INTEGRATED APPROACH TO OVERHEAD ANALYSIS
In article are considered two the most often used in management practice by method overheads: ABC and OVA, are allocated them opportunities, benefits and shortcomings. As the base managed with their help authors provided transactional expenses, the basic elements, and also classification of this cos...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
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/686 |
| _version_ | 1797965720324145152 |
|---|---|
| author | Y. Vorontsova S. Chinyaeva |
| author_facet | Y. Vorontsova S. Chinyaeva |
| author_sort | Y. Vorontsova |
| collection | DOAJ |
| description | In article are considered two the most often used in management practice by method overheads: ABC and OVA, are allocated them opportunities, benefits and shortcomings. As the base managed with their help authors provided transactional expenses, the basic elements, and also classification of this cost type constituting them in an is conditional variable cut/constants their parts are analyzed. The directions of search problem resolutions of management of transactional costs are proposed. Authors also determined the fields of the most reasonable use of the OVA method - the analysis, the tasks solved with its help are characterized. Besides, in article ability to integrate the considered techniques for the purpose of the maximum use of their benefits in the analysis of superimposed costs. |
| first_indexed | 2024-04-11T02:04:12Z |
| format | Article |
| id | doaj.art-cad5709f033f4d54beeff1d72ab87605 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 |
| language | English |
| last_indexed | 2024-04-11T02:04:12Z |
| publishDate | 2019-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-cad5709f033f4d54beeff1d72ab876052023-01-03T03:32:36ZengPublishing House of the State University of ManagementВестник университета1816-42772019-02-01048994686INTEGRATED APPROACH TO OVERHEAD ANALYSISY. Vorontsova0S. Chinyaeva1ФГБОУ ВО «ГУУ»ФГБОУ ВО «ГУУ»In article are considered two the most often used in management practice by method overheads: ABC and OVA, are allocated them opportunities, benefits and shortcomings. As the base managed with their help authors provided transactional expenses, the basic elements, and also classification of this cost type constituting them in an is conditional variable cut/constants their parts are analyzed. The directions of search problem resolutions of management of transactional costs are proposed. Authors also determined the fields of the most reasonable use of the OVA method - the analysis, the tasks solved with its help are characterized. Besides, in article ability to integrate the considered techniques for the purpose of the maximum use of their benefits in the analysis of superimposed costs.https://guuvest.elpub.ru/jour/article/view/686analysisintegrated approachoverheadsfields of reasonable usecosts flowsproduct flowstransactional expensesunification |
| spellingShingle | Y. Vorontsova S. Chinyaeva INTEGRATED APPROACH TO OVERHEAD ANALYSIS Вестник университета analysis integrated approach overheads fields of reasonable use costs flows product flows transactional expenses unification |
| title | INTEGRATED APPROACH TO OVERHEAD ANALYSIS |
| title_full | INTEGRATED APPROACH TO OVERHEAD ANALYSIS |
| title_fullStr | INTEGRATED APPROACH TO OVERHEAD ANALYSIS |
| title_full_unstemmed | INTEGRATED APPROACH TO OVERHEAD ANALYSIS |
| title_short | INTEGRATED APPROACH TO OVERHEAD ANALYSIS |
| title_sort | integrated approach to overhead analysis |
| topic | analysis integrated approach overheads fields of reasonable use costs flows product flows transactional expenses unification |
| url | https://guuvest.elpub.ru/jour/article/view/686 |
| work_keys_str_mv | AT yvorontsova integratedapproachtooverheadanalysis AT schinyaeva integratedapproachtooverheadanalysis |