KFU. Card publication. Accounting and control of indirect costs of organization as a condition of optimizing its financial and economic activities

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ACCOUNTING AND CONTROL OF INDIRECT COSTS OF ORGANIZATION AS A CONDITION OF OPTIMIZING ITS FINANCIAL AND ECONOMIC ACTIVITIES

Form of presentation

Articles in international journals and collections

Year of publication

2015

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Authors, employees of KFU

Akhmetshin Elvir Munirovich, author

Osadchiy Eduard Aleksandrovich, author

Bibliographic description in the original language

Osadchy, E. A., & Akhmetshin, E. M. (2015). Accounting and control of indirect costs of organization as a condition of optimizing its financial and economic activities. International Business Management, 9(7), 1705-1709. doi:10.3923/ibm.2015.1705.1709

Annotation

The study deals with one of the conditions of optimizing the financial and economic activities of the organization the management of indirect costs. At the present stage, the development of management accounting is dictated by the increased control over spending accounts, the specifics of production, the influence of size and ways of allocating indirect costs on the final results of the organization. These reasons reinforce the relevance of investigation of the questions of essence, components, features of formation, functioning, role, uses and results of the use, management of indirect costs of the organization on the basis of modern methodological approaches. Therefore, the system of allocation of indirect costs is one of the key moments of management accounting and control as impacts significantly on the effectiveness of activities of various segments of the organization.

Keywords

Control, organization, indirect costs, overhead (production) costs, manufacturing, nonmanufacturing, costs.

The name of the journal

International Business Management

URL

http://www.scopus.com/inward/record.url?eid=2-s2.0-84958233688&partnerID=40&md5=e80861355b53298ba203da1bdea89ebf

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

https://repository.kpfu.ru/eng/?p_id=129752&p_lang=2

Resource files

File name	Size (MB)	Format
SCOPUS_2015_Accounting_and_control___IBM_9__7__1705_1709.pdf	0,23	pdf	show / download

Full metadata record

Field DC	Value	Language
dc.contributor.author	Akhmetshin Elvir Munirovich	ru_RU
dc.contributor.author	Osadchiy Eduard Aleksandrovich	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	Osadchy, E. A., & Akhmetshin, E. M. (2015). Accounting and control of indirect costs of organization as a condition of optimizing its financial and economic activities. International Business Management, 9(7), 1705-1709. doi:10.3923/ibm.2015.1705.1709	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=129752&p_lang=2	ru_RU
dc.description.abstract	International Business Management	ru_RU
dc.description.abstract	The study deals with one of the conditions of optimizing the financial and economic activities of the organization the management of indirect costs. At the present stage, the development of management accounting is dictated by the increased control over spending accounts, the specifics of production, the influence of size and ways of allocating indirect costs on the final results of the organization. These reasons reinforce the relevance of investigation of the questions of essence, components, features of formation, functioning, role, uses and results of the use, management of indirect costs of the organization on the basis of modern methodological approaches. Therefore, the system of allocation of indirect costs is one of the key moments of management accounting and control as impacts significantly on the effectiveness of activities of various segments of the organization.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Control	ru_RU
dc.subject	organization	ru_RU
dc.subject	indirect costs	ru_RU
dc.subject	overhead (production) costs	ru_RU
dc.subject	manufacturing	ru_RU
dc.subject	nonmanufacturing	ru_RU
dc.subject	costs.	ru_RU
dc.title	Accounting and control of indirect costs of organization as a condition of optimizing its financial and economic activities	ru_RU
dc.type	Articles in international journals and collections	ru_RU