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PROBLEMS OF MODERN ECONOMICS, N 2 (62), 2017
ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE
Zhigunova O. A.
Chair of Economics in Construction, Tjumen’ Industrial University, PhD (Economics), Professor
Kovaliov A. S.
Assistant Professor, Chair of Economics in Construction, Tjumen’ Industrial University, PhD (Economics)
Zaripova N. A.
Senior Lecturer, Chair of Economics in Construction, Tjumen’ Industrial University

Operational structure of an enterprise’ activity: blocks of cost-forming operations (Russia, Tjumen’)
The article discusses the operational structure of an enterprise’ activity as the basis of the system of informational and analytic support of the cost-management process. The model that emerges on the basis of this analysis characterizes the internal operational content of standard business-process of a given company. The authors offer a mechanism of formation of the operational filling capacity with regards to the functions of the company’s structural sub-division, which allows to implement the principle of approximation of responsibility for the level of expenses
Key words: cost management, business-processes, centers of responsibility
Pages: 88 - 92



Литература
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5. Шим, Дж.К., Сигел, Дж.Г. Методы управления стоимостью и анализа затрат / Пер. с англ. — М.: Информационно-издательский дом «Филинъ», 1996. — 344 с.

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