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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Autor principal:	Z. Korzovatykh
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2017
Materias:	abc-калькулирование management accounting business process business process costs abc-costing activity based management (abm) by oil and gas production enterprises Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/208b89c08b1b4c4f98c0758124bf7081
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:208b89c08b1b4c4f98c0758124bf7081
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spelling	oai:doaj.org-article:208b89c08b1b4c4f98c0758124bf70812021-12-03T07:43:20ZFEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRY1816-42772686-8415https://doaj.org/article/208b89c08b1b4c4f98c0758124bf70812017-02-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/584https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415This 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.Z. KorzovatykhPublishing House of the State University of Managementarticleabc-калькулированиеmanagement accountingbusiness processbusiness process costsabc-costingactivity based management (abm)by oil and gas production enterprisesSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 2, Pp 28-31 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	abc-калькулирование management accounting business process business process costs abc-costing activity based management (abm) by oil and gas production enterprises Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	abc-калькулирование management accounting business process business process costs abc-costing activity based management (abm) by oil and gas production enterprises Sociology (General) HM401-1281 Economics as a science HB71-74 Z. Korzovatykh FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRY
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.
format	article
author	Z. Korzovatykh
author_facet	Z. Korzovatykh
author_sort	Z. Korzovatykh
title	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_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_sort	features of management accounting at the enterprises of the oil and gas industry
publisher	Publishing House of the State University of Management
publishDate	2017
url	https://doaj.org/article/208b89c08b1b4c4f98c0758124bf7081
work_keys_str_mv	AT zkorzovatykh featuresofmanagementaccountingattheenterprisesoftheoilandgasindustry
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FEATURES OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE OIL AND GAS INDUSTRY

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