| Issue |
SHS Web Conf.
Volume 35, 2017
3rd International Conference on Industrial Engineering (ICIE-2017)
|
|
|---|---|---|
| Article Number | 01037 | |
| Number of page(s) | 4 | |
| Section | Sustainable Development of Industrial Enterprises | |
| DOI | https://doi.org/10.1051/shsconf/20173501037 | |
| Published online | 26 June 2017 | |
New approaches for identification factors of cost management
Vyatka State University, Department of Accounting, Analysis and audit, 610000 Kirov, Russia
* Corresponding author: khav76@mail.ru
This article deals with determination and classification factors, that affect the costs and whose changes are result of management decisions. The modern condition of scientific researches in this field of economic science is analyzed. The classification of impact factors is made for machine building industry. Also is given new costs classification according to impact factors. New cost classification includes three classes and eighteen groups of cost. Every class and group is described. The need of this classification for purposes of cost management is defined. Also the practical significance from the use of new costs classification in management decisions and control is described
© Owned by the authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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