Methodology for analyzing the income and expenses of individual entrepreneurs and optimizing their reserves
Abstract
The article is devoted to the methodology development for analyzing the income and expenses of individual entrepreneurs and optimizing their reserves using the example of plumbing retailing. The purpose of the study is to find ways to maximize income and reserves to reduce costs. The paper presents a detailed analysis of the activities of sole proprietors for 2022–2024, identifies key factors of revenue growth and decline, and suggests measures to optimize income and cost reduction reserves. The main focus is on three areas: reducing material costs, adjusting pricing policies (including dynamic pricing) and expanding the customer base through marketing tools and participation in tenders. The practical significance of the study lies in the fact that the proposed methods allow sole proprietors to increase sales profits by 15–30 million rubles per year without significantly increasing costs. The results can be applied not only in retail, but also in other areas.
About the Authors
O. A. Sinichenko
Taganrog Institute of Management and Economics
Россия
Россия
Olesya A. Sinichenko – Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Economics and Finance
Taganrog
Yu. A. Kudryashov
Taganrog Institute of Management and Economics
Россия
Россия
Yuri A. Kudryashov – student
Taganrog
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Review
For citations:
Sinichenko O.A., Kudryashov Yu.A. Methodology for analyzing the income and expenses of individual entrepreneurs and optimizing their reserves. Vestnik of Samara State University of Economics. 2025;(12):71-86. (In Russ.)
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