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Evaluation of administrative costs seasonality at gas producing enterprises

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Category: Economy and management

Last Updated on 21 July 2014

Published on 24 December 2013

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Authors:

N.Yu. Podolchak, Dr. Sci. (Econ.), National University “Lviv Polytechnic”, Head of the Department of Administrative and Financial Management, Lviv, Ukraine.

B.A. Chepil, National University “Lviv Polytechnic”, Postgraduate Student, Lviv, Ukraine.

Abstract:

Purpose. To analyze the dynamics of management costs of gas producing companies; to assess whether there are seasonal variations in administrative costs; to establish the reasons for these fluctuations; to identify whether there is a correlation between the seasonal variations in resource extraction and seasonal changes in the management of administrative costs; to identify areas of possible reduction of seasonal fluctuations in administrative costs.

Methodology. Using harmonic analysis the different groups of administrative expenses have been examined for the presence of seasonal fluctuations. The method for identification of seasonal variations of gas producing companies administrative costs has been developed.

Findings. The article analyzes the changes in administrative costs for gas producing companies. We have found out that the administrative costs in general and their separate groups are exposed to seasonal fluctuations. We have developed the system of activities to prevent seasonal variations in different groups of administrative costs and to reduce the negative consequences. In particular, to balance income and expenditure of a company some of the administrative costs should be rescheduled in order to form reserves for smoothing peak loads. The received results have been verified.

Originality. We have developed the model of company management costs seasonality using harmonic analysis, which will allow predicting the amount of administrative costs for the next planning periods. The developed model has revealed the seasonality in administrative costs of gas producing companies. We have found that different groups of costs possess different levels of seasonality. In particular staff costs have the highest level of seasonality and amortization faces the lowest seasonal changes.

Practical value. Application of harmonic analysis models for identification of the costs seasonality will allow us to predict the change in administrative costs. As the result the enterprise’s activity will be stabilized, the company resources will be saved and the costs for different periods of activity will be distributed uniformly.

References:

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Ukrainian Accounting Standard 16 “Costs”, approved by the Ministry of Finance of Ukraine on December 31, 1999, No. 318, available at: zakon1.rada.gov.ua.

2. Ярмоленко В.П. Про склад і класифікацію виробничих витрат / В.П. Ярмоленко // Бухгалтерія в сільському господарстві. – 2000. – № 11. – С. 20–24.

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Artiushok, K.A. (2003), “The main ways of the evolution of administrative costs in the independent Ukraine”, Psycho-educational and economic foundations of the humanization of the educational process at school and university: Collection of works of the International University “REGI” named after Academician Stepan Demianchuk, Issue 4, Part II, Volynski oberegy, Rivne, pp. 105–110.

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