Modern accounting paradigms of cost management and their specialties in case of integrated processing of compounding mineral raw materials
About authors
- 1 — Ph.D., Dr.Sci. director of institute Institute of Economic Problems, Kola Scientific Centre, Russian Academy of Science
- 2 — Ph.D. head of department Institute of Economic Problems, Kola Scientific Centre, Russian Academy of Science
- 3 — Ph.D. associate professor National Mineral Resources University (Mining University)
- 4 — finance director Kovdorsky mining-concentrating industrial complex
Abstract
The theoretical and practical aspects of financial and management accounting of expenditures in Russian and international practice under conditions of market, planned and emerging economies are considered. The author proves that it is necessary to adjust the native systems, methods of cost management and accounting to the specific conditions of production with integrated processing of compounding mineral raw materials.
Область исследования:
(Archived) Organizational and economic mechanisms of innovation development of companies in Russian mineral resources complex
Keywords:
integrated multiproduct production
compounding mineral raw material
specialties of cost management
evolution of accounting
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