New Approaches for Cost Grouping in Cost Management and Accounting

This article is devoted to resolving a relevant and objectively existing problem of information insufficiency formed in accounting and presented in reporting to identify factors and results of the impact on the cost value of management decisions. Therefore, the purpose of this article is to develop...

Celý popis

Uložené v:
Podrobná bibliografia
Vydané v:IOP conference series. Earth and environmental science Ročník 272; číslo 3; s. 32203 - 32207
Hlavný autor: Kholkin, A
Médium: Journal Article
Jazyk:English
Vydavateľské údaje: Bristol IOP Publishing 01.06.2019
Predmet:
Accounting
Cost analysis
Costs
Decision making
Deduction
Management accounting
ISSN:1755-1307, 1755-1315
On-line prístup:Získať plný text
Tagy: Pridať tag
Žiadne tagy, Buďte prvý, kto otaguje tento záznam!
Popis
Shrnutí:This article is devoted to resolving a relevant and objectively existing problem of information insufficiency formed in accounting and presented in reporting to identify factors and results of the impact on the cost value of management decisions. Therefore, the purpose of this article is to develop and justify a new, previously unknown to science, grouping of costs by factors of searching a reserve to reduce costs. To achieve this goal the following methods were used: analysis and synthesis, deduction and induction, grouping, detailing, thought experiment, classification. As a result of applying these methods, a new grouping of costs was developed consisting of 3 classes selected on the basis of the decision-making subject, subclasses were determined in each class on the basis of the objects of management impact. It was found out that it is most appropriate to form this grouping of costs in the conditions of applying the "Standard-cost" method or the normative method. The scope of cost management tasks was also identified; their solution is based on the use of the proposed grouping of costs. This article will be useful for both researchers engaged in the development of theoretical bases for accounting and cost management and for practitioners in the field of management accounting, as well as for managers at various levels.
Bibliografia:ObjectType-Article-1
SourceType-Scholarly Journals-1
ObjectType-Feature-2
content type line 14
ISSN:1755-1307
1755-1315
DOI:10.1088/1755-1315/272/3/032203