Accounting for overheads in Russia: Historical aspects

dc.contributor.author	Sokolov A.
dc.contributor.author	Bikmukhametova C.
dc.date.accessioned	2018-09-19T22:07:31Z
dc.date.available	2018-09-19T22:07:31Z
dc.date.issued	2016
dc.identifier.issn	1993-5250
dc.identifier.uri	https://dspace.kpfu.ru/xmlui/handle/net/144716
dc.description.abstract	© Medwell Journals, 2016.The study is devoted to a retrospective analysis of the formation stages of the accounting system for overheads in Russia. It provides definitions and classifications of overheads used in different years. The problems of allocating overheads between the products are studied, the most widely used allocation bases and cost objects are shown. Particular attention is paid to the study of early development stages of accounting for overheads.
dc.relation.ispartofseries	International Business Management
dc.subject	Absorption rates
dc.subject	Bases for absorption rates
dc.subject	Conception
dc.subject	Cost accounting
dc.subject	Cost center
dc.subject	Costs
dc.subject	History
dc.subject	Overheads
dc.title	Accounting for overheads in Russia: Historical aspects
dc.type	Article
dc.relation.ispartofseries-issue	21
dc.relation.ispartofseries-volume	10
dc.collection	Публикации сотрудников КФУ
dc.relation.startpage	5142
dc.source.id	SCOPUS19935250-2016-10-21-SID84999028762

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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.