+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Accounting as base of efficient outsourcing on railway transport enterprises

Vol. 17, Iss. 2, JANUARY 2014

Available online: 23 January 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Mihalenok N.O. Doctor in Economics, Professor of the Department of Accounting, Analysis and Statistics, the Samara State Transport University
byas75@mail.ru

Elshanskaya D.A. PhD in Economics, Lecturer of the Department of Accounting, Analysis and Statistics, the Samara State Transport University
elshanskaya88@gmail.com

The period of reformation railway transportation system in Russia new economic conditions require the information for cost management. The article analyses the prerequisite of improving and developing the cost accounting of outsourcing. The method of expert estimates, Ishikawa and Pareto diagrams reveals that the priority issues for effective outsourcing solutions are the system of accounts and subaccounts in the work plan of accounts of "Russian Railways".

Keywords: outsourcing, cost management and analysis, control, efficiency

View all articles of issue

 

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

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive