THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT
The article is about «Cost recovery» method. It is considered how the method can be used in the various types of tasks (the account, planning, forecasting, rationing, optimization, etc.). The authors described the areas, where the method is applied the most effectively. They considered its integrati...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2017-01-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/568 |
| _version_ | 1797244150066708480 |
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| author | Y. Vorontsova I. Barakhanova |
| author_facet | Y. Vorontsova I. Barakhanova |
| author_sort | Y. Vorontsova |
| collection | DOAJ |
| description | The article is about «Cost recovery» method. It is considered how the method can be used in the various types of tasks (the account, planning, forecasting, rationing, optimization, etc.). The authors described the areas, where the method is applied the most effectively. They considered its integration with other methods, which were combined in different groups and can be used for task of direct counting as well as for optimization task. Those particular methods were selected to solve specific tasks, which special literature determines as tasks when «Cost recovery» method can be applied accordingly. To explain their decision the authors used logic simulation. It allowed them to track correlations and interdependences among separate elements of costs and final indicators of company’s activity. |
| first_indexed | 2024-03-08T04:24:27Z |
| format | Article |
| id | doaj.art-9b913e66bd29487f8c2d4c999ac69e58 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:06:26Z |
| publishDate | 2017-01-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-9b913e66bd29487f8c2d4c999ac69e582024-03-26T14:22:50ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-01-0101144149568THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENTY. Vorontsova0I. Barakhanova1ФГБОУ ВО «ГУУ»ФГБОУ ВО «ГУУ»The article is about «Cost recovery» method. It is considered how the method can be used in the various types of tasks (the account, planning, forecasting, rationing, optimization, etc.). The authors described the areas, where the method is applied the most effectively. They considered its integration with other methods, which were combined in different groups and can be used for task of direct counting as well as for optimization task. Those particular methods were selected to solve specific tasks, which special literature determines as tasks when «Cost recovery» method can be applied accordingly. To explain their decision the authors used logic simulation. It allowed them to track correlations and interdependences among separate elements of costs and final indicators of company’s activity.https://vestnik.guu.ru/jour/article/view/568cost recoveryhorizon of calculationsincomecostsintegrationcredit policymethodscosts rationingprojectionspricing |
| spellingShingle | Y. Vorontsova I. Barakhanova THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT Вестник университета cost recovery horizon of calculations income costs integration credit policy methods costs rationing projections pricing |
| title | THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| title_full | THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| title_fullStr | THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| title_full_unstemmed | THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| title_short | THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| title_sort | research of using the cost recovery method in the cost management |
| topic | cost recovery horizon of calculations income costs integration credit policy methods costs rationing projections pricing |
| url | https://vestnik.guu.ru/jour/article/view/568 |
| work_keys_str_mv | AT yvorontsova theresearchofusingthecostrecoverymethodinthecostmanagement AT ibarakhanova theresearchofusingthecostrecoverymethodinthecostmanagement AT yvorontsova researchofusingthecostrecoverymethodinthecostmanagement AT ibarakhanova researchofusingthecostrecoverymethodinthecostmanagement |