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

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Cost centers and centers of responsibility in management accounting of the exploration industry

Vol. 17, Iss. 25, JULY 2014

Available online: 5 July 2014

Subject Heading: MANAGEMENT ACCOUNTS

JEL Classification: 

Pages: 10-15

Zyleva N.V. Tyumen State University, Tyumen, Russian Federation
zyileva@mail.ru

The article reviews the tight situation of exploration industry in part of reproduction of mineral raw material base that necessitated the establishment of an effective system of management of geological prospecting process. The article analyzes the possibility of collecting, compiling and preparation of information on the cost of exploration, which is necessary for making managerial decisions through the allocation of cost centers and centers of responsibility for exploration, depending on the stage (or stages) of geological prospecting process.

Keywords: geological process, cost center, responsibility center, management reporting

References:

  1. Draiver dlya otrasli [Driver for an industry]. Neft’ Rossii – Oil of Russia, 2012, no 5, рр. 8–10.
  2. Kondrakov N.P. Bukhgalterskii (finansovyi, upravlencheskii) uchet [Accounting (financial, managerial)]. Moscow, Velbi, Prospekt Publ., 2007, 448 p.
  3. Lebedev V.G., Drozdova T.G., Kustarev V.P., Asaul A.N., Fomina T.A. Upravlenie zatratami na predpriyatii [Cost management in the enterprise]. St. Petersburg, Biznes-pressa Publ., 2006, 352 p.
  4. Order of the Ministry of Natural Resources of the Russian Federation “On Approval of the interim regulations and classifications” of February 07, 2001 № 126. (In Russ.)

View all articles of issue

 

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

Journal current issue

Vol. 27, Iss. 3
March 2024

Archive