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...
Guardado en:
| Autores principales: | , |
|---|---|
| Formato: | article |
| Lenguaje: | RU |
| Publicado: |
Publishing House of the State University of Management
2017
|
| Materias: | |
| Acceso en línea: | https://doaj.org/article/9b913e66bd29487f8c2d4c999ac69e58 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| Sumario: | 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. |
|---|