Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Accounting as base of efficient outsourcing on railway transport enterprises
Available online: 23 January 2014 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
The period of reformation railway transportation system in Russia new economic conditions require the information for cost management. The article analyses the prerequisite of improving and developing the cost accounting of outsourcing. The method of expert estimates, Ishikawa and Pareto diagrams reveals that the priority issues for effective outsourcing solutions are the system of accounts and subaccounts in the work plan of accounts of "Russian Railways". Keywords: outsourcing, cost management and analysis, control, efficiency |
ISSN 2311-9381 (Online)
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