Kuvshinov M.S.South Ural State University (National Research University), Chelyabinsk, Russian Federation msk1954@mail.ru
Kireeva N.V.Ural Social and Economic Institute (Branch) Academy of Labor and Social Relations, Chelyabinsk, Russian Federation nvk0512@rambler.ru
The article considers the merits and demerits of cost-management methods. The authors submit a quantitative assessment of compliance of management methods and problems. The authors offer a concept of improvement of cost-management methods on the basis of the ABC and Direct Cost methods synthesis.
Aleksandrov O.A. Sovershenstvovanie upravlencheskogo ucheta na osnove metodiki ABC [The improvement of management accounts by the ABC analysis]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2006, no. 14, pp. 23–26.
Voinova E.C. [Differentiation of expenses in the analysis of profitability of the multi-commodity production]. Molodezh’ i nauka: real’nost’ i budushchee: materialy II Mezhdunarodnoi nauchno-prakticheskoi konferentsii [Proc. 2nd Int. Sci. Conf. “Youth and science: the reality and the future”]. Nevinnomyssk, NIEUP Publ., 2009, pp. 140–142.
Volkova O.N. Funktsional’nyi podkhod v upravlenii zatratami [A functional approach in cost managing]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2006, no. 6, pp. 35–38.
Gusev S.A., Doroshenko Iu.A., Bukhonova S.M.Osobennosti protsessnogo podkhoda k upravleniiu zatratami predpriiatiia[The peculiarities of a process approach to cost management of an enterprise]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2006, no. 6, ðð. 31–36.
Drury C. Upravlencheskii i proizvodstvennyi uchet [Management and Cost Accounting]. Moscow, IUNITI-DANA Publ., 2003, 1071 p.
Ermakova N.A. Ispol’zovanie ABC-metoda pri raspredelenii i analize kommercheskikh raskhodov [Use of the ABC method in distribution and analysis of commercial expenses]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2005, no. 9, pp. 30–38.
Kerimov V.E. Sovremennye sistemy upravlencheskogo ucheta [A modern system of management accounts]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2003, no. 11, pp. 2–7.
Kireeva N.V. Operativno-proizvodstvennoe planirovanie na promyshlennom predpriiatii [The operational production planning at an industrial enterprise]. Chelyabinsk, South Ural State University Publ., 2013, 140 p.
Kireeva N.V. Problemy primeneniia sovremennykh metodov kal’kulirovaniia sebestoimosti produktsii pri obosnovanii upravlencheskikh reshenii [Problems of application of the modern methods of calculation of production cost for justification of managerial decisions]. Vestnik Ural’skogo federal’nogo universiteta –Bulletin of Ural Federal University, 2011, no. 6, pp. 75–78.
Kireeva N.V. Upravlenie zatratami promyshlennogo predpriiatiia: teoriia, metodologiia, praktika: monografiia [The cost management of the industrial enterprise: theory, methodology, practice]. Moscow, Ekonomika Publ., 2013, 140 p.
Kireeva N.V., Baev I.A. Razdelenie zatrat na postoiannye i peremennye v modeli CVP: teoreticheskie i metodologicheskie problemy [Dividing costs into fixed and variable ones in the CVP model: theoretical and methodological problems]. Vestnik Ural’skogo federal’nogo universiteta –Bulletin of Ural Federal University, 2012, no. 5, ðð. 4–15.
Mikroekonomika. Teoriia i rossiiskaia praktika: uchebnik [Microeconomics. Theory and Russian practice]. Moscow, KnoRus Publ., 1999, 544 p.
Chetyrkin E.M. Finansovyi analiz proizvodstvennykh investitsii [A financial analysis of production investment]. Moscow, Delo Publ., 1998, 302 p.
Ianchenko G.A. Analiz povedeniia izderzhek predpriiatiia [An analysis of cost behavior of an enterprise]. Aktual’nye voprosy bukhgalterskogo ucheta i nalogooblozheniia – Actual problems of accounting and taxation, 2004, no. 17.
