Use of Management Accounting Information for the Formation of the Business Model of a Public Company

Rosa Grigoryevna Kaspina () and Lyudmila Sergeevna Khapugina ()
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Rosa Grigoryevna Kaspina: Institute of Management, Economics and Finance, Kazan Federal University
Lyudmila Sergeevna Khapugina: Institute of Management, Economics and Finance, Kazan Federal University

Chapter Chapter 53 in New Trends in Finance and Accounting, 2017, pp 581-585 from Springer

Abstract: Abstract The article is dedicated to the matter of dependency between the structure of public organization’s business model and the information disclosed in the management reporting. To prove this connection, the authors generalized various definitions of the business model; analyzed its structure; demonstrated the necessity to use management accounting methods in the description of individual elements of the business model. The authors recommended method of activity-based costing to describe the business model elements representing information on costs and results of public company as this method allows the company to allocate overhead costs more precisely and develop an efficient pricing policy, which is the key factor in the company’s value chain.

Keywords: Business model; Management accounting; Reporting; Activity-based management; Activity-based costing (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-49559-0_53

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DOI: 10.1007/978-3-319-49559-0_53

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