THE DEVELOPMENT OF ACCOUNTING AND ACCRUAL TOOLS OF STRATEGIC MANAGEMENT ACCOUNTING TO COST MANAGEMENT OF INDUSTRIAL ENTERPRISES
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 1
Abstract
Value accounting and accrual tools of strategic management accounting in cost management of industrial enterprises are proved. Features of accounting and calculation tools in strategic cost management stages of the life cycle of the products investigated. The basic model of cost management for the products of industrial enterprises on the basis of accounting and accrual tools of strategic management accounting offered.
Authors and Affiliations
N. Yu. Yershova
Keywords
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- EP ID EP214140
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