The methodology of management accounting for the inter-shop movement of technological goods at industrial enterprises
Year: 2024
Type: article
Abstract: The continuity of the value creation flow and the technological stability of an industrial enterprise largely depend on the rhythm and optimality of inter-shop movements of technological goods. The management of costs spent on this process is part of the key functions of the management accounting of the economic activity of an industrial enterprise and is an important segment of the information and instrumental space of production management. The purpose of the research presented in the article is to improve the information and instrumental space of production management; the complex of tasks is the instrumentalization of management accounting of costs for inter-shop movements of technological goods. In the course of the research, the following methods were used: collection, comprehensive economic analysis and systematization of primary data on the subject area; diagnosis; synthesis, decomposition, object-oriented analysis, generalization, formalization, classification, visualization, abstraction, graphical interpretation.
Authors: Dmitry N. Lapaev, Igor E. Mizikovsky
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404485996