MARGIN ANALYSIS IN COST MANAGEMENT OF PUBLIC SERVICES

Abstract

Subject. Features of the methodology Margin analysis to study the structure of the budget cost of services. Purpose. Assessing the possibility of application of the methodology of marginal analysis to study the structure of the budget cost of services. Methods. The features of the budgetary cost management services on the basis of marginal analysis. Evaluated the possibility of using the traditional methodology of cost analysis services in the cost management of autonomous institutions. Fuel specific autonomous institution analyzed using some of the methods of marginal analysis. Results and Аpplications. Based on the analysis concluded rationality of the methodology Margin analysis in cost management of autonomous institutions. The conditions excluding variable and fixed costs, in which to study the structure of budgetary cost services can be carried out by analyzing the full cost of works. Scientific novelty. Scientific novelty is to study the possibility of using traditional methods of marginal analysis to the valuation of fiscal services. Given the structural description of the model describing the relationship of output and total expenditures (a division into fixed and variable costs ), an autonomous institution. Modeled function describing the dependence of the total costs of an autonomous institution of the volume of sales of products y = f (x), which can generally be represented by a polynomial. Conclusions. To apply the methodology Margin analysis to study the structure of budgetary cost services, information is needed about changes in the quantity of service dynamics in the analyzed period ( in months ) with the exception of the zero rate, or replace them with the values ​​close to zero.