SEARCH
 

Search

 

Результаты поиска 1 - 2 из 2
Начало | Пред. | 1 | След. | Конец


Integrated development of the cost management system in trade organizations

Kotova K.Yu. Perm State University, Perm, Russian Federation ( k.kotova@bk.ru )

Baleevskikh V.G. Perm State University, Perm, Russian Federation ( viktoriya-baleevskih@mail.ru )

Journal: Economic Analysis: Theory and Practice, #40, 2015

Subject Costs are a key controllable parameter for any company. Management decisions on business improvement largely depend on information about costs. However, the universally recognized classification and cost accounting methods often disregard the specifics of trade organizations. From a practical perspective, it is crucial to develop classification and cost accounting methods tailored to the operations of trade organizations.
     Objectives The purpose of the study is to develop a comprehensive method for cost control of a trade company. The method should combine management cycle stages and the latest cost management techniques, and focus on enhancing the efficiency of operations.
     Methods The major methods applied in the study are the systems analysis, classification, structural analysis, and comparison.
     Results We reviewed the specifics of trading activities and developed a cost classification for trade company management. We performed the functional analysis of activities, highlighted the core and auxiliary business processes, and described the Deming cycle. The article underpins the need to develop a comprehensive system of cost management, presents a model system, which combines the available methods of cost management built in the trade company management cycle.
     Conclusions and Relevance The work is a contribution to the theory of commercial enterprise cost management with regard to accounting methodology development. The article may be useful for commercial organizations that build their own cost management system.


Management accounting in Russia: evolution background and development prospects

Kotova K.Yu. Perm State University, Perm, Russian Federation ( k.kotova@bk.ru )

Baleevskikh V.G. Perm State University, Perm, Russian Federation ( viktoriya-baleevskih@mail.ru )

Journal: International Accounting, #14, 2015

Importance Due to the crisis in the global and Russian economy, the problem of creating an effective management system has become increasingly important. Currently, Russian companies need to modernize the existing system of management accounting.
     Objectives The study aims to determine the development areas of modern management accounting in Russia.
     Methods Using the methods of historical and systematic analyses, we identified major methodological features of management accounting formation in Russia. Drawing on a critical analysis of approaches to the management accounting term, we offer its unique definition, which provides for its study from two perspectives, i.e. as a continuous process, integrated in management activities and implemented at each stage of management, and as an independent system, consisting of a set of elements.
     Results The article presents development trends in the domestic management accounting, identifies weaknesses in the development, and offers recommendations to remedy them. We developed a model of management accounting development that is focused on company positioning in the industrial structure and is adaptable to its financial policy, including operational and strategic aspects of accounting and reporting on financial and non-financial indicators.
     Conclusions and Relevance The findings may be applicable at micro- and macro-levels, for instance, when building a system of information and analytical support within a particular company. They also may be considered in the development of the Russian concept of management accounting.


Результаты поиска 1 - 2 из 2
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате