Date Selection of the Beginning of the Economic Year on the Minimization Criteria of the Seasonal Oscillations Amplitude

• Published in: Izvestiâ Irkutskogo gosudarstvennogo universiteta. Seriâ "Matematika" (Online) Vol. 22; no. 1; pp. 50 - 62
• Main Authors: Zorkaltsev, V. I., Mokry, I. V.
• Format: Journal Article
• Language: English
• Published: Irkutsk State University 01.01.2017
• Subjects: beginning of the financial year; the seasonal fluctuation
• ISSN: 1997-7670; 2541-8785
• DOI: 10.26516/1997-7670.2017.22.50

The problem of choosing the best of the season to the start date of the economic (financial and tax) year. As representatives of the seasons are considered the date of January 1, April 1, July 1 and October 1. Formulated and discussed the distribution of inequality in the squares of the calendar year beginning on January 1, power manifestations of natural factors of production intensity. Postulated and discussed inequality in the distribution of quarterly financial year of production intensity factors due to the start date of the financial year. We introduce the condition that an increase in power of manifestation of one of the two factors of production volumes increase. As a criterion for the selection of the best date of the beginning of the financial year is considered to minimize the costs of regulation of seasonal fluctuations in production volumes, which depend on the amplitude of seasonal fluctuations. The theorem that the smallest amplitude of seasonal fluctuations in the manufacturing industry and transport will be at the beginning of the financial year 1 April or 1 October, the highest - under the present start of the financial year.