Modern accounting paradigms of cost management and their specialties in case of integrated processing of compounding mineral raw materials

F. D. Larichkin; V. D. Novoseltseva; T. V. Ponomarenko; T. A. Kovyrzina

Vol 201

Pages:

201

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RUS

Organizational and economic mechanisms of innovation development of companies in Russian mineral resources complex

Modern accounting paradigms of cost management and their specialties in case of integrated processing of compounding mineral raw materials

Authors:

F. D. Larichkin¹

V. D. Novoseltseva²

T. V. Ponomarenko³

T. A. Kovyrzina⁴

About authors

1 — Institute of Economic Problems, Kola Scientific Centre, Russian Academy of Science
2 — Institute of Economic Problems, Kola Scientific Centre, Russian Academy of Science
3 — National Mineral Resources University (Mining University)
4 — Kovdorsky mining-concentrating industrial complex

Date submitted:

2012-08-25

Date accepted:

2012-10-19

Date published:

2013-02-01

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.

References

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Modern accounting paradigms of cost management and their specialties in case of integrated processing of compounding mineral raw materials

Abstract

References

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