Home  Journals  International Accounting  42(192) - 2011 November

Management accounting of costs of railway enterprises with the use of functional-cost analysis

Available online: 16 November 2011

Subject Heading: Account problems

JEL Classification: 

Use the method of functional-cost analysis is the basis for solving the allocation of general and administrative expenses at the enterprises of the Chelyabinsk branch of the South-Ural railway on the types of activities, broad types of work. The analysis of the cost structure in the studied enterprises, attributed to the freight and passenger transportation, has shown that a significant share of the cost of occupying exactly overhead costs (production and administration).

Keywords: functional-cost analysis, production and general expenses, articles, resources, articles functions.-administrative units, the technological process

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive