Template-Type: ReDIF-Article 1.0
Author-Name: Elena G. Velikaya
Author-Email: E.G.Velikaya@mail.ru
Author-Workplace-Name: The State University of the Ministry of Finance of the Russia
Title: Strategic Cost Management
Abstract: The publication presents basic methodological approaches to implementation of strategic cost management, provides rationalization for the required budgeting instruments, including tax budgeting. Factors impacting the costs level are analyzed. Cost accounting per cost center is reviewed in detail.
Classification-JEL:
Keywords: costs, cost-forming factors, cost management, cost accounting based on responsibility centers
Journal: Finansovyj žhurnal — Financial Journal
Pages: 61-72
Issue: 3
Year: 2012
Month: July
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/3/statii/2012_03_06.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:120306:p:61-72