TRANSFORMATION OF COST MANAGEMENT ACCOUNTING APPROACH IN CONSUMER OPERATIVE ORGANIZATIONS
Abstract
The article presents the research results of the traditional cost management model. The necessity for its transformation is proved. A new concept content of the cost management system is introduced. Other cost features are revealed. New management principles are formulated.
About the Authors
L. P. Nagovitsina
Siberian University of Consumer Cooperation
Russian Federation
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
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
Russian Federation
Doctor of Economics, Professor, Department of Economics of Consumer Cooperatives, Siberian University of Consumer Cooperation, Novosibirsk, Russia
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Review
For citations:
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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