Authors
Avezova M.M. – Doctor of Economics, Professor, Department of Engineering Economics and Management, Polytechnic Institute of Tajik Technical University, Khujand, Republic of Tajikistan, avezova@rambler.ru
Kayumova A.A. – Assistant, Department of Engineering Economics and Management,Polytechnic Institute of the Tajik Technical University, Republic of Tajikistan, Khujand, Republic of Tajikistan, aziza_abduvalievna@mail.ru
Annotation
The article analyses enterprise efficiency factors based on cost management in three areas: country-specific factors, regional factors and enterprise-level efficiency factors. The economic-mathematical model of dependence of the enterprise efficiency indicator on components of costs as applied to the enterprise of dairy production is constructed. It has been proved that the greatest impact on the level of income from product sales is exerted by the costs of development and modernization of production, payments to the budget, costs of training and retraining of personnel and marketing costs. The reconstruction and modernization of production leads to a sharp increase in demand for products and, as a result, increases the efficiency of production through the manifestation of economies of scale. The results of the study can be used in management decision-making processes at the level of industrial enterprises.
Key words
efficiency, cost management, factors: national, regional, production factors, economic and mathematical model, correlation and regression analysis