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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Autores principales: Y. Vorontsova, I. Barakhanova
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Lenguaje:RU
Publicado: Publishing House of the State University of Management 2017
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Acceso en línea:https://doaj.org/article/9b913e66bd29487f8c2d4c999ac69e58
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spelling 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)
institution DOAJ
collection 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
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