The methodology of management accounting for the inter-shop movement of technological goods at industrial enterprises
- Authors: Lapaev D.N.1, Mizikovsky I.E.2
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Affiliations:
- Nizhny Novgorod State Technical University n.a. R.E. Alekseev
- Lobachevsky National Research Nizhny Novgorod State University
- Issue: Vol 15, No 3 (2024)
- Pages: 180-191
- Section: Articles
- URL: https://journals.ssau.ru/eco/article/view/28002
- DOI: https://doi.org/10.18287/2542-0461-2024-15-3-180-191
- ID: 28002
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Abstract
The continuity of the value creation flow and the technological stability of an industrial enterprise largely depend on the rhythm and optimality of inter-shop movements of technological goods. The management of costs spent on this process is part of the key functions of the management accounting of the economic activity of an industrial enterprise and is an important segment of the information and instrumental space of production management. The purpose of the research presented in the article is to improve the information and instrumental space of production management; the complex of tasks is the instrumentalization of management accounting of costs for inter-shop movements of technological goods. In the course of the research, the following methods were used: collection, comprehensive economic analysis and systematization of primary data on the subject area; diagnosis; synthesis, decomposition, object-oriented analysis, generalization, formalization, classification, visualization, abstraction, graphical interpretation.
About the authors
Dmitry N. Lapaev
Nizhny Novgorod State Technical University n.a. R.E. Alekseev
Author for correspondence.
Email: lapaev@nntu.ru
ORCID iD: 0000-0002-9352-4449
Doctor of Economics, Professor, Deputy Director for Scientific Work at the Institute of Economics and Management, member of the Presidium of the Russian Academy of Natural Sciences
Russian Federation, 24, Minina st, Nizhny Novgorod,603155Igor E. Mizikovsky
Lobachevsky National Research Nizhny Novgorod State University
Email: core090913@gmail.com
ORCID iD: 0000-0002-5094-5008
Doctor of Economics, professor, head of ”Accounting”, academician of the Russian Academy of Natural Sciences
Russian Federation, 23, Gagarin Ave., Nizhny Novgorod, 603022References
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