Financial Analytics: Science and Experience
 

Influence of restructuring sourcing on break-even point

Vol. 10, Iss. 8, AUGUST 2017

Received: 24 April 2017

Received in revised form: 21 June 2017

Accepted: 28 June 2017

Available online: 15 August 2017

Subject Heading: RISK, ANALYSIS AND EVALUATION

JEL Classification: D20, D24, L23, L25

Pages: 925–940

https://doi.org/10.24891/fa.10.8.925

Isavnin A.G. Branch of Kazan (Volga Region) Federal University in Naberezhnye Chelny, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation isavnin@mail.ru

Farkhutdinov I.I. Branch of Kazan (Volga Region) Federal University in Naberezhnye Chelny, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ilnour1986@inbox.ru

Importance The article discusses possible scenarios for restructuring of the production areas of a large industrial enterprise through the application of certain sourcing models, outsourcing and sourcing maneuver model, in particular, to increase resilience to unfavorable market changes.
Objectives The article aims to evaluate the impact of enterprise floor space restructuring on the break-even point position through sourcing models.
Methods For the study, we used the restructuring outsourcing and sourcing-maneuver models. To evaluate the impact of the models on the enterprise's break-even point, we used the direct costing system.
Results The article describes a scenario for restructuring the production area through outsourcing and sourcing maneuver models. It notes the positive influence of restructuring sourcing on the enterprise's break-even point.
Conclusions and Relevance The development of various scenarios of restructuring of the production areas of large industrial enterprises through the application of sourcing models and changes in the product cost structure is a promising scientific direction, as it allows for sound methodological approaches to decision-making. The results of the work can be useful for further scientific research in this area as well as for making management decisions at the enterprise.

Keywords: outsourcing, sourcing maneuver, break-even point, restructuring, direct costs

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