Cost accounting in Russia: Historical aspects

dc.contributor.author	Sokolov A.
dc.contributor.author	Bikmukhametova C.
dc.date.accessioned	2018-09-18T20:28:44Z
dc.date.available	2018-09-18T20:28:44Z
dc.date.issued	2015
dc.identifier.issn	1911-2017
dc.identifier.uri	https://dspace.kpfu.ru/xmlui/handle/net/140315
dc.description.abstract	© 2015, Asian Social Science. All rights reserved. The article is devoted to retrospective analysis of development stages of the system of cost and management accounting in the USSR and Russia. The features of full costs accounting method used in Russia have been considered, comparative analysis of the given method and that of absorption costing has been performed. The problems of implementation of management accounting techniques have been studied. Particular attention is paid to study of the early stages of production accounting development.
dc.relation.ispartofseries	Asian Social Science
dc.subject	Absorption costing
dc.subject	Analysis
dc.subject	Conception
dc.subject	Costs
dc.subject	Management accounting
dc.title	Cost accounting in Russia: Historical aspects
dc.type	Article
dc.relation.ispartofseries-issue	11
dc.relation.ispartofseries-volume	11
dc.collection	Публикации сотрудников КФУ
dc.relation.startpage	385
dc.source.id	SCOPUS19112017-2015-11-11-SID84929328066

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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.