSIS OF CONSUMER BEHAVIOUR AND IN THE ADVERTISING AND RETAILING STRATEGY FORMATION","authors":"Y. Lyzhnyk","doi":"10.33274/2079-4819-2021-75-2-27-34","DOIUrl":"https://doi.org/10.33274/2079-4819-2021-75-2-27-34","url":null,"abstract":"Objective. The objective of the article is to investigate the methodological basis of application of forecasting models and methods in the analysis of consumer behaviour and in the formation of advertising and retail strategy, in particular, to assess the possibilities of forecasting consumer behaviour (its quantitative characteristics) and determine the application of forecasts in marketing: sales policy of the enterprise.\u0000\u0000Methods. The theoretical basis of the study is the achievements of foreign and domestic scientists. To achieve this goal, the following research methods are used: analysis, synthesis, abstract-logical and comparative - to generalize the directions of application of predictive models and methods in assessing consumer behaviour; regression analysis - to build predictive models, obtain future values ​​of indicators that characterize the expected areas of household spending and quantitative parameters for assessing consumer behaviour.\u0000\u0000Results. The study considers the need to analyze consumer behaviour and its forecasting as a basic component that precedes the development of a successful advertising and retail strategy. The study finds out that the use of predictive regression models can quantify the future behaviour of consumers, determine their benefits and expected sales, which is an important prerequisite for developing a successful advertising strategy and increase the efficiency of sales.\u0000\u0000The generalization of directions of application of forecasting models and methods at an estimation of behaviour of consumers is performed. The calculated average expected levels of changes in the structure of total household expenditures and the correlation analysis of these indicators allow to perform multifactor autoregressive indicators of the structure of total household expenditures, obtain forecast models, statistically assess their adequacy and, ultimately, formulate directions for using forecast data.","PeriodicalId":315409,"journal":{"name":"Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130407300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IMPLEMENTATION OF THE FUNCTIONS OF MANAGEMENT WITHIN THE SYSTEM OF STRATEGIC CORPORATE FINANCE MANAGEMENT","authors":"N. Ivanova, N. Pryimak, S. V. Malovychko","doi":"10.33274/2079-4819-2020-73-2-42-49","DOIUrl":"https://doi.org/10.33274/2079-4819-2020-73-2-42-49","url":null,"abstract":"Objective. The objective of the article is to summarize the theoretical insights into strategic corporate finance management through the implementation of the functions of management.\u0000\u0000Methods. To achieve the goal, methods of theoretical generalization, analysis and synthesis, logical generalization, analogy method, the methods of comparative analysis andformal and con­ceptual modeling are used.\u0000\u0000Results. As a result of the research, certain tasks have been performed and an attempt to formalize the content of the strategic corporate finance management process by the method of formal and conceptual modeling has been made. As a result, a model of the strategic corporate finance management system in the context of dynamic operation mode has been developped. The model presented contains input flows — the components of the enterprise financial assets — and output flows (final state of the system). The difference between the obtained formal and concep­tual model and the Black Box model is the information about the content of processes occurring within the organization to ensure the final state of the system (output flows). The final state of the system is assessed by the relevant indices of financial standing, financial solvency, business effi­ciency, business activity. The criterion values of the final state of the system are achieved through the implementation of appropriate corporate finance management strategies (asset management, capital management, investment management, cash flow management, financial risk management, financial crisis management) and the implementation of the functions of management (planning, organization, motivation and control).","PeriodicalId":315409,"journal":{"name":"Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121381387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"RELATIONSHIP BETWEEN THE QUALITY OF LIFE OF THE POPULATION OF KRYVYІ RІH AND THE DEVELOPMENT OF THE TOURIST SPHERE OF THE CITY","authors":"I. O. Hladkova","doi":"10.33274/2079-4819-2022-76-1-80-87","DOIUrl":"https://doi.org/10.33274/2079-4819-2022-76-1-80-87","url":null,"abstract":"Objective. The objective of the presented research is to assess the living standards of the population of Kryvyi Rih by means of analysis of the level of development of the tourist sphere of the city.\u0000\u0000Methods. The theoretical basis of the study is the achievements of foreign and domestic scientists on key parameters of quality of life. The source base for writing this survey is a variety of statistical materials that reflect the standard of living of Kryvyi Rih, as well as a marketing study in 2021 on the development of the tourism industry in Kryvyi Rih. In order to achieve this goal, general research methods are used, namely: empirical (observation, comparison, measurement), complex (analysis, synthesis), theoretical (convergence from abstract to concrete). Among special (economic-statistical) research methods, preference is given to graphical, correlation, componentanalytical and grouping methods.\u0000\u0000Results. The article highlights some indicators of the quality of life of the population against the background of existing leisure practices in Kryvyi Rih, in particular, the tourism sector of the city. This study analyzes the practices of domestic industrial tourism provided to residents of Kryvyi Rih, Dnipropetrovsk region during 2021. Based on previous publications on the subject, the author testifies to the fact that there is a range of domestic tourism services, even during the COVID-19 pandemic. The investigation is based on materials prepared, processed and stored in the archives of Kryvyi Rih City Development Institute. This article has features of scientific novelty, because it contains previously unused content, in particular, the final results of representative marketing surveys using questionnaires, which were conducted among residents and guests of Kryvyi Rih. The subject of the author’s research is the sphere of tourism as an accentuated indicator of the quality of life of the population of a large industrial city. The central aspect of the study is the problem of accessibility of domestic tourism.","PeriodicalId":315409,"journal":{"name":"Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky","volume":"144 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133333173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EFFICIENCY OF ENTERPRISE MANAGEMENT: CONCEPTUAL APPROACHES TO DEFINITION AND MEASUREMENT","authors":"N. Pryimak, К.С. Кулієв, А. V. Baditsa","doi":"10.33274/2079-4819-2021-75-2-46-54","DOIUrl":"https://doi.org/10.33274/2079-4819-2021-75-2-46-54","url":null,"abstract":"Objective. The objective of the article is to form a concept for determining the effectiveness of enterprise management in a competitive environment in accordance with the strategic goals of enterprise management.\u0000\u0000Methodology. In the process of research, a set of general scientific methods and research techniques is used: analysis, synthesis, generalization, induction, deduction, the method of analogies. The theoretical and methodological base of the study the provisions of the theory of strategic management, strategic analysis, economic diagnostics, as well as the theory of systems efficiency. To systematize and generalize the numerical material in the study, the methods of tabular and graphical analysis are applied.\u0000\u0000Results. In the article, based on the study of the main approaches of scientists to the interpretation of the category \"efficiency of enterprise management\", it is determined that it should be understood as the effectiveness of the functioning of the current management system, determined by comparing the volumes of resources (costs) consumed in the process of achieving goals with the results obtained. Based on the development of the concept of a two-level environment of enterprise activity, it is proposed to determine the efficiency of enterprise management in terms of external efficiency (as the basis of business competitiveness in market conditions) and internal efficiency (determined on the basis of a cumulative analysis of the economic efficiency of management, financial efficiency and efficiency of potential management based on the resource approach formation). The approbation of the proposed approach to assessing the effectiveness of management is carried out on the materials of PJSC \"TsGOK\" and proved its viability. The developed concept for determining the effectiveness of management involves the implementation of a number of diagnostic stages: setting research goals, defining its key objectives; assessment of the results of the enterprise in the main key areas: production, use of fixed assets, current assets, personnel, materials, etc .; assessment of the external environment, competitive conditions of activity and the strategic position of the enterprise in the market; analysis of indicators by groups: assets; efficient resource management; monetary results of activities; liquidity and financial strength; generalization of the results of the analysis of management efficiency, identification of the strengths and weaknesses of the management process; identification of existing reserves; development of measures to improve the efficiency of enterprise management and build up competitive advantages.","PeriodicalId":315409,"journal":{"name":"Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114150987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MARKETING RESEARCH OF THE PECULIARITIES OF CONSUMERS' BEHAVIOUR IN THE MARKET OF RESTAURANT SERVICES","authors":"R. Nykyforov","doi":"10.33274/2079-4819-2020-73-2-24-33","DOIUrl":"https://doi.org/10.33274/2079-4819-2020-73-2-24-33","url":null,"abstract":"Objective. The objective of the article is to carry out the marketing research of the peculiari­ties of consumers' behaviour in the market of restaurant services.\u0000\u0000Methods. The research is based on the dialectical method of scientific knowledge, methods of scientific abstraction, analysis and synthesis (while studying the reasons for Ukrainian consumer preferences for traditional home food; while summarizing the peculiarities of the Ukrainian and U. S.restaurant business functioning); systematic generalization (while substantiating the Ukrai­nian and global restaurant industry development trends); comparative analysis (while comparing the structure of restaurant venues and the peculiarities of consumer behaviour in Ukraine and in the USA); statistical analysis (while studying the dynamics of the restaurant industry development in Ukraine and globally).\u0000\u0000Results. The dynamics of development of the Ukrainian and world restaurant industry is ana­lyzed in the article; the structure of restaurants and features of consumer behaviour in Ukraine and in the United States are compared.the tendencies of development of the market of restaurant services are substantiated. Key areas for the development of restaurant enterprises in Ukraine are proposed: reducing and slowing the growth rate of the industry in the next three to five years due to the global pandemic 2020; growth of restaurant delivery services, development of intermediary companies, creation of restaurants own delivery services; reduction of the prime cost of the food­stuff made at the expense of economy of the salary of service personnel, aggravation of the price competition in the market of restaurant services. The obtained results are ofpractical importance for restaurant enterprises and can be used to develop a marketing positioning strategy.","PeriodicalId":315409,"journal":{"name":"Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115955593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DIAGNOSTICS OF THE STATE AND PATTERNS OF TOURISM INFRASTRUCTURE DEVELOPMENT IN DONETSK ECONOMIC REGION","authors":"G. Gorina","doi":"10.33274/2079-4819-2020-73-2-82-90","DOIUrl":"https://doi.org/10.33274/2079-4819-2020-73-2-82-90","url":null,"abstract":"Objective. The objective of the article is to identify the tourism infrastructure development trends in Donetsk economic region on the basis of diagnostics of its subjects' main activities indi­cators.\u0000\u0000Methods. To achieve the set tasks and goals, the following research methods are applied in the work: systematic and complex analysis, comparative methods (to highlight specific features and differences between tourist operators and travel agents), computational and analytical (to de­termine the key development trends of the tourist infrastructure subjects of the Donetsk economic region), graphic and tabular methods (for visualization of statistical material, visualization of theoretical and practical provisions).\u0000\u0000Results. The analysis of the main indicators of the tourist infrastructure subjects' activities of Donetsk economic region (tourist operators, travel agents and subjects carrying out excursion activities) makes it possible to identify key trends in their development, namely: 1) a significant decrease in both the total number of tourism entities in the Donetsk economic region and their number in the Donetsk region, with a constant increase in the corresponding entities in Luhansk region; 2) a significant reduction of tour operators and travel agents' number in Donetsk region and Donetsk economic region, against the background of a significant increase of travel agents' number in Luhansk region, with the complete absence of tour operators on its territory; 3) a constant increase in key performance indicators of the tourism infrastructure subjects of Donetsk economic region, including income from the provision of tourism services, the number of tourists and sightseers served by tour operators and travel agents, as well as the average number of full­time employees, which indicates an increase in region consumer demand for tourism products and services.","PeriodicalId":315409,"journal":{"name":"Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116767049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"METHODS OF MARGINAL ANALYSIS USING AT MINING AND PROCESSING ENTERPRISES","authors":"L. Kostakova","doi":"10.33274/2079-4819-2020-73-2-99-106","DOIUrl":"https://doi.org/10.33274/2079-4819-2020-73-2-99-106","url":null,"abstract":"Objective. The objective of the article is to adapt the methods of marginal profit analysis to the conditions of industrial enterprises with a multi-stage production process operation.\u0000\u0000Methods. The results of the study are obtained applying general and special research methods (of comparison, generalization, typology, abstraction, theoretical and mathematical modeling), as well as systematic and logical approaches related to the implementation of the theory of cost and profit management.\u0000\u0000Results. Methodical approaches to the use of marginal profit analysis for enterprises with dif­ferent results and multi-stage production process are substantiated. Domestic andforeign methods of factor assessment of profitability are studied and their comparison is carried out as for the ad­vantages and disadvantages for the conditions of industrial enterprises. Based on the concept of the system «cost-output-profit» the method of marginal analysis ofprofits for the purposes of cal­culating the cost ofproduction of mining and processing enterprises, which distinguishes it from the existing methods for single-product and multi-product industries is adapted. In the process of carrying out the relevant mathematical transformations, a formula for calculating the cost ofpro­duction for the relevant production redistributions of the mining and processing enterprise and a universal formula for determining the price of the final product based on cost management system «direct costing» is derived. It is proved that the proposed conceptual model of the methodology of marginal profit analysis will provide opportunities for industrial enterprises, including mining and processing enterprises and their structural units, to increase the efficiency of cost and profit management.","PeriodicalId":315409,"journal":{"name":"Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125210661","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}