The methodology for development of «Costs» category in the management mechanism of agricultural economic sector

Bobrova E.A.
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Bobrova E.A.: Orel branch of the Federal State Educational Institution of Higher Education «Russian Presidential Academy of National Economy and Public Administration»

Russian Journal of Agricultural and Socio-Economic Sciences, 2016, vol. 56, issue 8, 181-191

Abstract: Changes in the Russian economy require an adequate system of management, one of the main elements of which is cost control. The article presents a retrospective analysis of basic scientific approaches to the existing entity categories «expenses», «costs», «outgoings», which allows to determine the current level of cost management, to evaluate unresolved issues and future directions for development of methodological tools to control costs. According to studied and analyzed opinions of authors about the nature of cost definitions, costs have been dealt with on the field of accounting, in terms of formation of information necessary for management and drawing up accounting (financial) reporting.

Keywords: AGRARIAN SECTOR OF ECONOMY; COSTS; COST MANAGEMENT; AGRICULTURAL ENTERPRISES; RETROSPECTIVE COST ANALYSIS; RECONVICTION COSTS (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:scn:031261:16967597

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