Strategic Cost Management

Elena G. Velikaya ()
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Elena G. Velikaya: The State University of the Ministry of Finance of the Russia

Finansovyj žhurnal — Financial Journal, 2012, issue 3, 61-72

Abstract: The publication presents basic methodological approaches to implementation of strategic cost management, provides rationalization for the required budgeting instruments, including tax budgeting. Factors impacting the costs level are analyzed. Cost accounting per cost center is reviewed in detail.

Keywords: costs; cost-forming factors; cost management; cost accounting based on responsibility centers (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:120306:p:61-72

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