KFU. Card publication. Interrelation of Company's Business Model Structure and Information Disclosed in Management Reporting

KAZAN
FEDERAL UNIVERSITY

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INTERRELATION OF COMPANY'S BUSINESS MODEL STRUCTURE AND INFORMATION DISCLOSED IN MANAGEMENT REPORTING

Form of presentation

Articles in international journals and collections

Year of publication

2014

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Authors, employees of KFU

Zakirov Elmir Akdyasovich, author

Kaspina Roza Grigorevna, author

Khapugina Lyudmila Sergeevna, author

Bibliographic description in the original language

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.

Annotation

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.

Keywords

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

The name of the journal

Life Science Journal

URL

http://www.lifesciencesite.com/lsj/life1112s/167_26491life1112s14_778_780.pdf

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

https://repository.kpfu.ru/eng/?p_id=91698&p_lang=2

Resource files

File name	Size (MB)	Format
167_26491life1112s14_778_780_167_26491life1112s14_778_7802014_08_15_13_20_35__1_.pdf	0,15	pdf	show / download

Full metadata record

Field DC	Value	Language
dc.contributor.author	Zakirov Elmir Akdyasovich	ru_RU
dc.contributor.author	Kaspina Roza Grigorevna	ru_RU
dc.contributor.author	Khapugina Lyudmila Sergeevna	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/eng/?p_id=91698&p_lang=2	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	Articles in international journals and collections	ru_RU