MANAGEMENT OF RESOURCES AT AN ENTERPRISE: IMPLEMENTATION METHODS OF RATIONING ARRANGEMENTS

Abstract

Purpose. To study experience of the development and implementation of a normative method of expenses accounting in the Russian and foreign theory and practice. Using an example of a certain enterprise to show experience of implementation of resources rationing arrangements for managerial purposes that allows maximizing a fi nancial result of an organization applying an automatized system of enterprise management. Methods. The research is based on practical experience of implementing resources rationing arrangements at enterprises included into a holding structure for unifi cation of discount rates. Results. The author studied chronology of practical implementation of rationing arrangements at national enterprises; analyzed a list of norms and regulatory standards used at an enterprise; pointed out criteria of resources inclusion into the list of rationing arrangements; determined methods of norms and regulatory standards calculation and their update rate; substantiated necessity of assigning cost items to fi nancial responsibility centers; proposed integration of fi nancial and managerial rationing arrangements as an instrument for resources expenditure rate control at an enterprise.