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Известия
Izvestiya of Altai State
University Journal
The News of Altai State University

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4-2(88)2015
  HISTORICAL SCIENCE AND ARCHAEOLOGY

E.A. Akhtamov, M.D. Severiyanov

The Comparative Analysis of the Economic Efficiency of the Yenisei River Shipping Company by Name of Lenin (YRSC) in the Circumstances of Transition to Market Economy (1985–1998)

The article analyses the functioning of the Yenisei River Shipping Company by Name of Lenin (YRSC) during the reform period in 1985-1998. The river branch serves as an example for the perestroika policy results. The authors show the features of the first and second models of the cost accounting, the results of self-supporting basis application in the second half of the 80s. The authors show the changes in the structure of the shipping company in the 1990s, the role of the head of the shipping company Mr. A. A. Pechenik in privatization model choice, the distinctive features of the shipping company privatization. The authors explore ot the legislative basis of the reforms. The primary indexes of enterprise activity, including the ones in social sphere, have been shown. The authors point at the principal directions of enterprise social policy: housing, maintenance of social infrastructure, measures for reducing of the personnel outflow, development of employee vocational competence, the activities of trade unions. The authors show such aspect of social policy as the transition of enterprise social infrastructure from the enterprise balance to the balances of local budgets.

DOI 10.14258/izvasu(2015)4.2-03

Key words: Yenisei River Ship Company by Name of Lenin, the first and the second models of cost accounting, social sphere of enterprise

Full text at PDF, 606Kb. Language: Russian.

AKHTAMOV E.A.
Siberian Federal University (Krasnoyarsk, Russia)
E-mail: akhtamov@gmail.com

SEVERIYANOV M.D.
Siberian Federal University (Krasnoyarsk, Russia)
E-mail: severyanova@mail.ru

 

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