Сотникова Елена Анатольевна

The relevance of the study of enterprise costs and their optimization methods is due to a number of reasons. One of them is that under modern conditions of high competition in the market, the central indicator characterizing competitiveness is price indicator of products, works and services. The price, in turn, is determined by the cost level as a complex of all costs incurred by the enterprise for the production. Thereafter those enterprises that can provide lower cost level will have a higher competitiveness level, as well as market share. The article examines theoretical and methodological aspects of cost accounting and management in the context of ensuring enterprises competitiveness. The relevance of the topic is justified by the influence of market competition, economic instability and sanctions pressure, which is especially critical for construction industry with its long operating cycle. The authors analyze the economic essence of the concepts of "costs" and "prime cost", considering them as monetary expression of resources to be reimbursed to continue operations. The paper presents detailed classification of costs according to economic elements and calculation items, which makes it possible to generate various types of costs. Special attention is paid to normative and legal regulation in the Russian Federation, including the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and the system of Accounting Regulations and Federal Accounting Standards. In conclusion, it is emphasized that effective analysis of costs structure and dynamics is the basis for making managerial decisions aimed at identifying reserves for their reduction and ensuring long-term viability of the company.

The article examines the potential of optimizing production processes as a tool of environmental problems solution in Orel region in the context of federal policy on ensuring environmental well-being in Russia. The purpose of the study is to examine the Orel region experience in optimizing production processes in various industries as a way of environmental problems solution in the region. A complex of comparative analysis methods (grouping, comparison, juxtaposition, sampling) and statistical analysis methods (construction of dynamic series, calculation of absolute and relative values, analysis of structural shifts) were used in the research. As a result, content analysis of the new national project in the field of ecology has shown that secondary use of resources and raw materials in various sectors of the economy is one of the directions of production transformation. The infrastructure for processing and producing semi-finished products for this purpose has already been formed in Orel region, which allows assessing the prospects of this problem solution in the region positively. Official statistics indicates increase in investments in environmental technologies by Orel businesses and the impact of industry specifics of regional production on their structure. Positive experience in transforming production processes, ensuring both corporate environmental responsibility and increasing the companies’ financial efficiency is considered using the specific cases.

In the article complex Internet marketing is discussed. Today Internet marketing is the most effective tool allowing the company to achieve the objective successfully and in maximum short terms under conditions of global competition. We will consider which of the tools of brand advancement refers to the most popular and effective ones, and will point out the basic stages of complex Internet marketing.

In the modern world a considerable number of various marketing technologies, which do not remain unchanged, is used. They keep up with the times. And cross-marketing is one of such technologies. In the article the questions concerning the use of cross-marketing technology in advertising are considered. Theoretical and practical aspects of the technology are also discussed, its definition is given, and advantages of cross-marketing are singled out.

In the article the necessity of use of innovative technologies in the supply of baby food is considered. The necessity of logistical chains perfection is substantiated in the suply of raw materials for manufacture of baby food.

In this article development branches of innovative activity in Russia in comparison with other countries were considered. Only having revealed these directions it is possible to designate strategic priorities of development of competitive innovative system of Russian economy.

The article focuses on perspective area of Internet commerce. The authors examine the factors influencing the Russian buyers making purchases online. The convenience and benefits of online shopping are also evaluated.

In the article the basic questions of organization and carrying out of promo-actions are considered: purposes, reasons, stages, choice of separate advertising techniques and efficiency.