Home  Journals  International Accounting  8(254) - 2013 February

Accounting transaction costs of outsourcing contract for railway companies

Available online: 25 February 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

In the article isssues of the theory of transactional expenses in formation of accounting policies of expenses for outsourcing of business processes in JSC Russian Railways are considered. In the Russian economy the railroads take an extremely important place. During reforming of this type of economic activity the question of optimization and efficiency of business processes plays a significant role in management of the company. In this regard in work on the basis of the carried-out analysis improvement of a technique of the accounting of outsourcing expenses in JSC Russian Railways is offered.

Keywords: outsourcing, transaction cost theory, non-core business processes, cost accounting, reforming the industry, railway industry

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

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