Formation of Activity-Based and Business Processes-Based Accounting and Analytical Information
Abstract
The article touched upon the problem of formation of reliable and timely information to support strategic decision- making in uncertain market environment. The paper provides a thorough insight into the activity based costing method as a tool for the formation and allocation of costs, aimed at maintaining the competitiveness of the organization. Based on the results of cost accounting methods examination the author makes the comparative analysis of cost accounting according to the places of their origin, responsibility centers and activities, proves the advantages of cost accounting activities to provide effective oversight and management of the organization. The scheme of applying accounting and cost allocation methods for different product groups is considered using the example of the Altai Territory industrial enterprises. The author shows the effect of selecting the cost differentiation method in different segments on the result data of product output. The author proposes an accounting and analytical model of the value chain costing using the Activity based costing method.
DOI 10.14258/izvasu(2015)2.1-32
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