Work

Characteristics of enterprise cost management in the modern context.

Year: 2025

Type: article

Abstract: The development of the retail sector in the Russian Federation is characterized by the parallel operation and evolution of two fundamentally different retail formats: traditional hypermarkets and innovative online marketplaces. Their economic efficiency and competitiveness are largely determined by the structure of operating and capital costs, as well as the specifics of the tax burden. This article provides a comprehensive comparative analysis of these cost categories, identifies the key determinants of their formation, forecasts future trends, and develops recommendations for improving the efficiency of the Russian retail sector.

Source: Russian Journal of Management

DOI: 10.29039/2409-6024-2025-13-11-124-131

Authors: Tat'yana Egorkina, Margarita Namhanova, Marina Lobanova, Julia Bolotina

Institutions: V.I. Vernadsky Crimean Federal University, Sevastopol State University, Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky

Language: English

Topic: Consumer Market Behavior and Pricing

Subfield: Marketing

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W7117256486

FWCI:

Cites: 2

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