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Problematic issues of cost accounting policies in Russian companies. / Kaverina, Olga D. ; Lebedeva, Polina M. ; Terenteva, Tatiana O. .

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. p. 212-221 ( AEBMR; Vol. 27).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review

Harvard

Kaverina, OD, Lebedeva, PM & Terenteva, TO 2016, Problematic issues of cost accounting policies in Russian companies. in Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). AEBMR, vol. 27, Atlantis Press, pp. 212-221, 5th International Conference on Accounting, Auditing, and Taxation (ICAAT), Tallinn, Estonia, 8/12/16.

APA

Kaverina, O. D., Lebedeva, P. M., & Terenteva, T. O. (2016). Problematic issues of cost accounting policies in Russian companies. In Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) (pp. 212-221). ( AEBMR; Vol. 27). Atlantis Press.

Vancouver

Kaverina OD, Lebedeva PM, Terenteva TO. Problematic issues of cost accounting policies in Russian companies. In Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press. 2016. p. 212-221. ( AEBMR).

Author

Kaverina, Olga D. ; Lebedeva, Polina M. ; Terenteva, Tatiana O. . / Problematic issues of cost accounting policies in Russian companies. Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. pp. 212-221 ( AEBMR).

BibTeX

@inproceedings{6b8cc40662204c8caa9203c92c161936,
title = "Problematic issues of cost accounting policies in Russian companies",
abstract = "Cost information forms the basis for a range of business decision-making and is also needed for financial reporting. The requirements to such information are differentiated, which leads to the need for application of costing methods and procedures, with their variants established in internal company regulations. This paper presents the results of a study aiming to prove the research question about insufficient regulation of costing procedures in contemporary Russia, which results in risks of making inefficient managerial decisions due to presentation of irrelevant information. The paper substantiates the conclusion that accounting policies present a narrow and non-alternative list of items related to costing. Reasons behind this phenomenon are analysed and organized by factors. The paper suggests developing cost accounting policies for companies on the grounds of necessary conditions and key parameters.",
keywords = "policy, management decisions, cost accounting",
author = "Kaverina, {Olga D.} and Lebedeva, {Polina M.} and Terenteva, {Tatiana O.}",
year = "2016",
language = "English",
series = " AEBMR",
publisher = "Atlantis Press",
pages = "212--221",
booktitle = "Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)",
address = "Netherlands",
note = "5th International Conference on Accounting, Auditing, and Taxation (ICAAT) ; Conference date: 08-12-2016 Through 09-12-2016",

}

RIS

TY - GEN

T1 - Problematic issues of cost accounting policies in Russian companies

AU - Kaverina, Olga D.

AU - Lebedeva, Polina M.

AU - Terenteva, Tatiana O.

PY - 2016

Y1 - 2016

N2 - Cost information forms the basis for a range of business decision-making and is also needed for financial reporting. The requirements to such information are differentiated, which leads to the need for application of costing methods and procedures, with their variants established in internal company regulations. This paper presents the results of a study aiming to prove the research question about insufficient regulation of costing procedures in contemporary Russia, which results in risks of making inefficient managerial decisions due to presentation of irrelevant information. The paper substantiates the conclusion that accounting policies present a narrow and non-alternative list of items related to costing. Reasons behind this phenomenon are analysed and organized by factors. The paper suggests developing cost accounting policies for companies on the grounds of necessary conditions and key parameters.

AB - Cost information forms the basis for a range of business decision-making and is also needed for financial reporting. The requirements to such information are differentiated, which leads to the need for application of costing methods and procedures, with their variants established in internal company regulations. This paper presents the results of a study aiming to prove the research question about insufficient regulation of costing procedures in contemporary Russia, which results in risks of making inefficient managerial decisions due to presentation of irrelevant information. The paper substantiates the conclusion that accounting policies present a narrow and non-alternative list of items related to costing. Reasons behind this phenomenon are analysed and organized by factors. The paper suggests developing cost accounting policies for companies on the grounds of necessary conditions and key parameters.

KW - policy

KW - management decisions

KW - cost accounting

UR - https://www.atlantis-press.com/proceedings/icaat-16/25864742

M3 - Conference contribution

T3 - AEBMR

SP - 212

EP - 221

BT - Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

PB - Atlantis Press

T2 - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT)

Y2 - 8 December 2016 through 9 December 2016

ER -

ID: 51915147