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Vol 201
Pages:
201
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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.

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References

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  2. Богатая И.Н. Стратегический учет собственности предприятия. Ростов-на-Дону, 2001.
  3. Друри К. Введение в управленческий и производственный учет: Учеб. пособие для вузов / Пер. с англ.; Под ред. Н.Д.Эриашвили. М., 1998.
  4. Ларичкин Ф.Д. Особенности учета затрат и калькулирования себестоимости продукции в комплексных производствах. Апатиты, 2003.
  5. Ткач В.И. Управленческий учет: международный опыт / В.И.Ткач, М.В.Ткач. М., 1994.
  6. Хан Д. Планирование и контроль: концепция контроллинга / Пер. с нем.; Под ред. А.А.Турчака. М., 1997.
  7. Чумаченко Н.Г. Учет и анализ в промышленном производстве США. М., 1971.
  8. Court H., Leurion J. Comptabilite analytique et gestion. Paris, 1985. Vol.2.
  9. Fontain C. Le developpement des aktivite de service aux entreprise et dans les entreprises // Revue d’economie industrielle. 1988. N 43.
  10. Thuillier J.-P. Les determinations de la multinalisation des entreprises de services // Revue d’economie industrielle. 1988. N 45.
  11. Narbonn M. Prix de revient et comptabilite de gestion. Paris, 1975.

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