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Title of Article

FINANCIAL ANALYSIS AND MANAGEMENT OF PRODUCT PRICING AT WOODWORKING ENTERPRISES


Issue
2
Date
2009

Article type
scientific article
UDC
658.5
Pages
170-175
Keywords
financial analysis, pricing management, economic indicators, marginal analysis, balance and net, profit, control mechanisms, woodworking industry, solvent demand, elasticity of demand


Authors
Bugakov V.M.
Voronezhskaya gosudarstvennaya lesotekhnicheskaya akademiya


Abstract
Indicators of monthly production and financial activity, which include the indicators of marginal analysis of fixed and variable expenditures, are used for financial analysis of woodworking enterprises operating efficiency. With this kind of analysis, it is possible to propose control mechanisms for product pricing management, including the period of a seasonal sales slowdown. Such management mechanisms are aimed at improving financial results of production and financial activity of woodworking enterprises.

File (in Russian)