An enterprise economical management technique based on diagnostics and unprofitability analysis

Аuthors

Chaika N. K.^1*, Zverev A. M.^2**, Chistov P. V.^2***

1. ,
2. Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia

*e-mail: n.k.chaika@gmail.com
**e-mail: aleczverev@mail.ru
***e-mail: chaika@mai.ru

Abstract

A substantiation is suggested in the article for such economic category as unprofitability. An original technique for enterprise economic management is presented basing on diagnostics and analysis of unprofitability. The technique uses indexes from three groups. These groups are: indexes defining effectiveness of managerial and commercial expenses as well as financial and other kinds of activity; indexes defining effectiveness of investment projects for the enterprise; indexes defining effectiveness of expenses related to profitable enterprise objects. Most significant causes are revealed basing on the indexes for the enterprise unprofitability. Measures are developed to improve financial and economic mechanisms of the enterprise.

Keywords:

unprofitability; loss; efficiency enhancement for internal environment; productivity; profitability; profit