СИСТЕМА ПОКАЗАТЕЛЕЙ ОЦЕНКИ ДЕЯТЕЛЬНОСТИ ПОДРАЗДЕЛЕНИЙ ВСПОМОГАТЕЛЬНЫХ ПРОИЗВОДСТВ

Authors

Keywords:

secondary production, efficiency, system performance, analysis, financial indicator, non-financial indicator

Abstract

The article is devoted to consideration of questions of development of system of indicators of ancillary industries. Based on the analysis the author considers various options for system indicators that are found in contemporary literature. Comparative characteristics of these systems allowed revealing their features, advantages and disadvantages. As a result of the work proposed and tested the author's system of indicators to measure activities of ancillary industries. This system allows to estimate efficiency of activity of subdivisions auxiliary production-based measure, tailored indicators, reflecting all aspects of Finance, operations, resources, external environment.

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Author Biographies

  • А. Ю. Латышева , Stavropol State Agrarian University

    PhD of the Management Accounting Department

  • А. Ю. Шевцова , Stavropol State Agrarian University

    Master of the Department of Management Accounting

References

Published

2018-09-15

Issue

No. 3 (2018): July - September

Section

Economy, Organization and Management of the Enterprises, Branches, Complexes

How to Cite

Латышева , А. Ю., & Шевцова , А. Ю. (2018). СИСТЕМА ПОКАЗАТЕЛЕЙ ОЦЕНКИ ДЕЯТЕЛЬНОСТИ ПОДРАЗДЕЛЕНИЙ ВСПОМОГАТЕЛЬНЫХ ПРОИЗВОДСТВ. Eurasian Journal of Economics and Management, 3, 11-19. https://journals.vsu.ru/econ/article/view/2606