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International Accounting
 

Acceptance of administrative decisions on the basis of a method of «direct costing» in the specialized organizations of sphere of ritual services

Vol. 15, Iss. 8, FEBRUARY 2012

Available online: 21 February 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Dyomina I.D. Doctor of economics sciences, professor of department «Accounting» State University of the Ministry of Finance of the Russian Federation
demina_id@mail.ru

Merkushchenkov S.N. Tax consultant
seregamerk@yandex.ru

In the article it is considered the approaches associated with formation of reliable information to make effective management decisions in specialized organizations of public services using the "direct costing».

Keywords: management accounting, calculation of reduced cost, method of «direct costing», efficiency, management decision

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

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