ISSN 2308-4057 (Print),
ISSN 2310-9599 (Online)

Методические основы создания системы управления текущими затратами на перерабатывающих предприятиях спиртового производства

Аннотация
Methods of controlling current costs in the processing industry are discussed. A description is given of cost and profit management techniques based on the concept of financial responsibility centers. An algorithm is provided to consistently develop financial responsibility centers, determine the scope of their competence, and thus achieve an effective functioning of the system. A method is described which is based on direct costing and is used to determine the financial safety margin of a processing company. The implementation of advanced direct costing in the context of financial responsibility centers allows one to analyze the structure of fixed and variable costs, marginal income, and profits for the whole company and, thus, improve the cost management and financial performance.
Ключевые слова
current cost management , financial responsibility centers , direct costing.
СПИСОК ЛИТЕРАТУРЫ
  1. Alekseeva, N.S. and Zotov, V.P., Improvement of current cost management at companies of the agroindustrial complex (the case of Kemerovo oblast), Cand. Sci. (Econ.) Dissertation.
  2. Kondrakov, N.P., Bukhgalterskii (finansovyi, upravlencheskii) uchet: uchebnik (Accounting (General, Financial, and Managerial): Tutorial), Moscow: Prospekt, 2012.
  3. Shim, J.K. and Siegel, J.G., Modern Cost Management and Analysis, New York: Barron’s, 1992.
  4. Garrison, R.H., Noreen, E.W., and Brewer, P.C., Managerial Accounting, 12th ed., Boston: McGraw-Hill/Irwin, 2008.
  5. Horngren, C.T., Datar, S.M., and Foster, G., Cost Accounting: A Managerial Emphasis, Prentice Hall, 2007.
Как цитировать?
Методические основы создания системы управления текущими затратами на перерабатывающих предприятиях спиртового производства. Foods and Raw Materials, 2013, vol. 1, no. 1, pp. 114-119
DOI
http://doi.org/10.12737/1565
Издатель
Кемеровский государственный университет
https://kemsu.ru
ISSN
2308-4057 (Print) /
2310-9599 (Online)
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