| Форма представления | Статьи в зарубежных журналах и сборниках |
| Год публикации | 2014 |
| Язык | русский |
|
Закиров Эльмир Акдясович, автор
Каспина Роза Григорьевна, автор
Хапугина Людмила Сергеевна, автор
|
| Библиографическое описание на языке оригинала |
Kaspina, R. G., L. S. Khapugina and E. A. Zakirov, 2014. Interrelation of Company's Business Model Structure and Information Disclosed in Management Reporting. Life Science Journal, 11 (12): 778-780. |
| Аннотация |
The article hypothesizes that there is a relation between the structure of a company's business model and
the information disclosed in the management reporting. To justify 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
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, accounting, management accounting, reporting, activity-based management, activitybased
costing |
| Название журнала |
Life Science Journal
|
| URL |
http://www.lifesciencesite.com/lsj/life1112s/167_26491life1112s14_778_780.pdf |
| Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку |
https://repository.kpfu.ru/?p_id=91698 |
| Файлы ресурса | |
|
|
Полная запись метаданных  |
| Поле DC |
Значение |
Язык |
| dc.contributor.author |
Закиров Эльмир Акдясович |
ru_RU |
| dc.contributor.author |
Каспина Роза Григорьевна |
ru_RU |
| dc.contributor.author |
Хапугина Людмила Сергеевна |
ru_RU |
| dc.date.accessioned |
2014-01-01T00:00:00Z |
ru_RU |
| dc.date.available |
2014-01-01T00:00:00Z |
ru_RU |
| dc.date.issued |
2014 |
ru_RU |
| dc.identifier.citation |
Kaspina, R. G., L. S. Khapugina and E. A. Zakirov, 2014. Interrelation of Company's Business Model Structure and Information Disclosed in Management Reporting. Life Science Journal, 11 (12): 778-780. |
ru_RU |
| dc.identifier.uri |
https://repository.kpfu.ru/?p_id=91698 |
ru_RU |
| dc.description.abstract |
Life Science Journal |
ru_RU |
| dc.description.abstract |
The article hypothesizes that there is a relation between the structure of a company's business model and
the information disclosed in the management reporting. To justify 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
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. |
ru_RU |
| dc.language.iso |
ru |
ru_RU |
| dc.subject |
business model |
ru_RU |
| dc.subject |
accounting |
ru_RU |
| dc.subject |
management accounting |
ru_RU |
| dc.subject |
reporting |
ru_RU |
| dc.subject |
activity-based management |
ru_RU |
| dc.subject |
activitybased
costing |
ru_RU |
| dc.title |
Interrelation of Company's Business Model Structure and Information Disclosed in Management Reporting |
ru_RU |
| dc.type |
Статьи в зарубежных журналах и сборниках |
ru_RU |
|
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