Financial Analytics: Science and Experience
 

Optimization of semi-fixed costs through the use of sourcing models

Vol. 11, Iss. 1, FEBRUARY 2018

Received: 26 September 2017

Received in revised form: 10 November 2017

Accepted: 14 November 2017

Available online: 1 March 2018

Subject Heading: ASSESSMENT AND APPRAISAL ACTIVITIES

JEL Classification: 

Pages: 62–76

https://doi.org/10.24891/fa.11.1.62

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

ORCID id: not available

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

ORCID id: not available

Importance This article discusses issues of increasing enterprises' competitiveness and improving the sourcing strategy through the use of sourcing models.
Objectives The article aims to develop a methodology for assessing the feasibility and economic effect of the use of sourcing models aimed at the optimization of semi-fixed costs.
Methods The study uses models of restructuring production outsourcing, production insourcing, co-sourcing, and sourcing maneuver.
Results The article presents developed techniques for assessing the feasibility and economic effect from the application of models of sourcing, aimed at the optimization of semi-fixed costs.
Conclusions and Relevance Economics of sourcing is quite a new research area in economic sciences and promising direction in terms of developing reliable tools to manage the enterprise. The proposed techniques can be of interest both to scientists and expert practitioners of enterprises. The offered techniques will help expand capabilities of sourcing models for management of enterprises and increase the importance of economics of sourcing in economic sciences.

Keywords: semi-fixed costs, outsourcing, co-sourcing, insourcing, sourcing maneuver model

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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Vol. 11, Iss. 1
February 2018

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