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Prospects of application of the function value analysis to control indirect costs of a railway holding company


Dmitriy Orlov
(about the author)

Orlov Dmitriy Viktorovich – Postgraduate at the Chair of Management Accounting, Financial University under the Government of the Russian Federation

Published in:
Russian Journal of Entrepreneurship
– № 21 / November, 2014



Keywords: cost accounting, cost management, function value analysis, railway holding companies’ costs


Citation:
Dmitriy Orlov (2014). Prospects of application of the function value analysis to control indirect costs of a railway holding company. Russian Journal of Entrepreneurship, 15(21), 61-72. — url: http://bgscience.ru/com/lib/4818


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Abstract:

In order to improve the efficiency of any modern organization (regardless of the level of activity or legal organizational form), the management team should focus on cost management tools. To solve this problem, it is necessary to remember about existing analytical tools such as value analysis. Besides that, the use of this approach in the construction of the management accounting system allows weighing the ratio of importance of the functions, which are performed by supporting-administrative and administrative-management units, and the costs of their implementation. The article describes the experience of using function value analysis of the activities of the regional centers of corporate governance of the railway holding company; it also contains recommendations on the use of results of the functional analysis in improving the management accounting system and organizational structure of the holding company.







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