КФУ. Карточка публикации. Organization of management accounting in water transportation companies.

КАЗАНСКИЙ
ФЕДЕРАЛЬНЫЙ УНИВЕРСИТЕТ

RUS

- EN
- 中文
- ES

ORGANIZATION OF MANAGEMENT ACCOUNTING IN WATER TRANSPORTATION COMPANIES.

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2015

Язык

английский

Авторы, сотрудники КФУ

Антонова Наталья Васильевна, автор

Неизвестная Диана Валерьевна, автор

Библиографическое описание на языке оригинала

Neizvestnaya, D.V.,Antonova, N.V. Organization of management accounting in water transportation companies. Asian Social Science, 2015, № 11, pp. 330-335.

Аннотация

The study is to evaluate critically the existing accounting practices in river transportation companies. The authors demonstrate the need for management accounting in inland shipping companies aimed at scheduling, supervising and analyzing their performance and offer a management accounting scheme based on E. Schwarz method. The proposed method of integrated cost system has the following advantages: it takes into consideration the peculiarities of water transportation companies; it is able to collect information on the expenses incurred by areas of responsibility; the system makes it possible to reveal any deviations from the plan and take appropriate measures, which makes company management more efficient.

Ключевые слова

water transport, management accounting, cost accounts, budgeting, responsibility centers, segment

Название журнала

Asian Social Science

Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку

https://repository.kpfu.ru/?p_id=124306

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Антонова Наталья Васильевна	ru_RU
dc.contributor.author	Неизвестная Диана Валерьевна	ru_RU
dc.date.accessioned	2015-01-01T00:00:00Z	ru_RU
dc.date.available	2015-01-01T00:00:00Z	ru_RU
dc.date.issued	2015	ru_RU
dc.identifier.citation	Neizvestnaya, D.V.,Antonova, N.V. Organization of management accounting in water transportation companies. Asian Social Science, 2015, № 11, pp. 330-335.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=124306	ru_RU
dc.description.abstract	Asian Social Science	ru_RU
dc.description.abstract	The study is to evaluate critically the existing accounting practices in river transportation companies. The authors demonstrate the need for management accounting in inland shipping companies aimed at scheduling, supervising and analyzing their performance and offer a management accounting scheme based on E. Schwarz method. The proposed method of integrated cost system has the following advantages: it takes into consideration the peculiarities of water transportation companies; it is able to collect information on the expenses incurred by areas of responsibility; the system makes it possible to reveal any deviations from the plan and take appropriate measures, which makes company management more efficient.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	water transport	ru_RU
dc.subject	management accounting	ru_RU
dc.subject	cost accounts	ru_RU
dc.subject	budgeting	ru_RU
dc.subject	responsibility centers	ru_RU
dc.subject	segment	ru_RU
dc.title	Organization of management accounting in water transportation companies.	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU