Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Development of the mechanism of formation and improvement of cost management system at the enterprises of the Chelyabinsk branch of South-Ural Railway
Available online: 23 January 2012 Subject Heading: Account problems JEL Classification:
The management system is one of the most effective ways to increase the efficiency of management of the costs of OJSC «Russian RAILWAYS». Modern cost management system on the principles of management accounting: the implementation of management accounting system at all levels of management; expansion of the informational and methodical bases of maintenance of management accounting of expenses and revenues; a single, integrated approach to the classification of formation and accounting of expenditures in the Nomenclature of income and expenditure for the main types of activity of JSC «Russian RAILWAYS» is presented in the article. Keywords: cost management system; functional, cell and organizational approach; cost of goods transport; planning of production costs; calculation; the elements of cost budgeting; cargo and passenger transportation |
ISSN 2311-9381 (Online)
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