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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">kemsu</journal-id><journal-title-group><journal-title xml:lang="ru">СибСкрипт</journal-title><trans-title-group xml:lang="en"><trans-title>SibScript</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2949-2122</issn><issn pub-type="epub">2949-2092</issn><publisher><publisher-name>Kemerovo State University</publisher-name></publisher></journal-meta><article-meta><article-id custom-type="elpub" pub-id-type="custom">kemsu-123</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Экономика</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>ECONOMY</subject></subj-group></article-categories><title-group><article-title>УПРАВЛЕНЧЕСКИЕ РЕШЕНИЯ КАК РЕЗУЛЬТАТ КОМПЛЕКСНОЙ ОЦЕНКИ ЭКОНОМИЧЕСКОЙ СОСТОЯТЕЛЬНОСТИ ПРЕДПРИЯТИЯ</article-title><trans-title-group xml:lang="en"><trans-title>MANAGEMENT DECISIONS AS THE RESULT OF COMPLEX ASSESSMENT OF AN ENTERSPRISE'S ECONOMIC VIABILITY</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Эглит</surname><given-names>Л. Н.</given-names></name><name name-style="western" xml:lang="en"><surname>Eglit</surname><given-names>L. N.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Эглит Лидия Николаевна – кандидат экономических наук, доцент кафедры менеджмента КемГУ.8(384-2)58-42-41, ferstjuliet@yandex.ru</p></bio><bio xml:lang="en"><p>Lidia N. Eglit – Candidate of Economics, Assistant Professor at the Department of Management</p></bio><email xlink:type="simple">ferstjuliet@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru">Кемеровский государственный университет<country>Россия</country></aff><aff xml:lang="en">Kemerovo State University<country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2013</year></pub-date><pub-date pub-type="epub"><day>24</day><month>02</month><year>2016</year></pub-date><volume>0</volume><issue>2-1</issue><fpage>324</fpage><lpage>327</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Эглит Л.Н., 2013</copyright-statement><copyright-year>2013</copyright-year><copyright-holder xml:lang="ru">Эглит Л.Н.</copyright-holder><copyright-holder xml:lang="en">Eglit L.N.</copyright-holder><license license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://www.sibscript.ru/jour/article/view/123">https://www.sibscript.ru/jour/article/view/123</self-uri><abstract><p>Комплексная оценка экономической состоятельности предприятия по системе показателей и разработка управленческих решений посредством учета и распределения затрат.</p></abstract><trans-abstract xml:lang="en"><p>The paper discusses complex assessment of an enterprise's economic viability through a system of properties and the development of management decisions through bookkeeping and costs distribution.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>экономическая  состоятельность  предприятия</kwd><kwd>показатели  рыночной  состоятельности предприятия</kwd><kwd>управление предприятием</kwd><kwd>распределение затрат</kwd><kwd>абсорбшен-костинг</kwd><kwd>директ-костинг</kwd></kwd-group><kwd-group xml:lang="en"><kwd>economic viability of an enterprise</kwd><kwd>indicators of market viability of enterprises</kwd><kwd>enterprise management</kwd><kwd>distribution of costs</kwd><kwd>absorbtion costing</kwd><kwd>direct costing</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Курошева, Г. М. Теория антикризисного управления предприятием / Г. М. Курошева. – СПб.: Речь, 2002. – 237 с.</mixed-citation><mixed-citation xml:lang="en">Курошева, Г. М. Теория антикризисного управления предприятием / Г. М. Курошева. – СПб.: Речь, 2002. – 237 с.</mixed-citation></citation-alternatives></ref><ref id="cit2"><label>2</label><citation-alternatives><mixed-citation xml:lang="ru">Управление финансовым состоянием организации (предприятия): учебное пособие / под общ. ред. В. М. Власовой, И. В. Ивановой. – М.: ЭКСМО, 2007. – 416 с.</mixed-citation><mixed-citation xml:lang="en">Управление финансовым состоянием организации (предприятия): учебное пособие / под общ. ред. В. М. Власовой, И. В. Ивановой. – М.: ЭКСМО, 2007. – 416 с.</mixed-citation></citation-alternatives></ref></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
