Tarnovskaya Yu.S.

Purpose. Companies aiming at profit maximization have to use all additional resources of its increment. Organization of supporting business at an enterprise, adding to the realization of the core products is the direction that will bring in greater returns on its investment in the future. Precise planning of supporting businesses is important to ensure operational control of its processes. Business processes optimization is carried out by splitting of the company activity into subprocesses (operations), and their alignment into a single structure both in the relationship and interdependence with each other. Therefore, the arrangement of the «Supporting Business» business process in the context of its constituting operations and planning techniques development is important for companies implementing the realization of supporting products and services. Methods. In the article through the use of general scientific methods of research a method of planning «supporting business» business process has been developed and using a particular company as an example the effectiveness of its implementation has been analyzed. The factors negatively affecting the real financial results of the supporting activity of an enterprise have been revealed. Results. Based on the conducted research the algorithm for calculating the target indicators of the current realization of supporting goods and services has been designed in the context of product groups and objects of realization of the enterprise. Scientific novelty. It is concluded that a systematic approach to planning activities of the supporting business is the basis of the correct accounting (financial and managerial), analysis, and control of the scheduled realization of the supporting products and services.

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.