KFU. Card publication. Organization of management accounting in water transportation companies.

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

ORGANIZATION OF MANAGEMENT ACCOUNTING IN WATER TRANSPORTATION COMPANIES.

Form of presentation

Articles in international journals and collections

Year of publication

2015

Язык

английский

Authors, employees of KFU

Antonova Natalya Vasilevna, author

Neizvestnaya Diana Valerevna, author

Bibliographic description in the original language

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

Annotation

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.

Keywords

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

The name of the journal

Asian Social Science

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=124306&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Antonova Natalya Vasilevna	ru_RU
dc.contributor.author	Neizvestnaya Diana Valerevna	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/eng/?p_id=124306&p_lang=2	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	Articles in international journals and collections	ru_RU