BUSINESS INFORM №1-2017

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28

Section: Economics of Enterprise
UDC 338.3
Batchenko L. V., Kniazieva T. V.
The Methodical Approach to Ensuring the Efficient Work of Enterprise as Entity of FEA in the Operations with Customer-Furnished Raw Materials (p. 180 - 185)
The article discloses the initial prerequisites for the enterprise-producer when switching to the tolling scheme of interaction, namely: enterprise works stably, there are no working capital shortages, any problems with supply and distribution are not existent. The article substantiates the factors required to account when switching to the tolling scheme of production: the level of prices of raw materials, which is acquired by an intermediary may be lower than prices, for which the company acquired raw materials previously; when transitioning to the operations with customer-furnished raw materials, costs for supply and marketing for the domestic enterprise-producer do not automatically disappear; in distributing the individual stages of the production process among participants the taxation of economic activity increases in general; production volume at the enterprise-producer decreases and the amount of the tax changes respectively. A methodical approach has been developed to substantiate the critical volume of customer-furnished raw materials, produced in terms of tolling, in the exports as well as the costs of exporting them.
Keywords: critical volume, value added tax, operations with customer-furnished raw materials, tolling, tollinger
Fig.: 1. Tabl.: 2. Formulae: 5. Bibl.: 8.

Batchenko Lyudmila V. – Doctor of Sciences (Economics), Professor, Professor, Department of Hotel and Restaurant Business, Kyiv National University of Culture and Arts (36 Yevhena Konovaltsia Str., Kyiv, 01601, Ukraine)
Email: [email protected]
Kniazieva Tаtiana V. – Doctor of Sciences (Economics), Associate Professor, Associate Professor, Department of Management, Information and Analytical Activities and European Integration, National Pedagogical University named after M. Drahomanov (9 Pyrohova Str., Kyiv, 01601, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Batchenko, Lyudmila V., and Kniazieva, Tаtiana V. (2017) “The Methodical Approach to Ensuring the Efficient Work of Enterprise as Entity of FEA in the Operations with Customer-Furnished Raw Materials.” Business Inform 1:180–185.

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