TRANSFORMATION OF COST MANAGEMENT ACCOUNTING APPROACH IN CONSUMER OPERATIVE ORGANIZATIONS

L. P. Nagovitsina; S. A. Gorodkova; Z. A. Kapelyuk

Vestnik NSUEM
Vestnik NGUÈU

ISSN 2073-6495 (Print)

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Nagovitsina L.P., Gorodkova S.A., Kapelyuk Z.A. TRANSFORMATION OF COST MANAGEMENT ACCOUNTING APPROACH IN CONSUMER OPERATIVE ORGANIZATIONS. Vestnik NSUEM. 2012;(2):217-225. (In Russ.)

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ISSN 2073-6495 (Print)

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About the Authors

L. P. Nagovitsina
Siberian University of Consumer Cooperation
Russian Federation

Doctor of Economics, Professor, Department of Pedagogy and Psychology, Siberian University of Consumer Cooperation, Novosibirsk, Russia

S. A. Gorodkova
Siberian University of Consumer Cooperation
Russian Federation

PhD in Economics, Associated professor, Chair of Economy, Zabaikalsky Institute of Business, Siberian University of Consumer Cooperation, Chita, Russia

Z. A. Kapelyuk
Siberian University of Consumer Cooperation
Russian Federation

Doctor of Economics, Professor, Department of Economics of Consumer Cooperatives, Siberian University of Consumer Cooperation, Novosibirsk, Russia

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