Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Cost centers and responsibility centers in the exploration industry management accounting
Available online: 9 May 2014 Subject Heading: MANAGEMENT ACCOUNTS JEL Classification: Pages: 47-52
The article reviews establishing of an effective management system of geological prospecting process. The article notes that such a process requires precise investigation and research because of the exploration industry plight in the field of mineral reproduction. The article analyzes in detail the opportunity to collect, classify and manipulate the exploration cost data. The author's opinion is that an allotment of cost centers and responsibility centers is a direct function of the geological-prospecting process stage. The author states that holding the general cost information of each particular stage of prospecting works may be used to systematize a mineral reproduction process. The article is of interest to analysts studying the effectiveness of exploration works and long-term planning companies' potential. Keywords: geological prospecting process, cost center, responsibility center, management reporting References:
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ISSN 2311-8725 (Online)
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