Home  Journals  International Accounting  45(387) - 2015 December

Premises for origination and evolution of cost accounting

Received: 28 December 2015

Received in revised form: 20 January 2016

Accepted: 16 February 2016

Available online: 18 March 2016

Subject Heading: CHAPTER OF HISTORY

JEL Classification: 

Pages: 38-46

Importance Scientific literature describes milestones of management accounting development, genesis and evolution, while cost accounting remains almost neglected from historical perspectives. This situation stems from substitution of the cost accounting concept with the term management accounting. In the mean time, scholars do not equate these two notions. Hence, cost accounting should be regarded as a separate accounting process. If the substance, content and historical conceptual framework of cost accounting are revealed, it will open up an understanding of its contemporary issues and make this research timely and relevant.
     Objectives The research examines premises for origination and evolution of cost accounting as a separate accounting process.
     Methods The research employs an analysis, comparison, systematization and summary of contemporary literature on the subject.
     Results The article summarizes and classifies milestones of cost accounting origination and evolution on the basis of economic knowledge and expertise of renowned economists. The article sets out our own views of cost accounting evolution and development.
     Conclusions and Relevance Using the historical approach, we investigated the evolution of cost accounting as a complicated and ambiguous economic phenomenon. The proposed milestones of cost accounting allow qualifying it as an emerging field of science.

Keywords: costs, estimation, production, transformation, accounting

References:

1. Bulgakova S.V. Upravlencheskii uchet: problemy teorii: monografiya [Management accounting: theoretical issues: a monograph]. Voronezh, Voronezh State University Publ., 2006, 160 p.
2. Valebnikova N.V., Vasil'evich I.P. Sovremennye tendentsii upravlencheskogo ucheta [Modern trends in management accounting]. Bukhgalterskii uchet = Accounting, 2000, no. 18, pp. 53–58.
3. Gorlov V.V. Upravlencheskii uchet v stroitel'nykh organizatsiyakh [Management accounting in construction entities]. Auditorskie vedomosti = Audit Journal, 2003, no. 4, pp. 15–23.
4. Kurmanova A.Kh. Varianty organizatsii proizvodstvennogo ucheta [Cost accounting options]. Vestnik Orenburgskogo gosudarstvennogo universiteta = Vestnik of Orenburg State University, 2011, no. 13, pp. 286–293.
5. Sheshukova T.G., Krasil'nikov D.G. Istoriya i perspektivy razvitiya upravlencheskogo ucheta na predpriyatii [The history and prospects of corporate management accounting development]. Vestnik Permskogo universiteta = Vestnik of Perm University, 2010, no. 4, pp. 20–26.
6. Drury C. Vvedenie v upravlencheskii i proizvodstvennyi uchet [Management and Cost Accounting]. Moscow, YUNITI Publ., 1994, 419 p.
7. Martynenko E.V., Barannnikov A.A. [Management accounting: premises for its origination, substance and contemporary scientific concept]. Nauchnyi zhurnal KubGAU, 2013, no. 86, p. 56. (In Russ.) Available at: Link.
8. Gribanovskii V.L. Razvitie upravlencheskogo ucheta v sovremennykh usloviiakh [Development of management accounting in current circumstances]. Sovremennyi bukhuchet = Contemporary Accounting, 2005, no. 2, p. 91.
9. Rzhavina Yu.B. Osobennosti i etapy razvitiia upravlencheskogo ucheta [Specifics and milestones of management accounting development]. Ekonomicheskie nauki = Economic Sciences, 2010, no. 10, pp. 247–250.
10. Degal'tseva Zh.V., Remezkov A.A., Tonchu E.A. [Issues of management accounting development in current circumstances]. Nauchnyi zhurnal KubGAU, 2014, no. 98, pp. 78–81. (In Russ.) Available at: Link.
11. Bayanova O.V. Teoreticheskie aspekty razvitiya proizvodstvennogo ucheta zatrat na oplatu truda [Theoretical aspects of developing management accounting of payroll expenses]. Izvestiya UrGEE = Izvestia of USUE, 2011, no. 5, pp. 12–19.
12. Samusenko S.A. Upravlencheskii uchet v innovatsionnoi ekonomike [Management accounting in innovative economy]. Krasnoyarsk, Siberian Federal University Publ., 2014, 244 p.
13. Kerimov V.E., Selivanov P.V., Minina E.V. Kotseptsiia upravlencheskogo ucheta na sovremennom etape razvitiia ekonomiki [The concept of management accounting at the modern stage of economic development]. Menedzhment v Rossii i za rubezhom = Management in Russia and Abroad, 2001, no. 4, p. 43.
14. Adamov N.A. Proizvodstvennyi uchet – osnova upravlencheskogo ucheta v stroitel'stve [Cost accounting is the basis of management accounting in construction]. Auditorskie vedomosti = Audit Journal, 2003, no. 11, pp. 13–17.
15. Trubilin I.T., Govdya V.V. Bukhgalterskii proizvodstvennyi uchet v sel'skom khozyaistve: regional'nyi aspekt [Cost accounting in agriculture: regional perspectives]. Krasnodar, Kuban State Agrarian University Publ., 2002, 400 p.
16. Kostyukova E.I. Organizatsionno-metodicheskoe obespechenie upravlencheskogo ucheta zatrat i kal'kulirovaniya sebestoimosti produktsii v rybovodcheskikh organizatsiyakh [The organizational and methodological framework of management accounting for costs and production cost estimation in fish-farming entities]. Stavropol, AGRUS Publ., 2013, 156 p.
17. Mizikovskii E.A., Mizikovskii I.E. Proizvodstvennyi uchet [Cost accounting]. Moscow, Magistr, INFRA-M Publ., 2010, 272 p.
18. Kurochkina I.P., Mironova O.A. Razvitie proizvodstvennogo ucheta i ego natselennost' na uchetno-analiticheskoe obespechenie realizatsii proizvodstvennoi programmy [Development of cost accounting and its focus on accounting and financial support to the production program implementation]. Ekonomicheskie nauki= Economic Sciences, 2008, no. 4, pp. 354–360.

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive