FEE EXPENSES CORRELATION IN THE FIELD OF LAW AND OTHER EXPENSES ON FINANCIAL RESULT OF THE RUSSIAN ENTERPRISES

Purpose: to determine features of interrelation and influence of expenses by fee in the field of law and other expenses on financial result of the Russian enterprises. Methods: general-logical methods of knowledge, correlation and regression analysis, comparative analysis, graphic analysis. Results: in article features of interrelation and influence of fee expenses in the field of law and other expenses on financial result of the Russian enterprises are investigated. The general characteristic of subject relevance is given. The modern scientific works considering questions of interrelation and various factors influence on financial result are analyzed. Despite rather large number of publications on the matter, we revealed lack of works of the expenses of the enterprises on external legal services considering influence on their financial result. For elimination of this gap, as the first of steps, we generalized data on proceeds from sales, profits before the taxation, prime costs, fee expenses in the field of law, fee expenses of science, fee of education, fee expenses of audit organizations. Specific weight of the presented expenses in prime cost is calculated. This statistics is presented from 2011 for 2016 in a section of the federal districts of Russia. Further the coefficients of correlation and factors which are most closely interconnected with revenue and profit were defined. The regression model of the resulting sign (proceeds from sales) and factorial signs is constructed (fee expenses in the field of law and fee expenses of science). An assessment of quality of the received regression equation is in conclusion given. Scientific novelty: in article on the basis of the regression analysis an assessment of interrelation and to influence of fee expenses in the field of law for proceeds from sales is given. Practical importance: the main results, provisions and conclusions of article can be used when developing strategy of the enterprises, at decision-making in the field of management of expenses. The data obtained in article will be useful to scientists-economists, scientific and pedagogical workers to expansion and better understanding of subject domain. The methodological base of article can act as an example when forming research competences of students, undergraduates and graduate students.