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International Accounting
 

Developing the cost-management technical software in organizations of a grain-elevator complex

Vol. 17, Iss. 12, MARCH 2014

Available online: 18 March 2014

Subject Heading: ISSUES ON ACCOUNTING

JEL Classification: 

Pages: 26-35

Proniaeva L.I. Orel State Agrarian University, Orel, Russian Federation
yourname@yourmail.ru

Fedotenkova O.A. Orel State Agrarian University, Orel, Russian Federation
o-fedotenkova@yandex.ru

The article studies the conditions of functioning of grain-elevator complex organizations, and the factors that significantly impact on their activity efficiency. The article identifies the demand of a modern system of cost management for information. The effectiveness of these organizations activities depends directly on the efficiency and effectiveness of a cost management system based on application of more advanced instruments, forming the required volume of significant, useful and relevant information. Application of the proposed combined method of operational accounting of costs will more accurately and reliably calculate the costs of each particular service and order. This will help managers to make more informed management decisions on price strategy in the market of basic services for the organizations of a grain-elevator complex.

Keywords: management, accounting information, expenses, costs, grain-elevator complex, calculation, cost accounting methods

References:

  1. Polukhin A.A., Alpatov A.V., Fedotenkova O.A. Organizatsionno-ekonomicheskie osnovy energosberezheniia v sel'skom khoziaistve: monografiia [The organizational and economic foundations of energy saving in agriculture: monograph]. Orel, Kartush Publ., 2013, 131 p.
  2. Fedotenkova O.A. Organizatsionno-metodicheskie aspekty sistemy bukhgalterskogo ucheta raskhodov organizatsii elevatornogo kompleksa [The organizational and methodological aspects of a cost accounting system of organizations of a grain-elevator complex]. Vestnik OrelGAU – Bulletin of OrelSAU, 2011, no. 5, pp.77–82.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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