Reta M. Management of expenses for establishing of new production

Object of research - managerial processes by expenses for creation of new production at the machine-building enterprises. A research objective - development of theoretical bases, working out of methodical positions and practical recommendations about management of expenses for creation of new machine-building production. Methods of research and equipment - the analysis, synthesis, supervision, comparison, generalization, formalization, statistical, graphic the multidimensional statistical analysis; expert estimations; a method of the analysis of hierarchies. Theoretical and practical results - classification of expenses on creation of new production and system of indicators for an estimation and the analysis of expenses on creation of new production is improved; the methodical approach to the analysis of expenses on the basis of positioning of the enterprises on a plane "expenses - innovative - financial and economic activity" is developed; The matrix of a choice of actions for management of expenses on creation of new production on the basis of diagnostics of deviations of expenses on creation of new production within the limits of a method of the mastered volume is offered. Novelty - for the first time it is offered the perspective approach to the analysis of expenses for creation of new production; are improved: the methodical approach to planning of expenses on realization of projects creation of new production, based on annual bit-by-bit updating of predicted expenses, the system of indicators which taking into account features of process of creation of new production is generated in blocks which answer decision-making levels is improved; had the further development: the methodical approach to diagnostics of deviations of expenses on creation of new production within the limits of a method of the mastered volume, classification of expenses on creation of new production in which basis, dependence of authentic volume of expenses on predicted and likelihood changes of separate kinds of expenses is put. Introduction degree - results of research are introduced on the "Kharkov tractor plant", Kharkov (the certificate of introduction of results of dissertational research from 1/24/2009), Associations on manufacture of tractors, engines and spare parts "Ukrtractor "Kharkov (the inquiry on use of results dissertational research №34 from 4/8/2010), "Agro-Dnepr ", Dnepropetrovsk (the certificate of introduction of results of dissertational research from 4/15/2010) and in educational process of chair of the economic analysis and account the certificate №255-06 from 3/15/2010). Sphere (branch) of use - the received results have practical value for according to plan-financial and konstruktorsko-technological departments of the machine-building enterprises.