Kostiv M. Managerial aspects of assessment and control of operational proceeds and expenses for enterprises involved into production of electric lamps.

Classification and methods of analysis-based assessment of proceeds as per market segments and product type has been suggested targeting the ability to respond promptly to the changes in the structure.. Managerial aspects and methods of assessment and control of costs and proceeds as per responsibility centers on the basis of their localization have been reviewed. The author presented a more efficient method of allocation of general production. Methods of control of proceeds and expenses as per responsibility centers have been promoted. The author has elaborated on a more efficient method of budgeting aiming at increased control of operational proceeds and expenses of an enterprise which is illustrated for certain enterprise divisions.