IDEAS home Printed from https://ideas.repec.org/a/idp/bizinf/y2013i11p203_211.html
   My bibliography  Save this article

Complex of Key Instruments of Management of Operation Activity of a Small Business Trade Enterprise

Author

Listed:
  • Serdyuk Vira M.

    (Donetsk National University)

  • Akayeva Tetyana Sh.

    (LLC "Most Invest")

Abstract

The article offers a complex of key instruments of management of operation activity of a small business trade enterprise, including: 1) budgeting of operation activity; 2) its accounting by norms and deviations from them; 3) monitoring of operational activity of an enterprise, which envisages analysis of revealed deviations. The article shows the most efficient way of realisation and practical use of the presented concept - application of the "standard-cost" scheme within the framework of which the following tasks are solved: 1) budgeting of income from operational activity; 2) establishment of standards of costs; 3) accumulation of data on factual income and expenditures; 4) analysis of deviations and reporting; and 5) introduction of necessary amendments. The article also offers an imitation model of analysis of dynamics of trade processes, which allows detection of key spheres of management of operation activity of a small trade enterprise and principles of carrying out an efficient and well thought over financial policy.

Suggested Citation

  • Serdyuk Vira M. & Akayeva Tetyana Sh., 2013. "Complex of Key Instruments of Management of Operation Activity of a Small Business Trade Enterprise," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 11, pages 203-211.
    • Handle: RePEc:idp:bizinf:y:2013:i:11:p:203_211
    as

    Download full text from publisher

    File URL: https://www.business-inform.net/pdf/2013/11_0/203_211.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idp:bizinf:y:2013:i:11:p:203_211. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Khaustova Viktoriia (email available below). General contact details of provider: https://www.business-inform.net .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.