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ACCOUNTING AND CONTROL OF INDIRECT COSTS OF ORGANIZATION AS A CONDITION OF OPTIMIZING ITS FINANCIAL AND ECONOMIC ACTIVITIES
Форма представленияСтатьи в зарубежных журналах и сборниках
Год публикации2015
Языканглийский
  • Ахметшин Эльвир Мунирович, автор
  • Осадчий Эдуард Александрович, автор
  • Библиографическое описание на языке оригинала Osadchy, E. A., & Akhmetshin, E. M. (2015). Accounting and control of indirect costs of organization as a condition of optimizing its financial and economic activities. International Business Management, 9(7), 1705-1709. doi:10.3923/ibm.2015.1705.1709
    Аннотация The study deals with one of the conditions of optimizing the financial and economic activities of the organization the management of indirect costs. At the present stage, the development of management accounting is dictated by the increased control over spending accounts, the specifics of production, the influence of size and ways of allocating indirect costs on the final results of the organization. These reasons reinforce the relevance of investigation of the questions of essence, components, features of formation, functioning, role, uses and results of the use, management of indirect costs of the organization on the basis of modern methodological approaches. Therefore, the system of allocation of indirect costs is one of the key moments of management accounting and control as impacts significantly on the effectiveness of activities of various segments of the organization.
    Ключевые слова Control, organization, indirect costs, overhead (production) costs, manufacturing, nonmanufacturing, costs.
    Название журнала International Business Management
    URL http://www.scopus.com/inward/record.url?eid=2-s2.0-84958233688&partnerID=40&md5=e80861355b53298ba203da1bdea89ebf
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