Methods of Strategic Costing in the Case of Medical Industry Companies
| Autor: | D. A. Endovitsky, A. V. Chepulyanis |
|---|---|
| Jazyk: | ruština |
| Rok vydání: | 2019 |
| Předmět: |
стратегическое управление затратами
стратегический учет стратегическое калькули- рование стратегическая калькуляция учет затрат по стадиям жизненного цикла будущая стоимость затрат strategic cost management strategic accounting strategic costing strategic cost calculation activity-based costing life-cycle stages future value of costs Accounting. Bookkeeping HF5601-5689 |
| Zdroj: | Учёт. Анализ. Аудит, Vol 0, Iss 6, Pp 66-82 (2019) |
| Druh dokumentu: | article |
| ISSN: | 2408-9303 2619-130X |
| DOI: | 10.26794/2408-9303-2016--6-66-82 |
| Popis: | The article describes the author’s method of strategic calculation in the case of a certain medical industry enterprise and introduces a model of accounting and analytical support for strategic cost management by life-cycle stages using a process approach and taking into account a risk mechanism. This method makes it possible to generate the strategic cost of a product for the whole market cycle (lifecycle) and perform its comprehensive strategic analysis. The authors propose a form of cost strategic reporting, i.e. strategic cost estimate. To model strategic calculation its mathematical interpretation is provided. The strategic method of calculation is integrated with the balanced scorecard of the enterprise, which results in developing of an integrated system of strategic cost management at all stages of the product life cycle and business processes. To manage risk in strategic cost management the authors developed and applied an empirical scale of risk in costing. |
| Databáze: | Directory of Open Access Journals |
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