GENERATION OF INFORMATION FOR MANAGEMENT DECISIONS BASED ON COST BEHAVIOUR ANALYSIS

The article carries out a critical analysis of management information needs for information generation for operational and strategic management decisions. The problem of correct assessment of existing and future costs to substantiate the feasibility of the decisions is disclosed. The stages of forma...

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Autor principal:	G. A. Adamova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	cost behaviour cost accounting cost trend variable cost fixed costs cost management cost driver management accounting managerial decisions Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/4ef72bf0b9a44f548be3187891d17e61
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spelling	oai:doaj.org-article:4ef72bf0b9a44f548be3187891d17e612021-12-03T07:43:35ZGENERATION OF INFORMATION FOR MANAGEMENT DECISIONS BASED ON COST BEHAVIOUR ANALYSIS1816-42772686-841510.26425/1816-4277-2021-3-82-88https://doaj.org/article/4ef72bf0b9a44f548be3187891d17e612021-05-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2771https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article carries out a critical analysis of management information needs for information generation for operational and strategic management decisions. The problem of correct assessment of existing and future costs to substantiate the feasibility of the decisions is disclosed. The stages of formation of information on the value of variable and fixed costs associated with making managerial decisions are highlighted. The expediency of dividing fixed costs, depending on the duration of the period of validity of the decision, with which their occurrence is connected, has been substantiated. Recommendations for estimating costs in relation to specific products are given. Special attention is paid to the classification of costs into irreparable and avoidable costs, as well as to the division of the latter into risk categories based on the possible consequences of reducing or completely eliminating various costs. Time, the study analyzes the difficulties that arise in predicting future costs.G. A. AdamovaPublishing House of the State University of Managementarticlecost behaviourcost accountingcost trendvariable costfixed costscost managementcost drivermanagement accountingmanagerial decisionsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 3, Pp 82-88 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	cost behaviour cost accounting cost trend variable cost fixed costs cost management cost driver management accounting managerial decisions Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	cost behaviour cost accounting cost trend variable cost fixed costs cost management cost driver management accounting managerial decisions Sociology (General) HM401-1281 Economics as a science HB71-74 G. A. Adamova GENERATION OF INFORMATION FOR MANAGEMENT DECISIONS BASED ON COST BEHAVIOUR ANALYSIS
description	The article carries out a critical analysis of management information needs for information generation for operational and strategic management decisions. The problem of correct assessment of existing and future costs to substantiate the feasibility of the decisions is disclosed. The stages of formation of information on the value of variable and fixed costs associated with making managerial decisions are highlighted. The expediency of dividing fixed costs, depending on the duration of the period of validity of the decision, with which their occurrence is connected, has been substantiated. Recommendations for estimating costs in relation to specific products are given. Special attention is paid to the classification of costs into irreparable and avoidable costs, as well as to the division of the latter into risk categories based on the possible consequences of reducing or completely eliminating various costs. Time, the study analyzes the difficulties that arise in predicting future costs.
format	article
author	G. A. Adamova
author_facet	G. A. Adamova
author_sort	G. A. Adamova
title	GENERATION OF INFORMATION FOR MANAGEMENT DECISIONS BASED ON COST BEHAVIOUR ANALYSIS
title_short	GENERATION OF INFORMATION FOR MANAGEMENT DECISIONS BASED ON COST BEHAVIOUR ANALYSIS
title_full	GENERATION OF INFORMATION FOR MANAGEMENT DECISIONS BASED ON COST BEHAVIOUR ANALYSIS
title_fullStr	GENERATION OF INFORMATION FOR MANAGEMENT DECISIONS BASED ON COST BEHAVIOUR ANALYSIS
title_full_unstemmed	GENERATION OF INFORMATION FOR MANAGEMENT DECISIONS BASED ON COST BEHAVIOUR ANALYSIS
title_sort	generation of information for management decisions based on cost behaviour analysis
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/4ef72bf0b9a44f548be3187891d17e61
work_keys_str_mv	AT gaadamova generationofinformationformanagementdecisionsbasedoncostbehaviouranalysis
_version_	1718373447191494656

GENERATION OF INFORMATION FOR MANAGEMENT DECISIONS BASED ON COST BEHAVIOUR ANALYSIS

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