Management accounting of costs: Approaches to calculation of the target cost of the product

dc.contributor.author	Sokolov A.
dc.contributor.author	Giniatullin Y.
dc.date.accessioned	2018-09-18T20:28:37Z
dc.date.available	2018-09-18T20:28:37Z
dc.date.issued	2015
dc.identifier.issn	1911-2017
dc.identifier.uri	https://dspace.kpfu.ru/xmlui/handle/net/140292
dc.description.abstract	© 2015, Asian Social Science. All rights reserved. This paper deals with the scientific and practical approach to fulfillment of management accounting of target costing at the industrial enterprises. We offer algorithm for closing gaps in the process of bringing the planned and forecasted cost of the product to its target value. Different variants of the integrated management accounting system have been studied basing on the method of target cost of the product calculation. Presented are the techniques of costs optimization on the basis of target rates within the scope of the target cost of the product definition.
dc.relation.ispartofseries	Asian Social Science
dc.subject	Analysis
dc.subject	Conception
dc.subject	Costs
dc.subject	Management accounting
dc.subject	Target costing
dc.title	Management accounting of costs: Approaches to calculation of the target cost of the product
dc.type	Article
dc.relation.ispartofseries-issue	11
dc.relation.ispartofseries-volume	11
dc.collection	Публикации сотрудников КФУ
dc.relation.startpage	99
dc.source.id	SCOPUS19112017-2015-11-11-SID84929317085

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Публикации сотрудников КФУ Scopus [24551]
Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.