ISSN 2409-7616

A. Ovsyannikova, A. Bakhireva



Anastasia V. Ovsyannikova – Associate Professor, Department of Economics Altai State University, Barnaul, Russian Federation, E-mail:

Anna A. Bakhireva – Postgraduate Department of Economics Altai State University, Barnaul, Russian Federation, ORCID:, E-mail:

Abstract. The article considers the problems a creating accounting and information support of controlling industrial enterprises. Beer and non-alcoholic production is one of the fastest growing industries in the Altai region. The broad cooperative ties of these enterprises contribute to the simultaneous development of wholesale and retail trade, agriculture, transport, selection and packaging production. These companies play an important role in shaping the optimal structure of alcohol consumption, which involves replacing strong alcohol with less strong drinks. At the same time, the industry is experiencing significant restrictions due to the implementation of state programs to improve the length and quality of life of the population. The introduced restrictive measures significantly narrowed the growth opportunities of companies and increased the importance of such a controlling tool as margin analysis. This type of analysis allows you to identify the optimal proportions between variable and fixed costs, price and sales volume, and minimize business risk, which increases significantly when the company reduces sales volumes and does not work at full capacity. In the article, based on the actual data of the enterprise, a margin analysis is carried out and management decisions concerning the product range in case of incomplete utilization of production facilities are justified. Sound management decisions are an important factor in improving the efficiency of enterprises that produce beer and soft drinks with diversified production.

Keywords: margin analysis; break-even point; financial strength reserve; operating leverage.



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For citation:

Ovsyannikova A.V., Bakhireva A.A. Margin analysis as a tool for controlling industrial enterprises. CITISE, 2020, no. 1, pp. 510-521. DOI: