KFU. Card publication. Use of Management Accounting Information for the Formation of the Business Model of a Public Company

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

USE OF MANAGEMENT ACCOUNTING INFORMATION FOR THE FORMATION OF THE BUSINESS MODEL OF A PUBLIC COMPANY

Form of presentation

Russian monographs

Year of publication

2017

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Authors, employees of KFU

Kaspina Roza Grigorevna, author

Khapugina Lyudmila Sergeevna, author

Bibliographic description in the original language

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)

Annotation

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.

Keywords

business model, management accounting, reporting, activity-based management, activity-based costing.

URL

http://www.springer.com/gp/book/9783319495583

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

https://repository.kpfu.ru/eng/?p_id=134634&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Kaspina Roza Grigorevna	ru_RU
dc.contributor.author	Khapugina Lyudmila Sergeevna	ru_RU
dc.date.accessioned	2017-01-01T00:00:00Z	ru_RU
dc.date.available	2017-01-01T00:00:00Z	ru_RU
dc.date.issued	2017	ru_RU
dc.identifier.citation	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)	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=134634&p_lang=2	ru_RU
dc.description.abstract	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.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	business model	ru_RU
dc.subject	management accounting	ru_RU
dc.subject	reporting	ru_RU
dc.subject	activity-based management	ru_RU
dc.subject	activity-based costing.	ru_RU
dc.title	Use of Management Accounting Information for the Formation of the Business Model of a Public Company	ru_RU
dc.type	Russian monographs	ru_RU