STANDARD COST SYSTEM OF EXPENSES AS AN INSTRUMENT OF RAISING OF EFFICIENCY OF EXPENDITURE CONTROL OF RESOURCES
- Authors: Osipov V.I.1, Stupen’kova O.N.1
-
Affiliations:
- the Dept. of Accounting, Analysis and Audit, Ogarev Mordovia State University, Saransk, 430005, Russian Federation.
- Issue: Vol 5, No 2 (2014)
- Pages: 51-56
- Section: MANAGEMENT
- URL: https://journals.ssau.ru/eco/article/view/5415
- DOI: https://doi.org/10.18287/2542-0461-2014-0-2-51-56
- ID: 5415
Cite item
Full Text
Abstract
The essence and order of construction of normative method of expenditure accounting is viewed, its advantage over the accounting system of actual expenses is defined. The characteristics of the system «Standard cost» are defined and its difference from normative expenditure accounting is defined. The value of improvement of the system of normative expenditure for greater control of resource consumption is substantiated.
About the authors
V. I. Osipov
the Dept. of Accounting, Analysis and Audit, Ogarev Mordovia State University, Saransk, 430005, Russian Federation.
Author for correspondence.
Email: morenov.sv@ssau.ru
O. N. Stupen’kova
the Dept. of Accounting, Analysis and Audit, Ogarev Mordovia State University, Saransk, 430005, Russian Federation.
Email: morenov.sv@ssau.ru
References
Supplementary files
