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...
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Publishing House of the State University of Management
2017
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oai:doaj.org-article:9b913e66bd29487f8c2d4c999ac69e582021-12-03T07:43:20ZTHE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT1816-42772686-8415https://doaj.org/article/9b913e66bd29487f8c2d4c999ac69e582017-01-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/568https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.Y. VorontsovaI. BarakhanovaPublishing House of the State University of Managementarticlecost recoveryhorizon of calculationsincomecostsintegrationcredit policymethodscosts rationingprojectionspricingSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 144-149 (2017) |
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DOAJ |
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DOAJ |
| language |
RU |
| topic |
cost recovery horizon of calculations income costs integration credit policy methods costs rationing projections pricing Sociology (General) HM401-1281 Economics as a science HB71-74 |
| spellingShingle |
cost recovery horizon of calculations income costs integration credit policy methods costs rationing projections pricing Sociology (General) HM401-1281 Economics as a science HB71-74 Y. Vorontsova I. Barakhanova THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| description |
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. |
| format |
article |
| author |
Y. Vorontsova I. Barakhanova |
| author_facet |
Y. Vorontsova I. Barakhanova |
| author_sort |
Y. Vorontsova |
| title |
THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| title_short |
THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| title_full |
THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| title_fullStr |
THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| title_full_unstemmed |
THE RESEARCH OF USING «THE COST RECOVERY» METHOD IN THE COST MANAGEMENT |
| title_sort |
research of using «the cost recovery» method in the cost management |
| publisher |
Publishing House of the State University of Management |
| publishDate |
2017 |
| url |
https://doaj.org/article/9b913e66bd29487f8c2d4c999ac69e58 |
| work_keys_str_mv |
AT yvorontsova theresearchofusingthecostrecoverymethodinthecostmanagement AT ibarakhanova theresearchofusingthecostrecoverymethodinthecostmanagement AT yvorontsova researchofusingthecostrecoverymethodinthecostmanagement AT ibarakhanova researchofusingthecostrecoverymethodinthecostmanagement |
| _version_ |
1718373707680841728 |