Economic Analysis: Theory and Practice
 

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Integrated development of the cost management system in trade organizations

Vol. 14, Iss. 40, OCTOBER 2015

PDF  Article PDF Version

Received: 19 August 2015

Received in revised form: 10 September 2015

Accepted: 28 September 2015

Available online: 30 October 2015

Subject Heading: MANAGERIAL ANALYSIS

JEL Classification: 

Pages: 34-54

Kotova K.Yu. Perm State University, Perm, Russian Federation
k.kotova@bk.ru

Baleevskikh V.G. Perm State University, Perm, Russian Federation
viktoriya-baleevskih@mail.ru

Subject Costs are a key controllable parameter for any company. Management decisions on business improvement largely depend on information about costs. However, the universally recognized classification and cost accounting methods often disregard the specifics of trade organizations. From a practical perspective, it is crucial to develop classification and cost accounting methods tailored to the operations of trade organizations.
     Objectives The purpose of the study is to develop a comprehensive method for cost control of a trade company. The method should combine management cycle stages and the latest cost management techniques, and focus on enhancing the efficiency of operations.
     Methods The major methods applied in the study are the systems analysis, classification, structural analysis, and comparison.
     Results We reviewed the specifics of trading activities and developed a cost classification for trade company management. We performed the functional analysis of activities, highlighted the core and auxiliary business processes, and described the Deming cycle. The article underpins the need to develop a comprehensive system of cost management, presents a model system, which combines the available methods of cost management built in the trade company management cycle.
     Conclusions and Relevance The work is a contribution to the theory of commercial enterprise cost management with regard to accounting methodology development. The article may be useful for commercial organizations that build their own cost management system.

Keywords: business process, management accounting, PDCA-cycle, management

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