FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRY
This article discusses the features of management accounting at the enterprises of the oil and gas industry, as features of the industry making adjustments in the organization and building a management accounting that are important to any oil and gas company. In the article the analysis of approache...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-02-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://guuvest.elpub.ru/jour/article/view/584 |
| _version_ | 1797966886989725696 |
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| author | Z. Korzovatykh |
| author_facet | Z. Korzovatykh |
| author_sort | Z. Korzovatykh |
| collection | DOAJ |
| description | This article discusses the features of management accounting at the enterprises of the oil and gas industry, as features of the industry making adjustments in the organization and building a management accounting that are important to any oil and gas company. In the article the analysis of approaches to management accounting in the oil and gas companies, identifies the role of calculation based on activities (ABC) in cost management system on the basis of the process approach. The author justified the proposal for planning purposes and management decisions such signs of classification of expenses as expenses for business processes. |
| first_indexed | 2024-04-11T02:22:29Z |
| format | Article |
| id | doaj.art-3b71a95e7fd84729aafb6f562d591b56 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 |
| language | English |
| last_indexed | 2024-04-11T02:22:29Z |
| publishDate | 2019-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-3b71a95e7fd84729aafb6f562d591b562023-01-02T23:21:30ZengPublishing House of the State University of ManagementВестник университета1816-42772019-02-01022831584FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRYZ. Korzovatykh0ФГБОУ ВО «ГУУ»This article discusses the features of management accounting at the enterprises of the oil and gas industry, as features of the industry making adjustments in the organization and building a management accounting that are important to any oil and gas company. In the article the analysis of approaches to management accounting in the oil and gas companies, identifies the role of calculation based on activities (ABC) in cost management system on the basis of the process approach. The author justified the proposal for planning purposes and management decisions such signs of classification of expenses as expenses for business processes.https://guuvest.elpub.ru/jour/article/view/584ABC-калькулированиеmanagement accountingbusiness processbusiness process costsABC-costingactivity based management (ABM)by oil and gas production enterprises |
| spellingShingle | Z. Korzovatykh FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRY Вестник университета ABC-калькулирование management accounting business process business process costs ABC-costing activity based management (ABM) by oil and gas production enterprises |
| title | FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRY |
| title_full | FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRY |
| title_fullStr | FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRY |
| title_full_unstemmed | FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRY |
| title_short | FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRY |
| title_sort | features of management accounting at the enterprises of the oil and gas industry |
| topic | ABC-калькулирование management accounting business process business process costs ABC-costing activity based management (ABM) by oil and gas production enterprises |
| url | https://guuvest.elpub.ru/jour/article/view/584 |
| work_keys_str_mv | AT zkorzovatykh featuresofmanagementaccountingattheenterprisesoftheoilandgasindustry |