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...
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Publishing House of the State University of Management
2017
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oai:doaj.org-article:0ee08b342062427fa76caa08ad66af122021-12-03T07:43:21ZINTEGRATED APPROACH TO OVERHEAD ANALYSIS1816-42772686-8415https://doaj.org/article/0ee08b342062427fa76caa08ad66af122017-04-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/686https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415In 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.Y. VorontsovaS. ChinyaevaPublishing House of the State University of Managementarticleanalysisintegrated approachoverheadsfields of reasonable usecosts flowsproduct flowstransactional expensesunificationSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 4, Pp 89-94 (2017) |
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DOAJ |
| collection |
DOAJ |
| language |
RU |
| topic |
analysis integrated approach overheads fields of reasonable use costs flows product flows transactional expenses unification Sociology (General) HM401-1281 Economics as a science HB71-74 |
| spellingShingle |
analysis integrated approach overheads fields of reasonable use costs flows product flows transactional expenses unification Sociology (General) HM401-1281 Economics as a science HB71-74 Y. Vorontsova S. Chinyaeva INTEGRATED APPROACH TO OVERHEAD ANALYSIS |
| 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. |
| format |
article |
| author |
Y. Vorontsova S. Chinyaeva |
| author_facet |
Y. Vorontsova S. Chinyaeva |
| author_sort |
Y. Vorontsova |
| title |
INTEGRATED APPROACH TO OVERHEAD ANALYSIS |
| title_short |
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_sort |
integrated approach to overhead analysis |
| publisher |
Publishing House of the State University of Management |
| publishDate |
2017 |
| url |
https://doaj.org/article/0ee08b342062427fa76caa08ad66af12 |
| work_keys_str_mv |
AT yvorontsova integratedapproachtooverheadanalysis AT schinyaeva integratedapproachtooverheadanalysis |
| _version_ |
1718373674785964032 |