Goroshkova L., Volkov V. Target- and kaydzhen-costing in system financial controlling of the enterprises

Abstract

In work is shown, that use target- and kaydzhen-strategy will allow effectively to organize, to supervise and to carry out managing influence on complex system, what the housing and communal services of the country is. The essence target-costing consists in an establishment of the target cost price. On the basis of the known or given price and desirable size of the profit the target cost price is established, on which achievement and there should be directed efforts of a management. The application of this method will allow to reach minimization of expenses and will result them in an acceptable level. The essence kaydzhen-costing consists not in achievement of the certain size of limiting expenses, and in maintenance of continuous qualitative improvement of business-processes and expansion of participation of the workers in it. Is proved, that in view of specificity housing and communal services, in our opinion, the application of the specified methods is expedient for carrying out simultaneously, instead of depending on a stage of life cycle of service.
Is constructed mathematical model of kaydzhen-strategy in a housing and communal services with use of diversified model of a national economy. Is proved, that is necessary to carry out managing influence on such elements of complex system, as: voter-sewer, municipal power, housing and operational manufacture, urban electrotransport, road, external illumination, accomplishment, household service, hotel etc. The offered model can be used for an estimation of influence on general result of functioning housing and communal services of the investigated basic parameters in view of the entered restrictions.