Development strategy
Strategic competitiveness during the postindustrial period of development when on the first place in economy development there are intellectual resources, is connected, first of all, with achievement of intellectual leadership in the future markets that directly depends on ability of the domestic enterprises quickly to react to changes of the surrounding marketing environment and to make innovative production.
Innovation management, implementation of efficient mechanisms for the useofscientific achievements –key elements of the statescience and technology policy in Russia in the near and more distant future.
The importance of the branch for nationa leconomy has been shown in the article. Some positive and negative sides of the entry of Russia into the World Trade Organization for ferrous metallurgy have beenanalyzed. Ithas beenproved that it is necessary for Russia essentially reconsider ecological and power policiesif the country wants to defend its positions in the international market as at least the supplier of natural resources and metal half-finished products.
Corporate management
Тhе article presents aspects of the economic activity of the Chelyabinsk region. Article contains the possible ways of improving the energy efficiency of the Chelyabinsk region, which are based on introduction of integral energy management system, which is covering all subdivisions of the Chelyabinsk region enter prises and all types of economical activities.
Financial management
The article deals with the development of rental payments for mineral resources associated with the deficiencies of the current
tax system in the mineral resources sector of the Russian economy and the challenges of improving the mechanism for their removal.
Introduction of resource-saving technologies aimed at economical consumption of energy, material and other resources for technological purposes. Increase of the interest savings that will contribute to the proposed by the authors of the article the method of allocation of overhead costs for facilities of enterprises.
In the result of the research the authors came to the conclusion that the most effective method of allocating overhead costs specific targets for the calculation is the functional method of overhead allocation, which allows you to more accurately distribute the overhead expenses for the production of each product. The technique of application of functional- cost analysis (FCA) in the allocation of overhead expenses for the objects of the calculation includes the following sequence of actions: the calculation of the unit cost of the resource; the group of similar overhead costs; the choice of the base distribution (driver); the calculation of the distribution, transfer the overhead of the objects of calculation.
Application of this method will contribute to a significant reduction in the consumption of the following resources: the cost of labor, work machines and equipment, capital investments, time of construction of objects.
ISSN 2413-662X (Online)