Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Cost centers and centers of responsibility in management accounting of the exploration industry
Available online: 5 July 2014 Subject Heading: MANAGEMENT ACCOUNTS JEL Classification: Pages: 10-15
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:
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ISSN 2311-9381 (Online)
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