Казанский (Приволжский) федеральный университет, КФУ
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USE OF MANAGEMENT ACCOUNTING INFORMATION FOR THE FORMATION OF THE BUSINESS MODEL OF A PUBLIC COMPANY
Форма представленияРоссийские монографии
Год публикации2017
Языканглийский
  • Каспина Роза Григорьевна, автор
  • Хапугина Людмила Сергеевна, автор
  • Библиографическое описание на языке оригинала Kaspina, R. G. and L. S. Khapugina, 2017. Use of Management Accounting Information for the Formation of the Business Model of a Public Company / New Trends in Finance and Accounting. Proceedings of the 17th Annual Conference on Finance and Accounting, 2017. - pp. 581-586. (Web of Sience)
    Аннотация The article hypothesizes the existence of the relationship between the structure of public organization's business model and the information disclosed in the management reporting. To substantiate this hypothesis, the authors generalized various definitions of the business model; analyzed its structure; demonstrated the necessity to use management accounting methods in the description of individual elements of the business model. The authors recommended method of Activity-Based Costing to describe the business model elements representing information on costs and results of the public company as this method allow the company to allocate overhead costs more precisely and develop more efficient pricing policy, which is a key factor in the company's value chain.
    Ключевые слова business model, management accounting, reporting, activity-based management, activity-based costing.
    URL http://www.springer.com/gp/book/9783319495583
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