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Model of Strategic Cost Accounting for Energy Enterprises


Olyga Fily
(about the author)

Fily Olyga Aleksandrovna – Postgraduate Student, Department of Management Accounting and Analysis, Rostov State Building University

Published in:
Russian Journal of Entrepreneurship
– № 10-2 / October, 2010



Keywords: cost reduction, diversification strategy, innovation accounting, integrated accounting, strategic accounting, synergistic effect, target management


Citation:
Olyga Fily (2010). Model of Strategic Cost Accounting for Energy Enterprises. Russian Journal of Entrepreneurship, 11(10), 107-111. — url: http://bgscience.ru/com/lib/2473


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Abstract:

The article presents a model of strategic cost accounting for energy enterprises. The model allows unifying information and introducing a unified system of accounting and control points at all levels of industry as well as using a common methodological framework for the development of design decisions when applying in management.








References:
1. Kalinina E. A. Formirovanie effektivnoy sistemy upravleniya zatratami v protsesse realizatsii konkurentnoy strategii promyshlennogo predpriyatiya: Diss. … kand. ekon. nauk. – M., 2007. – 147 s.
2. Levinson U., Rerik R. Berezhlivoe proizvodstvo: sinergeticheskiy podkhod k sokrascheniyu poter. – M.: Standarty i kachestvo, 2007.
3. Lesnyak V.V. Strategicheskiy upravlencheskiy uchet na promyshlennyh predpriyatiyakh: kontseptualnyy podkhod, modelirovanie i organizatsiya. – Rostov-na-Donu: RGSU, 2005. – 195 s.

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