Research and development of management of fixed expenses of "Kar-Syb" PE in the context of international economic activity
Students Name: Kravets Iryna Stepanivna
Qualification Level: master (ESP)
Speciality: International Economic Relations
Institute: Institute of Economics and Management
Mode of Study: full
Academic Year: 2019-2020 н.р.
Language of Defence: ukrainian
Abstract: During the master’s qualification work, information from literary and Internet sources, which cover issues on the research topic, the current legal framework, statutory and reporting documentation of the enterprise, was processed. This made it possible to determine the relevance of the research topic. The first section defines the content and essence of the categories "costs" and "fixed costs", the specifics of fixed cost management of the enterprise in terms of international economic activity, as well as the legal regulation of fixed cost management of the enterprise. In the second section the review of scientific achievements on a subject of management of constant expenses of the enterprise in the conditions of the international economic activity is carried out. The third section analyzes the results of production and economic and international economic activity of «Kar-Syb» PE, as well as the fixed costs of the enterprise in terms of international economic activity. The fourth section of the work is devoted to the study of trends in the development of the main indicators of «Kar-Syb» PE, including trends in the development of the results of production and economic and international economic activity of international economic activity. The fourth section offers alternatives for managing fixed costs of the enterprise in terms of international economic activity, provides an economic justification for one of them. Conclusions are presented at the end of the work.