bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Economic efficiency analysis of import transactions


Tatiana G. Mozzherina, Anastasia D. Goncharova, Aleksandr D. Yakovlev
(about the authors)

Mozzherina Tatiana – Candidate of Science, Economics, Associate Professor (Omsk State Agrarian University named after P.A. Stolypin)

Goncharova Anastasia – 2nd year graduate student with specialization 38.03.01 “Economics” (Omsk State Agrarian University named after P.A. Stolypin)

Yakovlev Aleksandr – 4th year bachelor with specialization 38.03.01 “Economics” (Omsk State Agrarian University named after P.A. Stolypin)

Published in:
Journal of Economics, Entrepreneurship and Law
– Volume 6, Number 1 (January-March, 2016)

JEL classification: D23, D24, F10, F13

Keywords: cost-effectiveness, foreign trade transaction, gross return, import agreement, sale price, transaction efficiency


Citation:
Tatiana G. Mozzherina, Anastasia D. Goncharova, Aleksandr D. Yakovlev (2016). Economic efficiency analysis of import transactions. Journal of Economics, Entrepreneurship and Law, 6(1), 49-62. doi: 10.18334/epp.6.1.35188


Share:

Abstract:

Extension of the borders of international economic activities becomes one of the most important goals for many modern enterprises, because receiving profit without growing becomes difficult. The article shows that the efficiency of import agreement transactions is determined upon revealing of the importance of influence of various factors (internal and external ones) on profitability indices. The efficiency of import agreement transactions can be performed using the factor analysis method. The analysis object is the cost-effectiveness of sales and assets. Since relative coefficients do not depend on the quantitative factors, the calculation of cost-effectiveness indices needs to be performed for a batch of import products.







References:
1. Abdukarimov I.T. Analiz finansovogo sostoyaniya i finansovyh rezultatov predprinimatelskikh struktur: ucheb. posobie / Abdukarimov I.T., Bespalov M.V. – M.: INFRA-M, 2013. – 215 s.
2. Vakhrushina M.A. Analiz finansovoy otchetnosti: ucheb. / M.A. Vakhrushina; pod obsch. red. M.A. Vakhrushinoy. – 2- e izd. – M. : Vuzovskiy uchebnik; INFRA-M, 2013. – 431 s.
3.Martianova O.V. Otsenka pokazateley effektivnosti vneshnetorgovyh operatsiy dlya realizatsii interesov sobstvennikov biznesa: avtoref. dis. … kand. ekon. nauk / Martianova O.V. – M., 2013. – 284 s.
4. Melnik M.V. Analiz i kontrol v kommercheskoy organizatsii: ucheb. / Melnik M.V., Berdnikov V.V. – M. : Eksmo, 2012. – 560 s.
5. Palamarchuk A.S. Ekonomika predpriyatiya: ucheb. / A.S. Palamarchuk. – M. : INFRA-M, 2013. – 458 s.
6. Plaskova N.S. Strategicheskiy i tekuschiy ekonomicheskiy analiz: ucheb. / Plaskova N.S. – 2-e izd., pererab. i dop. – M. : Eksmo, 2010. – 640 s.
7.Sovremennyy bukhgalterskiy uchet: uchebnoe posobie / F. S. Seydakhmetova; pod obsch. red. N.K. Mamyrova. – Almaty: Ekonomika, 2012. – 336 s.
8. Bukhgalterskiy uchet, nalogooblozhenie i analiz vneshneekonomicheskoy deyatelnosti : uchebnik dlya magistrov / G. F. Sysoeva, I. P. Maletskaya. – M. : Izdatelstvo Yurayt, 2014. – 424 s.
9. Tereshko T.Yu. Analiz effektivnosti kontraktov na import tovarov narodnogo potrebleniya [Tekst] : avtoref. dis. … kand. ekon. nauk / T.Yu. Tereshko. – M., 2012. – 224 s.
10. Ekonomika firmy : ucheb. / pod obsch. red. prof. N.P. Ivaschenko. – M. : INFRA-M, 2013. – 528 s.